• Felipe Melo of Palmeiras lifts the Copa Libertadores after defeating Flamengo 2-1 at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
    Felipe Melo of Palmeiras lifts the Copa Libertadores after defeating Flamengo 2-1 at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
  • Palmeiras' Breno Henrique celebrates winning the Copa Libertadores with the trophy. Reuters
    Palmeiras' Breno Henrique celebrates winning the Copa Libertadores with the trophy. Reuters
  • Palmeiras' Danilo and teammates celebrate. Reuters
    Palmeiras' Danilo and teammates celebrate. Reuters
  • Fans of Palmeiras react after winning the Copa Libertadore. AFP
    Fans of Palmeiras react after winning the Copa Libertadore. AFP
  • Fans of Palmeiras react after winning the Copa Libertadores. AFP
    Fans of Palmeiras react after winning the Copa Libertadores. AFP
  • Fans of Flamengo react after losing the Copa Libertadores final. AFP
    Fans of Flamengo react after losing the Copa Libertadores final. AFP
  • Palmeiras' Breno Henrique and teammates celebrate. Reuters
    Palmeiras' Breno Henrique and teammates celebrate. Reuters
  • Deyverson of Palmeiras and a member of the coaching staff celebrate after the final. Getty Images
    Deyverson of Palmeiras and a member of the coaching staff celebrate after the final. Getty Images
  • Palmeiras' Felipe Melo celebrates winning the Copa Libertadores with teammates. Reuters
    Palmeiras' Felipe Melo celebrates winning the Copa Libertadores with teammates. Reuters
  • Palmeiras' Luiz Adriano celebrates with teammates. Reuters
    Palmeiras' Luiz Adriano celebrates with teammates. Reuters
  • Palmeiras' Luiz Adriano, centre, celebrates winning the Copa Libertadores with teammates. Reuters
    Palmeiras' Luiz Adriano, centre, celebrates winning the Copa Libertadores with teammates. Reuters
  • Palmeiras' Gabriel Menino celebrates. Reuters
    Palmeiras' Gabriel Menino celebrates. Reuters
  • Palmeiras' Gustavo Scarpa. Reuters
    Palmeiras' Gustavo Scarpa. Reuters
  • Palmeiras' Victor Luis kisses the Copa Libertadores trophy. Reuters
    Palmeiras' Victor Luis kisses the Copa Libertadores trophy. Reuters
  • President of Palmeiras Maurício Galiotte. Reuters
    President of Palmeiras Maurício Galiotte. Reuters
  • Players of Palmeiras celebrate their 2-1 extra-time win over Flamengo at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
    Players of Palmeiras celebrate their 2-1 extra-time win over Flamengo at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
  • President of Palmeiras Maurício Galiotte celebrates after the final. Reuters
    President of Palmeiras Maurício Galiotte celebrates after the final. Reuters
  • Felipe Melo of Palmeiras lifts the Champions Trophy. Getty Images
    Felipe Melo of Palmeiras lifts the Champions Trophy. Getty Images
  • Palmeiras' Raphael Veiga celebrates after scoring against Flamengo. AFP
    Palmeiras' Raphael Veiga celebrates after scoring against Flamengo. AFP
  • Felipe Melo of Palmeiras celebrates after defeating Flamengo 2-1in in the final. Getty Images
    Felipe Melo of Palmeiras celebrates after defeating Flamengo 2-1in in the final. Getty Images
  • Weverton uses his mobile phone after the final. Getty Images
    Weverton uses his mobile phone after the final. Getty Images
  • Patrick de Paula of Palmeiras. Getty Images
    Patrick de Paula of Palmeiras. Getty Images
  • Palmeiras' Patrick de Paula and Danilo celebrate winning the Copa Libertadores. Getty Images
    Palmeiras' Patrick de Paula and Danilo celebrate winning the Copa Libertadores. Getty Images
  • Palmeiras' Danilo celebrates winning the Copa Libertadores with the trophy. Reuters
    Palmeiras' Danilo celebrates winning the Copa Libertadores with the trophy. Reuters
  • Palmeiras' Patrick de Paula and Gustavo Scarpa celebrate in front of fans. Reuters
    Palmeiras' Patrick de Paula and Gustavo Scarpa celebrate in front of fans. Reuters
  • Fans of Flamengo react after losing the Copa Libertadores final. AFP
    Fans of Flamengo react after losing the Copa Libertadores final. AFP
  • Palmeiras fans celebrate winning the Copa Libertadores. Reuters
    Palmeiras fans celebrate winning the Copa Libertadores. Reuters
  • Gustavo Gomez of Palmeiras celebrates. Getty Images
    Gustavo Gomez of Palmeiras celebrates. Getty Images
  • Palmeiras' Felipe Melo celebrates with his teammate Danilo Barbosa. EPA
    Palmeiras' Felipe Melo celebrates with his teammate Danilo Barbosa. EPA

David Luiz defends Flamengo teammate after costly error in Copa Libertadores final


Steve Luckings
  • English
  • Arabic

David Luiz defended his Flamengo teammate Andreas Pereira on Saturday after the loanee from Manchester United made a decisive mistake in their 2-1 defeat by Palmeiras in the Copa Libertadores final.

Pereira was caught in possession 30 yards from goal by Deyverson, who drove on to score the winning goal five minutes into extra time at the Centenario stadium in Montevideo.

