Ralf Rangnick after being unveiled as Manchester United interim manager at Old Trafford on Friday, December 3, 2021. Getty
Ralf Rangnick after being unveiled as Manchester United interim manager at Old Trafford on Friday, December 3, 2021. Getty
Ralf Rangnick after being unveiled as Manchester United interim manager at Old Trafford on Friday, December 3, 2021. Getty
Ralf Rangnick after being unveiled as Manchester United interim manager at Old Trafford on Friday, December 3, 2021. Getty

New Manchester United manager Ralf Rangnick grateful for chat with Ole Gunnar Solskjaer


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New Manchester United interim manager Ralf Rangnick has expressed his gratitude to Ole Gunnar Solskjaer, after revealing he had a long talk with the man he replaced at Old Trafford.

Rangnick, who is due to move to a consultancy role at the club at the end of the season, has also not ruled out staying on as permanent manager at the club.

The German watched Thursday’s 3-2 victory against Arsenal from the Old Trafford directors’ box and is set to take charge of his first game as interim manager at home to Crystal Palace on Sunday.

Solskjaer was sacked last month after a series of bad results, with Michael Carrick steadying the ship as caretaker manager during an unbeaten three-game stint that saw them beat Villarreal in the Champions League, draw with table-toppers Chelsea in the Premier League and then beat Arsenal.

And Rangnick expressed his gratitude to the Norwegian for giving him the background on the group he is inheriting at United.

“We haven’t spoken about [the consultancy role] in detail in all the conversations we had with John [Murtough, football director) and also with Ed (Woodward, executive vice-chairman) but especially with John,” he said.

“I also had a long phone call with [co-chairman] Joel Glazer for more than half an hour. I also spoke with Ole last Sunday before the Chelsea game for almost two hours.

“He was very generous to spend one-and-a-half hours on the phone with me telling me all his inside details about the team.”

As for his long-term role at the club, Rangnick added: “The people with whom I have spoken so far have been very clear that we’re talking about a six-and-a-half-month role as a manager currently.

“We have never spoken about what will happen in the summer. Right now I’m fully aware they might be looking for a new manager.

“Maybe if they ask my opinion and everything goes well and we develop the team, I might even make the same recommendation to the board that I did at Leipzig twice, when I recommended it might be a good idea to keep working with me for one year.

