West Ham United's Alex Song, right, had a goal disallowed for offside on Sunday in his side's loss to Arsenal in the Premier League. Julian Finney / Getty Images / December 28, 2014
West Ham United's Alex Song, right, had a goal disallowed for offside on Sunday in his side's loss to Arsenal in the Premier League. Julian Finney / Getty Images / December 28, 2014
West Ham United's Alex Song, right, had a goal disallowed for offside on Sunday in his side's loss to Arsenal in the Premier League. Julian Finney / Getty Images / December 28, 2014
West Ham United's Alex Song, right, had a goal disallowed for offside on Sunday in his side's loss to Arsenal in the Premier League. Julian Finney / Getty Images / December 28, 2014

Alex Song makes strange turnabout; Hugo Lloris turns United away: EPL talking points


Paul Radley
  • English
  • Arabic

Song changes his tune

The cult of the non-celebration-against-your-former-club is getting weird now.

Fair enough, Frank Lampard played a million or so games for Chelsea, the club which defines him. So when he knocked in a vital strike against them for Manchester City, who have his services briefly, his low-key response was fair. Romelu Lukaku doing similar after scoring for Everton against West Brom, where he played one season, was more dubious.

Then what of Alex Song? He rifled in a peach for West Ham against Arsenal, the club which made him famous, then showily refused to celebrate. The ethics of which were then thrown out of kilter when he protested because it had been ruled out for offside.

Unbeatable Lloris

Ashley Young playing at left-back. Wayne Rooney centre midfield. A front-three of Radamel Falcao, Juan Mata and Robin van Persie. Vlad Chiriches even playing at all.

The team sheets suggested a goal-spree for Manchester United was in the offing against Tottenham Hotspur. Yet somehow they drew a blank.

The reason is pretty clear. As much as it was two days earlier when Spurs had claimed a third successive win, despite being outplayed by the division’s bottom club, Leicester City.

Some might have argued before the game that Hugo Lloris was not even the best goalkeeper playing at White Hart Lane on Sunday.

The evidence of the ensuing 90 minutes suggests there are few better anywhere in the sport, on current form.

Lambert lambasts calender

Paul Lambert was speaking from experience when he added his voice to the chorus demanding less of a festive fixture pile up.

Louis van Gaal had said it was inhuman playing two games in less than 48 hours. Meanwhile, Gus Poyet, Sunderland’s Uruguayan manager, offered to write a new calendar for the Premier League.

All worldly wise people. Lambert, having won the Uefa Champions League with Germany’s Borussia Dortmund as a player, is equally qualified.

The Aston Villa manager’s argument was a little skewed, though. “You’re trying to sell a product and two games in three days is nonsense,” he said. “There is no quality with that.”

In fairness, if the Premier League is trying to sell its product, Lambert’s side might not get the advert gig, anyway.

Burnley’s battlers

For all the talk of the tough schedule, Van Gaal named the same United starting 11 for the two games in three days.

And he has the benefit of a deep squad to pick from.

Burnley did the same and took a point at Manchester City, despite manager Sean Dyche not making a substitution.

“I find it incredible people are making that point,” Dyche said. “When I was playing, we would put out the same team if we were playing well.”

Flat-track bully Lamela

Erik Lamela is the scorer of great goals rather than a great scorer of goals.

That much is obvious, given his two main contributions to Tottenham Hotspur’s season so far.

The “rabona” he scored against Asteras Tripolis in the Europa League in October was so spectacular, his teammate Jan Vertonghen declared the competition for the world goal of the year over.

Then on Saturday he curved in the winner against Burnley at White Hart Lane with the sort of precision that would have made a Swiss watchmaker feel clumsy.

Tellingly, both were on a relatively flat track, against humble opposition.

If the Europa League were any more low key it would be inaudible, and Burnley are struggling in the lower reaches of the Premier League.

If Lamela is really going to start repaying the hefty investment Spurs have made in him, he needs to be performing such feats against the top sides, too.

Rodgers’ wild aim

Liverpool’s forward line have an errant radar at present, and their under-pressure manager is similarly scattergun.

After Liverpool somehow contrived to draw with Arsenal – and that only thanks to a 97th minute equaliser – Brendan Rodgers went on the offensive in his television interview.

In the space of one sentence in reply he heaped blame on his defenders, the referee and a cheating Arsenal forward.