But Luiz, who arrived at Flamengo in September after years spent at Benfica, Chelsea, Paris Saint-Germain and Arsenal, said the 25-year-old midfielder was not the reason that Flamengo failed to win their second Libertadores - South America's equivalent of the Champions League - in three years.

“That’s football,” Luiz said. “He was having a great game, playing fantastic, and then in one move it all comes crashing down. The only thing I said to him was that no matter how much people will analyse that moment, we didn’t lose the game because of that.”

“Our vision has to be deeper and broader than that analysis, especially with a great player like Andreas. I’m very sad because he is a great friend, a great player and sad because he deserves more, sad because we deserved more.”

Luiz’s explanation was understandable and came after goalkeeper Diego Alves also defended Pereira, saying "Victory is ours [as a team] and defeat is too."

Luiz, though, was not alone in believing Flamengo were unlucky in a game where they spent more time than their opponents going forward.

Flamengo had around two-thirds of possession and the same with attempts on goal but fell behind to a Raphael Veiga strike after five minutes and although they were the better side in the second half and scored through Gabriel Barbosa after 72 minutes, they lost to Deyverson’s opportunist goal early in extra time.

“We need to have the humility to recognise that Palmeiras came with a strategy of playing on the counter attack, to take advantage of our errors, and that is what happened,” said the defender. “They’re not here for the second year in a row for nothing.”

The result means Palmeiras become the first team since Boca Juniors in 2001 to win back-to-back Libertadores titles.

It also means the Sao Paulo club are the seventh and final team confirmed for next year's Fifa Club World Cup in Abu Dhabi.

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
War and the virus
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.

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

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
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The 12 breakaway clubs

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
UAE squad

Humaira Tasneem (c), Chamani Senevirathne (vc), Subha Srinivasan, NIsha Ali, Udeni Kuruppuarachchi, Chaya Mughal, Roopa Nagraj, Esha Oza, Ishani Senevirathne, Heena Hotchandani, Keveesha Kumari, Judith Cleetus, Chavi Bhatt, Namita D’Souza.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
US%20federal%20gun%20reform%20since%20Sandy%20Hook
%3Cp%3E-%20April%2017%2C%202013%3A%20A%20bipartisan-drafted%20bill%20to%20expand%20background%20checks%20and%20ban%20assault%20weapons%20fails%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20July%202015%3A%20Bill%20to%20require%20background%20checks%20for%20all%20gun%20sales%20is%20introduced%20in%20House%20of%20Representatives.%20It%20is%20not%20brought%20to%20a%20vote.%3C%2Fp%3E%0A%3Cp%3E-%20June%2012%2C%202016%3A%20Orlando%20shooting.%20Barack%20Obama%20calls%20on%20Congress%20to%20renew%20law%20prohibiting%20sale%20of%20assault-style%20weapons%20and%20high-capacity%20magazines.%3C%2Fp%3E%0A%3Cp%3E-%20October%201%2C%202017%3A%20Las%20Vegas%20shooting.%20US%20lawmakers%20call%20for%20banning%20bump-fire%20stocks%2C%20and%20some%20renew%20call%20for%20assault%20weapons%20ban.%3C%2Fp%3E%0A%3Cp%3E-%20February%2014%2C%202018%3A%20Seventeen%20pupils%20are%20killed%20and%2017%20are%20wounded%20during%20a%20mass%20shooting%20in%20Parkland%2C%20Florida.%3C%2Fp%3E%0A%3Cp%3E-%20December%2018%2C%202018%3A%20Donald%20Trump%20announces%20a%20ban%20on%20bump-fire%20stocks.%3C%2Fp%3E%0A%3Cp%3E-%20August%202019%3A%20US%20House%20passes%20law%20expanding%20background%20checks.%20It%20is%20not%20brought%20to%20a%20vote%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20April%2011%2C%202022%3A%20Joe%20Biden%20announces%20measures%20to%20crack%20down%20on%20hard-to-trace%20'ghost%20guns'.%3C%2Fp%3E%0A%3Cp%3E-%20May%2024%2C%202022%3A%20Nineteen%20children%20and%20two%20teachers%20are%20killed%20at%20an%20elementary%20school%20in%20Uvalde%2C%20Texas.%3C%2Fp%3E%0A%3Cp%3E-%20June%2025%2C%202022%3A%20Joe%20Biden%20signs%20into%20law%20the%20first%20federal%20gun-control%20bill%20in%20decades.%3C%2Fp%3E%0A
THE BIO

Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place

Job Title: Human resources administrator, Expo 2020 Dubai

First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group

Entrepreneur: Started his own graphic design business

Favourite singer: Avril Lavigne

Favourite travel destination: Germany and Saudi Arabia

Family: Six sisters

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

Scoreline

Ireland 16 (Tries: Stockdale Cons: Sexton Pens: Sexton 3)

New Zealand 9 (Pens: Barrett 2 Drop Goal: Barrett)

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

Tour de France

When: July 7-29

UAE Team Emirates:
Dan Martin, Alexander Kristoff, Darwin Atapuma, Marco Marcato, Kristijan Durasek, Oliviero Troia, Roberto Ferrari and Rory Sutherland

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Updated: November 28, 2021, 3:50 AM