Rodriquez, left, during his time at the Texas Rangers and, right, as he warms up before a game for the New York Yankees, who he joined before the 2004 season.
Rodriquez, left, during his time at the Texas Rangers and, right, as he warms up before a game for the New York Yankees, who he joined before the 2004 season.
Rodriquez, left, during his time at the Texas Rangers and, right, as he warms up before a game for the New York Yankees, who he joined before the 2004 season.
Rodriquez, left, during his time at the Texas Rangers and, right, as he warms up before a game for the New York Yankees, who he joined before the 2004 season.

Rodriguez admits steroid use


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NEW YORK // Alex Rodriguez admitted yesterday that he used performance-enhancing drugs from 2001-03, saying he did so because of the pressures of being baseball's highest-paid player. The All-Star third baseman, responding to a weekend Sports Illustrated report that he failed a drug test, told ESPN on Monday he used banned substances while playing with the Texas Rangers from 2001-03 to justify his 10-year, US$252million (Dh925m) contract.

"Back then it was a different culture," Rodriguez, 33, said. "It was very loose. I was young. I was stupid. I was naive, and I wanted to prove to everyone that, you know, I was worth, you know - and being one of the greatest players of all time." He said he did not do it before then and quit during spring training in 2003, before the first of three American League Most Valuable Player seasons, because "I've proved to myself and to everyone that I don't need any of that." He was traded to the New York Yankees before the 2004 season, and said he has not used since.

The admission came two days after Sports Illustrated reported on its official website that Rodriguez was among 104 names on a list of players who tested positive for steroids in 2003, when testing was intended to determine the extent of steroid use in baseball. The results were not subject to discipline and were supposed to remain anonymous. "When I arrived in Texas in 2001, I felt an enormous amount of pressure. I felt like I had all the weight of the world on top of me and I needed to perform, and perform at a high level every day," Rodriguez said.

"And I did take a banned substance and, you know, for that I'm very sorry and deeply regretful. And although it was the culture back then and Major League Baseball overall was very - I just feel that - You know, I'm just sorry. I'm sorry for that time. I'm sorry to fans. I'm sorry for my fans in Texas. It wasn't until then that I ever thought about substance of any kind." In his first prime-time news conference, the US president Barack Obama called Rodriguez's admission "depressing" news. "And if you're a fan of Major League Baseball, I think it tarnishes an entire era, to some degree," Mr Obama said. "And it's unfortunate, because I think there were a lot of ballplayers who played it straight."

Rodriguez said part of the reason he started using drugs was the heat in Texas. "Can I have an edge just to get out there and play every day?" he said to himself. "You basically end up trusting the wrong people. You end up, you know, not being very careful about what you're ingesting." Though Rodriguez said he experimented with a number of substances, he never provided details. "It was such a loosey-goosey era. I'm guilty for a lot of things. I'm guilty for being negligent, naive, not asking all the right questions," he said.

"And to be quite honest, I don't know exactly what substance I was guilty of using." Sports Illustrated reported Rodriguez tested positive for Primobolan and testosterone. He said he stopped using during spring training 2003, when he sustained a neck injury. It was just as baseball started its drug-testing survey. It was only in 2004 that testing with penalties began. The owner of the Rangers, Tom Hicks, also co-owner of Liverpool Football Club, said the admission caught him by surprise.

"I feel personally betrayed. I feel deceived by Alex," Hicks said in a conference call. "He assured me that he had far too much respect for his own body to ever do that to himself. ... I certainly don't believe that if he's now admitting that he started using when he came to the Texas Rangers, why should I believe that it didn't start before he came to the Texas Rangers?" During those three seasons, Rodriguez led the American League in homers each year and averaged 161.7 games, 52 homers, 131.7 RBIs and a .615 slugging percentage.

In the other 10 full seasons of his career, he averaged 149.2 games, 39.2 homers, 119 RBIs, and a .574 slugging percentage, according to the Elias Sports Bureau. "This is three years I'm not proud of," Rodriguez said. Rodriguez ranks 12th on the career list with 553 homers, including 52, 57 and 47 in his three seasons with the Rangers. He is 209 behind Barry Bonds' record 762. *AP

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

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