The prolific forward captains his country and has scooped individual honours but has never won a trophy at club level. In his late twenties, he faces a decision where to spend the remaining years of his footballing prime. He chooses Tottenham Hotspur.
It is both wishful thinking and fact for Tottenham. While Harry Kane’s future remains shrouded in uncertainty, the chance to win silverware prompting him to cast his eyes towards the exit, the other half of the Premier League’s most potent double act is staying at the club who finished seventh. Son Heung-min signed a four-year contract on Friday. See it out and he will be 33 by the time he is eligible to play for anyone else.
A loyalist underlined his status as one of the most likeable footballers around. “It’s like home, especially with the fans, the players, the staff,” he said. “There was no decision. It was easy.”
But is undeniable that Son would command a place in many better sides than the 2020-21 Tottenham. His 17 Premier League goals was bettered only by three players. Include assists and he was directly involved in 27 goals, behind only Kane and Bruno Fernandes in the division. In the last five seasons, he has scored 99 goals in all competitions, despite rarely operating as a striker.
Even in an era with a host of other prolific wingers, that renders him special. It means Son could complete a decade at Tottenham without any trophies beyond the host of individual awards a serial Asian Footballer of the Year collects. That a continent’s finest footballer will be found in the Europa Conference League – Tottenham have the dubious boast of being founder members – feels incongruous. It highlights Spurs’ decline in the two years since they were Champions League finalists. It makes Son’s enduring faithfulness all the more admirable.
It is unsurprising that Tottenham interpreted it as an endorsement of the new regime. The recently-appointed managing director, Fabio Paratici, cited “a new chapter for the club with Nuno Espirito Santo.” Spurs’ chaotic, prolonged managerial search might have convinced many another that Tottenham had lost their way; not Son. Deliberately or otherwise, he has delivered a vote of confidence in Nuno.
Despite chairman Daniel Levy’s defiance and the improbability that Manchester City would pay anything like £160 million ($220m) for Kane, there is the prospect of the top scorer leaving; if so, any replacement would automatically be a downgrade. It would have a knock-on effect for his sidekick; as hardly any strikers share Kane’s gifts for supplying defence-splitting passes, it would probably mean a successor would create a speedy winger fewer chances. Nor did that deter Son.
The South Korean may have cemented a status as Spurs’ favourite adopted son, and indeed, their adopted Son. Tottenham have a proud tradition of stylish, high-class imports, from Ossie Ardiles and Ricardo Villa via Jurgen Klinsmann and David Ginola to Rafael van der Vaart and Luka Modric and then Christian Eriksen.
Most have sizeable medal collections from their time elsewhere. Not Son, after his time with Hamburg and Bayer Leverkusen. But, with 107, he is already Spurs’ top scorer among non-British and Irish players. Carry on at his current rate and, over four more years, he should displace Martin Chivers, who struck 174 times, to become the fourth highest scorer in their history and could rank seventh for appearances.
Longevity and loyalty, coupled with a constant supply of goals and an endearing personality, could mean a long body of work gives him a fine claim to the tag of Tottenham’s greatest foreigner. It would be a title of sorts, though not the trophy that has long eluded him and Spurs.
No_One Ever Really Dies
N*E*R*D
(I Am Other/Columbia)
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Gifts exchanged
- King Charles - replica of President Eisenhower Sword
- Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
- Donald Trump - hand-bound leather book with Declaration of Independence
- Melania Trump - personalised Anya Hindmarch handbag
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
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
SPECS
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The bio
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
THE%20FLASH
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