Pep Guardiola, right, says Kevin De Bruyne 'cannot perform incredibly well all the time' due to amount of football he has played in recent seasons. EPA
Pep Guardiola, right, says Kevin De Bruyne 'cannot perform incredibly well all the time' due to amount of football he has played in recent seasons. EPA
Pep Guardiola, right, says Kevin De Bruyne 'cannot perform incredibly well all the time' due to amount of football he has played in recent seasons. EPA
Pep Guardiola, right, says Kevin De Bruyne 'cannot perform incredibly well all the time' due to amount of football he has played in recent seasons. EPA

Pep Guardiola backs Kevin de Bruyne to hit top gear again for Manchester City


Richard Jolly
  • English
  • Arabic

While Manchester City have scored 751 goals under Pep Guardiola, none have come in their last two games. Their manager rarely judges performances by goals alone and insisted that City’s performance levels are as high as they have been during his reign.

Yet he conceded that Kevin de Bruyne is below his best, while Kyle Walker accepted the same is true of Jack Grealish. In each case, there was a call for patience, an acceptance that creative players cannot always hit the heights. City did when they beat Club Brugge 5-1 two weeks ago.

If a repeat would be welcome ahead of Saturday’s Manchester derby, a bullish Guardiola nevertheless likes much of what he has seen.

“We are playing at an incredible level in the last month or month and a half,” he said, ahead of City's home Champions League game against the Belgian outfit on Wednesday. “In terms of the way we are playing, maybe the best moments since we’ve been here. In terms of the process, and many things, we are doing really, really well.”

City nevertheless exited the League Cup, losing on penalties to West Ham after a 0-0 draw, before Saturday’s 2-0 defeat to Crystal Palace. It was notable for Guardiola substituting the talismanic De Bruyne when City were looking for an equaliser. Often the most creative player in the Premier League, the Belgian is yet to record an assist in the division this season but Guardiola showed a sense of understanding.

“You cannot imagine how good a player he is,” he said. “He has our complete support. When you have a long career like him, millions of games, you have highs and lows. You cannot perform incredibly well all the time, he knows he can do better.

“We’ll wait for him as I know what he’s doing every day to get to his best. In last eight or nine years he’s had three weeks’ holiday. He’s a human being.

“All the players [are expected] to make their best performance every three days. If players have incredible strength it’s easier but the creative players — to do it every three days — there isn’t a player can do it.”

