Cristiano Ronaldo will appear at a fifth World Cup finals if he represents Portugal at Qatar 2022. AFP
Cristiano Ronaldo will appear at a fifth World Cup finals if he represents Portugal at Qatar 2022. AFP
Cristiano Ronaldo will appear at a fifth World Cup finals if he represents Portugal at Qatar 2022. AFP
Cristiano Ronaldo will appear at a fifth World Cup finals if he represents Portugal at Qatar 2022. AFP

Cristiano Ronaldo 'crucial' to Portugal, insists Santos, but is he still the main man?


Ian Hawkey
  • English
  • Arabic

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

  • A French flag with the logo of Euro 2016 prior to the Uefa Euro 2016 Final match between Portugal and France in Paris, France, 10 July 2016. Jeremy Lempin / EPA
    A French flag with the logo of Euro 2016 prior to the Uefa Euro 2016 Final match between Portugal and France in Paris, France, 10 July 2016. Jeremy Lempin / EPA
  • Cristiano Ronaldo of Portugal cheers prior to the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Abedin Taherkenareh / EPA
    Cristiano Ronaldo of Portugal cheers prior to the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Abedin Taherkenareh / EPA
  • Supporters of France prior the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
    Supporters of France prior the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
  • A supporter of Portugal before the start of the public viewing of the Uefa Euro 2016 Final match between Portugal and France at Terreiro do Paco in Lisbon, Portugal, 10 July 2016. Mario Cruz / EPA
    A supporter of Portugal before the start of the public viewing of the Uefa Euro 2016 Final match between Portugal and France at Terreiro do Paco in Lisbon, Portugal, 10 July 2016. Mario Cruz / EPA
  • The Euro trophy called “Coupe Henri Delaunay” prior the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
    The Euro trophy called “Coupe Henri Delaunay” prior the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
  • Moths sit on a TV camera before the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Abedin Taherkenareh / EPA
    Moths sit on a TV camera before the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Abedin Taherkenareh / EPA
  • A Moth sits on an advertising board before the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Filip Singer / EPA
    A Moth sits on an advertising board before the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Filip Singer / EPA
  • General view of the Stade de France before the Uefa Euro 2016 Final match between Portugal and France in Saint-Denis, France, 10 July 2016. Srdjan Suki / EPA
    General view of the Stade de France before the Uefa Euro 2016 Final match between Portugal and France in Saint-Denis, France, 10 July 2016. Srdjan Suki / EPA
  • Moussa Sissoko of France (L) and Paul Pogba of France hug prior the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
    Moussa Sissoko of France (L) and Paul Pogba of France hug prior the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
  • Dimitri Payet of France (C) in action against Renato Sanches of Portugal (L) and Adrien Silva of Portugal during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
    Dimitri Payet of France (C) in action against Renato Sanches of Portugal (L) and Adrien Silva of Portugal during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Etienne Laurent / EPA
  • Cristiano Ronaldo of Portugal reacts during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Ian Langsdon / EPA
    Cristiano Ronaldo of Portugal reacts during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Ian Langsdon / EPA
  • Olivier Giroud (C) of France in action against Pepe (L) and Adrien Silva of Portugal during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Georgi Licovski / EPA
    Olivier Giroud (C) of France in action against Pepe (L) and Adrien Silva of Portugal during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Georgi Licovski / EPA
  • Portugal’s Joao Mario in action with France’s Paul Pogba and Bacary Sagna during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Michael Dalder / Reuters
    Portugal’s Joao Mario in action with France’s Paul Pogba and Bacary Sagna during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Michael Dalder / Reuters
  • Portugal’s Cristiano Ronaldo reacts after sustaining a injury during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Carl Recine / Reuters
    Portugal’s Cristiano Ronaldo reacts after sustaining a injury during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Carl Recine / Reuters
  • Cristiano Ronaldo of Portugal gives the captain’s armband to teammate Nani as he is forced to pull out of the game due to injury during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Abedin Taherkenareh / EPA
    Cristiano Ronaldo of Portugal gives the captain’s armband to teammate Nani as he is forced to pull out of the game due to injury during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Abedin Taherkenareh / EPA
  • Portugal’s Cristiano Ronaldo is stretchered off injured during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. John Sibley / Reuters
    Portugal’s Cristiano Ronaldo is stretchered off injured during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. John Sibley / Reuters
  • France’s Hugo Lloris in action during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
    France’s Hugo Lloris in action during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
  • France’s Kingsley Coman is substituted on for Dimitri Payet as head coach Didier Deschamps looks on during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Michael Dalder / Reuters
