• MANCHESTER UNITED RATINGS: David De Gea 5 - Poor goalkeeping for first goal, a tame effort. Dived to the right and the ball slipped under him. Second goal didn’t reflect too well on him. Getty
    MANCHESTER UNITED RATINGS: David De Gea 5 - Poor goalkeeping for first goal, a tame effort. Dived to the right and the ball slipped under him. Second goal didn’t reflect too well on him. Getty
  • Aaron Wan-Bissaka 7 - Open for the opening goal. Pushed forward and set Fernandes up from a tight angle on 65. Pushed right forward and became a key attacker in the second half as United dominated possession. AFP
    Aaron Wan-Bissaka 7 - Open for the opening goal. Pushed forward and set Fernandes up from a tight angle on 65. Pushed right forward and became a key attacker in the second half as United dominated possession. AFP
  • Eric Bailly 8 - Rare start – only his second of the season - and he needed to perform. Positioning imperfect, but rapidly got across to superbly block an Atalanta effort after 32. Made another block a minute later. Used his pace to get back and stop an Atalanta attack on 64. United’s best defender in a back three and then back four. AP
    Eric Bailly 8 - Rare start – only his second of the season - and he needed to perform. Positioning imperfect, but rapidly got across to superbly block an Atalanta effort after 32. Made another block a minute later. Used his pace to get back and stop an Atalanta attack on 64. United’s best defender in a back three and then back four. AP
  • Raphael Varane 6 - Blocked a tenth minute Atalanta shot and looked comfortable. Came off injured after feeling his hamstring after 38 minutes. A shame. It’s the Manchester derby this Saturday, too. Getty
    Raphael Varane 6 - Blocked a tenth minute Atalanta shot and looked comfortable. Came off injured after feeling his hamstring after 38 minutes. A shame. It’s the Manchester derby this Saturday, too. Getty
  • Harry Maguire 5 - Atalanta consistently tried to attack him. Couldn’t make contact with the ball for Zapata’s goal which put Atalanta 2-1 up. He’s still struggling and it didn’t get easier for him as Atalanta and Muriel pressed and pressed and had more energy than United. EPA
    Harry Maguire 5 - Atalanta consistently tried to attack him. Couldn’t make contact with the ball for Zapata’s goal which put Atalanta 2-1 up. He’s still struggling and it didn’t get easier for him as Atalanta and Muriel pressed and pressed and had more energy than United. EPA
  • Luke Shaw 6 - Closest player to the first goal. Hit a deep cross to Maguire on 18. Kept the energy up until the end. EPA
    Luke Shaw 6 - Closest player to the first goal. Hit a deep cross to Maguire on 18. Kept the energy up until the end. EPA
  • Bruno Fernandes 6 - Set the equaliser up with an intelligent run and exquisite backheel. Man marked. Always tried to create. Reuters
    Bruno Fernandes 6 - Set the equaliser up with an intelligent run and exquisite backheel. Man marked. Always tried to create. Reuters
  • Scott McTominay 5 - Deflected effort hit the post after five, then totally against Atalanta’s intense pressing. Booked and fortunate not to get booked again after catching Freuler. His apology worked. Getty
    Scott McTominay 5 - Deflected effort hit the post after five, then totally against Atalanta’s intense pressing. Booked and fortunate not to get booked again after catching Freuler. His apology worked. Getty
  • Paul Pogba 4 - Big game for him, but his decision making let him down. It wasn’t his tracking, but he lost possession after 32 by trying to beat two men close to his own area. Then sloppily lost possession again two minutes later. And again on 40. Suspension means there are no more games for him until Villarreal away. At least. EPA
    Paul Pogba 4 - Big game for him, but his decision making let him down. It wasn’t his tracking, but he lost possession after 32 by trying to beat two men close to his own area. Then sloppily lost possession again two minutes later. And again on 40. Suspension means there are no more games for him until Villarreal away. At least. EPA
  • Marcus Rashford 6 - Limited impact in the first half but he had a shot from 25 yards which was blocked in the first half. AP
    Marcus Rashford 6 - Limited impact in the first half but he had a shot from 25 yards which was blocked in the first half. AP
  • Cristiano Ronaldo 8 - Determined start. Headed just wide after 19 but then finished a brilliantly worked move to equalise after 45, his 138th Champions League goal. Then he got an equaliser largely through his own drive after 91 minutes, a magnificently taken volley from 25 yards. Five Champions League goals so far in four games. The main man. Again. AP
    Cristiano Ronaldo 8 - Determined start. Headed just wide after 19 but then finished a brilliantly worked move to equalise after 45, his 138th Champions League goal. Then he got an equaliser largely through his own drive after 91 minutes, a magnificently taken volley from 25 yards. Five Champions League goals so far in four games. The main man. Again. AP
  • SUBS: Mason Greenwood 7 - On for Varane. Hit the post on 48, but the offside flag was up. Involved in both goals and set the equaliser up. AP
    SUBS: Mason Greenwood 7 - On for Varane. Hit the post on 48, but the offside flag was up. Involved in both goals and set the equaliser up. AP
  • Edinson Cavani 6 - On for Rashford after 69. Worked hard as ever but gave the ball away to set up an Atalanta attack on 79. Getty
    Edinson Cavani 6 - On for Rashford after 69. Worked hard as ever but gave the ball away to set up an Atalanta attack on 79. Getty
  • Nemanja Matic 6 - On for Pogba after 69. Steadier than Pogba. Reuters
    Nemanja Matic 6 - On for Pogba after 69. Steadier than Pogba. Reuters
  • Jadon Sancho N/A - On for McTominay after 86. His manager wanted more width on the side to get crosses in. Sharp when he came on. Getty
    Jadon Sancho N/A - On for McTominay after 86. His manager wanted more width on the side to get crosses in. Sharp when he came on. Getty
  • Donny Van de Beek N/A - On for Fernandes after 86. At least he got off the bench for his first appearance in eight matches. Provided run for last goal in a decent cameo. Did well to make a decent shot on target after 92 which drew a good save from Musso. Getty
    Donny Van de Beek N/A - On for Fernandes after 86. At least he got off the bench for his first appearance in eight matches. Provided run for last goal in a decent cameo. Did well to make a decent shot on target after 92 which drew a good save from Musso. Getty

Manchester United ratings v Atalanta: Cristiano Ronaldo 8, Eric Bailly 8, Paul Pogba 4


Andy Mitten
  • English
  • Arabic

Cristiano Ronaldo kept Manchester United top of their Champions League group as his stoppage-time equaliser secured a dramatic 2-2 draw against Atalanta.

Josip Ilicic and Duvan Zapata twice gave the Italians the lead with efforts that United goalkeeper David De Gea might have done better with.

But Ronaldo, having wrapped up comeback wins against Villarreal and Atalanta at Old Trafford, finished Bruno Fernandes’ clever backheel before half-time and then restored parity again with a sensational strike.

Player ratings for Manchester United can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

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Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

Updated: November 03, 2021, 3:32 AM