• Cristiano Ronaldo celebrates after scoring in Juventus' draw against Udinese on August 22, only for the goal to be ruled out. Getty
    Cristiano Ronaldo celebrates after scoring in Juventus' draw against Udinese on August 22, only for the goal to be ruled out. Getty
  • Cristiano Ronaldo on the Juve bench. Reuters
    Cristiano Ronaldo on the Juve bench. Reuters
  • Juventus' Cristiano Ronaldo scores a goal that was later disallowed. AP
    Juventus' Cristiano Ronaldo scores a goal that was later disallowed. AP
  • Cristiano Ronaldo during the VAR review after scoring his header. Reuters
    Cristiano Ronaldo during the VAR review after scoring his header. Reuters
  • Juventus' Cristiano Ronaldo after the game. Reuters
    Juventus' Cristiano Ronaldo after the game. Reuters
  • Cristiano Ronaldo warms up for the match. Reuters
    Cristiano Ronaldo warms up for the match. Reuters
  • Ronaldo gets ready to come on as a substitute. Reuters
    Ronaldo gets ready to come on as a substitute. Reuters
  • Paulo Dybala of Juventus celebrates after scoring the opening goal. Getty
    Paulo Dybala of Juventus celebrates after scoring the opening goal. Getty
  • Juventus's Juan Cuadrado celebrates with teammates Paulo Dybala and Rodrigo Bentancur after scoring. EPA
    Juventus's Juan Cuadrado celebrates with teammates Paulo Dybala and Rodrigo Bentancur after scoring. EPA
  • Juventus' Juan Cuadrado celebrates after scoring his side second goal. AP
    Juventus' Juan Cuadrado celebrates after scoring his side second goal. AP
  • Udinese's Roberto Pereyra celebrates with teammates after scoring. EPA
    Udinese's Roberto Pereyra celebrates with teammates after scoring. EPA
  • Udinese's Gerard Deulofeu celebrates levelling the scores at 2-2. AP
    Udinese's Gerard Deulofeu celebrates levelling the scores at 2-2. AP
  • Juve manager Massimiliano Allegri. Getty
    Juve manager Massimiliano Allegri. Getty

Cristiano Ronaldo denied Juventus winner after being left on bench - in pictures


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Cristiano Ronaldo was left out of the Juventus side and then denied a last-gasp winner after coming on as a substitute after they had thrown away a two-goal lead at Udinese.

The Portuguese star's stoppage time header was ruled out for offside in a dramatic 2-2 draw in his team's opening Serie A match of the season.

But it was Ronaldo on the bench at the Dacia Arena in Udine amid rumours he is looking for a way out of the Italian giants that sparked most interest.

Sky Sport Italia claimed that Ronaldo asked not to be picked in the starting line-up as he still hopes to leave the 36-time Italian champions before the end of the month, when the transfer window closes.

But club director Pavel Nedved insisted Ronaldo will stay and his omission was a "shared decision" between Ronaldo and coach Massimiliano Allegri.

"You shouldn't try to create sensationalised stories where there aren't any," Nedved told broadcaster DAZN.

"He isn't at peak fitness, and the coach tried to pick the best possible line-up for now. The decisions were made in order to be as competitive as possible today.

"He is absolutely staying at Juventus."

After the match Allegri played down the controversy, saying that he was always planning to bring Ronaldo on.

"Cristiano is okay," he said. "It's the start of the season and seeing the condition everyone is in and thinking about the game, especially at the beginning I put him on the bench knowing that there would be a need for him to come on.

"He made himself available, like everyone. He played well, even scored a goal but unfortunately it didn't stand."

Juve looked to be cruising to victory when Paulo Dybala and Juan Cuadrado put them two ahead midway through the first half.

But two second-half blunders from goalkeeper Wojciech Szczesny allowed Udinese to take a point through Roberto Peryra's penalty and a Gerard Deulofeu strike.

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

How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

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GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The%20specs
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THE BIO

Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old

Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai

Favourite Book: The Alchemist

Favourite quote: Failing to prepare is preparing to fail

Favourite place to Travel to: Vienna

Favourite cuisine: Italian food

Favourite Movie : Scent of a Woman

 

 

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What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
Updated: August 23, 2021, 6:25 AM