Club Brugge 1 Manchester City 5: player ratings

  • CLUB BRUGGE RATINGS: Simon Mignolet – 5. The busier of the goalkeepers. Sent the wrong way for Mahrez’s penalty. Didn’t make any catastrophic errors but was always at a disadvantage facing City’s strike force. AP Photo
    CLUB BRUGGE RATINGS: Simon Mignolet – 5. The busier of the goalkeepers. Sent the wrong way for Mahrez’s penalty. Didn’t make any catastrophic errors but was always at a disadvantage facing City’s strike force. AP Photo
  • Clinton Mata – 5. Booked for a late but unintentional foul on Silva. Got in a couple of tackles but couldn’t make the wingback position work when he was forced to chase the game. Forced off after keeping Sterling from adding to City’s lead. AFP
    Clinton Mata – 5. Booked for a late but unintentional foul on Silva. Got in a couple of tackles but couldn’t make the wingback position work when he was forced to chase the game. Forced off after keeping Sterling from adding to City’s lead. AFP
  • Jack Hendry – 6. Did well to run with – and force – Foden wide in the early stages, which made the City maestro hit the side netting. Produced a much needed tackle to stop Foden making it a third. Produced a number of clearances, but couldn’t get in the way to stop Mahrez getting his second. Getty Images
    Jack Hendry – 6. Did well to run with – and force – Foden wide in the early stages, which made the City maestro hit the side netting. Produced a much needed tackle to stop Foden making it a third. Produced a number of clearances, but couldn’t get in the way to stop Mahrez getting his second. Getty Images
  • Stanley Nsoki – 5. Conceded a penalty against Mahrez with a foul on the edge of the box, with the 22-year-old unable to get a touch on the ball. Booked. EPA
    Stanley Nsoki – 5. Conceded a penalty against Mahrez with a foul on the edge of the box, with the 22-year-old unable to get a touch on the ball. Booked. EPA
  • Eduard Sobol – 5. Saw an effort in the final minutes go wide. A quiet night for the wingback who was overrun by City. AP Photo
    Eduard Sobol – 5. Saw an effort in the final minutes go wide. A quiet night for the wingback who was overrun by City. AP Photo
  • Kamal Sowah – 5. Let Cancelo run into the box for the goal. He was the only Brugge player to track the Spaniard, but ultimately he couldn’t deal with the defender’s quality. Unafraid to put a tackle in as he looked to stop Grealish and Silva. EPA
    Kamal Sowah – 5. Let Cancelo run into the box for the goal. He was the only Brugge player to track the Spaniard, but ultimately he couldn’t deal with the defender’s quality. Unafraid to put a tackle in as he looked to stop Grealish and Silva. EPA
  • Mats Rits – 5. Unable to get a foothold on the game and contain a strong Manchester City side. Subbed, as Brugge looked for a way back into the game. PA
    Mats Rits – 5. Unable to get a foothold on the game and contain a strong Manchester City side. Subbed, as Brugge looked for a way back into the game. PA
  • Eder Balanta – 6. Balanta knew he had to follow Silva as he weaved through the midfield, and chose to commit the foul. Not always the neatest of tacklers but he put in his fair share of challenges to try and halt City. Getty Images
    Eder Balanta – 6. Balanta knew he had to follow Silva as he weaved through the midfield, and chose to commit the foul. Not always the neatest of tacklers but he put in his fair share of challenges to try and halt City. Getty Images
  • Noa Lang – 5. Did well to track back and cover Walker who tried to get forward on the wing at any opportunity during the first half. But struggled to make an impact. Getty Images
    Noa Lang – 5. Did well to track back and cover Walker who tried to get forward on the wing at any opportunity during the first half. But struggled to make an impact. Getty Images
  • Hans Vanaken – 6. Woke up a shell-shocked home crowd as he slotted a consolation goal into the bottom right corner. PA
    Hans Vanaken – 6. Woke up a shell-shocked home crowd as he slotted a consolation goal into the bottom right corner. PA
  • Charles De Ketelaere – 6. Produced a lovely flick to Lang in the early stages with a hint of what could be to come, but he struggled to produce few further moments of quality. Forced Ederson into making a save as Brugge looked for a consolation. AFP
    Charles De Ketelaere – 6. Produced a lovely flick to Lang in the early stages with a hint of what could be to come, but he struggled to produce few further moments of quality. Forced Ederson into making a save as Brugge looked for a consolation. AFP
  • SUB: Ignace Van Der Brempt (Sowah 56’) 6. Did well to get past a defence who lost a second of concentration, and enabled De Kelelaere to test Ederson. Reuters
    SUB: Ignace Van Der Brempt (Sowah 56’) 6. Did well to get past a defence who lost a second of concentration, and enabled De Kelelaere to test Ederson. Reuters
  • SUB: Ruud Vormer (Rits 56’) 7. Grabbed an assist for Vanaken’s goal and was lively off the bench.. Getty Images
    SUB: Ruud Vormer (Rits 56’) 7. Grabbed an assist for Vanaken’s goal and was lively off the bench.. Getty Images
  • SUB: Noah Mbamba (Balanta 70’) N/R. The 16-year-old came on as Brugge looked to have waved the white flag. Added a few tackles to spice things up. Reuters
    SUB: Noah Mbamba (Balanta 70’) N/R. The 16-year-old came on as Brugge looked to have waved the white flag. Added a few tackles to spice things up. Reuters
  • SUB: Brandon Mechele (N’Soki 79’) N/R. Blocked a shot as the game entered injury time but it a tough time to come off the bench. Reuters
    SUB: Brandon Mechele (N’Soki 79’) N/R. Blocked a shot as the game entered injury time but it a tough time to come off the bench. Reuters
  • SUB: Bas Dost (De Ketelaere 79’) – N/R. Would have wanted to hit the target in the 86th minute as he got in front of his defender, but couldn’t convert. Getty Images
    SUB: Bas Dost (De Ketelaere 79’) – N/R. Would have wanted to hit the target in the 86th minute as he got in front of his defender, but couldn’t convert. Getty Images
  • MANCHESTER CITY RATINGS: Ederson – 7. Back in the line-up following his time away with Brazil and was able to sit back for much of the game with Brugge unable to trouble his goal. Forced into a save in the final stages of the game. AFP
