You have to go deep back into the last century for a World Cup that began without suspense building around a Ronaldo. In 1994, there were two of them. Brazil, who went on to lift the trophy, called up a defender by that name at the last minute, a replacement for late injury. They also picked a precocious young striker in their squad, a 17-year-old with a goofy grin then known as Ronaldinho.
That junior Ronaldo would rise fast, a Ballon d’Or holder by the time of the France World Cup in 1998, where he led Brazil’s attack until, on the day of the final, he suffered sudden convulsions, and was initially left out of the line-up. The decision was then reversed. Ronaldo "Fenomeno" as he was also known, had an anonymous game in the 3-0 defeat by France, an episode put behind him when, despite a long period of injury leading up to the 2002 tournament he was top scorer in Brazil’s triumph in South Korea and Japan.
There is still some argument, mainly from South America about which of the two great Ronaldos, both of legends at Real Madrid, is the greater, and part of the case in favour of Brazil’s Ronaldo, ahead of Portugal’s are the fact of his two World Cup gold medals. Brazil’s Ronaldo was a non-playing substitute in 1994, but the hero eight years later. But by 2006, he would be thoroughly upstaged by his namesake, or CR7, the great record-breaker of 21st century football.
Come November, this Ronaldo will start his fifth World Cup, and there is suspense: Will he be in form? Will he justify his place in Portugal’s starting XI? He will be three months from his 38th birthday, so it is reasonable to assume it will be his last. If he takes it as far as a semi-final, he would match his best showing on the sport’s ultimate stage; if he performs as bravely as the 21-year-old, dynamic CR7 did in Munich in that semi, a narrow defeat to France, his country and a watching world will be reminded that this is a footballer who, if appears the supreme individualist at times, it is because he knows he can lift teams all on his own.
And if Ronaldo starts the Qatar tournament with the sort of emphatic display that ignited the 2018 World Cup, when on its opening weekend he struck a hat-trick against Spain, his Portugal head coach, Fernando Santos will hardly need to stress, as Santos did ahead of this week’s penultimate gathering of his squad before the big event, for Uefa Nations League fixtures, that “nobody should doubt that Cristiano Ronaldo remains crucial for the national team.”
Portugal win Euro 2016
Santos was surveying Ronaldo’s awkward career crossroads, a situation at Manchester United that leaves Ronaldo as dissatisfied with his club role as any time during almost two decades of plotting his life around Portugal’s international competitions. It’s a timeline that includes a losing final in one European Championship, in 2004, and a triumph in that competition, in 2016, when he went off injured in the first half of the victory over France in Paris but animated, almost as if he were Santos’s co-manager, his teammates from the touchline. It’s an odyssey that sent to him to his second World Cup, in South Africa in 2010, as the most expensive footballer in the history of the sport, thanks to his move from Manchester United to Real Madrid. In the summer of his fourth World Cup, he was about to become the only player to have fetched a second fee of over €100m, the cost to Juventus of his transfer from Madrid.
Contrast that with the well-chronicled frustrations of the summer of 2022, when Ronaldo made it plain he wanted to terminate his second spell with Manchester United, and find an employer who could provide a Champions League platform. There were none forthcoming, or no club that matched his sense of his own status or would meet his financial expectations. For the first time in a decade and a half, Portugal’s superstar is a substitute for his club. He goes into this week’s Uefa Nations League matches having scored just one goal this season, and none from open play in club football since April.
Cristiano Ronaldo's individual records
“I’m not worried,” insists Santos, “I’ve been monitoring. I pay attention, with him and all the players, to see how they are doing, whether or not they are playing, or due to play.”
In which case, he will be well on top of Bruno Fernandes’ leadership role and match-turning performances for United, the club that finds no regular place in its starting line-up for Ronaldo. Santos will have noted how much interest the major clubs who turned a deaf ear to Ronaldo’s eagerness to move in the summer showed in pursuing Bernardo Silva, the serial champion of Manchester City, or Joao Felix, the maturity prodigy of Atletico Madrid, in Pedro Neto, of Wolverhampton Wanderers, and in Rafael Leao, the AC Milan striker who claimed the title of Serie A’s Most Valuable Player last season.
Santos will be pleased at Diogo Jota’s recovery from injury and clear importance to Liverpool’s attacking zest. All that talent means Portugal can pick a de luxe front five and have brilliance in reserve even without Ronaldo, their all-time leading scorer and captain. And at the moment, his form and level of match-sharpness is way behind that of his gifted compatriots.
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
more from Janine di Giovanni
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If you go…
Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
if you go
SERIE A FIXTURES
Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)
Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)
Monday Fiorentina v Genoa (11.45pm)
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
Pakistan Super League
Previous winners
2016 Islamabad United
2017 Peshawar Zalmi
2018 Islamabad United
2019 Quetta Gladiators
Most runs Kamran Akmal – 1,286
Most wickets Wahab Riaz –65
The specs
Engine: 6.2-litre V8
Power: 502hp at 7,600rpm
Torque: 637Nm at 5,150rpm
Transmission: 8-speed dual-clutch auto
Price: from Dh317,671
On sale: now
The specs
Engine: Turbocharged four-cylinder 2.7-litre
Power: 325hp
Torque: 500Nm
Transmission: 10-speed automatic
Price: From Dh189,700
On sale: now
Blonde
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BUNDESLIGA FIXTURES
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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