Diego Forlan writes a weekly column for The National, appearing each Friday. The former Manchester United, Inter Milan and Atletico Madrid striker has been the top scorer in Europe twice and won the Golden Boot at the 2010 World Cup. Forlan’s column is written with the assistance of European football correspondent Andy Mitten.
Watch those Barcelona players as they take to the pitch at the Bernabeu in el clasico on Saturday. It is such a great feeling walking out in that stadium knowing that 80,000 fans are against you.
Along with Old Trafford, I think the Bernabeu is my favourite, with the steep stands going up and up. I played and scored there; it is a beautiful feeling to hear that silence when you score against Real Madrid.
Players love playing there and some of the greatest in the world will be there tomorrow. There is more pressure on Madrid: they lost the last clasico, their last league game and are three points behind first-place Barcelona in La Liga. They need to win and they may need to alter their game plan if things are not going as they hope.
Though we are only a quarter of the way through the season, falling six points behind their rivals would be a big problem for Madrid. The doubts surrounding their manager Rafa Benitez, which are unfair, would also increase.
Poll: What will be the result of El Clasico between Real Madrid and Barcelona?
El clasico is the biggest derby in the world and a huge event in South America. Barca and Madrid have been really tight defensively this season, yet el clasico is a game where there are always goals, where two of the world’s best teams struggle to play their normal games. Barca usually struggle to dominate possession because Madrid have got good ball winners. Both teams have to be more cautious for fear of being caught out, but because Real Madrid’s approach is already more cautious they will have to change less.
Even without the injured Lionel Messi, Barca have impressed over the past two months. They had one or two games where they struggled without him, but then they found their rhythm and best form of the season. Luis Suarez and Neymar are on form, showing that they can win even when the world’s best player is injured. Barca have not yet faced the top teams, but it is good for Barca, and for Suarez and Neymar, that they are not seen to rely on one man.
Those two cannot change games as readily as Messi, but they are both incredible players who complement each other and can produce magic of their own. The way they combined in their last game, against my former club Villarreal, was special. You can see they are getting better together.
If Barca can beat Madrid without Messi, who started training again after his injury, and may play tomorrow, then Barca will seem more ominous to their opponents.
Of course, everyone wants to see Messi, but it is just as intriguing to watch Barca without him. Can they carry on as they have been doing? Will they change their style and tactics?
The focus of attention is naturally on Barca’s attack, which penetrates defences than any other team in the world. The three of them – Messi, Suarez and Neymar – can play wide, deep or high up. They are almost impossible to defend against because they can switch positions in an instant and they all have the individual skills to beat opponents, to score and to assist. They are all different, yet they combine and fit together like the pieces of a jigsaw.
Read more Diego Forlan columns:
Forget Inter v Milan and Atletico v Real Madrid, for me, Penarol v Nacional is ultimate derby
Has Jose Mourinho lost the Chelsea dressing room? What really happens behind the scenes
One reason the front three are so good is because they have confidence that the men behind them will create chances. That comes from playing the same style season after season, one which the different coaches respect. Barca’s brilliance runs throughout their team, from Dani Alves to Andres Iniesta to Sergio Busquets, the holding midfielder is probably the best in his position in the world, so consistent year after year.
Not every team creates chances; Barcelona create lots. It is a wonderful feeling, especially as a striker, when you play in a side full of confidence, when you know that chances will come your way.
Yet Barca will not be favourites in Madrid. Benitez receives criticism for being defensive, but I do not think they are. Madrid are excellent. They have scored more goals than any other team in Spain, and Benitez is doing a very good job.
I do not like how the term “being defensive” implies that a side must play deep and close to their own goal. You can defend from attack, which is what Madrid do. They are organised and they have great players. People now praise Barcelona more because they won the treble last season, but it is less than a year ago that Madrid were winning every week, top of the league and crowned world champions. The mood changes with a single result, none more so than in el clasico.
Uruguay look good in 2018 World Cup qualifier
It was great to see Uruguay beat the South American champions Chile this week in a 2018 World Cup qualifier
Uruguay are second in the standings behind Ecuador, who have won every game. Uruguay won in Bolivia for the first time, which is very hard at altitude; they have beaten Colombia and now Chile. Chile beat Uruguay in the Copa America; the players were keen for revenge. It was a very heated match.
Uruguay defended well, the goalkeeper Fernando Muslera is in the form of his life; they are strong on set pieces and a noisy full house at the Centenario helped. It is an incredibly tough group, as Argentina will tell anyone.
The next game is in Brazil in March, which will be tougher because Diego Godin is suspended. Despite being a defender, he has scored in three of the last four qualifiers. So he will be watching, like me, but as I’ve found since I retired from international football Uruguay are a team well worth watching.
sports@thenational.ae
Follow us on Twitter @NatSportUAE
Company profile: buybackbazaar.com
Name: buybackbazaar.com
Started: January 2018
Founder(s): Pishu Ganglani and Ricky Husaini
Based: Dubai
Sector: FinTech, micro finance
Initial investment: $1 million
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Profile of Bitex UAE
Date of launch: November 2018
Founder: Monark Modi
Based: Business Bay, Dubai
Sector: Financial services
Size: Eight employees
Investors: Self-funded to date with $1m of personal savings
Brave CF 27 fight card
Welterweight:
Abdoul Abdouraguimov (champion, FRA) v Jarrah Al Selawe (JOR)
Lightweight:
Anas Siraj Mounir (TUN) v Alex Martinez (CAN)
Welterweight:
Mzwandile Hlongwa (RSA) v Khamzat Chimaev (SWE)
Middleweight:
Tarek Suleiman (SYR) v Rustam Chsiev (RUS)
Mohammad Fakhreddine (LEB) v Christofer Silva (BRA)
Super lightweight:
Alex Nacfur (BRA) v Dwight Brooks (USA)
Bantamweight:
Jalal Al Daaja (JOR) v Tariq Ismail (CAN)
Chris Corton (PHI) v Zia Mashwani (PAK)
Featherweight:
Sulaiman (KUW) v Abdullatip (RUS)
Super lightweight:
Flavio Serafin (BRA) v Mohammad Al Katib (JOR)
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
Quick facts on cancer
- Cancer is the second-leading cause of death worldwide, after cardiovascular diseases
- About one in five men and one in six women will develop cancer in their lifetime
- By 2040, global cancer cases are on track to reach 30 million
- 70 per cent of cancer deaths occur in low and middle-income countries
- This rate is expected to increase to 75 per cent by 2030
- At least one third of common cancers are preventable
- Genetic mutations play a role in 5 per cent to 10 per cent of cancers
- Up to 3.7 million lives could be saved annually by implementing the right health
strategies
- The total annual economic cost of cancer is $1.16 trillion
First Person
Richard Flanagan
Chatto & Windus
The Library: A Catalogue of Wonders
Stuart Kells, Counterpoint Press
Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
The years Ramadan fell in May
Honeymoonish
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Elie%20El%20Samaan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENour%20Al%20Ghandour%2C%20Mahmoud%20Boushahri%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Sholto Byrnes on Myanmar politics
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