Some might question whether Lionel Messi really deserved to win his latest Ballon d'Or prize ahead of other worthy candidates, but the Argentinian has been rewarded for continuing to be so good for so long.
The most turbulent year of Messi's glittering career, in which he was forced to tearfully bid farewell to Barcelona, ends with him – at the age of 34 – claiming a record-extending seventh Ballon d'Or for the best player in the world.
In Germany they thought it had to be Robert Lewandowski's year after he missed out 12 months ago when the 2020 award was scrapped because of the pandemic.
Karim Benzema might have had plenty of support in Spain for his remarkable performances with Real Madrid, and Jorginho could stake a claim after a year in which he won the Champions League with Chelsea and Euro 2020 with Italy.
Yet it is the enduring brilliance of Messi, who won the last award in 2019, which stays in the minds of the jurors when it comes to voting.
Having joined Paris Saint-Germain in August, he is the first male player to win the award while with a French club since Jean-Pierre Papin of Marseille in 1991, although it was his achievements with Barcelona and with Argentina that counted towards him effectively retaining his crown.
Messi tried unsuccessfully to force his departure from Barcelona in August 2020, but he showed no signs of rancour as he stayed put at the Camp Nou and ended last season with 38 goals in 48 games for his boyhood club.
These are the kind of remarkable figures that he has made so mundane over the course of his career. He scored more goals than that in 10 of his previous 11 seasons.
Messi was the top scorer in La Liga for the fifth consecutive year with 30 goals and won the Copa del Rey, scoring twice in the final as Barcelona beat Athletic Bilbao 4-0.
This will always be remembered as the year his long association with the Catalan giants came to an end, after 672 goals in 778 appearances, a record goal tally for one club.
But 2021 was also the year he finally won a major international title, captaining Argentina to victory in the Copa America with a 1-0 win against Brazil in the final at the Maracana.
He scored four goals in the tournament as Argentina won the South American championship for the first time since 1993.
Yet the shame was that hardly any fans were in the stadium to witness that success due to coronavirus restrictions, only adding to the sense that, despite all he has achieved, Messi still has unfinished business.
Not least at PSG, where he has so far played just 11 games since arriving in August, and scored just four goals.
Messi did provide three assists for the Parisians in a Ligue 1 match on Sunday but it remains to be seen how motivated the Argentinian is by the French league. He has other priorities.
"My dream is to win another Champions League," he said at his unveiling in August, with the last of his four European Cups coming in 2015.
Then there is the really big one: the World Cup in Qatar will be underway this time next year and Messi will be 35 by then.
That will surely be his last chance to win the greatest trophy of all, and you imagine he would swap his seven Ballons d'Or to get his hands on it.
Ballon d'Or results
1- Lionel Messi (Paris St-Germain/Argentina, forward)
2 - Robert Lewandowski (Bayern Munich/Poland, forward)
3 - Jorginho (Chelsea/Italy, midfielder)
4 - Karim Benzema (Real Madrid/France, forward)
5 - N'Golo Kante (Chelsea/France, midfielder)
6 - Cristiano Ronaldo (Manchester United/Portugal, forward)
7 - Mohamed Salah (Liverpool/Egypt, forward)
8 - Kevin de Bruyne (Manchester City/Belgium, midfielder)
9 - Kylian Mbappe (Paris St-Germain/France, forward)
10 - Gianluigi Donnarumma (Paris St-Germain/Italy, goalkeeper)
11 - Erling Braut Haaland (Borussia Dortmund/Norway, forward)
12 - Romelu Lukaku (Chelsea/Belgium, forward)
13 - Giorgio Chiellini (Juventus/Italy, defender)
14 - Leonardo Bonucci (Juventus/Italy, defender)
15 - Raheem Sterling (Manchester City/England, forward)
16 - Neymar (Paris St-Germain/Brazil, forward)
17 - Luis Suarez (Atletico Madrid/Uruguay, forward)
18 - Simon Kjaer (AC Milan/Denmark, defender)
19 - Mason Mount (Chelsea/England, midfielder)
20 - Riyad Mahrez (Manchester City/Algeria, forward)
21 - Bruno Fernandes (Manchester United/Portugal, midfielder), tied with Lautauro Martinez (Inter Milan/Argentina, forward)
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23 - Harry Kane (Tottenham/England, forward)
24 - Pedri (Barcelona/Spain, midfielder)
25 - Phil Foden (Manchester City/England, forward)
26 - Nicolo Barella (Inter Milan/Italy, midfielder), tied with Ruben Dias (Manchester City/Portugal, defender) and Gerard Moreno (Villarreal/Spain, forward)
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29 - Luka Modric (Real Madrid/Croatia, midfielder), tied with Cesar Azpilicueta (Chelsea/Spain, defender)
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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
Wayne Rooney's career
Everton (2002-2004)
- Appearances: 48
- Goals: 17
Manchester United (2004-2017)
- Appearances: 496
- Goals: 253
England (2003-)
- Appearances: 119
- Goals: 53
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The specs
Price, base / as tested Dh1,470,000 (est)
Engine 6.9-litre twin-turbo W12
Gearbox eight-speed automatic
Power 626bhp @ 6,000rpm
Torque: 900Nm @ 1,350rpm
Fuel economy, combined 14.0L / 100km
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The specs
Engine: 2.0-litre 4-cylturbo
Transmission: seven-speed DSG automatic
Power: 242bhp
Torque: 370Nm
Price: Dh136,814
The biog
Hobby: "It is not really a hobby but I am very curious person. I love reading and spend hours on research."
Favourite author: Malcom Gladwell
Favourite travel destination: "Antigua in the Caribbean because I have emotional attachment to it. It is where I got married."
The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
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The specs: 2019 Haval H6
Price, base: Dh69,900
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Seven-speed automatic
Power: 197hp @ 5,500rpm
Torque: 315Nm @ 2,000rpm
Fuel economy, combined: 7.0L / 100km
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
South Africa squad
Faf du Plessis (captain), Hashim Amla, Temba Bavuma, Quinton de Kock (wicketkeeper), Theunis de Bruyn, AB de Villiers, Dean Elgar, Heinrich Klaasen (wicketkeeper), Keshav Maharaj, Aiden Markram, Morne Morkel, Wiaan Mulder, Lungi Ngidi, Vernon Philander and Kagiso Rabada.
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
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'Midnights'
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UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
