Liverpool manager Jurgen Klopp and Manchester City's Pep Guardiola. Reuters
Liverpool manager Jurgen Klopp and Manchester City's Pep Guardiola. Reuters
Liverpool manager Jurgen Klopp and Manchester City's Pep Guardiola. Reuters
Liverpool manager Jurgen Klopp and Manchester City's Pep Guardiola. Reuters

'Manchester City are the best team in Europe': Jurgen Klopp


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Liverpool manager Jurgen Klopp is preparing his players for one of their toughest fights against Manchester City, who he described as the best team in Europe.

Liverpool are the only remaining unbeaten team in the Premier League and are top of the standings with 14 points, just ahead of Pep Guardiola's City who they face on Sunday.

City would be looking to bounce back after their midweek Champions League defeat at Paris Saint-Germain.

"We have to play a proper football game to have a chance, but it's Anfield. We're really looking forward to the game," Klopp was quoted as saying by Reuters.

"We are in a good moment, that's what you have to be to have a chance against them. For me, they're the best team in Europe. Last weekend they played [and beat] Chelsea, who are good, but City were clearly better on that day.

"We have to defend at the absolute highest level to stay in the game and make sure the goals we score make the difference... You have to be brave, play front footed, be cheeky in moments, really be your best version. Only then you have a chance."

Guardiola praises ‘unstoppable’ Messi after Champions League defeat

  • Paris Saint-Germain's Argentina forward Lionel Messi celebrates after scoring his team's second goal during the Champions League match against Manchester City. AFP
    Paris Saint-Germain's Argentina forward Lionel Messi celebrates after scoring his team's second goal during the Champions League match against Manchester City. AFP
  • Messi takes aim after a mesmerising run. Getty
    Messi takes aim after a mesmerising run. Getty
  • Lionel Messi shoots against Manchester City. EPA
    Lionel Messi shoots against Manchester City. EPA
  • Paris Saint-Germain's Lionel Messi celebrates his first goal for the club. EPA
    Paris Saint-Germain's Lionel Messi celebrates his first goal for the club. EPA
  • Lionel Messi and Neymar celebrate victory. Getty
    Lionel Messi and Neymar celebrate victory. Getty
  • Lionel Messi, Neymar and Kylian Mbappe of Paris Saint-Germain applaud the fans. Getty
    Lionel Messi, Neymar and Kylian Mbappe of Paris Saint-Germain applaud the fans. Getty
  • Paris Saint-Germain's Lionel Messi celebrates scoring their second goal with Neymar. Reuters
    Paris Saint-Germain's Lionel Messi celebrates scoring their second goal with Neymar. Reuters
  • Paris Saint-Germain's Lionel Messi celebrates. EPA
    Paris Saint-Germain's Lionel Messi celebrates. EPA
  • Paris Saint-Germain's Lionel Messi celebrates. EPA
    Paris Saint-Germain's Lionel Messi celebrates. EPA
  • Lionel Messi, Neymar and Kylian Mbappe of Paris Saint-Germain celebrate after victory. Getty
    Lionel Messi, Neymar and Kylian Mbappe of Paris Saint-Germain celebrate after victory. Getty
  • Messi celebrates after scoring his team's second goal. AFP
    Messi celebrates after scoring his team's second goal. AFP

Meanwhile, City boss Pep Guardiola believes his rivalry with Klopp has only helped him improve as a manager.

With Guardiola and Klopp in charge, the two clubs have become major forces in English football.

Guardiola said: "He helped me, his teams helped me, to be a better manager. He put me at another level, to think about it and to prove myself what I had to do to be a better manager.

"That's the reason I'm still in this business. Some managers, and Jurgen is one of them, challenge you to make a step forward."

City ended their long wait for a win away to Liverpool with a 4-1 victory in February but they have not won in front of a crowd at Anfield since 2003.

Fatigue could take its toll on Guardiola's team after a challenging week. Three days after their emphatic win at Stamford Bridge, the English champions were beaten 2-0 by PSG.

Liverpool, by contrast, were able to unwind long before the end of a 5-1 Champions League win over Porto.

