Ole Gunnar Solskjaer was the expert executioner as a player. He displayed the same traits as a manager last week, finishing off Nuno Espirito Santo when defeat at Tottenham might have come with considerable consequences to Solskjaer himself.
The Norwegian is playing games of football and brinkmanship alike and Saturday's Manchester derby has the potential to prove the endgame for Solskjaer. Or, instead, part of the bemusing, beguiling drama of the never-ending Manchester United soap opera.
Solskjaer’s last visit to his beloved Old Trafford saw it empty early. For the first time in Premier League history, United were 4-0 down at half-time. For the first ever at Old Trafford, they lost 5-0 to Liverpool.
If it was a match that seemed to underline the sense that Solskjaer is not a world-class manager, his record shows that he can defeat them. His total of four wins against Pep Guardiola is bettered only by Jurgen Klopp and Jose Mourinho.
Solskjaer is the lone manager to have faced Guardiola at least four times and won more than he has lost. When City won 21 consecutive games last winter, their run was ended by United. Old Trafford is the scene of eight City victories in little more than 10 years, but also of a defeat to Solskjaer’s United in March 2020.
The counter-attacking blueprint that, for some, has summed his limitations has served him well against City. But so has defending of a calibre United have rarely mustered of late. United have four clean sheets in their last five derbies. They only have two in their 24 most recent games in all competitions.
They denied Tottenham a shot on target, let alone a goal, last Saturday but that was with Raphael Varane in imperious form. Then the summer signing hobbled off against Atalanta on Tuesday.
Misfortune or mismanagement? A criticism of Solskjaer is that he can overplay his talismen. Varane, just back from injury, is sidelined again. Harry Maguire, rushed back from injury against Leicester, has been in awful form since then, looking semi-fit. United have only lost one of the six games Varane has started and four of the last five he has missed. Eric Bailly, who constituted a one-man defence at times in Italy, has gone from fringe figure to pivotal, especially with Victor Lindelof a doubt.
United’s rearguard face the question of how to halt Phil Foden. Guardiola’s City have prospered at Old Trafford courtesy of elusive false nines. A past ploy is likely to be revived.
An all-time great is set to face City for the first time in a derby since 2009. Cristiano Ronaldo’s injury-time equaliser against Atalanta was a 798th goal of an extraordinary career. “They have one of the best players in history, a guy who can be a scoring machine," said Guardiola.
He is indelibly associated with Lionel Messi, Ronaldo’s great rival. For them, this is Real Madrid against Barcelona, but transported to Manchester. It is given still more spice by the surreal 24 hours in August when it seemed Ronaldo might join City, before instead returning to their neighbours.
It is Guardiola’s first meeting with an old foe since the Portuguese scored twice in Real’s 2014 Champions League semi-final thrashing of Bayern Munich. Go back further and Ronaldo scored six times in Clasicos against Guardiola’s Barcelona. But he also suffered a 5-0 defeat, the joint heaviest of his career – along with Liverpool’s October visit.
Solskjaer likes to invoke the distant past, but more recent history forms the immediate context to the 186th Manchester derby. It is why Solskjaer remains in a battle to ensure it is not his last.
Draw
Quarter-finals
Real Madrid (ESP) or Manchester City (ENG) v Juventus (ITA) or Lyon (FRA)
RB Leipzig (GER) v Atletico Madrid (ESP)
Barcelona (ESP) or Napoli (ITA) v Bayern Munich (GER) or Chelsea (ENG)
Atalanta (ITA) v Paris Saint-Germain (FRA)
Ties to be played August 12-15 in Lisbon
THE BIO
Bio Box
Role Model: Sheikh Zayed, God bless his soul
Favorite book: Zayed Biography of the leader
Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet
Favorite food: seafood
Favorite place to travel: Lebanon
Favorite movie: Braveheart
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Mohammed bin Zayed Majlis
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
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
RESULTS
2pm: Handicap (PA) Dh40,000 (Dirt) 1,000m
Winner: AF Mozhell, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)
2.30pm: Maiden (PA) Dh40,000 (D) 2,000m
Winner: Majdi, Szczepan Mazur, Abdallah Al Hammadi.
3pm: Handicap (PA) Dh40,000 (D) 1,700m
Winner: AF Athabeh, Tadhg O’Shea, Ernst Oertel.
3.30pm: Handicap (PA) Dh40,000 (D) 1,700m
Winner: AF Eshaar, Bernardo Pinheiro, Khalifa Al Neyadi
4pm: Gulf Cup presented by Longines Prestige (PA) Dh150,000 (D) 1,700m
Winner: Al Roba’a Al Khali, Al Moatasem Al Balushi, Younis Al Kalbani
4.30pm: Handicap (TB) Dh40,000 (D) 1,200m
Winner: Apolo Kid, Antonio Fresu, Musabah Al Muahiri
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
More from Neighbourhood Watch:
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
