• Argentina's Lionel Messi trains at Al Nahyan Stadium in Abu Dhabi on Monday, November 14, 2022. Argentina face the UAE in a friendly match at Mohamed bin Zayed Stadium in the capital on Wednesday. All images by Chris Whiteoak / The National
    Argentina's Lionel Messi trains at Al Nahyan Stadium in Abu Dhabi on Monday, November 14, 2022. Argentina face the UAE in a friendly match at Mohamed bin Zayed Stadium in the capital on Wednesday. All images by Chris Whiteoak / The National
  • Argentina's Angel Di Maria, right, enjoys a joke with teammate Leo Paredes at Al Nahyan Stadium in Abu Dhabi.
    Argentina's Angel Di Maria, right, enjoys a joke with teammate Leo Paredes at Al Nahyan Stadium in Abu Dhabi.
  • Argentina midfielder Guido Rodriguez during the training session in Abu Dhabi.
    Argentina midfielder Guido Rodriguez during the training session in Abu Dhabi.
  • The Argentina side train at Al Nahyan Stadium in Abu Dhabi.
    The Argentina side train at Al Nahyan Stadium in Abu Dhabi.
  • Argentina's Lionel Messi in the dugout at Al Nahyan Stadium in Abu Dhabi.
    Argentina's Lionel Messi in the dugout at Al Nahyan Stadium in Abu Dhabi.
  • Argentina defender Juan Foyth during training.
    Argentina defender Juan Foyth during training.
  • Argentina attacker Lionel Messi.
    Argentina attacker Lionel Messi.
  • Argentina attacker Julian Alvarez, who plays his club football for Manchester City
    Argentina attacker Julian Alvarez, who plays his club football for Manchester City
  • Argentina's Lionel Messi with teammates in Abu Dhabi.
    Argentina's Lionel Messi with teammates in Abu Dhabi.
  • Argentina midfielder Leo Paredes.
    Argentina midfielder Leo Paredes.
  • Argentina midfielder Guido Rodriguez.
    Argentina midfielder Guido Rodriguez.
  • Argentina midfielder Rodrigo De Paul training at Al Nahyan Stadium.
    Argentina midfielder Rodrigo De Paul training at Al Nahyan Stadium.
  • The Argentina side train at Al Nahyan Stadium in Abu Dhabi.
    The Argentina side train at Al Nahyan Stadium in Abu Dhabi.
  • Argentina attacker Angel Di Maria.
    Argentina attacker Angel Di Maria.
  • Argentina attacker Lionel Messi training at Al Nahyan Stadium in Abu Dhabi.
    Argentina attacker Lionel Messi training at Al Nahyan Stadium in Abu Dhabi.
  • Argentina manager Lionel Scaloni, left.
    Argentina manager Lionel Scaloni, left.
  • Argentina training at Al Nahyan Stadium in Abu Dhabi.
    Argentina training at Al Nahyan Stadium in Abu Dhabi.
  • Argentina attacker Lionel Messi.
    Argentina attacker Lionel Messi.
  • Argentina goalkeeper Geronimo Rulli.
    Argentina goalkeeper Geronimo Rulli.
  • Argentina training at Al Nahyan Stadium in Abu Dhabi.
    Argentina training at Al Nahyan Stadium in Abu Dhabi.
  • Argentina fans at Al Nahyan Stadium in Abu Dhabi.
    Argentina fans at Al Nahyan Stadium in Abu Dhabi.
  • Argentina's Lionel Messi with teammates at Al Nahyan Stadium in Abu Dhabi.
    Argentina's Lionel Messi with teammates at Al Nahyan Stadium in Abu Dhabi.
  • Argentina's Lionel Messi at Al Nahyan Stadium.
    Argentina's Lionel Messi at Al Nahyan Stadium.
  • Argentina training in Abu Dhabi.
    Argentina training in Abu Dhabi.
  • Argentina train at Al Nahyan Stadium in Abu Dhabi.
    Argentina train at Al Nahyan Stadium in Abu Dhabi.
  • Argentina's Lionel Messi.
    Argentina's Lionel Messi.
  • Argentina training at Al Nahyan Stadium in Abu Dhabi.
    Argentina training at Al Nahyan Stadium in Abu Dhabi.
  • Argentina manager Lionel Scaloni.
    Argentina manager Lionel Scaloni.
  • Argentina's Cristian Romero and Lionel Messi.
    Argentina's Cristian Romero and Lionel Messi.
  • Argentina's Lionel Messi.
    Argentina's Lionel Messi.