    France’s Kingsley Coman is substituted on for Dimitri Payet as head coach Didier Deschamps looks on during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Michael Dalder / Reuters
  • France’s Antoine Griezmann reacts after a missed chance during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Darren Staples / Reuters
    France’s Antoine Griezmann reacts after a missed chance during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Darren Staples / Reuters
  • Portugal’s Renato Sanches is congratulated by head coach Fernando Santos as he is substituted during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
    Portugal’s Renato Sanches is congratulated by head coach Fernando Santos as he is substituted during the Uefa Euro 2016 Final at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
  • Andre-Pierre Gignac of France (l) has a shot on goal which hits the post during the Uefa Euro 2016 Final match between Portugal and France at Stade de France on July 10, 2016 in Paris, France. Alex Livesey / Getty Images
    Andre-Pierre Gignac of France (l) has a shot on goal which hits the post during the Uefa Euro 2016 Final match between Portugal and France at Stade de France on July 10, 2016 in Paris, France. Alex Livesey / Getty Images
  • France manager Didier Deschamps talks to his players before extra time during the Uefa Euro 2016 Final against Portugal at the Stade de France, 10 July 2016. Charles Platiau / Reuters
    France manager Didier Deschamps talks to his players before extra time during the Uefa Euro 2016 Final against Portugal at the Stade de France, 10 July 2016. Charles Platiau / Reuters
  • Portugal's Cristiano Ronaldo with teammates before extra time during the Uefa Euro 2016 Final against France at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
    Portugal's Cristiano Ronaldo with teammates before extra time during the Uefa Euro 2016 Final against France at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
  • Portugal forward Nani controls the ball during the Uefa Euro 2016 Final football match between Portugal and France at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Patrik Stollarz / AFP
    Portugal forward Nani controls the ball during the Uefa Euro 2016 Final football match between Portugal and France at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Patrik Stollarz / AFP
  • France forward Antoine Griezmann reacts during the Uefa Euro 2016 Final football match between France and Portugal at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Franck Fife / AFP
    France forward Antoine Griezmann reacts during the Uefa Euro 2016 Final football match between France and Portugal at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Franck Fife / AFP
  • Portugal forward Eder shoots to score the team's first goal during the Uefa Euro 2016 Final football match between France and Portugal at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Martin Bureau / AFP
    Portugal forward Eder shoots to score the team's first goal during the Uefa Euro 2016 Final football match between France and Portugal at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Martin Bureau / AFP
  • Portugal forward Eder (2L) celebrates after scoring a goal with teammates during the Uefa Euro 2016 Final football match between Portugal and France at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Philippe Lopez / AFP
    Portugal forward Eder (2L) celebrates after scoring a goal with teammates during the Uefa Euro 2016 Final football match between Portugal and France at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Philippe Lopez / AFP
  • Portugal midfielder Renato Sanches jumps on teammates after Portugal's forward Eder scored the only goal of the match in extra time during the Uefa Euro 2016 Final football match between France and Portugal at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Franck Fife / AFP
    Portugal midfielder Renato Sanches jumps on teammates after Portugal's forward Eder scored the only goal of the match in extra time during the Uefa Euro 2016 Final football match between France and Portugal at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Franck Fife / AFP
  • Portugal's Cristiano Ronaldo reacts after Eder scores their goal in the Uefa Euro 2016 Final against France at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
    Portugal's Cristiano Ronaldo reacts after Eder scores their goal in the Uefa Euro 2016 Final against France at the Stade de France, 10 July 2016. Kai Pfaffenbach / Reuters
  • Eder (c) of Portugal celebrates the 1-0 goal during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Georgi Licovski / EPA
    Eder (c) of Portugal celebrates the 1-0 goal during the Uefa Euro 2016 Final match between Portugal and France at Stade de France in Saint-Denis, France, 10 July 2016. Georgi Licovski / EPA
  • (LtoR) Portugal's Cedric Soares, Raphael Guerreiro, Jose Fonte, Anthony Lopes and Danilo Pereira celebrate their 1-0 win over France in the Uefa Euro 2016 Final football match between Portugal and France at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Miguel Medina / AFP
    (LtoR) Portugal's Cedric Soares, Raphael Guerreiro, Jose Fonte, Anthony Lopes and Danilo Pereira celebrate their 1-0 win over France in the Uefa Euro 2016 Final football match between Portugal and France at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Miguel Medina / AFP
  • Portugal's players celebrate after they beat France during the Uefa Euro 2016 Final football match at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Philippe Desmazes / AFP
    Portugal's players celebrate after they beat France during the Uefa Euro 2016 Final football match at the Stade de France in Saint-Denis, north of Paris, on July 10, 2016. Philippe Desmazes / AFP