Liverpool v Porto player ratings

  • PORTO RATINGS: Diogo Costa - 2: The 22-year-old pushed Jones’s shot back into the danger area, allowing Salah to score the opener with ease. The goalkeeper seemed to stop and give up on the second goal and was embarrassed by his role in the fourth. An awful display. AFP
    PORTO RATINGS: Diogo Costa - 2: The 22-year-old pushed Jones’s shot back into the danger area, allowing Salah to score the opener with ease. The goalkeeper seemed to stop and give up on the second goal and was embarrassed by his role in the fourth. An awful display. AFP
  • Jesus Manuel Corona - 3: The Mexican did not do enough to stop Jones shooting before the opening goal and was tormented by Robertson and Mane. He gave Jota a chance with a dreadful error. AFP
    Jesus Manuel Corona - 3: The Mexican did not do enough to stop Jones shooting before the opening goal and was tormented by Robertson and Mane. He gave Jota a chance with a dreadful error. AFP
  • Fabio Cardoso - 4: The 27-year-old was drafted into the team at late notice to make his debut when Pepe was injured in the warmup. He might have wished he had stayed on the bench. Getty
    Fabio Cardoso - 4: The 27-year-old was drafted into the team at late notice to make his debut when Pepe was injured in the warmup. He might have wished he had stayed on the bench. Getty
  • Ivan Marcano - 4: The Spaniard made some good blocks but was frequently stretched. The goalkeeper was mainly at fault for Liverpool’s fourth goal but Marcano should have already snuffed out the danger. EPA
    Ivan Marcano - 4: The Spaniard made some good blocks but was frequently stretched. The goalkeeper was mainly at fault for Liverpool’s fourth goal but Marcano should have already snuffed out the danger. EPA
  • Zaidu Sanusi - 3: The Nigerian was caught flatfooted by Costa’s save and had his pocket picked by Salah. He could not cope with the Liverpool striker. Getty
    Zaidu Sanusi - 3: The Nigerian was caught flatfooted by Costa’s save and had his pocket picked by Salah. He could not cope with the Liverpool striker. Getty
  • Otavio - 4: The 26-year-old did not last long, succumbing to injury after 14 minutes. His loss was unfortunate because he looked like he might put up some resistance. EPA
    Otavio - 4: The 26-year-old did not last long, succumbing to injury after 14 minutes. His loss was unfortunate because he looked like he might put up some resistance. EPA
  • Sergio Oliveira - 4: The 29-year-old was irresponsible on the ball and did not challenge Liverpool’s supremacy. He was replaced by Aquino Cossa in the 67th minute. AP
    Sergio Oliveira - 4: The 29-year-old was irresponsible on the ball and did not challenge Liverpool’s supremacy. He was replaced by Aquino Cossa in the 67th minute. AP
  • Mateus Uribe - 3: The Colombian could not find a foothold in the game. Events bypassed him until he was replaced by Vitinha in the 56th minute. AFP
    Mateus Uribe - 3: The Colombian could not find a foothold in the game. Events bypassed him until he was replaced by Vitinha in the 56th minute. AFP
  • Luis Diaz - 4: The Colombian never really exposed Milner, despite a lot of early possession. The winger had two shots but both were tame. Getty
    Luis Diaz - 4: The Colombian never really exposed Milner, despite a lot of early possession. The winger had two shots but both were tame. Getty
  • Mehdi Taremi - 4: The Iranian scored a fine header but spent most of the game isolated. With better service he might have had a greater impact. AP
    Mehdi Taremi - 4: The Iranian scored a fine header but spent most of the game isolated. With better service he might have had a greater impact. AP
  • Toni Martinez - 3: The Spaniard could not get into the game. He dropped back to try to become involved but gave away a free kick in a dangerous area. Withdrawn at half time for Grujic. Getty
    Toni Martinez - 3: The Spaniard could not get into the game. He dropped back to try to become involved but gave away a free kick in a dangerous area. Withdrawn at half time for Grujic. Getty
  • SUBS: Fabio Vieira - 4: The 21-year-old joined the action early when Otavio limped off after 14 minutes. He began to cause the defence problems in the second half and set up the consolation goal. AP
    SUBS: Fabio Vieira - 4: The 21-year-old joined the action early when Otavio limped off after 14 minutes. He began to cause the defence problems in the second half and set up the consolation goal. AP
  • Marco Grujic - 3: Replaced Martinez at half time and did not improve the team. The Serb was poor against his former club. Getty
    Marco Grujic - 3: Replaced Martinez at half time and did not improve the team. The Serb was poor against his former club. Getty
  • Wendell - 4: The Brazilian came on for Zaidu with 34 minutes left and was marginally better at last-gasp defending. AP
    Wendell - 4: The Brazilian came on for Zaidu with 34 minutes left and was marginally better at last-gasp defending. AP
  • Vitinha - 4: The 21-year-old entered the match at Uribe’s expense in the 56th minute. He had more impact but should have done better with a shot inside the area. Reuters
    Vitinha - 4: The 21-year-old entered the match at Uribe’s expense in the 56th minute. He had more impact but should have done better with a shot inside the area. Reuters
