• Barcelona's Sergio Busquets (C) and teammates react after losing at Barcelona. EPA
    Barcelona's Sergio Busquets (C) and teammates react after losing at Barcelona. EPA
  • Bayern's Thomas Muller, left, reacts with teammates after scoring the opening goal in the 3-0 win against Barcelona. AP
    Bayern's Thomas Muller, left, reacts with teammates after scoring the opening goal in the 3-0 win against Barcelona. AP
  • Barcelona coach Xavi watches the match unfold. AFP
    Barcelona coach Xavi watches the match unfold. AFP
  • Gerard Pique, left, and Ronald Araujo leave the pitch. AP
    Gerard Pique, left, and Ronald Araujo leave the pitch. AP
  • Muller heads the first goal. AP
    Muller heads the first goal. AP
  • Leroy Sane celebrates scoring the second. AFP
    Leroy Sane celebrates scoring the second. AFP
  • Bayern's Jamal Musiala (R) celebrates after scoring the third. EPA
    Bayern's Jamal Musiala (R) celebrates after scoring the third. EPA
  • Barcelona's players leave the pitch after their Champions League exit. AP
    Barcelona's players leave the pitch after their Champions League exit. AP
  • Barcelona's Oscar Mingueza (L) and Sergio Busquets at the final whistle. AP
    Barcelona's Oscar Mingueza (L) and Sergio Busquets at the final whistle. AP
  • Barcelona's Spanish midfielder Riqui Puig had a tough night. AFP
    Barcelona's Spanish midfielder Riqui Puig had a tough night. AFP
  • Bayern's Leroy Sane celebrates with his teammates after scoring the second. EPA
    Bayern's Leroy Sane celebrates with his teammates after scoring the second. EPA
  • Bayern's Thomas Muller celebrates with his teammates. EPA
    Bayern's Thomas Muller celebrates with his teammates. EPA

Barcelona's star has fallen but the Europa League could be their salvation


Andy Mitten
  • English
  • Arabic

On Wednesday evening, thousands of Catalans turned out to see their new star illuminate the city. It was not a player for FC Barcelona, but a 5.5 tonne star which was unveiled at the top of the iconic Sagrada Familia cathedral. As the cathedral, which has been under construction for 139 years, reached new heights, another local institution with 121 years to its name, sunk to a modern low.

The city’s main football club were eliminated from the Champions League at the group stage for the first time since 2001 after a 3-0 defeat in a freezing Munich. Season 2003/04 was the last time Barcelona didn’t play Champions League football after finishing out of the top four in La Liga.

Barca might have to get used to it, and missing out on the money which comes with it – which is one reason they were desperate to join a European Super League and the promised riches.

That dream has been shattered for now and in the real world the Catalans are currently seveth in the table and six points off reigning Spanish champions Atletico in fourth. It’s going to be a struggle for them to get back into a competition where for 13 straight years they reached at least the last eight and were crowned champions of Europe in 2006, 2009, 2011 and 2015.

What did they expect? Barcelona scored only two goals in their six Champions League group games this season. When they last won the competition in 2014/15 they had scored 15 by the same stage, winning their group ahead of Paris Saint-Germain and Ajax. Those two have progressed to become two of the most talked about sides in football for the right reasons, while Barcelona have regressed into a well-documented mess and Xavi, who played in all of those Champions League title wins, is back to unpick it.

Xavi, 40, was furious after Wednesday’s defeat to the Germans. “I'm angry. This is the reality. We have to tackle it face on. There's nothing else for it. A new era starts today. We start from zero.”

