Up to 100,000 Glasgow Rangers supporters are expected to have arrived in Seville by the end of Wednesday afternoon, the vast majority of them simply to be somewhere in the broad vicinity of the Ramon Sanchez Pizjuan Stadium. Its capacity is a little over 42,000 and the allocation of tickets for fans of the Europa League finalists was capped, officially, at under 10,000 for each.
Happily, Seville is a city of abundant football arenas. Close to 60,000 supporters of Eintracht Frankfurt and Rangers will watch a big-screen broadcast at La Cartuja stadium some three kilometres from the live action. That still leaves plenty seeking bars and restaurants with a television.
Safe to report that the capital of Andalusia will experience the sort of night it has known only once this century, when La Cartuja hosted the 2003 Uefa Cup final between Porto and Celtic, the Scottish club losing 3-2. Naturally, that was an outcome noisily celebrated by followers of Rangers.
But the boasts and taunts across Glasgow’s fevered rivalry have for most of the last 20 years been contained within the confines of Scotland’s domestic game, across cups and a league ranked by Uefa as only the ninth strongest in Europe. Rangers did reach a Uefa Cup final in 2008, losing to Zenit Saint Petersburg, but the journey to this evening started from a very low place indeed.
A decade ago, the club were preparing for a season in the Scottish third division, effectively the fourth tier. They had gone into liquidation, the consequence of chronic financial mismanagement. Their closest chasers for the main prize – promotion – in the 2012/13 campaign were not Celtic but Peterhead, whose Balmoor Stadium in Aberdeenshire has never known a crowd as big as the 4,850 who watched them host Rangers nine years ago. The first step back up the hierarchy was duly achieved, and the next step, winning League One, but Rangers would find themselves stuck in the second tier for two seasons.
They rejoined the top division in 2016, by which time Celtic were five titles into a run of nine successive league triumphs. In that lean, punitive period there were many agonising moments for many of the 100,000 who have flocked to southern Spain.
Like the evening Celtic defeated Barcelona in Glasgow in the Champions League in November 2012, a week after the official liquidation of Rangers, or least the company that had represented a club with 54 Scottish titles.
The 55th, under what is technically a new corporate entity, was claimed last season, with Steven Gerrard as manager. Another important aspect of Gerrard’s legacy was a renewed self-confidence in Europe. The year before his 2018 appointment, Rangers had been eliminated from the Europa League at the summer qualifying stage by Progres Niederkorn of Luxembourg. Or starkly put, by the fourth strongest team from what Uefa then ranked as the 46th best league in its territory.
Under Gerrard, Rangers would beat the likes of Galatasary, Porto and Feyenoord, share the points in group stage meetings with such as Villarreal and Benfica. By the time he left to take up the position as manager of Aston Villa earlier this season, supporters were becoming used to European campaigns lasting into the new year, a round or two beyond the Europa League group phase.
But what has happened under Gerrad’s successor, Gio van Bronkhorst, the former Rangers, Barcelona, Arsenal and Netherlands player, has exceeded the most ambitious dreams.
A survey of the clubs who embarked on the group phase back in September would have identified Napoli, or perhaps Leicester City or West Ham United, or maybe Lyon or Eintracht as the likeliest teams to advance deep in the competition. Rangers had failed in pre-qualifying for the Champions League by losing to Malmo.
They hauled themselves into the Europa League group phase via the narrowest aggregate victory over Alashkert of Armenia. Once Barcelona, Sevilla, Borussia Dortmund, Porto and RB Leipzig entered at the knockout phase, the Scottish representatives looked even more distant outsiders.
But under Van Bronkhorst, Borussia Dortmund were beaten 4-2 in Germany and RB Leipzig saw a first-leg lead wiped out at Ibrox in a stirring semi-final in which James Tavernier, the Rangers captain, led the comeback and became, with his seventh goal in this Europa League, the competition’s leading scorer – from right-back. “Amazing,” says Van Bronckhorst of his skipper.
Those wins over leading Bundesliga clubs bode well for the challenge of Eintracht, who finished 11th in the German table. “They are physically strong, have pace up front and are good defensively,” says the Rangers manager. “We have to respect their quality. But we have the character and belief for this final.”
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)
Date started: August 2021
Founder: Nour Sabri
Based: Dubai, UAE
Sector: E-commerce / Marketplace
Size: Two employees
Funding stage: Seed investment
Initial investment: $200,000
Investors: Amr Manaa (director, PwC Middle East)
Uefa Champions League last 16 draw
Juventus v Tottenham Hotspur
Basel v Manchester City
Sevilla v Manchester United
Porto v Liverpool
Real Madrid v Paris Saint-Germain
Shakhtar Donetsk v Roma
Chelsea v Barcelona
Bayern Munich v Besiktas
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
The%20Specs
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Results:
Men's 100m T34: 1. Walid Ktila (TUN) 15 sec; 2. Rheed McCracken (AUS) 15.40; 3. Mohammed Al Hammadi (UAE) 15.75. Men's 400m T34: 1. Walid Ktila (TUN) 50.56; 2. Mohammed Al Hammadi (UAE) 50.94; 3. Henry Manni (FIN) 52.24.
UAE currency: the story behind the money in your pockets
West Asia Premiership
Dubai Hurricanes 58-10 Dubai Knights Eagles
Dubai Tigers 5-39 Bahrain
Jebel Ali Dragons 16-56 Abu Dhabi Harlequins
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
Infobox
Western Region Asia Cup Qualifier, Al Amerat, Oman
The two finalists advance to the next stage of qualifying, in Malaysia in August
Results
UAE beat Iran by 10 wickets
Kuwait beat Saudi Arabia by eight wickets
Oman beat Bahrain by nine wickets
Qatar beat Maldives by 106 runs
Monday fixtures
UAE v Kuwait, Iran v Saudi Arabia, Oman v Qatar, Maldives v Bahrain
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if you go
The flights
Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning.
The trains
Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.
The hotels
Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.