  • Pepe - 4: The 24-year-old came on for Oliveira in the 67th minute. He found it hard to get into the action. Getty
    Pepe - 4: The 24-year-old came on for Oliveira in the 67th minute. He found it hard to get into the action. Getty
  • LIVERPOOL RATINGS; Alisson Becker - 7: A quiet night for the Brazilian but he maintained his concentration and was effective when needed. Reuters
    LIVERPOOL RATINGS; Alisson Becker - 7: A quiet night for the Brazilian but he maintained his concentration and was effective when needed. Reuters
  • James Milner - 7: The 35-year-old knew he would be targeted and made sure that the contest with Diaz became physical. There was only one winner. He set up the second goal with an exquisite cross. Replaced by Gomez in the 66th minute. EPA
    James Milner - 7: The 35-year-old knew he would be targeted and made sure that the contest with Diaz became physical. There was only one winner. He set up the second goal with an exquisite cross. Replaced by Gomez in the 66th minute. EPA
  • Joel Matip - 7: The centre back was untroubled by Porto’s attack. He used the ball well when in possession. Getty
    Joel Matip - 7: The centre back was untroubled by Porto’s attack. He used the ball well when in possession. Getty
  • Virgil van Dijk - 7: The Dutchman is still feeling his way back to his top form after his long injury layoff. He stood strong during Porto’s rare attacks. Getty
    Virgil van Dijk - 7: The Dutchman is still feeling his way back to his top form after his long injury layoff. He stood strong during Porto’s rare attacks. Getty
  • Andrew Robertson - 8: The Scot was at the top of his game, rampaging forward and defending stoutly. He caused havoc down the left. Getty
    Andrew Robertson - 8: The Scot was at the top of his game, rampaging forward and defending stoutly. He caused havoc down the left. Getty
  • Fabinho - 7: The Brazilian allowed the Porto midfield no latitude. He set the tempo and killed off any danger at source. Reuters
    Fabinho - 7: The Brazilian allowed the Porto midfield no latitude. He set the tempo and killed off any danger at source. Reuters
  • Jordan Henderson - 7: The captain gave another effective performance on his 400th appearance for the club. He went close with a first-half free kick. AP
    Jordan Henderson - 7: The captain gave another effective performance on his 400th appearance for the club. He went close with a first-half free kick. AP
  • Curtis Jones - 9: The 20-year-old dominated the game with direct running, clever passing and hard work. He was involved in four of the goals. Getty
    Curtis Jones - 9: The 20-year-old dominated the game with direct running, clever passing and hard work. He was involved in four of the goals. Getty
  • Mohamed Salah - 8: The Egyptian scored twice and made Zaidu’s life a nightmare. No defences can stop him when in this mood. He might have scored more if not taken off for Firmino in the 67 minute. AFP
    Mohamed Salah - 8: The Egyptian scored twice and made Zaidu’s life a nightmare. No defences can stop him when in this mood. He might have scored more if not taken off for Firmino in the 67 minute. AFP
  • Diogo Jota - 7: The Portuguese can count himself unlucky after not scoring against his former club. He buzzed around the box creating danger before giving way for Origi with two minutes left. Getty
    Diogo Jota - 7: The Portuguese can count himself unlucky after not scoring against his former club. He buzzed around the box creating danger before giving way for Origi with two minutes left. Getty
  • Sadio Mane - 7: The Senegalese combined superbly with Robertson. He is still some way from his best but his goal was fair reward for his efforts. AP
    Sadio Mane - 7: The Senegalese combined superbly with Robertson. He is still some way from his best but his goal was fair reward for his efforts. AP
  • SUBS: Joe Gomez - 6: The 24-year-old had a couple of nervous moments after replacing Milner in the 66th minute but showed he can be another option at right back. AP
    SUBS: Joe Gomez - 6: The 24-year-old had a couple of nervous moments after replacing Milner in the 66th minute but showed he can be another option at right back. AP
  • Takumi Minamino - 6: The Japanese was brought on for Mane with 24 minutes to go. He looked for the ball and tried to make things happen. Getty
    Takumi Minamino - 6: The Japanese was brought on for Mane with 24 minutes to go. He looked for the ball and tried to make things happen. Getty
  • Roberto Firmino - 8: The Brazilian got 24 minutes playing time after replacing Salah and made the most of them. He scored two goals and had some splendid touches. Getty
    Roberto Firmino - 8: The Brazilian got 24 minutes playing time after replacing Salah and made the most of them. He scored two goals and had some splendid touches. Getty
  • Alex Oxlade-Chamberlain - 6: The Englishman came on for Henderson with 17 minutes left. He needs more playing time to make a real impact. Getty
    Alex Oxlade-Chamberlain - 6: The Englishman came on for Henderson with 17 minutes left. He needs more playing time to make a real impact. Getty
  • Divock Origi – 6: The Belgian was given two minutes of action when Jota went off. By then Liverpool were in neutral and closing out the game. Getty
    Divock Origi – 6: The Belgian was given two minutes of action when Jota went off. By then Liverpool were in neutral and closing out the game. Getty