Bayern v Barca player ratings

  • Alphonso Davies: 8 - The left-back was a useful outlet for Bayern going forward, with Barcelona struggling to contain him when he got into his stride. He raced down the flank, beating a number of players before he crossed the ball to Musiala for a third goal. AFP
    Alphonso Davies: 8 - The left-back was a useful outlet for Bayern going forward, with Barcelona struggling to contain him when he got into his stride. He raced down the flank, beating a number of players before he crossed the ball to Musiala for a third goal. AFP
  • Benjamin Pavard: 6 - The France international had a safe performance without causing any problems both defensively and offensively. He made one good block to deny Dembele on his side in the first-half. AFP
    Benjamin Pavard: 6 - The France international had a safe performance without causing any problems both defensively and offensively. He made one good block to deny Dembele on his side in the first-half. AFP
  • Kingsley Coman: 7 - The winger had a good performance, causing issues for Alba and Mingueza during the game. He should have had an assist to his name, playing an unselfish pass to Sane just yards away from goal that he then missed. AP
    Kingsley Coman: 7 - The winger had a good performance, causing issues for Alba and Mingueza during the game. He should have had an assist to his name, playing an unselfish pass to Sane just yards away from goal that he then missed. AP
  • Corentin Tolisso: 6 - The 27-year-old rotated possession well at times but struggled defensively when beaten. He took a poor touch before fouling Dest in the first-half for one of his poorer moments in the game. EPA
    Corentin Tolisso: 6 - The 27-year-old rotated possession well at times but struggled defensively when beaten. He took a poor touch before fouling Dest in the first-half for one of his poorer moments in the game. EPA
  • Leroy Sane: 8 - The former Manchester City winger wreaked havoc all evening and could have had more goals to his name. He scored a fantastic strike from outside the box. EPA
    Leroy Sane: 8 - The former Manchester City winger wreaked havoc all evening and could have had more goals to his name. He scored a fantastic strike from outside the box. EPA
  • Thomas Muller: 7 - The playmaker put in a classy performance, playing deft touches that kept the game flowing for Bayern. He also scored the opener, latching onto a cross from Lewandowski to give his side the lead. AFP
    Thomas Muller: 7 - The playmaker put in a classy performance, playing deft touches that kept the game flowing for Bayern. He also scored the opener, latching onto a cross from Lewandowski to give his side the lead. AFP
  • Jamal Musiala: 7 - The 18-year-old played well, running late into the box to cause problems. He then scored a goal in the same way, finishing from Davies’ cross into him. Reuters
    Jamal Musiala: 7 - The 18-year-old played well, running late into the box to cause problems. He then scored a goal in the same way, finishing from Davies’ cross into him. Reuters
  • Robert Lewandowski: 6 - The Polish international had an uncharacteristically quiet night, but still came out with an assist to his name. He did well to beat Pique before crossing for Muller’s opener. AFP
    Robert Lewandowski: 6 - The Polish international had an uncharacteristically quiet night, but still came out with an assist to his name. He did well to beat Pique before crossing for Muller’s opener. AFP
  • SUBS: Marc Roca (For Tolisso 60’): 6 - The former Espanyol midfielder joined the game against his former rivals with the game drifting to its conclusion. He had a fine game, playing accurate passes on the ball to keep the game ticking. Getty
    SUBS: Marc Roca (For Tolisso 60’): 6 - The former Espanyol midfielder joined the game against his former rivals with the game drifting to its conclusion. He had a fine game, playing accurate passes on the ball to keep the game ticking. Getty
