• Cristiano Ronaldo of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England. All photos: Getty Images
    Cristiano Ronaldo of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England. All photos: Getty Images
  • Mason Greenwood of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Mason Greenwood of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Cristiano Ronaldo of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Cristiano Ronaldo of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Mason Greenwood, Luke Shaw, Eric Bailly, Cristiano Ronaldo, Juan Mata, Fred of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Mason Greenwood, Luke Shaw, Eric Bailly, Cristiano Ronaldo, Juan Mata, Fred of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Bruno Fernandes of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Bruno Fernandes of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Luke Shaw of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Luke Shaw of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Cristiano Ronaldo and Fred of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Cristiano Ronaldo and Fred of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
  • Fred and Phil Jones of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.
    Fred and Phil Jones of Manchester United in action during a first team training session at Carrington Training Ground in Manchester, England.

Cristiano Ronaldo and Manchester United stars prepare for derby showdown - in pictures


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Ole Gunnar Solskjaer believes Manchester United have put their Liverpool nightmare behind them ahead of their Old Trafford return against Manchester City.

United lost 5-0 at home to Liverpool nearly two weeks ago before steadying the ship with a 3-0 win at Tottenham and a 2-2 draw away to Atalanta in the Champions League.

Solskjaer has been under scrutiny since the Liverpool defeat, but after watching Cristiano Ronaldo, Luke Shaw, and the rest of the squad preparing for the crucial derby on Saturday, he remained upbeat.

“We’ve moved on from that one,” Solskjaer said of the Liverpool result.

“Of course it’s going to be in the history books but we’ve had a good week. We’ve had good results away from home, difficult games, and the mindset is positive.

“We’ve got to go into this game believing we can do good things. It’s a local derby and everyone knows what’s at stake.”

Of the focus on his own position, Solskjaer said: “When I stepped in the doors here in December 2018 there’s been speculation ever since.

“So that’s no problem. You don’t expect an easy ride when you become manager of Man United.

“That’s how it is and we’re ready for this game.”

Solskjaer’s defensive resources have been depleted this week with the loss of Raphael Varane.

The former Real Madrid centre-back was forced off against Atalanta with a hamstring injury that Solskjaer expects to sideline him for “four to five weeks”.

Victor Lindelof missed out on Tuesday with a knock sustained in training and Eric Bailly deputised for the Sweden international in Italy.

“With all the technology now you expect him to be out for four or five weeks with the scans that we’ve seen of him,” Solskjaer said of Varane.

“It’s a blow for us because Raphael has come in and been really influential.

“But we have big squads to cope with some absentees at times.

“Victor is still a doubt but hopefully he can come back in. I would expect him to be ready but I can’t promise.”

United are definitely without midfielder Paul Pogba, who serves the second game of a three-match ban after being sent off against Liverpool.

Pictures of the Manchester United squad preparing for the match can be seen in the gallery above. To see the next image, just swipe.

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SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20flexible%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20120Hz%2C%20Corning%20Gorilla%20Glass%205%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20MediaTek%20Dimensity%207200%20Pro%2C%204nm%2C%20octa-core%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2014%2C%20Nothing%20OS%202.5%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20main%2C%20f%2F1.88%20%2B%2050MP%20ultra-wide%2C%20f%2F2.2%3B%20OIS%2C%20EIS%2C%20auto-focus%2C%20ultra%20XDR%2C%20night%20mode%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030fps%2C%20full-HD%20%40%2060fps%3B%20slo-mo%20full-HD%20at%20120fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.2%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%205000mAh%3B%2050%25%20in%2030%20mins%20w%2F%2045w%20charger%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%20from%20water%2Fdust%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%2C%20milk%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2a)%2C%20USB-C-to-USB-C%20cable%2C%20pre-applied%20screen%20protector%2C%20SIM%20tray%20ejector%20tool%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh1%2C199%20(8GB%2F128GB)%20%2F%20Dh1%2C399%20(12GB%2F256GB)%3C%2Fp%3E%0A

COMPANY PROFILE

Name: Rain Management

Year started: 2017

Based: Bahrain

Employees: 100-120

Amount raised: $2.5m from BitMex Ventures and Blockwater. Another $6m raised from MEVP, Coinbase, Vision Ventures, CMT, Jimco and DIFC Fintech Fund

England squads for Test and T20 series against New Zealand

Test squad: Joe Root (capt), Jofra Archer, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Jack Leach, Saqib Mahmood, Matthew Parkinson, Ollie Pope, Dominic Sibley, Ben Stokes, Chris Woakes

T20 squad: Eoin Morgan (capt), Jonny Bairstow, Tom Banton, Sam Billings, Pat Brown, Sam Curran, Tom Curran, Joe Denly, Lewis Gregory, Chris Jordan, Saqib Mahmood, Dawid Malan, Matt Parkinson, Adil Rashid, James Vince

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

UEFA CHAMPIONS LEAGUE FIXTURES

All kick-off times 10.45pm UAE ( 4 GMT) unless stated

Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid

Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona

Spider-Man%202
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'How To Build A Boat'
Jonathan Gornall, Simon & Schuster

Honeymoonish
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What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

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

 

Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors

Updated: November 06, 2021, 7:06 AM