Lionel Messi trains with Argentina ahead of friendly match against UAE - in pictures


  • English
  • Arabic

Lionel Messi and Argentina trained at Al Nahyan Stadium in Abu Dhabi on Monday ahead of their friendly game against the UAE.

The reigning Copa America champions take on Rodolfo Arruabarrena's men on Wednesday at Mohamed bin Zayed Stadium in their final warm-up match as they prepare for the World Cup finals in Qatar.

Argentina's opening game in the first World Cup finals to be held in the Middle East is against Saudi Arabia on November 22 at Lusail Stadium. Their other Group C matches see them take on Mexico and then Poland.

Messi came through his final match for club side Paris Saint-Germain unscathed at the weekend when the Ligue 1 leaders trounced Auxerre 5-0 at Parc des Princes. The 35-year-old was taken off with 15 minutes to go with the team three goals up.

The former Barcelona attacker will be playing in his fifth World Cup for an Argentina side that are currently on a run of 35 matches unbeaten. They last won the World Cup in 1986 and finished runners-up in both 1990 and 2014.

In their last two matches, Argentina defeated Honduras and Jamaica 3-0 – both friendlies held in the US.

Against the Hondurans, Messi scored two goals after Inter Milan attacker Lautaro Martinez had opened the scoring at the Hard Rock Stadium in Miami. Against Jamaica, Messi grabbed another double, with Manchester City's Julian Alvarez scoring the other at the Red Bull Arena in New Jersey.

In the gallery above you can see images of Messi and Co training at Al Nahyan Stadium. To move on to the next photo, click on the arrows or swipe if using a mobile device.