  • Bouna Sarr (For Coman 71’): 6 - The 29-year-old joined the game as his side looked to see it out while resting some others. He had little to do, but played one key pass that resulted in a shot for Bayern. EPA
    Bouna Sarr (For Coman 71’): 6 - The 29-year-old joined the game as his side looked to see it out while resting some others. He had little to do, but played one key pass that resulted in a shot for Bayern. EPA
  • Omar Richards (For Davies 71): 5 - The former Reading man came on and got himself involved very quickly. However, he was beaten too easily in one instance, resulting in giving away a foul and getting a yellow card. Getty
    Omar Richards (For Davies 71): 5 - The former Reading man came on and got himself involved very quickly. However, he was beaten too easily in one instance, resulting in giving away a foul and getting a yellow card. Getty
  • Malik Tillman (For Lewandowski 78’): N/R - The 19-year-old made a short appearance, picking up the ball in deeper areas when he dropped from the forward positions. Getty
    Malik Tillman (For Lewandowski 78’): N/R - The 19-year-old made a short appearance, picking up the ball in deeper areas when he dropped from the forward positions. Getty
  • Tanguy Nianzou (For Sule 78’): N/R - The young defender came on late and had little to do, only forced into making one challenge from a Barcelona attack. Getty
    Tanguy Nianzou (For Sule 78’): N/R - The young defender came on late and had little to do, only forced into making one challenge from a Barcelona attack. Getty
  • BARCELONA RATINGS: Marc-Andre Ter Stegen: 4 - The Germany international had a poor game both with the ball and when making saves. He gave away the ball to Lewandowski early on that could have resulted in a goal, before he made a poor attempt to deny Sane from range. Reuters
    BARCELONA RATINGS: Marc-Andre Ter Stegen: 4 - The Germany international had a poor game both with the ball and when making saves. He gave away the ball to Lewandowski early on that could have resulted in a goal, before he made a poor attempt to deny Sane from range. Reuters
  • Jordi Alba: 6 - The full-back had a fine game before he was substituted off, doing his part defensively. He made an important clearance to deny Sane from scoring from close-range but injured himself in doing so. AFP
    Jordi Alba: 6 - The full-back had a fine game before he was substituted off, doing his part defensively. He made an important clearance to deny Sane from scoring from close-range but injured himself in doing so. AFP
  • Clement Lenglet: 5 - The 26-year-old had a busy evening, much like the rest of his backline. He could and should have done better to deny Muller’s header at the back post for the opener. Reuters
    Clement Lenglet: 5 - The 26-year-old had a busy evening, much like the rest of his backline. He could and should have done better to deny Muller’s header at the back post for the opener. Reuters
  • Ronald Araujo: 4 - The 22-year-old struggled defensively, getting beaten far too easily. He picked up an early yellow in the game, taking out Davies who beat him on the flank with ease. AP
    Ronald Araujo: 4 - The 22-year-old struggled defensively, getting beaten far too easily. He picked up an early yellow in the game, taking out Davies who beat him on the flank with ease. AP
  • Sergino Dest: 6 - The USMNT international looked bright at times, bringing unpredictability in his play down the right flank. In one move, he made a neat little move outside then inside to cross the ball to Depay. Getty
    Sergino Dest: 6 - The USMNT international looked bright at times, bringing unpredictability in his play down the right flank. In one move, he made a neat little move outside then inside to cross the ball to Depay. Getty
