• Joaquin Correa of Argentina and Fabio de Lima of the UAE battle for the ball
    Joaquin Correa of Argentina and Fabio de Lima of the UAE battle for the ball
  • Enzo Fernandez of Argentina and Abdulaziz Haikal of the UAE fight for the ball
    Enzo Fernandez of Argentina and Abdulaziz Haikal of the UAE fight for the ball
  • Lisandro Martinez of Argentina and Caio of the UAE
    Lisandro Martinez of Argentina and Caio of the UAE
  • Messi misses from a free kick
    Messi misses from a free kick
  • Messi and Shaheen Al Maazmi of the UAE
    Messi and Shaheen Al Maazmi of the UAE
  • Juan Foyth of Argentina and Harib Abdalla of the UAE during the friendly
    Juan Foyth of Argentina and Harib Abdalla of the UAE during the friendly
  • Messi's missed free kick
    Messi's missed free kick
  • Julien Alvarez scores for Argentina
    Julien Alvarez scores for Argentina
  • Angel Di Maria celebrates after scoring for Argentina in their 5-0 friendly win over the UAE in Abu Dhabi
    Angel Di Maria celebrates after scoring for Argentina in their 5-0 friendly win over the UAE in Abu Dhabi
  • Lionel Messi scores for Argentina in a friendly against the UAE at the Mohamed bin Zayed Stadium in Abu Dhabi on Wednesday night. All photos: Chris Whiteoak / The National
    Lionel Messi scores for Argentina in a friendly against the UAE at the Mohamed bin Zayed Stadium in Abu Dhabi on Wednesday night. All photos: Chris Whiteoak / The National
  • Fans before the match in Abu Dhabi
    Fans before the match in Abu Dhabi
  • Di Maria scores his second for Argentina
    Di Maria scores his second for Argentina
  • Messi celebrates with his Argentina teammates
    Messi celebrates with his Argentina teammates
  • Messi of Argentina and the UAE's Khalifa Al Hammadi
    Messi of Argentina and the UAE's Khalifa Al Hammadi
  • A Messi fan before the match
    A Messi fan before the match
  • Messi under pressure from Al Hammadi
    Messi under pressure from Al Hammadi
  • Argentina manager Lionel Scaloni
    Argentina manager Lionel Scaloni
  • Al Maazmi hot on Messi's tail
    Al Maazmi hot on Messi's tail
  • Di Maria after scoring for Argentina.
    Di Maria after scoring for Argentina.
  • Messi on the attack
    Messi on the attack
  • The UAE's Abdalla Ramadan is challenged by Alexis Mac Allister of Argentina
    The UAE's Abdalla Ramadan is challenged by Alexis Mac Allister of Argentina
  • Messi brings the ball under control
    Messi brings the ball under control
  • Di Maria celebrates his second goal
    Di Maria celebrates his second goal
  • Alvarez scores for Argentina
    Alvarez scores for Argentina
  • The UAE manager Rodolfo Arruabarrena
    The UAE manager Rodolfo Arruabarrena
  • Alvarez celebrates after scoring
    Alvarez celebrates after scoring
  • Alvarez scores for Argentina
    Alvarez scores for Argentina
  • Alvarez after scoring
    Alvarez after scoring
  • Di Maria scores his second
    Di Maria scores his second
  • The Argentina team before the match
    The Argentina team before the match
  • The UAE team before the match
    The UAE team before the match

Lionel Messi dazzles and delights as Argentina polish World Cup preparations against UAE


John McAuley
  • English
  • Arabic

They came, for the most part, to see the little Argentine with dynamite in his boots.

That should not surprise given that, for many, Lionel Messi sits out on his own as the greatest footballer to have graced the game.

On Wednesday night in Abu Dhabi, more than 36,000 packed inside the Mohamed bin Zayed Stadium to witness a bona fide superstar at work, Argentina manager Lionel Scaloni playing to the masses by starting his namesake in the friendly against hosts UAE.

Messi, not far removed from his dazzling early season with Paris Saint-Germain and not long from his anticipated final flourish at a World Cup, was front and centre in the capital – much to apparently everyone’s delight.