    MANCHESTER CITY RATINGS: Ederson – 7. Back in the line-up following his time away with Brazil and was able to sit back for much of the game with Brugge unable to trouble his goal. Forced into a save in the final stages of the game. AFP
  • Joao Cancelo – 8. Opened the scoring half-an-hour into the game when he broke free and ran into the box, chested down Foden’s cross and held off Sowah to score. Happy to do his defensive duties, too. EPA
    Joao Cancelo – 8. Opened the scoring half-an-hour into the game when he broke free and ran into the box, chested down Foden’s cross and held off Sowah to score. Happy to do his defensive duties, too. EPA
  • Aymeric Laporte – 7. Subbed just after half time as Guardiola looked ahead to the weekend, with the Spanish international untroubled throughout. Had earlier been booked after lunging into a challenge on Sowah. AP Photo
    Aymeric Laporte – 7. Subbed just after half time as Guardiola looked ahead to the weekend, with the Spanish international untroubled throughout. Had earlier been booked after lunging into a challenge on Sowah. AP Photo
  • Ruben Dias – 7. Captained the side and managed things well at the back, putting in a number of tackles to prevent Brugge from getting close to City’s area. EPA
    Ruben Dias – 7. Captained the side and managed things well at the back, putting in a number of tackles to prevent Brugge from getting close to City’s area. EPA
  • Kyle Walker – 7. Always happy to overlap on the wing but his goal came from some excellent movement, when he ran through the centre and slotted home De Bruyne’s pass. AFP
    Kyle Walker – 7. Always happy to overlap on the wing but his goal came from some excellent movement, when he ran through the centre and slotted home De Bruyne’s pass. AFP
  • Kevin de Bruyne – 7. Floated a lovely free-kick into the box for Rodri’s disallowed goal. Saw a tame shot straight at Mignolet ruled offside. Could have grabbed City’s third seconds before the half time whistle with a long-range special. Played Walker in for City’s third. AFP
    Kevin de Bruyne – 7. Floated a lovely free-kick into the box for Rodri’s disallowed goal. Saw a tame shot straight at Mignolet ruled offside. Could have grabbed City’s third seconds before the half time whistle with a long-range special. Played Walker in for City’s third. AFP
  • Rodri – 7. Thought he’d grabbed the opener only to see his goal flagged for offside. Overall, he was lively in the middle and at the centre of everything for the visitors. Getty Images
    Rodri – 7. Thought he’d grabbed the opener only to see his goal flagged for offside. Overall, he was lively in the middle and at the centre of everything for the visitors. Getty Images
  • Bernardo Silva – 6. Did extremely well to weave around Balanta as he moved the ball forward. Maybe didn’t have as much as an impact as normal. Reuters
    Bernardo Silva – 6. Did extremely well to weave around Balanta as he moved the ball forward. Maybe didn’t have as much as an impact as normal. Reuters
  • Riyad Mahrez – 8. Reacted fastest to a ball into the box to win the penalty and sent Mignolet the wrong way to double City’s lead. Could have grabbed his second minutes later but his shot was aimed straight at Mignolet. Slid in a lovely ball for Foden just after the break. Grabbed his second of the night in the final 10 minutes. Reuters
    Riyad Mahrez – 8. Reacted fastest to a ball into the box to win the penalty and sent Mignolet the wrong way to double City’s lead. Could have grabbed his second minutes later but his shot was aimed straight at Mignolet. Slid in a lovely ball for Foden just after the break. Grabbed his second of the night in the final 10 minutes. Reuters
  • Jack Grealish – 7. Ran onto a great ball from Foden and produced the perfect ball for Silva, though the Portuguese couldn’t poke it in. Played some lovely stuff but the game was very much run by Mahrez and Foden. AP Photo
    Jack Grealish – 7. Ran onto a great ball from Foden and produced the perfect ball for Silva, though the Portuguese couldn’t poke it in. Played some lovely stuff but the game was very much run by Mahrez and Foden. AP Photo
  • Phil Foden – 9. The pick of the bunch. With no designated striker named in the starting line-up, the youngster thrived. He proved to be a lively influence during the opening stages with some lovely balls across the box. Ran onto a great ball but was forced wide by Hendry and could only manage the side netting. Beautiful ball for Cancelo’s goal. EPA
    Phil Foden – 9. The pick of the bunch. With no designated striker named in the starting line-up, the youngster thrived. He proved to be a lively influence during the opening stages with some lovely balls across the box. Ran onto a great ball but was forced wide by Hendry and could only manage the side netting. Beautiful ball for Cancelo’s goal. EPA
  • SUB: Ilkay Gundogan (Silva 57’) – 6. Given the opportunity to come on after City looked comfortable. Couldn’t meet Walker’s low ball into the box. EPA
    SUB: Ilkay Gundogan (Silva 57’) – 6. Given the opportunity to come on after City looked comfortable. Couldn’t meet Walker’s low ball into the box. EPA
  • SUB: Nathan Ake (Laporte 57’) – 6. Couldn’t make anything of a cross into the box in the final stages. PA
    SUB: Nathan Ake (Laporte 57’) – 6. Couldn’t make anything of a cross into the box in the final stages. PA
  • SUB: Cole Palmer (De Bruyne 64’) – 7. Will not be forgetting this game any time soon as he slotted past Mignolet with confidence to make it 4-0. EPA
    SUB: Cole Palmer (De Bruyne 64’) – 7. Will not be forgetting this game any time soon as he slotted past Mignolet with confidence to make it 4-0. EPA
  • SUB: Raheem Sterling (Foden 64’) – 7. The driving force behind Palmer’s goal as he opened up Brugge’s defence. Couldn’t add a fifth, though, as he saw a powerful shot fly wide and then later hit the side netting. Lively cameo from the bench. EPA
    SUB: Raheem Sterling (Foden 64’) – 7. The driving force behind Palmer’s goal as he opened up Brugge’s defence. Couldn’t add a fifth, though, as he saw a powerful shot fly wide and then later hit the side netting. Lively cameo from the bench. EPA
  • SUB: Fernandinho (Rodri 71’) 7. Grabbed an assist with a through ball to Mahrez for City’s fifth. PA
    SUB: Fernandinho (Rodri 71’) 7. Grabbed an assist with a through ball to Mahrez for City’s fifth. PA