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

  • 111 - Cristiano Ronaldo's two last-gasp headers in a 2022 World Cup qualifier against Republic of Ireland on September 1, 2021 made him the highest scoring player in international football, surpassing Ali Daei's previous mark of 109. Reuters
    111 - Cristiano Ronaldo's two last-gasp headers in a 2022 World Cup qualifier against Republic of Ireland on September 1, 2021 made him the highest scoring player in international football, surpassing Ali Daei's previous mark of 109. Reuters
  • 11 - Cristiano Ronaldo's two goals in a 3-0 win over Hungary in their opening match of Euro 2020 saw him surpass Michel Platini's record of nine at the continental championship. EPA
    11 - Cristiano Ronaldo's two goals in a 3-0 win over Hungary in their opening match of Euro 2020 saw him surpass Michel Platini's record of nine at the continental championship. EPA
  • 770 - Cristiano Ronaldo's hat-trick in Juventus' 3-1 win over Cagliari on Sunday, March 14 saw him surpass Pele's official record tally of goals for both club and country. AFP
    770 - Cristiano Ronaldo's hat-trick in Juventus' 3-1 win over Cagliari on Sunday, March 14 saw him surpass Pele's official record tally of goals for both club and country. AFP
  • 12 - Cristiano Ronaldo's goal in a 3-0 Serie A win over Spezia on March 2, 2021 saw the Portuguese striker become the first player to score 20 league goals in 12 consecutive seasons across Europe's top five league. AFP
    12 - Cristiano Ronaldo's goal in a 3-0 Serie A win over Spezia on March 2, 2021 saw the Portuguese striker become the first player to score 20 league goals in 12 consecutive seasons across Europe's top five league. AFP
  • 760 - Cristiano Ronaldo was hailed as the most prolific goalscorer in history on Wednesday after scoring his 760th senior goal to help Juventus beat Napoli 2-0 in the Italian Supercup final. AFP
    760 - Cristiano Ronaldo was hailed as the most prolific goalscorer in history on Wednesday after scoring his 760th senior goal to help Juventus beat Napoli 2-0 in the Italian Supercup final. AFP
  • 200 - Fastest Real Madrid player to reach 200 official goals. Reuters
    200 - Fastest Real Madrid player to reach 200 official goals. Reuters
  • 150 - Fastest La Liga player to score 150 league goals (140 matches). AP
    150 - Fastest La Liga player to score 150 league goals (140 matches). AP
  • Cristiano Ronaldo is ranked by ESPN as the most famous sportsman in the world and is the most followed individual on both Facebook and Instagram.. AFP
    Cristiano Ronaldo is ranked by ESPN as the most famous sportsman in the world and is the most followed individual on both Facebook and Instagram.. AFP
  • 14 - Most goals scored in the UEFA Champions League semi-finals. AFP
    14 - Most goals scored in the UEFA Champions League semi-finals. AFP
  • 10 - First player to score in ten consecutive international tournaments (Portugal). AFP
    10 - First player to score in ten consecutive international tournaments (Portugal). AFP
  • 4 - Most UEFA Best Player in Europe Award and UEFA Club Footballer of the Year. AFP
    4 - Most UEFA Best Player in Europe Award and UEFA Club Footballer of the Year. AFP
  • 3 - First player to appear in three European Championship semi-finals: in 2004, 2012, and 2016. AFP
    3 - First player to appear in three European Championship semi-finals: in 2004, 2012, and 2016. AFP
  • 5 - Most headed goals at European Championship finals tournaments. Getty Images
    5 - Most headed goals at European Championship finals tournaments. Getty Images
  • Oldest player to score a UEFA Champions League hat-trick: 34 years and 35 days. Reuters
    Oldest player to score a UEFA Champions League hat-trick: 34 years and 35 days. Reuters
  • 128 - Most goals scored in the UEFA Champions League. Reuters
