The usual wish from coaches entering the knockout phase of a tournament is for, please, no extra-time. Their players are tired enough, without half an hour’s further effort or mounting anxiety.
But for Spain, it seems, extra time is just what they needed. That’s extra time in the sense of more time to find their higher gears, to get into a stride.
Spain embarked on Euro 2020 still playing catch-up. They effectively lost a great chunk of preparation time ahead of the tournament because of a positive Covid test for their captain, Sergio Busquets. He had to self-isolate, ruling him out of the first two matches, and, because of the risk of contagion, the rest of the squad were restricted in how intensely they could practice together.
It showed. Spain still needed more time to achieve fluency, to establish passing relationships across a young squad when they took the field against Sweden to open their campaign. Through the 90 minutes they dominated possession without finding the quick, surprising final pass. They drew 0-0.
They still needed time to finesse their pass-and-move by the end of their draw with Poland, 1-1 after a catalogue of missed chances.
Once the cork was out of the bottle, head coach Luis Enrique promised, the goals would flow. Into their third fixture, his players thoroughly answered his promise. They have scored 10 times - although two of those were Slovakian own goals in that 5-0 win - in their last two matches, their last-16 tie with Croatia as frenetic and end-to-end as any in a wild first round of knockouts across Euro 2020.
They reached Friday's showdown with Switzerland via extra-time, scoring their fourth and fifth in a 5-3 victory over Croatia in the added half-hour, having let a 3-1 lead evaporate late in normal time.
Extra time, then, has been their ally, Spain’s saviour after a slow start. And those who remember clearly the golden age of the national team, when they strung together successive European Championship titles in 2008 and 2012 and a World Cup triumph in between, can glimpse a promising omen.
Extra-time was the space where that Spain vintage turned from podium-candidates to potential champions. They shrugged off a long-term inferiority complex against Italy after extra time, and penalties, on the way to winning Euro 2008. They beat the Netherlands with an extra-time Andres Iniesta volley in the World Cup final in South Africa.
It didn’t shock us so much. We have played Switzerland and know they are very tough and make things very hard for you.
Ferran Torres
There is more than coincidence in Spain exerting themselves the longer a match goes on. Keeping the ball is their forte. Their ratio of possession to goals can be exasperatingly low - as it was over 120 minutes of their last-16 tie against Russia at the last World Cup: Spain had well over 70 per cent of the ball, and lost on spot-kicks - against opponents who defend deep and diligently. However, the skilful circulation of passes preserves energies far better than forever chasing it. In a battle that comes down to stamina, keeping the ball is key.
This Spain squad has youth on its side, too, and some protection against the fatigue that almost all players have brought to the European championship from club seasons of unprecedented rigour, because of the compacted calendar.
Take the strikers Ferran Torres, 21, and Pablo Sarabia, 29. They have both refreshed Spain’s campaign, scoring or setting up seven goals between them in the last two matches. Both play at clubs, Manchester City and Paris Saint-Germain, where last season brought long runs in many competitions but where there are deep resources in the attacking positions.
That meant rest for players outside the established first XI. Torres played less than half as many minutes for City as Ruben Dias did. Sarabia was on the pitch for PSG less than half as long last season as Kylian Mbappe was.
Given their form, it will be hard for Enrique to leave either Sarabia or Torres out against Switzerland, whose confidence is soaring after the expert way they contained France for much of their last-16 tie and came back from two goals down to drag the contest into extra-time and to a penalty shoot-out.
“That match showed that in this European Championship anybody can cause problems and beat anybody else,” said Torres of the Swiss eliminating the world champions. “But it didn’t shock us so much. We have played Switzerland and know they are very tough and make things very hard for you.”
Torres’s reference points were the meetings in the Uefa Nations League last October and November, when Spain beat Switzerland by a narrow 1-0 in Madrid, and, in Basel, required an 89th-minute equaliser to draw 1-1. Stamina saved Spain that day. They believe they have a deep well of it, although they will still intend to take more care about avoiding extra-time if, as in the last round, they take the lead within the 90 minutes.
KILLING OF QASSEM SULEIMANI
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Vaccine Progress in the Middle East
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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 specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
The Kingfisher Secret
Anonymous, Penguin Books
Leading all-time NBA scorers
Kareem Abdul-Jabbar 38,387
Karl Malone 36,928
Kobe Bryant 33,643
Michael Jordan 32,292
LeBron James 31,425
Wilt Chamberlain 31,419
RESULTS
Argentina 4 Haiti 0
Peru 2 Scotland 0
Panama 0 Northern Ireland 0
Killing of Qassem Suleimani