Many of England’s Euro 2020 finalists have struggled to hit the heights after their efforts in the summer. Right-back Walker is an exception, but attributes that to his fitness. Grealish is expected to offer more invention but, after an impressive start to life in Manchester, the £100 million man has a solitary assist in his last eight outings.

Walker feels it can take time to adjust to different gameplan. “He has come into a new team with a new philosophy,” he explained. “We have all seen over the last number of years just what Jack can do: the way he keeps the ball, his dribbling, attracting players, drawing fouls, he is great to watch and I can assure you it is a nightmare for defenders.

“He has not played badly, he’s probably not quite hit the consistent levels he was getting at Aston Villa but we like to share the load here.”

Walker’s belief that a collective commitment is imperative ties in with City’s attempts to source goals from across the team as they adjust after the departure of their record scorer Sergio Aguero. “We are a team, and this team is built on foundations from over the last four years,” he added.

“We lost ‘Kun’ in the summer who was the hero, the standout and the poster boy for this club but apart from that I think everyone is on a level playing field where there are no egos and we all work hard for each other. It is 11 players on the pitch, not one, two, three or four superstars that everyone else runs for.”

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

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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Company profile

Company: Eighty6 

Date started: October 2021 

Founders: Abdul Kader Saadi and Anwar Nusseibeh 

Based: Dubai, UAE 

Sector: Hospitality 

Size: 25 employees 

Funding stage: Pre-series A 

Investment: $1 million 

Investors: Seed funding, angel investors  

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In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

The bio

Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home

Director: Jon Favreau

Starring: Donald Glover, Seth Rogen, John Oliver

Rating: 2 out of 5 stars

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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Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

Mumbai Indians 213/6 (20 ov)

Royal Challengers Bangalore 167/8 (20 ov)

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Updated: November 02, 2021, 3:05 PM