There’s barely an opposing number nine in professional football that Giorgio Chiellini, veteran captain of Italy and Juventus, does not know intimately. Two decades spent perfecting the skills of tight marking and close combat means almost nobody can take this craggy, totemic defender by surprise.
But Chiellini did, like most, raise an eyebrow when he saw who would be wearing the number nine shirt for Spain, Italy’s opposition in Milan on Wednesday in the first semi-final of the Uefa Nations League. The player is Barcelona’s Gavi, who made his senior competitive debut only 38 days ago. Safe to report that he and Chiellini are at the opposite poles of their professional careers. Gavi turned 17 in early August, nine days before Chiellini turned 37.
The month before those birthdays, Chiellini lifted the European championship trophy at Wembley, the summit moment of a 130-odd match Italy career that has known some heartbreak, like the failure to qualify for the last World Cup, and enough high-stakes contests with Spain to vividly tell the story of the fluctuating hierarchy of international football this century.
Chiellini made his Italy debut for the Azzurri way back when they were en route to becoming world champions. He was well established in the Italy side that, two summers after their World Cup success, lost on penalties to Spain at Euro 2008.
Spain went on to win that tournament and retain the title with an emphatic victory in the 2012 final against Chiellini’s Italy. The see-saw began to lean the other way when the blues beat the reds at Euro 2016, and leaned again, narrowly, when Roberto Mancini’s Italy defeated the Spaniards in the Euro 2020 semi-final, which went all the way to penalties, in London.
“The memory of our game at the Euros against Spain is fixed our minds and hearts,” said Chiellini. “We have huge respect for Spain and there are aspects of that game in which we will have to do better at this time.”
The Spain who line up on Wednesday will be significantly altered from that night, injuries having deprived head coach Luis Enrique of five of the players who took part in that epic contest, including Dani Olmo, whose excellent night’s work ended with him missing a penalty in the shootout, Jordi Alba, Pedri, Marcos Llorente and Alvaro Morata. The latter, Chiellini’s Juventus team-mate, would normally have worn Spain’s number nine jersey.
But Spain will be without a recognised centre-forward at all, Villarreal’s Gerard Moreno also being out with injury. And although that in itself is not such a rarity in a team who often prefer no target man in their pass-and-move system, to seeing Gavi included in the squad and wearing number nine is quirky to say the least.
“Maybe it is very early to call up Gavi,” said Enrique, “but I believe he will become a very important player for his country.”
The manager’s instinct is in this case a better guide than the numbers. Gavi has played only 275 minutes of top division league football in his life, albeit that for many of those he has been a true ray of light in Barcelona’s dismal season so far. Nor should anybody think his number nine jersey is anything but arbitrary: Gavi is a busy midfield player.
So is Ander Herrera, whose excellent form for Paris Saint-Germain did not earn a call-up even for injury-hit Spain. So is Fabian Ruiz, starring for pacesetting Napoli in Serie A but not included in Luis Enrique’s group. Just as at the Euros, there are no Real Madrid players involved.
If Spain look like a slightly patchwork squad, they will not think that is ominous. The squad Enrique named for Euro 2020 was also idiosyncratic. They started slowly, but ended up impressing, with another Barcelona teenager, Pedri, to the foreground by the time they took Italy to the limit for a place in the final.
Mancini has to adapt to key absences too, with neither Ciro Immobile or Andrea Belotti fit to share the centre-forward’s role, as they did at Italy’s triumphant Euros. Juventus’s Moise Kean could lead the line against Spain.
A crowd of 37,000 will be at San Siro, the maximum allowed under Covid-19 restrictions, and Chiellini welcomes the opportunity for his European champions to claim a another trophy, if they can overcome Spain and either France or Belgium in Sunday’s final, in front of home supporters.
He also hopes Italian football, as host of the Nations League, will present itself better to the world than it did at the weekend, when Napoli’s Serie A game at Fiorentina was marred by racist abuse of Napoli players. “As an Italian I was embarrassed,” said the Azzurri captain. “It is unacceptable.”
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
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
'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
Tom Fletcher on 'soft power'
The biog
Born November 11, 1948
Education: BA, English Language and Literature, Cairo University
Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren
Hobbies: Reading and traveling
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MATCH INFO
Uefa Champions League, last-16, second leg (first-leg scores in brackets):
PSG (2) v Manchester United (0)
Midnight (Thursday), BeIN Sports
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Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
Killing of Qassem Suleimani
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
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Hili 2: Unesco World Heritage site
The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.
The years Ramadan fell in May
Killing of Qassem Suleimani