This year's Champions League final will go down in history as both a team and a music genre lived up to their potential.
As well as Manchester City winning the prestigious trophy for the first time, Burna Boy set the stage by performing as part of the opening ceremony.
The Nigerian singer is not only the first African artist to headline the event, but his inclusion is also a huge win for the Afrobeat genre and proves it can be a hit in clubs and stadiums.
Joined by drummers and dancers in costumes showcasing their Nigerian heritage, Burna Boy zipped through a pulsating set featuring hits Last Night and It's Plenty.
He was also joined by Brazilian starlet Anitta, who showcased her new single Funk Rave before Swedish DJ Alesso capped off the evening with his epic dance track Heroes (We Could Be).
While it has yet to reach the levels of the NFL Super Bowl half-time show in terms of scale and star power, the Champions League final opening ceremony is making its own mark on the pitch. Here's how it has evolved over the years.
2016: Alicia Keys
It was a new dawn for the Champions League.
That year, the goal-line technology system Hawk-Eye – which tracks the trajectory of the ball – was introduced in the tournament’s final match, while Alicia Keys became the first artist to perform a live set in the event.
Where in the preceding years acts performed up to six songs, the RnB singer kept it short and sweet in Milan, Italy.
She performed three songs, including the popular Girl on Fire and Empire State of Mind.
2017: Black Eyed Peas
With the format still in its infancy, it seemed only right that tournament organisers rely on seasoned artists such as Black Eyed Peas.
No stranger to big events – the hip-hop crew had headlined the 2011 NFL Super Bowl in the US and performed in the 2010 Fifa World Cup in South Africa – they delivered a typically joyous set in Cardiff.
The show featured back-to-back hits, beginning with Let's Get It Started and ending with a stadium singing along to I Gotta Feeling.
2018: Dua Lipa
On the cusp of greatness, Dua Lipa showed why she was a superstar to be, with an assured performance in the Ukrainian capital Kyiv.
While her biggest album Future Nostalgia was still two years away, Lipa still produced an impactful setlist including the live debut of One Kiss, her hit collaboration with DJ Calvin Harris, Be The One and No Lie – the latter featuring a guest appearance from Jamaican star Sean Paul.
2019: Imagine Dragons
The Champions League made a statement by signing up Imagine Dragons for the opening ceremony in Madrid.
At the peak of their fame at the time, the US rockers tore through an anthemic set featuring the hits Radioactive and Believer backed by a large pyrotechnic display.
2021: Marshmello
Held in the Portuguese city of Porto, the match was played under stringent safety measures owing to the spread of Covid-19.
With the previous year’s game held entirely behind closed doors without any live performances, only 14,000 spectators were allowed access to the stadium.
The pre-match show, featuring EDM star DJ Marshmello was pre-recorded on a virtual stage.
The result is a slightly bizarre mixture of video clip and advertising promo for tournament sponsors, as the bucket-headed DJ performed on the keyboards while strolling through a range of European cities including Paris and London.
The performance also featured guest appearances from singers Selena Gomez and Khalid.
2022: Camila Cabello
Fresh from releasing latest album Familia earlier in the year, Cuban-American pop star Camila Cabello played a selection of new tracks and hits such as Havana and Senorita.
Backed by nearly a hundred dancers and a band in flamenco costumes in Paris, she delivered one of the most elaborately staged Champions League final performances.
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Benefits of first-time home buyers' scheme
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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
TALE OF THE TAPE
Manny Pacquiao
Record: 59-6-2 (38 KOs)
Age: 38
Weight: 146lbs
Height: 166cm
Reach: 170cm
Jeff Horn
Record: 16-0-1 (11 KOs)
Age: 29
Weight: 146.2lbs
Height: 175cm
Reach: 173cm
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