  • Sergio Busquets: 4 - The midfielder was often beaten far too easily in the middle, giving far too much space behind him. He was walking a tightrope throughout the game, taking a yellow card just minutes into it after fouling Lewandowski to deny the forward from a ter Stegen error. AFP
    Sergio Busquets: 4 - The midfielder was often beaten far too easily in the middle, giving far too much space behind him. He was walking a tightrope throughout the game, taking a yellow card just minutes into it after fouling Lewandowski to deny the forward from a ter Stegen error. AFP
  • Gavi: 7 - The 17-year-old had a busy game, covering a lot of ground for his side but rarely getting a touch. His best chance was a run on the right that he cut back to Depay but nothing came from it. AFP
    Gavi: 7 - The 17-year-old had a busy game, covering a lot of ground for his side but rarely getting a touch. His best chance was a run on the right that he cut back to Depay but nothing came from it. AFP
  • Ousmane Dembele: 6 -The forward was Barcelona’s most dangerous outlet, but missed the end product to make it count. This was only exemplified when he did well to find space on the edge of the box, but blasted the shot over the bar. AP
    Ousmane Dembele: 6 -The forward was Barcelona’s most dangerous outlet, but missed the end product to make it count. This was only exemplified when he did well to find space on the edge of the box, but blasted the shot over the bar. AP
  • Memphis Depay: 5 - The forward had little service that fell his way during the game, struggling to get himself into the tie. His best piece of play was a dribble then pass to Dembele that the forward then skied. AFP
    Memphis Depay: 5 - The forward had little service that fell his way during the game, struggling to get himself into the tie. His best piece of play was a dribble then pass to Dembele that the forward then skied. AFP
  • SUBS: Oscar Mingueza (For Alba 30’): 5 - The full-back came on for the injured Alba and had issues containing Coman all night. He got a booking for taking out the winger and was beaten far too easily in the air by Muller for the opening goal. AFP
    SUBS: Oscar Mingueza (For Alba 30’): 5 - The full-back came on for the injured Alba and had issues containing Coman all night. He got a booking for taking out the winger and was beaten far too easily in the air by Muller for the opening goal. AFP
  • Nico Gonzalez (For Dest 46’): 6 - The 19-year-old covered some good ground in the game coming from the bench as his side looked to bring themselves back into the tie. He managed to beat Richards with a piece of skill, before he was brought to the ground. Reuters
    Nico Gonzalez (For Dest 46’): 6 - The 19-year-old covered some good ground in the game coming from the bench as his side looked to bring themselves back into the tie. He managed to beat Richards with a piece of skill, before he was brought to the ground. Reuters
  • Riqui Puig (For de Jong 73’): 6 - The youngster had little time on the pitch but covered a lot of ground in high areas, triggering the press for the side as they tried to find a glimmer of hope. AFP
    Riqui Puig (For de Jong 73’): 6 - The youngster had little time on the pitch but covered a lot of ground in high areas, triggering the press for the side as they tried to find a glimmer of hope. AFP
  • Philippe Coutinho (For Dembele 73’): 6 - The former Bayern loanee made a short appearance towards the end, with his one chance being a rather tame shot from the left straight at Neuer. AFP
    Philippe Coutinho (For Dembele 73’): 6 - The former Bayern loanee made a short appearance towards the end, with his one chance being a rather tame shot from the left straight at Neuer. AFP
  • Yusuf Demir (For Gavi 86’): N/R - The loanee came on to preserve the legs of Gavi late on, having little time to do anything in his short cameo. AP
    Yusuf Demir (For Gavi 86’): N/R - The loanee came on to preserve the legs of Gavi late on, having little time to do anything in his short cameo. AP

