Steve Luckings highlights five games to watch this weekend. Spoilt for choice really, only the FA Cup, German Cup, French Cup and Copa del Rey finals to indulge in.
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FA CUP FINAL: Crystal Palace v Manchester United, beIN Sports, Saturday, 8.30pm
It has been 12 years since Manchester United last won England’s most famous cup competition and Louis van Gaal’s side face Crystal Palace in the FA Cup final at Wembley Stadium 26 years after defeating the same opponents thanks to Lee Martin’s winner in the replay. Van Gaal’s future at Old Trafford has been the subject of much debate over the course of the 2015/16 season, and given that they missed out on a top-four finish in the Premier League, securing a trophy could go some way to paving the way for the Dutchman to see out the final year of his contract at the club. This is only Palace’s second appearance in the final of the FA Cup.
GERMAN CUP FINAL: Bayern Munich v Borussia Dortmund, beIN Sports, Saturday, 10pm
Pep Guardiola’s final match in charge of Bayern Munich before taking over at Manchester City in the summer could see the Spaniard depart with yet more silverware. Although the Bundesliga champions missed out in the Uefa Champions League – eliminated at the semi-final stage by Atletico Madrid – a league-and-German-Cup double would still represent success and send their manager off on a positive note. Standing in their way is Borussia Dortmund, who finished 10 points adrift of their bitter rivals in the final standings in the league. With Dortmund defender Mats Hummels announcing he will join Bayern in the summer, expect a hostile atmosphere.
FRENCH CUP FINAL: Marseille v Paris Saint-Germain, beIN Sports, Saturday, 11pm
Another looking to bow out from his club on a high note is a man who humbly refers to himself as “king” and “legend”. After four trophy-laden years, Zlatan Ibrahimovic plays his final game for Paris Saint-Germain in the French Cup final. The Swede has already helped PSG secure the French League Cup, as well as the Ligue 1 title, this season, and standing in his way of lifting a 12th trophy in PSG colours is Marseille, the Pairsiens’ bitter rivals. A massive 48 points separated the champions and 13th-placed Marseille in the final Ligue 1 standings and the latter have endured a season to forget. Nothing would bring them greater pleasure than spoiling PSG’s party.
COPA DEL REY FINAL: Barcelona v Sevilla, beIN Sports, Sunday, 11.30pm
Barcelona have won the Copa del Rey an astonishing 27 times and are the defending champions when they face Sevilla at Atletico Madrid’s Vicente Calderon on Sunday. Barcelona overcame their April jitters where they lost four games in five, which allowed both Madrid clubs back into the league title race, clinching it with a 3-0 win at Granada. The buccaneering way in which they finished the campaign will be enough to make Sevilla believe they face an almight task. Sevilla will enter the match on a high after their thrilling come-from-behind victory over Liverpool in Wednesday night’s Europa League final, but much will will depend on how Unai Emery’s side recover from that encounter, and how they blunt Lionel Messi, Luis Suarez and Neymar.
PRESIDENT’S CUP SEMI-FINALS: Al Ahli v Al Jazira, AD Sports, Friday, 7.45pm
Newly crowned Arabian Gulf League champions Al Ahli will look to edge closer to a domestic double when they face Al Jazira in the semi-final of the President’s Cup on Friday. The match, to take place at Khalifa bin Zayed Stadium in Al Ain, precedes the second semi-final taking place 24 hours later at Mohammed bin Zayed Stadium in Abu Dhabi, where Ahli’s bitter rivlas Al Ain, runners-up to the Dubai club in the league, take on Baniyas. Al Ain played out a 1-1 draw against Zobahan of Iran in the first leg of their last-16 Asian Champions League encounter on Wednesday but do not expect coach Zlatko Dalic to rest any of his star players as the Garden City cub seek to end the season with some silverware. Meeting Ahli in the final would add extra spice.
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
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Users can also invite other contacts to download ToTok to allow them to make contact through the app.
More on Quran memorisation:
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
The biog
Name: Abeer Al Bah
Born: 1972
Husband: Emirati lawyer Salem Bin Sahoo, since 1992
Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old
Education: BA in Elementary Education, worked for five years in a Dubai school
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
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
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
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Key 2013/14 UAE Motorsport dates
October 4: Round One of Rotax Max Challenge, Al Ain (karting)
October 1: 1 Round One of the inaugural UAE Desert Championship (rally)
November 1-3: Abu Dhabi Grand Prix (Formula One)
November 28-30: Dubai International Rally
January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)
March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)
April 4-10: Abu Dhabi Desert Challenge (Endurance)
Bombshell
Director: Jay Roach
Stars: Nicole Kidman, Charlize Theron, Margot Robbie
Four out of five stars
The five pillars of Islam
Results
6.30pm: Al Maktoum Challenge Round-2 Group 1 (PA) US$75,000 (Dirt) 1,900m
Winner: Ziyadd, Richard Mullen (jockey), Jean de Roualle (trainer).
7.05pm: Al Rashidiya Group 2 (TB) $250,000 (Turf) 1,800m
Winner: Barney Roy, William Buick, Charlie Appleby.
7.40pm: Meydan Cup Listed Handicap (TB) $175,000 (T) 2,810m
Winner: Secret Advisor, Tadhg O’Shea, Charlie Appleby.
8.15pm: Handicap (TB) $175,000 (D) 1,600m
Winner: Plata O Plomo, Carlos Lopez, Susanne Berneklint.
8.50pm: Handicap (TB) $135,000 (T) 1,600m
Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.
9.25pm: Al Shindagha Sprint Group 3 (TB) $200,000 (D) 1,200m
Winner: Gladiator King, Mickael Barzalona, Satish Seemar.
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