  • HOW ARGENTINA QUALIFED FOR WORLD CUP 2022: October 8, 2020. Argentina 1 (Messi pen 13’) Ecuador 0: Three points to kick-off the campaign thanks to Lionel Messi’s first-half penalty that extended their unbeaten run under manager Lionel Scaloni to eight games. "It was important to start with a win because we know how difficult the qualifiers are and all the matches are going to be as hard as this one," Messi said. Getty
    HOW ARGENTINA QUALIFED FOR WORLD CUP 2022: October 8, 2020. Argentina 1 (Messi pen 13’) Ecuador 0: Three points to kick-off the campaign thanks to Lionel Messi’s first-half penalty that extended their unbeaten run under manager Lionel Scaloni to eight games. "It was important to start with a win because we know how difficult the qualifiers are and all the matches are going to be as hard as this one," Messi said. Getty
  • October 13, 2020. Bolivia 1 (Moreno 24’) Argentina 2 (La. Martinez 45’, J Correa 79’): A late goal from Joquin Correa helped Argentina come from behind to earn their second win on the spin and their first victory in Bolivia since 2005. "We knew what this game meant to us because of its history," striker Lautaro Martinez said. "We're not going to deny that it's difficult to play here. I think this team showed lots of heart and lots of brains. We're very happy." Getty
    October 13, 2020. Bolivia 1 (Moreno 24’) Argentina 2 (La. Martinez 45’, J Correa 79’): A late goal from Joquin Correa helped Argentina come from behind to earn their second win on the spin and their first victory in Bolivia since 2005. "We knew what this game meant to us because of its history," striker Lautaro Martinez said. "We're not going to deny that it's difficult to play here. I think this team showed lots of heart and lots of brains. We're very happy." Getty
  • November 12, 2020. Argentina 1 (Gonzalez 41’) Paraguay 1 (A Romero pen 21’): Argentina recovered from a goal down but dropped their first points of the campaign. Messi saw a second-half goal disallowed by VAR for a foul early in move. Defender Nicolas Otamendi said: “In the first half we were a bit uncomfortable with the pressure but … we spent almost the entire second period in their half of the field. We got the goal but unfortunately it didn't stand." Getty
    November 12, 2020. Argentina 1 (Gonzalez 41’) Paraguay 1 (A Romero pen 21’): Argentina recovered from a goal down but dropped their first points of the campaign. Messi saw a second-half goal disallowed by VAR for a foul early in move. Defender Nicolas Otamendi said: “In the first half we were a bit uncomfortable with the pressure but … we spent almost the entire second period in their half of the field. We got the goal but unfortunately it didn't stand." Getty
  • November 17, 2020. Peru 0 Argentina 2 (Gonzalez 17’, La. Martinez 28’): A comfortable win thanks to goals from Nico Gonzalez and Lautaro Martinez. The win moved Argentina into second in the table, two points behind leaders Brazil. “Happy with the victory, we needed it after the game we played the other day [against Paraguay],” Lionel Messi said via Argentina’s Twitter account. “From the beginning we had a great match, the goals came and we created many, many chances.” Getty
    November 17, 2020. Peru 0 Argentina 2 (Gonzalez 17’, La. Martinez 28’): A comfortable win thanks to goals from Nico Gonzalez and Lautaro Martinez. The win moved Argentina into second in the table, two points behind leaders Brazil. “Happy with the victory, we needed it after the game we played the other day [against Paraguay],” Lionel Messi said via Argentina’s Twitter account. “From the beginning we had a great match, the goals came and we created many, many chances.” Getty
  • June 3, 2021. Argentina 1 (Messi pen 23’) Chile 1 (Sanchez 36’): Honours even in Santiago del Estero in what was Argentina's first competitive outing since November with both teams looking rusty. "It's been a long time since we played together," Messi, who scored a first-half penalty after Lautaro Martinez was fouled, said. “It was a difficult game as always against Chile, happy with the result and performance even though we couldn't get the victory." Getty
    June 3, 2021. Argentina 1 (Messi pen 23’) Chile 1 (Sanchez 36’): Honours even in Santiago del Estero in what was Argentina's first competitive outing since November with both teams looking rusty. "It's been a long time since we played together," Messi, who scored a first-half penalty after Lautaro Martinez was fouled, said. “It was a difficult game as always against Chile, happy with the result and performance even though we couldn't get the victory." Getty
  • June 8, 2021: Colombia 2 (Muriel pen 51’, Borja 90+4’) Argentina 2 (Romero 3’, Paredes 8’): The visitors were 2-0 up in first 10 minutes after goals from Cristian Romero and Leandro Paredes, only for Colombia to fight back and earn a late point thanks to substitute Miguel Borja. "I think we had the chances," said Argentina midfielder Rodrigo De Paul "They have a great goalkeeper. We're not happy with a draw." Getty
    June 8, 2021: Colombia 2 (Muriel pen 51’, Borja 90+4’) Argentina 2 (Romero 3’, Paredes 8’): The visitors were 2-0 up in first 10 minutes after goals from Cristian Romero and Leandro Paredes, only for Colombia to fight back and earn a late point thanks to substitute Miguel Borja. "I think we had the chances," said Argentina midfielder Rodrigo De Paul "They have a great goalkeeper. We're not happy with a draw." Getty