Bayern Munich were on another level in freezing temperatures at home where they haven’t lost in Europe since 2013, just as they were when they put eight past Barca to knock them out of the 2019/20 Champions League. It used to be the other way around, but as Bayern’s Thomas Müller said: “Barca cannot cope with the intensity. Technically and tactically, they have it all. But at the highest level, they cannot match the intensity of the game.”

Barca have lost too much talent to compete with the best. Their squad was too bloated with talent and high earners. They had the highest wage bill in football in 2019, but if you take out the goals and experience of Lionel Messi, Luis Suarez, Antoine Griezmann, Neymar, Ivan Rakitic, Arturo Vidal, Rafinha et al and replace most with talented but inexperienced players, you’re going to drop several levels. Add in injuries and ill-fortune like signing Sergio Aguero, who can’t play because of a heart condition, and you have this Barcelona team in December 2021.

This isn’t on Xavi. He’s not been in the job for long enough to make the changes he wants and needs. He needs players back from injury and new signings in January. Barcelona – the city and the club – remains hugely attractive to footballers and they should rise again, but when? Before the Sagrada Familia is scheduled to be finished in 2026? And will the millions of converts attracted to them when they were the best team in the world stick around?

Aguero taken to hospital with chest pains

  • Barcelona's Sergio Aguero leaves the pitch just before half time. Reuters
    Barcelona's Sergio Aguero leaves the pitch just before half time. Reuters
  • Barcelona's Sergio Aguero after receiving medical treatment. Reuters
    Barcelona's Sergio Aguero after receiving medical treatment. Reuters
  • Barcelona's Sergio Aguero goes down after signalling to the bench. Reuters
    Barcelona's Sergio Aguero goes down after signalling to the bench. Reuters
  • Barcelona's Sergio Aguero, top right, heads the ball. AP Photo
    Barcelona's Sergio Aguero, top right, heads the ball. AP Photo
  • Barcelona's Sergio Aguero shoots at goal. Reuters
    Barcelona's Sergio Aguero shoots at goal. Reuters
  • Barcelona striker Sergio Aguero vies for the ball with Alaves defender Victor Laguardia. EPA
    Barcelona striker Sergio Aguero vies for the ball with Alaves defender Victor Laguardia. EPA
  • Barcelona striker Sergio Aguero leaves the pitch. EPA
    Barcelona striker Sergio Aguero leaves the pitch. EPA
  • Alaves' French defender Florian Lejeune challenges Barcelona's Dutch forward Memphis Depay. AFP
    Alaves' French defender Florian Lejeune challenges Barcelona's Dutch forward Memphis Depay. AFP
  • Barcelona's Dutch forward Memphis Depay heads the ball. AFP
    Barcelona's Dutch forward Memphis Depay heads the ball. AFP
  • Alaves' Spanish goalkeeper Antonio Sivera dives to stop Barcelona's Dutch forward Memphis Depay's shot. AFP
    Alaves' Spanish goalkeeper Antonio Sivera dives to stop Barcelona's Dutch forward Memphis Depay's shot. AFP
  • Barcelona' forward Memphis Depay celebrates scoring the opening goal. AFP
    Barcelona' forward Memphis Depay celebrates scoring the opening goal. AFP
  • Alaves defender Florian Lejeune challenges Barcelona's Memphis Depay. AFP
    Alaves defender Florian Lejeune challenges Barcelona's Memphis Depay. AFP
  • Barcelona's Memphis Depay vies with Alaves' Ximo Navarro. AFP
    Barcelona's Memphis Depay vies with Alaves' Ximo Navarro. AFP
  • Barcelona's Spanish coach Sergi Barjuan stands on the sideline. AFP
    Barcelona's Spanish coach Sergi Barjuan stands on the sideline. AFP
  • Barcelona caretaker coach. Reuters
    Barcelona caretaker coach. Reuters
  • Barcelona's Nicolas Gonzalez reacts after conceding their first goal scored by Alaves' Luis Rioja. Reuters
    Barcelona's Nicolas Gonzalez reacts after conceding their first goal scored by Alaves' Luis Rioja. Reuters
  • Barcelona's Marc-Andre ter Stegen reacts after conceding their first goal. Reuters
    Barcelona's Marc-Andre ter Stegen reacts after conceding their first goal. Reuters
  • Barcelona defender Oscar Mingueza vies for the ball with Alaves' Luis Rioja. EPA
    Barcelona defender Oscar Mingueza vies for the ball with Alaves' Luis Rioja. EPA

The members who own the club will vote again this month on redeveloping the ageing Camp Nou stadium, funded by a separate loan similar to the one brokered by Real Madrid, who are finalising the redevelopment of the Bernabéu. The men’s team will likely move to their expanded secondary stadium for a season or more, currently home of the best women’s team in football, but the bigger focus is on the men’s side – and it’s a fallen one because it has been run so poorly.

Asked after the game in Munich to explain the difference between Barcelona and Bayern Munich in recent years, veteran defender Gerard Pique said: "The management of the club. It's as simple as that." Barca overspent, recruited poorly, grew arrogant and greedy. People who’d loved them from afar, even if as a second club, began to loath them. And now it has all come crashing down.

Football will be poorer for a weaker Barcelona, a club still proudly owned by their members, but the reality is that Barca will now play Europa League football for the first time. They have the talent to win it, but it’s a young squad. Gavi was their best player in Munich, but he’s 17.

“Barca’s objective is the Champions League, not the Europa League,” said Xavi. “But our reality now is the Europa League and we have to win it.”

Gavi, right, was Barcelona's best player in Munich but was powerless to stop a rampaging Bayern. Reuters
Gavi, right, was Barcelona's best player in Munich but was powerless to stop a rampaging Bayern. Reuters

The prospect of a potential final in Seville shouldn’t be scoffed at for this is where Barcelona are now. Older fans realise that. They watched a club who won only one La Liga title between 1974 and 1991, while one of Barcelona’s most celebrated cup wins was the 1979 Cup Winners’ Cup final against Fortuna Dusseldorf. There’s a lounge named after that win at Camp Nou – along with the venues of all those Champions League triumphs.