    128 - Most goals scored in the UEFA Champions League. Reuters
  • 30 - Most goals scored in European World Cup Qualifiers. AFP
    30 - Most goals scored in European World Cup Qualifiers. AFP
  • 34 - Most hat-tricks in La Liga for Real Madrid. Reuters
    34 - Most hat-tricks in La Liga for Real Madrid. Reuters
  • 100 - Youngest Portuguese player to reach 100 caps: 27 years, 8 months and 11 days. Reuters
    100 - Youngest Portuguese player to reach 100 caps: 27 years, 8 months and 11 days. Reuters
  • 17 - Most matches played in World Cup finals for Portugal. AFP
    17 - Most matches played in World Cup finals for Portugal. AFP
  • 21 - Most matches played in European Championship finals for Portugal. Reuters
    21 - Most matches played in European Championship finals for Portugal. Reuters
  • 7 - First player to score in seven consecutive away matches in a debut Serie A season. AFP
    7 - First player to score in seven consecutive away matches in a debut Serie A season. AFP
  • 12 - Most goals scored from direct free kicks in UEFA Champions League history. EPA
    12 - Most goals scored from direct free kicks in UEFA Champions League history. EPA
  • 3 - First player to appear in the FIFPro World11 for two and three clubs. Getty
    3 - First player to appear in the FIFPro World11 for two and three clubs. Getty
  • 22 - Most goals scored in Madrid Derby matches. AFP
    22 - Most goals scored in Madrid Derby matches. AFP
  • 40 - Most assists in the UEFA Champions League. Reuters
    40 - Most assists in the UEFA Champions League. Reuters
  • 6 - First player to score in six consecutive Clásicos. AFP
    6 - First player to score in six consecutive Clásicos. AFP
  • 2 - First player to score for two winning teams in the UEFA Champions League/European Cup: Manchester United (2007–08) and Real Madrid (2013–14). Getty Images
    2 - First player to score for two winning teams in the UEFA Champions League/European Cup: Manchester United (2007–08) and Real Madrid (2013–14). Getty Images
  • 41 - Most different national teams scored against. Reuters
    41 - Most different national teams scored against. Reuters
  • 33 years, 310 days - Oldest player to score a hat-trick at a World Cup. Reuters
    33 years, 310 days - Oldest player to score a hat-trick at a World Cup. Reuters
  • 1 - First footballer to have won the European Golden Shoe in different leagues: English Premier League (2007–08) and Spanish La Liga (2010–11, 2013–14, 2014–15). Getty
    1 - First footballer to have won the European Golden Shoe in different leagues: English Premier League (2007–08) and Spanish La Liga (2010–11, 2013–14, 2014–15). Getty
  • 10 - Only player to score 10 goals against a single opponent (Juventus) in the UEFA Champions League. AFP
    10 - Only player to score 10 goals against a single opponent (Juventus) in the UEFA Champions League. AFP
  • 6 - Only player to finish UEFA Champions League top scorer in six consecutive seasons: from 2012–13 to 2017–18. Reuters
    6 - Only player to finish UEFA Champions League top scorer in six consecutive seasons: from 2012–13 to 2017–18. Reuters
  • 6 - Only player to score in all six group stage matches in the UEFA Champions League in a season. AFP
    6 - Only player to score in all six group stage matches in the UEFA Champions League in a season. AFP
  • 11 - Most consecutive UEFA Champions League matches scored in. Getty Images
    11 - Most consecutive UEFA Champions League matches scored in. Getty Images
  • 61 - Most goals scored from penalty kicks in La Liga history. Getty Images
    61 - Most goals scored from penalty kicks in La Liga history. Getty Images
  • 311- Real Madrid's top goalscorer in La Liga. Getty Images
    311- Real Madrid's top goalscorer in La Liga. Getty Images