  • September 2, 2021. Venezuela 1 (Soteldo pen 90+4’) Argentina 3 (La. Martinez 45+2’, J Correa 71’, A Correa 74’): Argentina extended their unbeaten run to 21 games. The home side went down to 10 men in the first half after Adrian Mertinez was shown a straight red for fouling Lionel Messi. "I think we had a great first half, even before they were left with a man less," said Lautaro Martinez. "After the goal we had more space to work in and we are taking all three points home." AFP
    September 2, 2021. Venezuela 1 (Soteldo pen 90+4’) Argentina 3 (La. Martinez 45+2’, J Correa 71’, A Correa 74’): Argentina extended their unbeaten run to 21 games. The home side went down to 10 men in the first half after Adrian Mertinez was shown a straight red for fouling Lionel Messi. "I think we had a great first half, even before they were left with a man less," said Lautaro Martinez. "After the goal we had more space to work in and we are taking all three points home." AFP
  • September 5, 2021. Brazil v Argentina (match abandoned): Chaotic scenes as the match was called-off after five minutes when Brazilian health officials invaded the pitch to stop Argentina's England-based players from playing, saying they had breached the country's Covid-19 quarantine rules. Lionel Scaloni said: "I'm not looking to find any guilty parties. Whether something happened or not, it wasn't the right time for that intervention.” Reuters
    September 5, 2021. Brazil v Argentina (match abandoned): Chaotic scenes as the match was called-off after five minutes when Brazilian health officials invaded the pitch to stop Argentina's England-based players from playing, saying they had breached the country's Covid-19 quarantine rules. Lionel Scaloni said: "I'm not looking to find any guilty parties. Whether something happened or not, it wasn't the right time for that intervention.” Reuters
  • September 9, 2021. Argentina 3 (Messi 14’, 64’, 88’) Bolivia 0: Lionel Messi’s brilliant hat-trick moved him above Pele as South America’s top international scorer with 79 goals in what was his seventh treble for the national team. “I really wanted to be able to enjoy it,” Messi said. “I waited a long time for this, I looked for it and I dreamt of it. It’s a unique moment for the way it happened after so much waiting.” Reuters
    September 9, 2021. Argentina 3 (Messi 14’, 64’, 88’) Bolivia 0: Lionel Messi’s brilliant hat-trick moved him above Pele as South America’s top international scorer with 79 goals in what was his seventh treble for the national team. “I really wanted to be able to enjoy it,” Messi said. “I waited a long time for this, I looked for it and I dreamt of it. It’s a unique moment for the way it happened after so much waiting.” Reuters
  • October 7, 2021. Paraguay 0 Argentina 0: The visitors fail to score in a match for the first time since June 2019 but remain unbeaten in qualifying. “We had some good moments," said Argentina defender Nicolas Tagliafico. "We maybe struggled to control the game. There were times when Paraguay came at us and were dangerous.” Reuters
    October 7, 2021. Paraguay 0 Argentina 0: The visitors fail to score in a match for the first time since June 2019 but remain unbeaten in qualifying. “We had some good moments," said Argentina defender Nicolas Tagliafico. "We maybe struggled to control the game. There were times when Paraguay came at us and were dangerous.” Reuters
  • October 10, 2021. Argentina 3 (Messi 38’, De Paul 44’, La. Martinez 62’) Uruguay 0: An easy win was started thanks to a fluke goal from Lionel Messi when his pass from 35 metres out into the area managed to sneak straight into the net. "We played a great game," said Messi. "Everything worked out perfectly. Uruguay wait for you and they generate danger. Once we got the first goal we started to find space and the goals appeared." AFP
    October 10, 2021. Argentina 3 (Messi 38’, De Paul 44’, La. Martinez 62’) Uruguay 0: An easy win was started thanks to a fluke goal from Lionel Messi when his pass from 35 metres out into the area managed to sneak straight into the net. "We played a great game," said Messi. "Everything worked out perfectly. Uruguay wait for you and they generate danger. Once we got the first goal we started to find space and the goals appeared." AFP
  • October 14, 2021. Argentina 1 (La. Martinez 43’) Peru 0: Another win for Argentina, although they were thankful that Yoshimar Yotun missed a penalty when his strike clipped the crossbar and flew over. The win left Scaloni’s team three points behind leaders Brazil. "Those that take penalties are the great players and the rest is luck," said Argentine goalkeeper Emiliano Martinez. AFP
    October 14, 2021. Argentina 1 (La. Martinez 43’) Peru 0: Another win for Argentina, although they were thankful that Yoshimar Yotun missed a penalty when his strike clipped the crossbar and flew over. The win left Scaloni’s team three points behind leaders Brazil. "Those that take penalties are the great players and the rest is luck," said Argentine goalkeeper Emiliano Martinez. AFP