Seville could invoke memories of the last time they played a European final there, the 1986 European Cup against Steaua Bucharest, which they lost on penalties.

The Europa League is more suited to Barca’s current level and it’s full of intrigue. Barca will be joined by Sevilla, the team which has dominated the competition with five wins since 2006, plus their city neighbours Real Betis and maybe compatriots and holders Villarreal. Not that anyone has much enthusiasm for the Europa League in Barcelona today.

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Federer's 11 Wimbledon finals

2003 Beat Mark Philippoussis

2004 Beat Andy Roddick

2005 Beat Andy Roddick

2006 Beat Rafael Nadal

2007 Beat Rafael Nadal

2008 Lost to Rafael Nadal

2009 Beat Andy Roddick

2012 Beat Andy Murray

2014 Lost to Novak Djokovic

2015 Lost to Novak Djokovic

2017 Beat Marin Cilic

About Tenderd

Started: May 2018

Founder: Arjun Mohan

Based: Dubai

Size: 23 employees 

Funding: Raised $5.8m in a seed fund round in December 2018. Backers include Y Combinator, Beco Capital, Venturesouq, Paul Graham, Peter Thiel, Paul Buchheit, Justin Mateen, Matt Mickiewicz, SOMA, Dynamo and Global Founders Capital

T20 World Cup Qualifier

October 18 – November 2

Opening fixtures

Friday, October 18

ICC Academy: 10am, Scotland v Singapore, 2.10pm, Netherlands v Kenya

Zayed Cricket Stadium: 2.10pm, Hong Kong v Ireland, 7.30pm, Oman v UAE

UAE squad

Ahmed Raza (captain), Rohan Mustafa, Ashfaq Ahmed, Rameez Shahzad, Darius D’Silva, Mohammed Usman, Mohammed Boota, Zawar Farid, Ghulam Shabber, Junaid Siddique, Sultan Ahmed, Imran Haider, Waheed Ahmed, Chirag Suri, Zahoor Khan

Players out: Mohammed Naveed, Shaiman Anwar, Qadeer Ahmed

Players in: Junaid Siddique, Darius D’Silva, Waheed Ahmed

Australia men's Test cricket fixtures 2021/22

One-off Test v Afghanistan:
Nov 27-Dec 1: Blundstone Arena, Hobart

The Ashes v England:
Dec 8-12: 1st Test, Gabba, Brisbane
Dec 16-20: 2nd Test, Adelaide Oval, Adelaide (day/night)
Dec 26-30: 3rd Test, Melbourne Cricket Ground, Melbourne
Jan 5-9, 2022: 4th Test, Sydney Cricket Ground, Sydney
Jan 14-18: 5th Test, Optus Stadium, Perth

FIXTURES

Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy

Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa

Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand

Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji

Squads

India (for first three ODIs) Kohli (capt), Rohit, Rahul, Pandey, Jadhav, Rahane, Dhoni, Pandya, Axar, Kuldeep, Chahal, Bumrah, Bhuvneshwar, Umesh, Shami.

Australia Smith (capt), Warner, Agar, Cartwright, Coulter-Nile, Cummins, Faulkner, Finch, Head, Maxwell, Richardson, Stoinis, Wade, Zampa.