  • 56 - Most goals scored in UEFA Champions League knockout phase. AFP
    56 - Most goals scored in UEFA Champions League knockout phase. AFP
  • 450 - Real Madrid all-time top goalscorer. AP Photo
    450 - Real Madrid all-time top goalscorer. AP Photo
  • 17 - Most goals scored in a UEFA Champions League/European Cup season (2013/14). Reuters
    17 - Most goals scored in a UEFA Champions League/European Cup season (2013/14). Reuters
  • 9 - Most hat-tricks scored for the Portugal national team. AP Photo
    9 - Most hat-tricks scored for the Portugal national team. AP Photo
  • 131 - Most goals scored in European competitions (club football). Reuters
    131 - Most goals scored in European competitions (club football). Reuters
  • 100 - First player to reach 100 career goals in the UEFA Champions League. Getty Images
    100 - First player to reach 100 career goals in the UEFA Champions League. Getty Images
  • 164 - Portugal's most capped player. Reuters
    164 - Portugal's most capped player. Reuters
  • 2 - First player to score in consecutive FIFA Club World Cup Finals (2016, 2017). Christopher Pike / The National
    2 - First player to score in consecutive FIFA Club World Cup Finals (2016, 2017). Christopher Pike / The National
  • 8 - Only player in the world who has scored in the 2004, 2008, 2012 and 2016 editions of the European Championship; and in the 2006, 2010, 2014 and 2018 editions of the World Cup
    8 - Only player in the world who has scored in the 2004, 2008, 2012 and 2016 editions of the European Championship; and in the 2006, 2010, 2014 and 2018 editions of the World Cup
  • 99 - Europe's all-time top international goalscorer. Reuters
    99 - Europe's all-time top international goalscorer. Reuters
  • 171 - Most goals scored in all UEFA competitions. Reuters
    171 - Most goals scored in all UEFA competitions. Reuters
  • 50 - Only player to score more than a half-century of goals in seven consecutive calendar years. Getty Images
    50 - Only player to score more than a half-century of goals in seven consecutive calendar years. Getty Images
  • 2- Only player to win the league title, domestic cup, domestic supercup, Champions League, Club World Cup, league player of the year, Golden Shoe and Ballon d'Or at two clubs (Manchester United and Real Madrid). Getty Images
    2- Only player to win the league title, domestic cup, domestic supercup, Champions League, Club World Cup, league player of the year, Golden Shoe and Ballon d'Or at two clubs (Manchester United and Real Madrid). Getty Images
  • 32- Most international goals in a calander year with Portugal (2017). AFP
    32- Most international goals in a calander year with Portugal (2017). AFP
  • 7 - Most goals in the history of the Fifa Club World Cup. AFP
    7 - Most goals in the history of the Fifa Club World Cup. AFP
  • 128 - Ronaldo is the UEFA Champions league all-time top goalscorer with 128 goals while Lionel Messi is second with 114 to his name. Getty Images
    128 - Ronaldo is the UEFA Champions league all-time top goalscorer with 128 goals while Lionel Messi is second with 114 to his name. Getty Images
  • 11 - Most consecutive Serie A matches scored in. AFP
    11 - Most consecutive Serie A matches scored in. AFP
  • 50 - Ronaldo's two goals for Juventus against Lazio saw him become the fastest player to reach 50 goals in Serie A, doing so in 61 games. Reuters
    50 - Ronaldo's two goals for Juventus against Lazio saw him become the fastest player to reach 50 goals in Serie A, doing so in 61 games. Reuters
  • 50 - With his brace against Lazio on Monday, Ronaldo became the first player to score 50 or more goals in Serie A, La Liga, and the Premier League. AFP
    50 - With his brace against Lazio on Monday, Ronaldo became the first player to score 50 or more goals in Serie A, La Liga, and the Premier League. AFP

