In recent weeks, there has been a lot of talk about the future of Cristiano Ronaldo.
As soon as he returned from a holiday in Europe, rumours about his next destination began. Would he stay at Juventus, transfer to PSG or Manchester United or even return to Real Madrid?
Everything seems possible.
At the age of 36, what can we expect from CR7? I have no doubts that he will be a great asset at any of these clubs.
Ronaldo has been through several phases in his career. He learnt over time, better than anyone, how to adapt his position on the pitch to suit his age and physical abilities.
He never needed instructions from any of his clubs. He did it himself and thought it through meticulously. Not even during holidays or days off does he give his body any respite. He runs on the treadmill, does weight training, cardio exercises, enters the hyperbaric chamber to recover faster and consumes protein-rich shakes, sleeps a lot, eats regularly and drinks a lot of water.
The Cristiano Ronaldo of today weighs less and has less muscle mass than the Cristiano Ronaldo of 2014: less volume to carry means greater physical availability and less wear on the joints.
This allowed him, for example, in the game against Germany in the Euros to reach 32km per hour when he crossed the field to score the first goal for Portugal. He completed 97 metres in 11 seconds - impressive.
It's unbelievable that he continues to break records - like equalling former Iranian striker Ali Daei’s all-time international goalscoring mark with his 109th strike for Portugal, or winning the Golden Boot at the European Championship.
It is the insatiable character of the Portuguese that pushes him to train harder and adapt. It's admirable to see Ronaldo at 36 continue to score goals and break records.
He is now a pure finisher, and opponents fear him. He has become a poacher but nevertheless a masterful one. And it will continue to be so for the next few years.
He always looks for records. He has reached 100 goals for Juventus, thus becoming the first player to score 100 or more goals for clubs in three different countries after England (Manchester United, 118) and Spain (Real Madrid, 450).
Scoring 100 goals for another club and country can be extra motivation. Ronaldo will still be a valuable asset for any top European team for the next two years.
Essentials
The flights
Emirates, Etihad and Malaysia Airlines all fly direct from the UAE to Kuala Lumpur and on to Penang from about Dh2,300 return, including taxes.
Where to stay
In Kuala Lumpur, Element is a recently opened, futuristic hotel high up in a Norman Foster-designed skyscraper. Rooms cost from Dh400 per night, including taxes. Hotel Stripes, also in KL, is a great value design hotel, with an infinity rooftop pool. Rooms cost from Dh310, including taxes.
In Penang, Ren i Tang is a boutique b&b in what was once an ancient Chinese Medicine Hall in the centre of Little India. Rooms cost from Dh220, including taxes.
23 Love Lane in Penang is a luxury boutique heritage hotel in a converted mansion, with private tropical gardens. Rooms cost from Dh400, including taxes.
In Langkawi, Temple Tree is a unique architectural villa hotel consisting of antique houses from all across Malaysia. Rooms cost from Dh350, including taxes.
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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.
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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