  • November 12, 2021. Uruguay 0 Argentina 1 (Di Maria 7’): An early goal from Angel Di Maria was enough to earn three points as Uruguay put up more of a fight than their weak capitulation in October. "Winning today was a gigantic step. We deserve this, we have worked for this," goalkeeper Emiliano Martinez said. "They needed points, playing here was hard. This Argentina has amazing courage, and when we don't play well we have to win anyway." AFP
    November 12, 2021. Uruguay 0 Argentina 1 (Di Maria 7’): An early goal from Angel Di Maria was enough to earn three points as Uruguay put up more of a fight than their weak capitulation in October. "Winning today was a gigantic step. We deserve this, we have worked for this," goalkeeper Emiliano Martinez said. "They needed points, playing here was hard. This Argentina has amazing courage, and when we don't play well we have to win anyway." AFP
  • November 16, 2021. Argentina 0 Brazil 0: Honours even in a tense game that maintained both teams’ unbeaten records and saw Argentina join their opponents in securing a place at the finals in Qatar. Lionel Scaloni said: "Winning the Copa, qualifying for the World Cup unbeaten - it was a dream. Having qualified so far in advance, in a really difficult qualifying section, is something we should be proud of." AFP
    November 16, 2021. Argentina 0 Brazil 0: Honours even in a tense game that maintained both teams’ unbeaten records and saw Argentina join their opponents in securing a place at the finals in Qatar. Lionel Scaloni said: "Winning the Copa, qualifying for the World Cup unbeaten - it was a dream. Having qualified so far in advance, in a really difficult qualifying section, is something we should be proud of." AFP
  • January 27, 2022. Chile 1 (Brereton 21’) Argentina 2 (Di Maria 10’, La. Martinez 34’): Lionel Messi and Lionel Scaloni were missing after Covid infections but it did not stop Argentina winning again to make it 28 games without defeat. "We knew it was going to be difficult at high altitude and after a long flight," said Angel Di Maria. "Everything is always much easier when Leo is here. We were without the best in the world and our coach as well but we got the victory.” Reuters
    January 27, 2022. Chile 1 (Brereton 21’) Argentina 2 (Di Maria 10’, La. Martinez 34’): Lionel Messi and Lionel Scaloni were missing after Covid infections but it did not stop Argentina winning again to make it 28 games without defeat. "We knew it was going to be difficult at high altitude and after a long flight," said Angel Di Maria. "Everything is always much easier when Leo is here. We were without the best in the world and our coach as well but we got the victory.” Reuters
  • February 1, 2022. Argentina 1 (La. Martinez) Colombia 0: The match brought together a home side that had not conceded a goal in their last four home matches and a Colombian team that had not scored in their last six qualifiers. "No matter who plays nothing changes," said winger Angel Di Maria. "We remain the same, with the same mentality. We show sacrifice and humility.” Reuters
    February 1, 2022. Argentina 1 (La. Martinez) Colombia 0: The match brought together a home side that had not conceded a goal in their last four home matches and a Colombian team that had not scored in their last six qualifiers. "No matter who plays nothing changes," said winger Angel Di Maria. "We remain the same, with the same mentality. We show sacrifice and humility.” Reuters
  • March 25, 2022. Argentina 3 (Gonzalez 34’, Di Maria 79’, Messi 82’) Venezuela 0: The home side were without four players suspended for breaching Covid-19 quarantine rules ahead of September's suspended game against Brazil but still ran out comfortable winners. “We are very happy,” said midfielder Rodrigo De Paul. “We love playing in this shirt. The best thing about this group is that it treats every game as a final. This is what it's all about. Never letting up.” Reuters
    March 25, 2022. Argentina 3 (Gonzalez 34’, Di Maria 79’, Messi 82’) Venezuela 0: The home side were without four players suspended for breaching Covid-19 quarantine rules ahead of September's suspended game against Brazil but still ran out comfortable winners. “We are very happy,” said midfielder Rodrigo De Paul. “We love playing in this shirt. The best thing about this group is that it treats every game as a final. This is what it's all about. Never letting up.” Reuters
  • March 29, 2022. Ecuador 1 (Valencia 90+3’) Argentina 1 (Alvarez 24’): Argentina finish the campaign unbeaten, although were denied all three points by Enner Valencia’s injury-time leveller. Lionel Scaloni said: "Today's game was played on a field that was not in good condition – it was almost impossible to play on the ground – even so, we had a good first half, but in the second they came at us." AP
    March 29, 2022. Ecuador 1 (Valencia 90+3’) Argentina 1 (Alvarez 24’): Argentina finish the campaign unbeaten, although were denied all three points by Enner Valencia’s injury-time leveller. Lionel Scaloni said: "Today's game was played on a field that was not in good condition – it was almost impossible to play on the ground – even so, we had a good first half, but in the second they came at us." AP
Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