“I think [Alexis] Sanchez dived when he realised he was not getting the ball,” Rodgers said of the free-kick leading up to Arsenal’s opener at the end of the first half.

He may have had a point. Sanchez was clipped, but slow-motion replays suggested he still had enough poise to plan his mini-somersault to make sure the referee noticed.

Eclectic England

English football recently rolled out its new vision for the future of the game, at its high-spec, state-of-the-art, money-is-no-object national training facility.

Quite what the “DNA” project is going to produce years down the line is anybody’s guess. A Masia imitation? The German model? Some replica boys from Brazil?

Back in the present, the three most threatening English forwards are Charlie Austin, Saido Berahino and Andy Carroll. None of whom is exactly an advertisement for any sort of system.

The first is a former bricklayer, the second a war refugee. And the third is an old-school centre-forward whose method looks as retro as the kit he plays in at West Ham United.

England supporters would probably enjoy seeing any of those three leading the line for the national team, though. Vive la difference.

pradley@thenational.ae

Follow us on Twitter @SprtNationalUAE

The Orwell Prize for Political Writing

Twelve books were longlisted for The Orwell Prize for Political Writing. The non-fiction works cover various themes from education, gender bias, and the environment to surveillance and political power. Some of the books that made it to the non-fiction longlist include: 

  • Appeasing Hitler: Chamberlain, Churchill and the Road to War by Tim Bouverie
  • Some Kids I Taught and What They Taught Me by Kate Clanchy
  • Invisible Women: Exposing Data Bias in a World Designed for Men by Caroline Criado Perez
  • Follow Me, Akhi: The Online World of British Muslims by Hussein Kesvani
  • Guest House for Young Widows: Among the Women of ISIS by Azadeh Moaveni
Selected fixtures

All times UAE

Wednesday
Poland v Portugal 10.45pm
Russia v Sweden 10.45pm

Friday
Belgium v Switzerland 10.45pm
Croatia v England 10.45pm

Saturday
Netherlands v Germany 10.45pm
Rep of Ireland v Denmark 10.45pm

Sunday
Poland v Italy 10.45pm

Monday
Spain v England 10.45pm

Tuesday
France v Germany 10.45pm
Rep of Ireland v Wales 10.45pm

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

India Test squad

Virat Kohli (c), Mayank Agarwal, Rohit Sharma, Cheteshwar Pujara, Ajinkya Rahane, Hanuma Vihari, Rishabh Pant (wk), Wriddhiman Saha (wk), Ravichandran Ashwin, Ravindra Jadeja, Kuldeep Yadav, Mohammed Shami, Umesh Yadav, Ishant Sharma, Shubman Gill

In 2018, the ICRC received 27,756 trace requests in the Middle East alone. The global total was 45,507.

 

There are 139,018 global trace requests that have not been resolved yet, 55,672 of these are in the Middle East region.

 

More than 540,000 individuals approached the ICRC in the Middle East asking to be reunited with missing loved ones in 2018.

 

The total figure for the entire world was 654,000 in 2018.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Revibe%20%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Hamza%20Iraqui%20and%20Abdessamad%20Ben%20Zakour%20%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Refurbished%20electronics%20%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2410m%20%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFlat6Labs%2C%20Resonance%20and%20various%20others%0D%3C%2Fp%3E%0A
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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%20Specs%20
%3Cp%3E%3Cstrong%3ELamborghini%20LM002%3C%2Fstrong%3E%3Cbr%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%205.2-litre%20V12%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20450hp%20at%206%2C800rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E500Nm%20at%204%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EFive-speed%20manual%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%209%20seconds%20(approx)%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20210kph%20(approx)%3Cbr%3E%3Cstrong%3EYears%20built%3A%3C%2Fstrong%3E%201986-93%3Cbr%3E%3Cstrong%3ETotal%20vehicles%20built%3A%3C%2Fstrong%3E%20328%3Cbr%3E%3Cstrong%3EValue%20today%3A%3C%2Fstrong%3E%20%24300%2C000%2B%3Cbr%3E%3C%2Fp%3E%0A
Fanney Khan

Producer: T-Series, Anil Kapoor Productions, ROMP, Prerna Arora

Director: Atul Manjrekar

Cast: Anil Kapoor, Aishwarya Rai, Rajkummar Rao, Pihu Sand

Rating: 2/5 

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

GROUPS

Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)

Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)