“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.

  • Cristiano Ronaldo of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England. All photos: Getty Images
    Cristiano Ronaldo of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England. All photos: Getty Images
  • Cristiano Ronaldo, Scott McTominay of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Cristiano Ronaldo, Scott McTominay of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Lisandro Martinez of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Lisandro Martinez of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Christian Eriksen of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Christian Eriksen of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Raphael Varane of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Raphael Varane of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Manager Erik ten Hag of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Manager Erik ten Hag of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Harry Maguire, Luke Shaw, Christian Eriksen, Cristiano Ronaldo, Shola Shoretire, Marcus Rashford, Bruno Fernandes, Lisandro Martinez of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Harry Maguire, Luke Shaw, Christian Eriksen, Cristiano Ronaldo, Shola Shoretire, Marcus Rashford, Bruno Fernandes, Lisandro Martinez of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
Key developments

All times UTC 4

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

 

 

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

ANDROID%20VERSION%20NAMES%2C%20IN%20ORDER
%3Cp%3EAndroid%20Alpha%3C%2Fp%3E%0A%3Cp%3EAndroid%20Beta%3C%2Fp%3E%0A%3Cp%3EAndroid%20Cupcake%3C%2Fp%3E%0A%3Cp%3EAndroid%20Donut%3C%2Fp%3E%0A%3Cp%3EAndroid%20Eclair%3C%2Fp%3E%0A%3Cp%3EAndroid%20Froyo%3C%2Fp%3E%0A%3Cp%3EAndroid%20Gingerbread%3C%2Fp%3E%0A%3Cp%3EAndroid%20Honeycomb%3C%2Fp%3E%0A%3Cp%3EAndroid%20Ice%20Cream%20Sandwich%3C%2Fp%3E%0A%3Cp%3EAndroid%20Jelly%20Bean%3C%2Fp%3E%0A%3Cp%3EAndroid%20KitKat%3C%2Fp%3E%0A%3Cp%3EAndroid%20Lollipop%3C%2Fp%3E%0A%3Cp%3EAndroid%20Marshmallow%3C%2Fp%3E%0A%3Cp%3EAndroid%20Nougat%3C%2Fp%3E%0A%3Cp%3EAndroid%20Oreo%3C%2Fp%3E%0A%3Cp%3EAndroid%20Pie%3C%2Fp%3E%0A%3Cp%3EAndroid%2010%20(Quince%20Tart*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2011%20(Red%20Velvet%20Cake*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2012%20(Snow%20Cone*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2013%20(Tiramisu*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2014%20(Upside%20Down%20Cake*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2015%20(Vanilla%20Ice%20Cream*)%3C%2Fp%3E%0A%3Cp%3E%3Cem%3E*%20internal%20codenames%3C%2Fem%3E%3C%2Fp%3E%0A
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
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EAndrew%20Dominik%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EAna%20de%20Armas%2C%20Adrien%20Brody%2C%20Bobby%20Cannavale%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3Cbr%3E%3C%2Fp%3E%0A
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)

%3Cp%3EMATA%0D%3Cbr%3EArtist%3A%20M.I.A%0D%3Cbr%3ELabel%3A%20Island%0D%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
Updated: September 28, 2022, 8:49 AM