Even outside the stadium, “Messi 10” Argentina shirts were exchanging hands as if gold dust; inside people packed the seats and chanted and screamed whenever they caught sight of the pocket forward with one of the game’s bulkiest trophy collections.

In the warm-up, when Messi emerged at the tip of his team; when he curled practice shots into the top corner; when his name was called in the line-up over the PA system.

On eight minutes, when the first flash of Messi sent a dangerous low cross skidding across the UAE penalty area. Then, nine minutes later, when the Argentina captain was sent through by Angel Di Maria and unselfishly – that’s part of what makes him great – rolled the ball to Julian Alvarez, who duly placed his shot past Khalid Essa in the UAE goal.

Di Maria-Messi-Alvarez, the initial duo with their 17 major-league titles and five Uefa Champions Leagues – Messi owns four – and the latter whom much is expected of at Manchester City, the reigning English champions. That, remember, despite the World Cup shifting now into full view.

Argentina open their bid for a third global title in Doha in less than a week, where they kick off their campaign against Saudi Arabia.

The current Copa America title-holders are among the favourites for the crown, where a significant slice of people tuning in from around the football world will wish Messi’s global-finals swansong comes complete with World Cup trophy in hand.

On Wednesday’s viewing, in their concluding warm-up before Qatar 2022, Argentina appear in fine fettle. Granted, they were up against a UAE side ranked 67 places below them by Fifa, at No 70, a team in transition as Rodolfo Arruabarrena – the Argentina-born manager – blends experienced heads with youthful enterprise.

Hugely dominant, the visitors were 4-0 up by half-time. After Alvarez set them on their way, Di Maria volleyed beautifully home from Marcos Acuna’s perfectly floated cross, before the Juventus winger jinked through the UAE defence to round Essa and make it three.

Lionel Messi of Argentina and Khalifa Al Hammadi of UAE battle for the ball. Chris Whiteoak / The National
Lionel Messi of Argentina and Khalifa Al Hammadi of UAE battle for the ball. Chris Whiteoak / The National

Of course, Messi would not be outdone. Not long before half-time, the record seven-time Ballon d’Or winner exchanged a neat one-two with Di Maria, stepped past Alhasan Saleh and lifted the ball high across Essa and into the corner. Predictably, the place erupted.

It did again when Messi returned, perhaps somewhat surprisingly, for the second half. Saudi lie in wait six days away, but Scaloni did not relent. At least Di Maria was given a breather.

Arruabarrena, meanwhile, replaced UAE captain Ali Mabkhout with Fabio De Lima, and midfielder Ali Salmeen with Majed Rashid.

Suddenly, the home side sprung to life. Harib Abdallah rocked the crossbar from range; seconds later, Abdullah Ramadan tested goalkeeper Emiliano Martinez at full stretch.

Just to remind there was a game to be contested, Manchester United’s Lisandro Martinez picked up a yellow card for constantly chipping away at Al Ain’s Caio Canedo.

On the hour, Argentina's fifth goal. Rodrigo De Paul slipped in substitute Joaquin Correa who finished beyond Essa, via a Saleh deflection. At the other end, Canedo blasted over from the angle.

By then, Messi had receded to fleeting sparks of life, flitting in and out of view. As much as Messi can. Sixty-eight minutes in, as Argentina prepared a corner, Messi waved to one section of the stands and it felt another goal had been plundered.

There was time enough for Messi to arch a free-kick just off target. And, too, for UAE substitute Ali Saleh to force a fine save from Martinez on the break and Canedo’s rebound - surely a certain goal - to be blocked gallantly on the line.

Soon, the night was over. Messi had helped Argentina extend their unbeaten streak to 36 matches, having in the process thrilled the Mohamed bin Zayed Stadium. At 35, the diminutive dynamo's star-power burns bright still.

Company%C2%A0profile
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Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

COMPANY%20PROFILE
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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

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COMPANY%20PROFILE
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UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

if you go

The flights

Emirates fly direct from Dubai to Houston, Texas, where United have direct flights to Managua. Alternatively, from October, Iberia will offer connections from Madrid, which can be reached by both Etihad from Abu Dhabi and Emirates from Dubai.

