Because of the amazing scoring output of Barcelona's Lionel Messi, creators were built around him while Bayern Munich proved that a team loaded with goal scorers could be more successful. Manu Fernandez / AP Photo
Because of the amazing scoring output of Barcelona's Lionel Messi, creators were built around him while Bayern Munich proved that a team loaded with goal scorers could be more successful. Manu Fernandez / AP Photo
Because of the amazing scoring output of Barcelona's Lionel Messi, creators were built around him while Bayern Munich proved that a team loaded with goal scorers could be more successful. Manu Fernandez / AP Photo
Because of the amazing scoring output of Barcelona's Lionel Messi, creators were built around him while Bayern Munich proved that a team loaded with goal scorers could be more successful. Manu Fernand

Analysis: Bayern Munich exploiting Barcelona's shortcomings in Uefa Champions League


Richard Jolly
  • English
  • Arabic

Revolutionaries ignore the conventional. They don't change their environment by following every rule or slavishly copying their rivals. They do so by ripping up the rule book, by formulating a blueprint that is defiantly different.

Over the past five years, Barcelona have prospered in part because they have taken an idea and pursued it to its logical extreme. The concept that possession is all-important has meant an acute emphasis on the midfield in their team. Virtually everyone is a midfielder, in terms of skill-set if not actual positioning, and passing has been prized above all other attributes when looking for players.

Some successful teams are proof that opposites attract. Barcelona have proved a meeting of minds, sharing an upbringing in Catalonia, a devotion to possession and even, in many cases, a physique, with short, slight figures being dwarfed by opponents who have nonetheless been taunted by the tiny talents.

And yet there can be a tipping point, a moment when non-conformism backfires. For Barcelona, the side who denied others the ball, let alone a chance, it may have come last week. Bayern Munich's 4-0 demolition of the 2009 and 2011 European champions was many things – a game that may have shifted a power shift in Europe, a victory for the Bundesliga, a sign theirs may prove one of the greatest seasons any team has had – but it was a triumph of the orthodox.

Like Barcelona, Bayern possess technically brilliant footballers. They know how to pass and press. But there is a clear division of responsibilities in the Bavarian team. Centre-forwards are centre-forwards, centre-backs are centre-backs and neither are converted midfielders.

As the former Manchester United captain Gary Neville said: "With their incredible possession and their incredible pressing, Barcelona have got away without [playing specialist] centre-backs. They have got such great attacking strength that they have almost played with two wingers at full-back, one centre back who is a ball-playing centre-back in Gerard Pique and a midfielder in there."

Indeed full-backs Jordi Alba and Daniel Alves double up as wingers. With the concentration of central midfielders, they are charged with supplying Barcelona's width.

Before his 2010 move from Liverpool, Javier Mascherano was seen as a midfielder. He plays at the back for Barca. The Argentine is injured; so, too, Carles Puyol, perhaps the only man who would qualify as a pure defender. Rather than buy another last summer, Barcelona chose to purchase Arsenal's Alex Song.

Unlike Mascherano, his conversion to defence has proved difficult. The callow Marc Bartra was preferred in Munich last week, but Barca's failing was not individual.

By overlooking the basics of set-piece defending and by sending in another under-sized team, their lack of aerial ability was exploited by Bayern. The sense was that Pique was expected to deal with all of Munich's capable headers – Thomas Muller, Mario Gomez, Javi Martinez and Dante – on his own.

If Barcelona's preference for the diminutive is epitomised, at the other end of the pitch, by Lionel Messi, the sense is that they have exacerbated their dependence on the Argentine.

Since Pep Guardiola decided the experiment with Zlatan Ibrahimovic has failed, the closest they have had to an out-and-out striker is David Villa, whose starts tend to come on the left wing. In short, there is no new Samuel Eto'o or Thierry Henry, two specialist scorers who were on the 2009 team.

Because of Messi's astonishing output, Barcelona have preferred to sign creators over finishers. Yet compare their squad with those of Europe's other elite clubs, and in most cases, they have fewer players capable of getting 10, 20 or 30 goals a season.

In contrast, Bayern signed the prolific Mario Mandzukic last summer, even though Gomez had just completed a 41-goal season. Conventional wisdom is that you can never have too many goalscorers. But then Barcelona have long delighted in flouting convention.

'Messi makes the difference,' says Barcelona assistant manager

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The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
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%3Cp%3EGoogle%20wasn't%20new%20to%20busting%20out%20April%20Fool's%20jokes%3A%20before%20the%20Gmail%20%22prank%22%2C%20it%20tricked%20users%20with%20%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fmentalplex%2F%22%20target%3D%22_blank%22%3Emind-reading%20MentalPlex%20responses%3C%2Fa%3E%20and%20said%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fpigeonrank%2F%22%20target%3D%22_blank%22%3E%20well-fed%20pigeons%20were%20running%20its%20search%20engine%20operations%3C%2Fa%3E%20.%3C%2Fp%3E%0A%3Cp%3EIn%20subsequent%20years%2C%20they%20announced%20home%20internet%20services%20through%20your%20toilet%20with%20its%20%22%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Ftisp%2Finstall.html%22%20target%3D%22_blank%22%3Epatented%20GFlush%20system%3C%2Fa%3E%22%2C%20made%20us%20believe%20the%20Moon's%20surface%20was%20made%20of%20cheese%20and%20unveiled%20a%20dating%20service%20in%20which%20they%20called%20founders%20Sergey%20Brin%20and%20Larry%20Page%20%22%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fromance%2Fpress.html%22%20target%3D%22_blank%22%3EStanford%20PhD%20wannabes%3C%2Fa%3E%20%22.%3C%2Fp%3E%0A%3Cp%3EBut%20Gmail%20was%20all%20too%20real%2C%20purportedly%20inspired%20by%20one%20%E2%80%93%20a%20single%20%E2%80%93%20Google%20user%20complaining%20about%20the%20%22poor%20quality%20of%20existing%20email%20services%22%20and%20born%20%22%3Ca%20href%3D%22https%3A%2F%2Fgooglepress.blogspot.com%2F2004%2F04%2Fgoogle-gets-message-launches-gmail.html%22%20target%3D%22_blank%22%3Emillions%20of%20M%26amp%3BMs%20later%3C%2Fa%3E%22.%3C%2Fp%3E%0A
How the UAE gratuity payment is calculated now

Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.

The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.

1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):

a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33

b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.

2. For those who have worked more than five years

c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.

Note: The maximum figure cannot exceed two years total salary figure.

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What is type-1 diabetes

Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.

It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.

Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.

Being overweight or obese increases the chances of developing the more common type 2 diabetes.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

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

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5