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  • Manchester United's Cristiano Ronaldo celebrates after scoring against Newcastle United at Old Trafford on September 11, 2021. AFP
    Manchester United's Cristiano Ronaldo celebrates after scoring against Newcastle United at Old Trafford on September 11, 2021. AFP
  • Cristiano Ronaldo after scoring his second goal for Juventus during the Serie A match at Parma on December 19, 2020. AFP
    Cristiano Ronaldo after scoring his second goal for Juventus during the Serie A match at Parma on December 19, 2020. AFP
  • Cristiano Ronaldo celebrates after scoring a goal for Manchester United in their Champions League match at Atalanta on November 2, 2021. AFP
    Cristiano Ronaldo celebrates after scoring a goal for Manchester United in their Champions League match at Atalanta on November 2, 2021. AFP
  • Cristiano Ronaldo celebrates after scoring for Juventus in their Champions League match at home to Atletico Madrid on March 12, 2019. AFP
    Cristiano Ronaldo celebrates after scoring for Juventus in their Champions League match at home to Atletico Madrid on March 12, 2019. AFP
  • Cristiano Ronaldo after scoring for Real Madrid in the Champions League semi-final first-leg against Atletico Madrid at the Santiago Bernabeu Stadium on May 2, 2017. AFP
    Cristiano Ronaldo after scoring for Real Madrid in the Champions League semi-final first-leg against Atletico Madrid at the Santiago Bernabeu Stadium on May 2, 2017. AFP
  • Cristiano Ronaldo celebrates after scoring for Real Madrid in a La Liga game at home to Real Sociedad on February 10, 2018. AFP
    Cristiano Ronaldo celebrates after scoring for Real Madrid in a La Liga game at home to Real Sociedad on February 10, 2018. AFP
  • Manchester United's Cristiano Ronaldo celebrates after scoring against Newcastle United at Old Trafford on September 11, 2021. AFP
    Manchester United's Cristiano Ronaldo celebrates after scoring against Newcastle United at Old Trafford on September 11, 2021. AFP
  • Cristiano Ronaldo celebrates with teammate Isco after scoring for Real Madrid in a La Liga game at Espanyol on September 12, 2015. AFP
    Cristiano Ronaldo celebrates with teammate Isco after scoring for Real Madrid in a La Liga game at Espanyol on September 12, 2015. AFP
  • Cristiano Ronaldo celebrates after scoring his 100th goal for Portugal during the Uefa Nations League match against Sweden in Solna on September 8, 2020. AFP
    Cristiano Ronaldo celebrates after scoring his 100th goal for Portugal during the Uefa Nations League match against Sweden in Solna on September 8, 2020. AFP
  • Cristiano Ronaldo celebrates after scoring for Real Madrid in the Champions League semi-final first-leg match at Juventus on May 5, 2015. AFP
    Cristiano Ronaldo celebrates after scoring for Real Madrid in the Champions League semi-final first-leg match at Juventus on May 5, 2015. AFP
  • Cristiano Ronaldo celebrates with Sergio Ramos after scoring for Real Madrid during the Champions League semi-final second-leg at home to Juventus on May 13, 2015. AFP
    Cristiano Ronaldo celebrates with Sergio Ramos after scoring for Real Madrid during the Champions League semi-final second-leg at home to Juventus on May 13, 2015. AFP
  • Cristiano Ronaldo celebrates after scoring for Portugal during the Euro 2012 match against the Netherlands at the Metalist stadium in Kharkiv on June 17, 2012. AFP
    Cristiano Ronaldo celebrates after scoring for Portugal during the Euro 2012 match against the Netherlands at the Metalist stadium in Kharkiv on June 17, 2012. AFP
  • Cristiano Ronaldo celebrates after scoring for Real Madrid in the Champions League final against Juventus in Cardiff on June 3, 2017. AFP
    Cristiano Ronaldo celebrates after scoring for Real Madrid in the Champions League final against Juventus in Cardiff on June 3, 2017. AFP
  • Cristiano Ronaldo celebrates after scoring for Real Madrid during a La Liga match at home to Villarreal on January 9, 2011. AFP
    Cristiano Ronaldo celebrates after scoring for Real Madrid during a La Liga match at home to Villarreal on January 9, 2011. AFP
  • Cristiano Ronaldo celebrates after scoring for Real Madrid in a La Liga match at home to Malaga on May 8, 2013. AFP
    Cristiano Ronaldo celebrates after scoring for Real Madrid in a La Liga match at home to Malaga on May 8, 2013. AFP
  • Cristiano Ronaldo celebrates with Wayne Rooney after scoring for Manchester United against Inter Milan during their Champions League match at Old Trafford on March 11, 2009. AFP
    Cristiano Ronaldo celebrates with Wayne Rooney after scoring for Manchester United against Inter Milan during their Champions League match at Old Trafford on March 11, 2009. AFP
  • Real Madrid's Cristiano Ronaldo reacts during the Champions League game at FC Zurich on September 15, 2009. AFP
    Real Madrid's Cristiano Ronaldo reacts during the Champions League game at FC Zurich on September 15, 2009. AFP
  • Manchester United's Cristiano Ronaldo celebrates scoring against Bolton Wanderers during the Premier League match at Old Trafford on March 19, 2008. AFP
    Manchester United's Cristiano Ronaldo celebrates scoring against Bolton Wanderers during the Premier League match at Old Trafford on March 19, 2008. AFP
  • Manchester United's Cristiano Ronaldo celebrates after scoring in the Premier League match against Arsenal on December 2, 2021. EPA
    Manchester United's Cristiano Ronaldo celebrates after scoring in the Premier League match against Arsenal on December 2, 2021. EPA
  • Cristiano Ronaldo celebrates scoring for Manchester United away to Aston Villa in the FA Cup third round on January 5, 2008. AFP
    Cristiano Ronaldo celebrates scoring for Manchester United away to Aston Villa in the FA Cup third round on January 5, 2008. AFP
  • Cristiano Ronaldo celebrates after scoring for Portugal in the Euro 2004 semi-final against the Netherlands in Lisbon on June 30, 2004. AFP
    Cristiano Ronaldo celebrates after scoring for Portugal in the Euro 2004 semi-final against the Netherlands in Lisbon on June 30, 2004. AFP
  • Cristiano Ronaldo celebrates scoring for Manchester United against Portsmouth during the Premier League match at Old Trafford on November 1, 2003. AFP
    Cristiano Ronaldo celebrates scoring for Manchester United against Portsmouth during the Premier League match at Old Trafford on November 1, 2003. AFP
  • Cristiano Ronaldo celebrates after scoring for Juventus against Genoa in Serie A. EPA
    Cristiano Ronaldo celebrates after scoring for Juventus against Genoa in Serie A. EPA
  • Cristiano Ronaldo scores for Real Madrid in the Champions League quarter-final against Juventus on April 4, 2018. EPA
    Cristiano Ronaldo scores for Real Madrid in the Champions League quarter-final against Juventus on April 4, 2018. EPA
  • Cristiano Ronaldo celebrates after scoring for Juventus during the Serie A match against Sassuolo at Allianz Stadium on September 16, 2018. Getty
    Cristiano Ronaldo celebrates after scoring for Juventus during the Serie A match against Sassuolo at Allianz Stadium on September 16, 2018. Getty
  • Cristiano Ronaldo celebrates after scoring a last-minute penalty against Juventus for Real Madrid in the Champions League quarter-finals on April 11, 2018. EPA
    Cristiano Ronaldo celebrates after scoring a last-minute penalty against Juventus for Real Madrid in the Champions League quarter-finals on April 11, 2018. EPA