Profile

Company: Libra Project

Based: Masdar City, ADGM, London and Delaware

Launch year: 2017

Size: A team of 12 with six employed full-time

Sector: Renewable energy

Funding: $500,000 in Series A funding from family and friends in 2018. A Series B round looking to raise $1.5m is now live.

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Keep it fun and engaging

Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.

“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.

His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.

He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

Fight card

1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)

2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)

3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)

4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)

5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)

6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)

7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)

8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)

9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)

10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)

11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)

12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

Name: Colm McLoughlin

Country: Galway, Ireland

Job: Executive vice chairman and chief executive of Dubai Duty Free

Favourite golf course: Dubai Creek Golf and Yacht Club

Favourite part of Dubai: Palm Jumeirah

 

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Pearls on a Branch: Oral Tales
​​​​​​​Najlaa Khoury, Archipelago Books

UAE currency: the story behind the money in your pockets
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

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

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

Profile of Bitex UAE

Date of launch: November 2018

Founder: Monark Modi

Based: Business Bay, Dubai

Sector: Financial services

Size: Eight employees

Investors: Self-funded to date with $1m of personal savings

UAE rugby in numbers

5 - Year sponsorship deal between Hesco and Jebel Ali Dragons

700 - Dubai Hurricanes had more than 700 playing members last season between their mini and youth, men's and women's teams

Dh600,000 - Dubai Exiles' budget for pitch and court hire next season, for their rugby, netball and cricket teams

Dh1.8m - Dubai Hurricanes' overall budget for next season

Dh2.8m - Dubai Exiles’ overall budget for next season

Federer's 11 Wimbledon finals

2003 Beat Mark Philippoussis

2004 Beat Andy Roddick

2005 Beat Andy Roddick

2006 Beat Rafael Nadal

2007 Beat Rafael Nadal

2008 Lost to Rafael Nadal

2009 Beat Andy Roddick

2012 Beat Andy Murray

2014 Lost to Novak Djokovic

2015 Lost to Novak Djokovic

2017 Beat Marin Cilic

WWE TLC results

Asuka won the SmackDown Women's title in a TLC triple threat with Becky Lynch and Charlotte Flair

Dean Ambrose won the Intercontinental title against Seth Rollins

Daniel Bryan retained the WWE World Heavyweight Championship against AJ Styles

Ronda Rousey retained the Raw Women's Championship against Nia Jax

Rey Mysterio beat Randy Orton in a chairs match

Finn Balor defeated Drew McIntyre

Natalya beat Ruby Riott in a tables match

Braun Strowman beat Baron Corbin in a TLC match

Sheamus and Cesaro retained the SmackDown Tag Titles against The Usos and New Day

R-Truth and Carmella won the Mixed Match Challenge by beating Jinder Mahal and Alicia Fox

England squad

Goalkeepers: Jordan Pickford, Nick Pope, Aaron Ramsdale 

Defenders: Trent Alexander-Arnold, Conor Coady, Marc Guehi, Reece James, Harry Maguire, Tyrone Mings, Luke Shaw, John Stones, Ben White

Midfielders: Jude Bellingham, Conor Gallagher, Mason Mount, Jordan Henderson, Declan Rice, James Ward-Prowse

Forwards: Tammy Abraham, Phil Foden, Jack Grealish, Harry Kane, Bukayo Saka, Emile Smith Rowe, Raheem Sterling

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

Gender equality in the workplace still 200 years away

It will take centuries to achieve gender parity in workplaces around the globe, according to a December report from the World Economic Forum.

The WEF study said there had been some improvements in wage equality in 2018 compared to 2017, when the global gender gap widened for the first time in a decade.

But it warned that these were offset by declining representation of women in politics, coupled with greater inequality in their access to health and education.

At current rates, the global gender gap across a range of areas will not close for another 108 years, while it is expected to take 202 years to close the workplace gap, WEF found.

The Geneva-based organisation's annual report tracked disparities between the sexes in 149 countries across four areas: education, health, economic opportunity and political empowerment.

After years of advances in education, health and political representation, women registered setbacks in all three areas this year, WEF said.

Only in the area of economic opportunity did the gender gap narrow somewhat, although there is not much to celebrate, with the global wage gap narrowing to nearly 51 per cent.

And the number of women in leadership roles has risen to 34 per cent globally, WEF said.

At the same time, the report showed there are now proportionately fewer women than men participating in the workforce, suggesting that automation is having a disproportionate impact on jobs traditionally performed by women.

And women are significantly under-represented in growing areas of employment that require science, technology, engineering and mathematics skills, WEF said.

* Agence France Presse

The specs: 2018 Jeep Grand Cherokee Trackhawk


Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

Updated: November 15, 2022, 12:37 PM