Real Madrid have made a £137 million ($188m) bid for Paris St Germain's France forward Kylian Mbappe, according to reports.
Mbappe is out of contract at the Parc des Princes next summer and has so far refused to sign a new deal, despite PSG's attempts to get the France international to commit to the club.
France's L'Equipe maintain PSG's position remained unchanged, with the Ligue 1 club determined to keep Mbappe until at least the end of his contract in June next year even if he could then leave for nothing.
Spain's Marca said the move was a first step by Real, who have long had their sights on the 22-year-old World Cup-winner who scored 42 goals in all competitions for PSG last season and has reportedly told PSG that his dream is to move to Madrid.
The As.com website quoted Real sources as saying, however, that the fact money was not an issue for PSG was an obstacle for Real.
Any sale of Mbappe would allow PSG to recoup some of the costs of Lionel Messi's salary package after they signed the Argentina forward and six times Ballon d'Or winner from Barcelona earlier this month.
PSG player ratings v Brest
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PSG RATINGS: Keylor Navas 6 - No shots to deal with in the first half other than the one that found the back of the net. Redeemed himself in the second half with a good stop from a strike inside the box. AFP -

Achraf Hakimi 8 - Regularly broke into Brest territory and was a problem throughout the match. A bright display from the right-back who looks like a very good addition to the French side. Reuters -

Thilo Kehrer 7 - Positioned himself astutely against counter-attacks and got in the way of a number of balls that were headed into precarious areas. AP -

Presnel Kimpembe 6 - Not good enough from the France international who completely lost Steve Mounie for Brest to peg the score back to 3-2. EPA -

Abdou Diallo 5- Got forward well and put in some good balls towards Kylian Mbappe. Caught narrow for the goal that saw Brest exploit the space down Paris Saint-Germain’s left-hand side. Diallo has to be better with his defending that looked suspect at times. AFP -

Idrissa Gueye 8 - Brest will regret not closing the midfielder down as he struck home from around 40 yards to put PSG 3-1 ahead. On the defensive side, Gueye was aggressive in the challenge and applied pressure when possible to stop the opposition from playing quickly down the channels. AFP -

Marco Verratti 7 - Positive on the ball with progressive passes and helped control the tempo of the game. Replaced in the 72nd minute by Julian Draxler. AP -

Ander Herrera 7 - Gave away a needless foul that presented the home team with a freekick in a good position but soon made amends with a hit from outside the box that broke the deadlock. AFP -

Georginio Wijnaldum 6 - Didn’t do much to catch the eye but kept things ticking. The Dutchman played as an advanced midfield and that could be where PSG fans will see Messi slot into once he returns. AFP -

Mauro Icardi 5 - Uninvolved for the majority of the game and didn’t threaten the backline enough. AP -

Kylian Mbappe 7 - Could have scored early on with a chance inside the box but made no mistake with a reaction header that flew past the goalkeeper to double PSG’s lead. AFP -

SUBS: Julian Draxler (Verratti, 72) N/A - Came on but didn’t do anything to bolster PSG’s lead. AP -

Angel Di Maria (Mbappe, 80) N/A - On to gain some match fitness for the goalscorer Kylian Mbappe and ended up putting the game to bed with an intricate lob over the goalkeeper. AFP -

Arnaud Kalimuendo (Icardi, 86) N/A - On for the final few minutes of the game. Getty
PSG ended last season with only one major trophy, the French Cup, after losing the league title by one point to Lille and crashing out in the Champions League semi-finals.
Real, now managed by Italian Carlo Ancelotti, were runners-up domestically last season to city rivals Atletico.
Mbappe has scored 133 times and made 63 assists in 174 games for PSG in all competitions and has helped them towards 11 major domestic honours, including three Ligue 1 titles.
He arrived from Monaco on an initial season-long loan in 2017 and was signed permanently for £165.7m a year later.
%E2%80%98FSO%20Safer%E2%80%99%20-%20a%20ticking%20bomb
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
More from Neighbourhood Watch
Section 375
Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat
Director: Ajay Bahl
Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL
Rating: 3.5/5
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
RESULTS
Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)
COMPANY%20PROFILE
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
Company%20profile
The Year Earth Changed
Directed by:Tom Beard
Narrated by: Sir David Attenborough
Stars: 4
Types of bank fraud
1) Phishing
Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
2) Smishing
The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
3) Vishing
The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
4) SIM swap
Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
5) Identity theft
Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
6) Prize scams
Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
SPEC%20SHEET
FROM%20THE%20ASHES
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Sour%20Grapes
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
Penguin
COMPANY PROFILE
Name: Qyubic
Started: October 2023
Founder: Namrata Raina
Based: Dubai
Sector: E-commerce
Current number of staff: 10
Investment stage: Pre-seed
Initial investment: Undisclosed
More on animal trafficking
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
RESULTS - ELITE MEN
1. Henri Schoeman (RSA) 57:03
2. Mario Mola (ESP) 57:09
3. Vincent Luis (FRA) 57:25
4. Leo Bergere (FRA)57:34
5. Jacob Birtwhistle (AUS) 57:40
6. Joao Silva (POR) 57:45
7. Jonathan Brownlee (GBR) 57:56
8. Adrien Briffod (SUI) 57:57
9. Gustav Iden (NOR) 57:58
10. Richard Murray (RSA) 57:59
25%20Days%20to%20Aden
RESULTS
5pm: Maiden (PA) Dh80,000 1,600m
Winner: Omania, Saif Al Balushi (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Conditions (PA) Dh85,000 1,600m
Winner: Brehaan, Richard Mullen, Ana Mendez
6pm: Handicap (TB) Dh100,000 1,600m
Winner: Craving, Connor Beasley, Simon Crisford
6.30pm: The President’s Cup Prep (PA) Dh100,000 2,200m
Winner: Rmmas, Tadhg O’Shea, Jean de Roualle
7pm: Wathba Stallions Cup (PA) Dh70,000 1,200m
Winner: Dahess D’Arabie, Connor Beasley, Helal Al Alawi
7.30pm: Handicap (PA) Dh80,000 1,400m
Winner: Fertile De Croate, Sam Hitchcott, Ibrahim Aseel

