• Mikel Oyarzabal is mobbed by teammates after scoring Spain's fifth goal in their Euro 2020 last-16 win over Croatia, at the Parken Stadium in Copenhagen, on Monday, June 28.
    Mikel Oyarzabal is mobbed by teammates after scoring Spain's fifth goal in their Euro 2020 last-16 win over Croatia, at the Parken Stadium in Copenhagen, on Monday, June 28.
  • Mikel Oyarzabal scores to make it 5-3.
    Mikel Oyarzabal scores to make it 5-3.
  • Alvaro Morata scores Spain's fourth.
    Alvaro Morata scores Spain's fourth.
  • Alvaro Morata blasts home Spain's fourth.
    Alvaro Morata blasts home Spain's fourth.
  • Alvaro Morata celebrates after scoring for Spain.
    Alvaro Morata celebrates after scoring for Spain.
  • Croatia players and fans celebrate their third goal.
    Croatia players and fans celebrate their third goal.
  • Croatia's Mario Pasalic celebrates after his goal made it 3-3 in injury time at the end of 90 minutes.
    Croatia's Mario Pasalic celebrates after his goal made it 3-3 in injury time at the end of 90 minutes.
  • Mislav Orsic scrambles home Croatia's second goal.
    Mislav Orsic scrambles home Croatia's second goal.
  • Croatia captain Luka Modric after Ferran Torres made it 3-1 to Spain.
    Croatia captain Luka Modric after Ferran Torres made it 3-1 to Spain.
  • Cesar Azpilicueta heads home for Spain.
    Cesar Azpilicueta heads home for Spain.
  • Spain's Cesar Azpilicueta celebrates after scoring his side's second goal.
    Spain's Cesar Azpilicueta celebrates after scoring his side's second goal.
  • Ferran Torres makes it 3-1 to Spain.
    Ferran Torres makes it 3-1 to Spain.
  • Ferran Torres celebrates scoring for Spain.
    Ferran Torres celebrates scoring for Spain.
  • Spain midfielder Pablo Sarabia, centre, celebrates with teammates after scoring their opening goal.
    Spain midfielder Pablo Sarabia, centre, celebrates with teammates after scoring their opening goal.
  • Pablo Sarabia's shot flies past past Croatia goalkeeper Dominik Livakovic to make it 1-1.
    Pablo Sarabia's shot flies past past Croatia goalkeeper Dominik Livakovic to make it 1-1.
  • Spain manager Luis Enrique.
    Spain manager Luis Enrique.
  • Croatia goalkeeper Dominik Livakovic after Pablo Sarabia's shot hits the back of the net.
    Croatia goalkeeper Dominik Livakovic after Pablo Sarabia's shot hits the back of the net.
  • Spain goalkeeper Unai Simon goes to pick the ball out of the net after his horrendous error for Croatia's goal.
    Spain goalkeeper Unai Simon goes to pick the ball out of the net after his horrendous error for Croatia's goal.
  • Spain defender Cesar Azpilicueta gives goalkeeper Unai Simon some support after his blunder.
    Spain defender Cesar Azpilicueta gives goalkeeper Unai Simon some support after his blunder.
  • Unai Simon after his blunder.
    Unai Simon after his blunder.

Euro 2020: Spain use extra time to find top gears for Switzerland clash


Ian Hawkey
  • English
  • Arabic

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.

Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

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Scoreline

Man Utd 2 Pogba 27', Martial 49'

Everton 1 Sigurdsson 77'

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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 biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

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MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

Updated: July 02, 2021, 5:33 AM