Tottenham's 10 biggest transfers (according to transfermarkt.com):

1). Moussa Sissokho - Newcastle United - £30 million (Dh143m): Flop

2). Roberto Soldado - Valencia -  £25m: Flop

3). Erik Lamela - Roma -  £25m: Jury still out

4). Son Heung-min - Bayer Leverkusen -  £25m: Success

5). Darren Bent - Charlton Athletic -  £21m: Flop

6). Vincent Janssen - AZ Alkmaar -  £18m: Flop

7). David Bentley - Blackburn Rovers -  £18m: Flop

8). Luka Modric - Dynamo Zagreb -  £17m: Success

9). Paulinho - Corinthians -  £16m: Flop

10). Mousa Dembele - Fulham -  £16m: Success

If%20you%20go
%3Cp%3E%0DThere%20are%20regular%20flights%20from%20Dubai%20to%20Addis%20Ababa%20with%20Ethiopian%20Airlines%20with%20return%20fares%20from%20Dh1%2C700.%20Nashulai%20Journeys%20offers%20tailormade%20and%20ready%20made%20trips%20in%20Africa%20while%20Tesfa%20Tours%20has%20a%20number%20of%20different%20community%20trekking%20tours%20throughout%20northern%20Ethiopia.%20%20The%20Ben%20Abeba%20Lodge%20has%20rooms%20from%20Dh228%2C%20and%20champions%20a%20programme%20of%20re-forestation%20in%20the%20surrounding%20area.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A

Trolls World Tour

Directed by: Walt Dohrn, David Smith

Starring: Anna Kendrick, Justin Timberlake

Rating: 4 stars

Napoleon
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Ridley%20Scott%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Joaquin%20Phoenix%2C%20Vanessa%20Kirby%2C%20Tahar%20Rahim%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%202%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Crazy Rich Asians

Director: Jon M Chu

Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan

Four stars

Switching%20sides
%3Cp%3EMahika%20Gaur%20is%20the%20latest%20Dubai-raised%20athlete%20to%20attain%20top%20honours%20with%20another%20country.%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVelimir%20Stjepanovic%20(Serbia%2C%20swimming)%20%3C%2Fstrong%3E%0D%3Cbr%3EBorn%20in%20Abu%20Dhabi%20and%20raised%20in%20Dubai%2C%20he%20finished%20sixth%20in%20the%20final%20of%20the%202012%20Olympic%20Games%20in%20London%20in%20the%20200m%20butterfly%20final.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EJonny%20Macdonald%20(Scotland%2C%20rugby%20union)%20%3C%2Fstrong%3E%0D%3Cbr%3EBrought%20up%20in%20Abu%20Dhabi%20and%20represented%20the%20region%20in%20international%20rugby.%20When%20the%20Arabian%20Gulf%20team%20was%20broken%20up%20into%20its%20constituent%20nations%2C%20he%20opted%20to%20play%20for%20Scotland%20instead%2C%20and%20went%20to%20the%20Hong%20Kong%20Sevens.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESophie%20Shams%20(England%2C%20rugby%20union)%20%3C%2Fstrong%3E%0D%3Cbr%3EThe%20daughter%20of%20an%20English%20mother%20and%20Emirati%20father%2C%20Shams%20excelled%20at%20rugby%20in%20Dubai%2C%20then%20after%20attending%20university%20in%20the%20UK%20played%20for%20England%20at%20sevens.%20%0D%3C%2Fp%3E%0A
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.

Biography

Favourite Meal: Chicken Caesar salad

Hobbies: Travelling, going to the gym

Inspiration: Father, who was a captain in the UAE army

Favourite read: Rich Dad Poor Dad by Robert Kiyosaki and Sharon Lechter

Favourite film: The Founder, about the establishment of McDonald's

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
Sukuk explained

Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.

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. 

