So used is the Europa League to residing on Spanish soil that the trophy itself may start worrying about homesickness as it scrutinises the situation ahead of the last-16 stage.
Only once in the last five years – twice in the last seven – has it not been carried home in May by a Primera Liga club. But there is work to be done if that pattern is to be maintained.
Sevilla, holders the past three years, are otherwise engaged in the Uefa Champions League.
Celta Vigo go to Ukraine tonight a goal down to Shakhtar Donetsk after the first leg of their last-32 tie while Villarreal’s condition is grave, taking a 4-0 deficit to Roma.
Hope seems to reside with Athletic Bilbao, silver medallists of the 2012 Europa League, if they can only deal with an expatriate Spanish armada in Cyprus tonight.
Athletic take a narrow lead, 3-2, to the island leg of their collision with Apoel Nicosia, and do so nervously.
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Uefa Champions League
■ Sevilla v Leicester: English champions' biggest test yet
■ Porto v Juventus: Classic goalkeeper clash
■ Diego Forlan: Do not count out Barcelona yet
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The Cypriot league leaders’s sole defeat in the last three months was in Bilbao and a raucous crowd are being urged to back another of the upset victories that made the club Europe’s most popular plucky underdogs five years ago.
Then, they beat Lyon on penalties to reach the last eight, where they notched a couple of goals at the Bernabeu before exiting at the hands of Real Madrid.
That was a historic high point for club football in Cyprus.
Back then Apoel’s common language was Portuguese, with their large Brazilian and Portuguese contingent.
These days, they lean towards Spain when they recruit from abroad. The experienced striker David Barral – once of the UAE’s Al Dhafra – joined a trio of compatriots, Urko Pardo, Roberto Lago and Inaki Astiz at Apoel in the winter transfer window, and became one of the 33 Spanish footballers now employed across the clubs of Cyprus’ top division.
Apoel’s manager is a former Spain international. Thomas Christiansen is the son of Danish father and Spanish mother and cut his teeth in coaching briefly at Al Jazira as Luis Milla’s assistant.
His formative years as a player were with Barcelona, where he showed such promise as a striker that he was capped by Spain before he had made his league debut with Barca.
Injuries inhibited his career after that, though he did go on to thrive in Germany, with Bochum, finishing as the Bundesliga’s top scorer in 2002/03.
Apoel, the 25-time domestic champions, appointed Christiansen as manager last June after he guided AEK Larnaca to successive runners-up spots in the Cypriot League. He acknowledges the league in Cyprus has its limitations but reckons, were Apoel in the Spanish Primera Liga, they would compete for a place in the top flight, or be high up in the second tier.
Their European form suggests something better.
They topped their Europa League group, thanks to two wins over Olympiakos, resonant results given the David-versus-Goliath relationship of Cypriot and Greek football.
“We played very well against Olympiakos, and won 2-0 at home. That gives us hope for the game against Athletic,” Christiansen said.
Hope grew with the last goal of a see-saw game in Spain’s Basque Country a week ago. Apoel led 1-0, but were trailing 3-1, when, with 89 minutes gone, Giannis Gianniotas registered a weighty second away goal.
“It’s a good result for us. OK, Athletic only need to draw the second leg to go through but they were always favourites.”
He hope his Impact Iberians – Barral is often used from the bench – can build on the momentum Apoel felt they gathered with the last goal in Bilbao.
He also believes that a full GSP stadium in Nicosia can intimidate any guests.
“With the help of our supporters, we have a real chance,” Christiansen said.
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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
Race card
1.45pm: Maiden Dh75,000 1,200m.
2.15pm: Maiden Dh75,000 1,200m.
2.45pm: Handicap Dh95,000 1,200m.
3.15pm: Handicap Dh120,000 1,400m.
3.45pm: Handicap Dh80,000 1,400m.
4.15pm: Handicap Dh90,000 1,800m.
4.45pm: Handicap Dh80,000 1,950m.
The National selections:
1.45pm: Galaxy Road – So Hi Speed
2.15pm: Majestic Thunder – Daltrey
2.45pm: Call To War – Taamol
3.15pm: Eqtiraan - Bochart
3.45pm: Kidd Malibu – Initial
4.15pm: Arroway – Arch Gold
4.35pm: Compliance - Muqaatil
MATCH INFO
Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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The years Ramadan fell in May
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I/O: USB-C, smart connector (for folio/keyboard)
Battery: Up to 10 hours on Wi-Fi; up to 9 hours on cellular
Finish: Space grey, starlight, pink, purple, blue
Price: Wi-Fi – Dh2,499 (64GB) / Dh3,099 (256GB); cellular – Dh3,099 (64GB) / Dh3,699 (256GB)
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
'Nope'
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Manchester United's summer dealings
In
Victor Lindelof (Benfica) £30.7 million
Romelu Lukaku (Everton) £75 million
Nemanja Matic (Chelsea) £40 million
Out
Zlatan Ibrahimovic Released
Wayne Rooney (Everton) Free transfer
Adnan Januzaj (Real Sociedad) £9.8 million
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
How to increase your savings
- Have a plan for your savings.
- Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
- Decide on a financial goal that is important to you and put your savings to work for you.
- It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings.
- Carol Glynn, founder of Conscious Finance Coaching