“But this is all hypothetical. We cannot speak about that. For me now it’s about winning the next games and this is the major focus.”

The 63-year-old is confident Cristiano Ronaldo, who scored twice against Arsenal, will flourish despite his well-documented high-pressing style.

“You always have to adapt your style or your idea of football to the players you have available, not vice versa,” Rangnick said.

“Having seen Cristiano yesterday in the second half at the age of 36, an amazing top professional. At his age, I’ve never seen a player who is still that physically fit.

“He’s still a player who can easily make the difference. So yes, it’s about how we can develop the whole team not only Cristiano.

“We play in the most competitive league in the world so we need all the players on board. What I saw from Cristiano yesterday, he is more than willing to do that, to put his input into the team. His teammates will have to do the same.”

Lowest Test scores

26 - New Zealand v England at Auckland, March 1955

30 - South Africa v England at Port Elizabeth, Feb 1896

30 - South Africa v England at Birmingham, June 1924

35 - South Africa v England at Cape Town, April 1899

36 - South Africa v Australia at Melbourne, Feb. 1932

36 - Australia v England at Birmingham, May 1902

36 - India v Australia at Adelaide, Dec. 2020

38 - Ireland v England at Lord's, July 2019

42 - New Zealand v Australia in Wellington, March 1946

42 - Australia v England in Sydney, Feb. 1888

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Starring: Joaquim Phoenix, Ekaterina Samsonov

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4/5

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Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

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Delhi Daredevils 174-4 (20 ovs)
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Who has won what so far in the West Asia Premiership season?

Western Clubs Champions League - Winners: Abu Dhabi Harlequins; Runners up: Bahrain

Dubai Rugby Sevens - Winners: Dubai Exiles; Runners up: Jebel Ali Dragons

West Asia Premiership - Winners: Jebel Ali Dragons; Runners up: Abu Dhabi Harlequins

UAE Premiership Cup - Winners: Abu Dhabi Harlequins; Runners up: Dubai Exiles

West Asia Cup - Winners: Bahrain; Runners up: Dubai Exiles

West Asia Trophy - Winners: Dubai Hurricanes; Runners up: DSC Eagles

Final West Asia Premiership standings - 1. Jebel Ali Dragons; 2. Abu Dhabi Harlequins; 3. Bahrain; 4. Dubai Exiles; 5. Dubai Hurricanes; 6. DSC Eagles; 7. Abu Dhabi Saracens

Fixture (UAE Premiership final) - Friday, April 13, Al Ain – Dubai Exiles v Abu Dhabi Harlequins

THE%20SWIMMERS
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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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Power: 153hp at 6,000rpm

Torque: 200Nm at 4,000rpm

Transmission: 6-speed auto

Price: Dh99,000

On sale: now

SPECS

Nissan 370z Nismo

Engine: 3.7-litre V6

Transmission: seven-speed automatic

Power: 363hp

Torque: 560Nm

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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

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

THE SPECS

Engine: 4.4-litre V8

Transmission: eight-speed automatic

Power: 523hp

Torque: 750Nm

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: December 03, 2021, 12:52 PM