The rules on fostering in the UAE

A foster couple or family must:

  • be Muslim, Emirati and be residing in the UAE
  • not be younger than 25 years old
  • not have been convicted of offences or crimes involving moral turpitude
  • be free of infectious diseases or psychological and mental disorders
  • have the ability to support its members and the foster child financially
  • undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
  • A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
ESSENTIALS

The flights

Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.

The hotels

Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.

The tours

A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages. 

ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

World Cup League Two

Results

Oman beat Nepal by 18 runs

Oman beat United States by six wickets

Nepal beat United States by 35 runs

Oman beat Nepal by eight wickets

 

Fixtures

Tuesday, Oman v United States

Wednesday, Nepal v United States

 

MATCH INFO

Crawley Town 3 (Tsaroulla 50', Nadesan 53', Tunnicliffe 70')

Leeds United 0 

Company Profile

Founders: Tamara Hachem and Yazid Erman
Based: Dubai
Launched: September 2019
Sector: health technology
Stage: seed
Investors: Oman Technology Fund, angel investor and grants from Sharjah's Sheraa and Ma'an Abu Dhabi

Graduated from the American University of Sharjah

She is the eldest of three brothers and two sisters

Has helped solve 15 cases of electric shocks

Enjoys travelling, reading and horse riding

 

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Normal People

Sally Rooney, Faber & Faber
 

Fifa%20World%20Cup%20Qatar%202022%20
%3Cp%3E%3Cstrong%3EFirst%20match%3A%20%3C%2Fstrong%3ENovember%2020%0D%3Cbr%3E%3Cstrong%3EFinal%2016%20round%3A%20%3C%2Fstrong%3EDecember%203%20to%206%0D%3Cbr%3E%3Cstrong%3EQuarter-finals%3A%20%3C%2Fstrong%3EDecember%209%20and%2010%0D%3Cbr%3E%3Cstrong%3ESemi-finals%3A%20%3C%2Fstrong%3EDecember%2013%20and%2014%0D%3Cbr%3E%3Cstrong%3EFinal%3A%20%3C%2Fstrong%3EDecember%2018%3C%2Fp%3E%0A
Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Dooda%20Solutions%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Lebanon%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENada%20Ghanem%0D%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20AgriTech%0D%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3E%24300%2C000%20in%20equity-free%20funding%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2011%3C%2Fp%3E%0A
The specs

Engine: Turbocharged four-cylinder 2.7-litre

Power: 325hp

Torque: 500Nm

Transmission: 10-speed automatic

Price: From Dh189,700

On sale: now

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

EU Russia

The EU imports 90 per cent  of the natural gas used to generate electricity, heat homes and supply industry, with Russia supplying almost 40 per cent of EU gas and a quarter of its oil. 

if you go

Getting there

Etihad (Etihad.com), Emirates (emirates.com) and Air France (www.airfrance.com) fly to Paris’ Charles de Gaulle Airport, from Abu Dhabi and Dubai respectively. Return flights cost from around Dh3,785. It takes about 40 minutes to get from Paris to Compiègne by train, with return tickets costing €19. The Glade of the Armistice is 6.6km east of the railway station.

Staying there

On a handsome, tree-lined street near the Chateau’s park, La Parenthèse du Rond Royal (laparenthesedurondroyal.com) offers spacious b&b accommodation with thoughtful design touches. Lots of natural woods, old fashioned travelling trunks as decoration and multi-nozzle showers are part of the look, while there are free bikes for those who want to cycle to the glade. Prices start at €120 a night.

More information: musee-armistice-14-18.fr ; compiegne-tourisme.fr; uk.france.fr

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Reputation

Taylor Swift

(Big Machine Records)

SQUAD

Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

BIRD%20BOX%20BARCELONA
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20David%20and%20Alex%20Pastor%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EGeorgina%20Campbell%2C%20Mario%20Casas%2C%20Diego%20Calva%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
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

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

The Saudi Cup race card

1 The Jockey Club Local Handicap (TB) 1,800m (Dirt) $500,000

2 The Riyadh Dirt Sprint (TB) 1,200m (D) $1.500,000

3 The 1351 Turf Sprint 1,351m (Turf) $1,000,000

4 The Saudi Derby (TB) 1600m (D) $800,000

5 The Neom Turf Cup (TB) 2,100m (T) $1,000,000

6 The Obaiya Arabian Classic (PB) 2,000m (D) $1,900,000

7 The Red Sea Turf Handicap (TB) 3,000m (T) $2,500,000

8 The Saudi Cup (TB) 1,800m (D) $20,000,000

Updated: October 01, 2021, 1:06 PM