Almost every time Leonardo Jardim, whose Al Hilal meet the Champions of Europe on Wednesday, comes across Thomas Tuchel, the manager of Chelsea, the circumstances are less than ideal.
Covid restrictions in Abu Dhabi oblige Tuchel to oversee his first Club World Cup fixture remotely, communicating from afar with his assistants Zsolt Low and Arno Michels.
The first time Tuchel and Michels took on a Jardim side, also with high stakes, far graver safety issues shaped events.
It was April 2017 and Jardim was in charge of a dashing Monaco. They were setting the pace in a French Ligue 1 where the front-runners are normally assumed to be Paris Saint-Germain.
Jardim’s team had just knocked Manchester City out of the Champions League, an achievement that earned a quarter-final against Borussia Dortmund, then being coached by Tuchel, with Michels alongside him.
As the bus carrying the Dortmund players and staff travelled to the Westfalenstadion, a bomb was detonated by the side of the road, causing injuries to a policeman, and, as a window shattered, to the Dortmund defender Marc Bartra.
The match - the first leg of the tie - was postponed, though only until the next day, much to Tuchel’s disgust. He saw the psychological impact on his players of the frightening blast, which had deliberately targeted the Dortmund bus. The bomb was planted, a court later found, by a man seeking to profit from a sharp, sudden fall in Dortmund’s share value.
Monaco won the rearranged fixture 3-2, and would go on to extend their margin of victory with a 3-1 win in the second leg. Though the outcome of that tie was always coloured by the horrific prelude, there was no question that Jardim had fashioned an exceptional Monaco team.
That was the Monaco season when a teenaged flyer, by the name of Kylian Mbappe, announced himself as a superstar for a generation. It was the year that young players such as Bernardo Silva, now of City, Thomas Lemar, now of Atletico Madrid, and Fabinho, now of Liverpool, became coveted talents.
It was the season Monaco deposed PSG as French champions, and Jardim, inscrutable and studious, added his name to the long list of admired and adaptable Portuguese coaches collecting major prizes abroad. He had come to France bearing a reputation for tactical caution. His Monaco won Ligue 1 scoring 107 goals in their 38 games.
Like Tuchel, Jardim went into coaching young, with no significant CV as a player to push him up the ladder. Like Tuchel, a record of uplift at various clubs in his own national league guided him to silverware abroad.
Jardim’s Monaco success, following successful spells at Olympiakos and Sporting Lisbon, would indirectly impact on the course of Tuchel’s career.
PSG, pushed into second place in the French hierarchy after four league titles on the trot, contacted the German during the following year, earmarking him to take over from Unai Emery. The ambitious Paris superclub, who had snatched Mbappe from Monaco, appointed Tuchel their manager in the summer of 2018.
His first match in charge? The French Trophee des Champions, the equivalent of a domestic Super Cup. Tuchel’s PSG beat Jardim’s Monaco 4-0, hastening the end of Jardim’s first stint there.
The club from the Principality later reflected hard on what Jardim had given them, notably, a knack of maturing younger players, and asked Jardim back, barely three months after firing him. But Tuchel’s PSG were not for toppling.
The last Tuchel-Jardim encounter in France told the story of how buying up the best native talent in Ligue 1 had realigned the hierarchy. In April 2019, Tuchel’s PSG emphatically beat Jardim’s downsized Monaco 3-0, with an Mbappe hat-trick against his former club.
Jardim ended his second stint in French football, sacked again by Monaco, in December that year. Twelve months later, almost to the day, PSG fired Tuchel.
Both would bounce back with a continental title in double-quick time.
Tuchel famously delivered a Uefa Champions League within 123 days and 30 matches of his appointment, mid-season, as Frank Lampard’s successor at Chelsea.
Al Hilal made Jardim the successor to his Portuguese compatriot, Jose Morais, in June 2021. His 13th game in charge, 174 days after his appointment, would be the victorious Asian Champions League final against Pohang Steelers.
Jardim’s debut at the Club World Cup set a record for the competition, the weekend’s 6-1 win over Al Jazira an unprecedented margin in the modern Fifa format.
The tally of goals from his head-to-head against clubs managed by Tuchel suggests tonight should be lively, too. In four meetings, there have never been fewer than four goals in the 90 minutes.
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
'Panga'
Directed by Ashwiny Iyer Tiwari
Starring Kangana Ranaut, Richa Chadha, Jassie Gill, Yagya Bhasin, Neena Gupta
Rating: 3.5/5
COMPANY%20PROFILE
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THE BIO: Martin Van Almsick
Hometown: Cologne, Germany
Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)
Favourite dessert: Umm Ali with dark camel milk chocolate flakes
Favourite hobby: Football
Breakfast routine: a tall glass of camel milk
Empty Words
By Mario Levrero
(Coffee House Press)
Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
Company%20profile%20
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Apple%20Mac%20through%20the%20years
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The%20specs%20
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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Company%20profile
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Mobile phone packages comparison
Five expert hiking tips
- Always check the weather forecast before setting off
- Make sure you have plenty of water
- Set off early to avoid sudden weather changes in the afternoon
- Wear appropriate clothing and footwear
- Take your litter home with you
RESULTS
Main card
Bantamweight 56.4kg: Mehdi Eljamari (MAR) beat Abrorbek Madiminbekov (UZB), Split points decision
Super heavyweight 94 kg: Adnan Mohammad (IRN) beat Mohammed Ajaraam (MAR), Split points decision
Lightweight 60kg: Zakaria Eljamari (UAE) beat Faridoon Alik Zai (AFG), RSC round 3
Light heavyweight 81.4kg: Taha Marrouni (MAR) beat Mahmood Amin (EGY), Unanimous points decision
Light welterweight 64.5kg: Siyovush Gulmamadov (TJK) beat Nouredine Samir (UAE), Unanimous points decision
Light heavyweight 81.4kg: Ilyass Habibali (UAE) beat Haroun Baka (ALG), KO second round
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
Company name: Dharma
Date started: 2018
Founders: Charaf El Mansouri, Nisma Benani, Leah Howe
Based: Abu Dhabi
Sector: TravelTech
Funding stage: Pre-series A
Investors: Convivialite Ventures, BY Partners, Shorooq Partners, L& Ventures, Flat6Labs
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
DUBAI CARNIVAL RESULTS
6.30pm Handicap US$135,000 (Turf) 2,410m
Winner Dubai Future, Harry Bentley (jockey), Saeed bin Suroor (trainer).
7.05pm UAE 1000 Guineas Listed $250,000 (Dirt) 1,600m
Winner Dubai Love, Patrick Cosgrave, Saeed bin Suroor.
7.40pm Dubai Dash Listed $175,000 (T) 1,000m
Winner: Equilateral, James Doyle, Charles Hills.
8.15pm Al Bastakiya Trial Conditions $100,000 (D) 1.900m
Winner Laser Show, Kevin Stott, Saeed bin Suroor.
8.50pm Al Fahidi Fort Group Two $250,000 (T) 1,400m
Winner Glorious Journey, James Doyle, Charlie Appleby.
9.25pm Handicap $135,000 (D) 2,000m
Winner George Villiers, Tadhg O’Shea, Satish Seemar.
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5