The trip

Geodyssey’s (Geodyssey.co.uk) 15-night Nicaragua Odyssey visits the colonial cities of Leon and Granada, lively country villages, the lake island of Ometepe and a stunning array of landscapes, with wildlife, history, creative crafts and more. From Dh18,500 per person, based on two sharing, including transfers and tours but excluding international flights. For more information, visit visitnicaragua.us.

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Series information

Pakistan v Dubai

First Test, Dubai International Stadium

Sun Oct 6 to Thu Oct 11

Second Test, Zayed Stadium, Abu Dhabi

Tue Oct 16 to Sat Oct 20          

 Play starts at 10am each day

 

Teams

 Pakistan

1 Mohammed Hafeez, 2 Imam-ul-Haq, 3 Azhar Ali, 4 Asad Shafiq, 5 Haris Sohail, 6 Babar Azam, 7 Sarfraz Ahmed, 8 Bilal Asif, 9 Yasir Shah, 10, Mohammed Abbas, 11 Wahab Riaz or Mir Hamza

 Australia

1 Usman Khawaja, 2 Aaron Finch, 3 Shaun Marsh, 4 Mitchell Marsh, 5 Travis Head, 6 Marnus Labuschagne, 7 Tim Paine, 8 Mitchell Starc, 9 Peter Siddle, 10 Nathan Lyon, 11 Jon Holland

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
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No Shame

Lily Allen

(Parlophone)

W.
Wael Kfoury
(Rotana)

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

The specs: 2018 Maxus T60

Price, base / as tested: Dh48,000

Engine: 2.4-litre four-cylinder

Power: 136hp @ 1,600rpm

Torque: 360Nm @ 1,600 rpm

Transmission: Five-speed manual

Fuel consumption, combined: 9.1L / 100km

FIGHT CARD

From 5.30pm in the following order:

Featherweight

Marcelo Pontes (BRA) v Azouz Anwar (EGY)

Catchweight 90kg

Moustafa Rashid Nada (KSA) v Imad Al Howayeck (LEB)

Welterweight

Mohammed Al Khatib (JOR) v Gimbat Ismailov (RUS)

Flyweight (women)

Lucie Bertaud (FRA) v Kelig Pinson (BEL)

Lightweight

Alexandru Chitoran (BEL) v Regelo Enumerables Jr (PHI)

Catchweight 100kg

Mohamed Ali (EGY) v Marc Vleiger (NED)

Featherweight

James Bishop (AUS) v Mark Valerio (PHI)

Welterweight

Gerson Carvalho (BRA) v Abdelghani Saber (EGY)

Middleweight 

Bakhtiyar Abbasov (AZE) v Igor Litoshik (BLR)

Bantamweight:

Fabio Mello (BRA) v Mark Alcoba (PHI)

Welterweight

Ahmed Labban (LEB) v Magomedsultan Magemedsultanov (RUS)

Bantamweight

Trent Girdham (AUS) v Jayson Margallo (PHI)

Lightweight

Usman Nurmagomedov (RUS) v Roman Golovinov (UKR)

Middleweight

Tarek Suleiman (SYR) v Steve Kennedy (AUS)

Lightweight

Dan Moret (USA) v Anton Kuivanen (FIN)

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

MATCH INFO

Everton v Tottenham, Sunday, 8.30pm (UAE)

Match is live on BeIN Sports

LA LIGA FIXTURES

Thursday (All UAE kick-off times)

Sevilla v Real Betis (midnight)

Friday

Granada v Real Betis (9.30pm)

Valencia v Levante (midnight)

Saturday

Espanyol v Alaves (4pm)

Celta Vigo v Villarreal (7pm)

Leganes v Real Valladolid (9.30pm)

Mallorca v Barcelona (midnight)

Sunday

Atletic Bilbao v Atletico Madrid (4pm)

Real Madrid v Eibar (9.30pm)

Real Sociedad v Osasuna (midnight)

Updated: November 17, 2022, 6:02 AM