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Forced%20Deportations
%3Cp%3EWhile%20the%20Lebanese%20government%20has%20deported%20a%20number%20of%20refugees%20back%20to%20Syria%20since%202011%2C%20the%20latest%20round%20is%20the%20first%20en-mass%20campaign%20of%20its%20kind%2C%20say%20the%20Access%20Center%20for%20Human%20Rights%2C%20a%20non-governmental%20organization%20which%20monitors%20the%20conditions%20of%20Syrian%20refugees%20in%20Lebanon.%3C%2Fp%3E%0A%3Cp%3E%E2%80%9CIn%20the%20past%2C%20the%20Lebanese%20General%20Security%20was%20responsible%20for%20the%20forced%20deportation%20operations%20of%20refugees%2C%20after%20forcing%20them%20to%20sign%20papers%20stating%20that%20they%20wished%20to%20return%20to%20Syria%20of%20their%20own%20free%20will.%20Now%2C%20the%20Lebanese%20army%2C%20specifically%20military%20intelligence%2C%20is%20responsible%20for%20the%20security%20operation%2C%E2%80%9D%20said%20Mohammad%20Hasan%2C%20head%20of%20ACHR.%3Cbr%3EIn%20just%20the%20first%20four%20months%20of%202023%20the%20number%20of%20forced%20deportations%20is%20nearly%20double%20that%20of%20the%20entirety%20of%202022.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3ESince%20the%20beginning%20of%202023%2C%20ACHR%20has%20reported%20407%20forced%20deportations%20%E2%80%93%20200%20of%20which%20occurred%20in%20April%20alone.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EIn%20comparison%2C%20just%20154%20people%20were%20forcfully%20deported%20in%202022.%3C%2Fp%3E%0A
Violence%20
%3Cp%3EInstances%20of%20violence%20against%20Syrian%20refugees%20are%20not%20uncommon.%3C%2Fp%3E%0A%3Cp%3EJust%20last%20month%2C%20security%20camera%20footage%20of%20men%20violently%20attacking%20and%20stabbing%20an%20employee%20at%20a%20mini-market%20went%20viral.%20The%20store%E2%80%99s%20employees%20had%20engaged%20in%20a%20verbal%20altercation%20with%20the%20men%20who%20had%20come%20to%20enforce%20an%20order%20to%20shutter%20shops%2C%20following%20the%20announcement%20of%20a%20municipal%20curfew%20for%20Syrian%20refugees.%3Cbr%3E%E2%80%9CThey%20thought%20they%20were%20Syrian%2C%E2%80%9D%20said%20the%20mayor%20of%20the%20Nahr%20el%20Bared%20municipality%2C%20Charbel%20Bou%20Raad%2C%20of%20the%20attackers.%3Cbr%3EIt%20later%20emerged%20the%20beaten%20employees%20were%20Lebanese.%20But%20the%20video%20was%20an%20exemplary%20instance%20of%20violence%20at%20a%20time%20when%20anti-Syrian%20rhetoric%20is%20particularly%20heated%20as%20Lebanese%20politicians%20call%20for%20the%20return%20of%20Syrian%20refugees%20to%20Syria.%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Dresos%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20September%202020%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Vladimir%20Radojevic%20and%20Aleksandar%20Jankovic%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Fashion%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24285%2C000%3B%20%24500%2C000%20currently%20being%20raised%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Crowdfunding%2C%20family%2C%20friends%20and%20self-funding%3C%2Fp%3E%0A
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

Where to buy

Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com

UAE'S%20YOUNG%20GUNS
%3Cp%3E1%20Esha%20Oza%2C%20age%2026%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E2%20Theertha%20Satish%2C%20age%2020%2C%2066%20matches%0D%3Cbr%3E%0D%3Cbr%3E3%20Khushi%20Sharma%2C%20age%2021%2C%2065%20matches%0D%3Cbr%3E%0D%3Cbr%3E4%20Kavisha%20Kumari%2C%20age%2021%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E5%20Heena%20Hotchandani%2C%20age%2023%2C%2016%20matches%0D%3Cbr%3E%0D%3Cbr%3E6%20Rinitha%20Rajith%2C%20age%2018%2C%2034%20matches%0D%3Cbr%3E%0D%3Cbr%3E7%20Samaira%20Dharnidharka%2C%20age%2017%2C%2053%20matches%0D%3Cbr%3E%0D%3Cbr%3E8%20Vaishnave%20Mahesh%2C%20age%2017%2C%2068%20matches%0D%3Cbr%3E%0D%3Cbr%3E9%20Lavanya%20Keny%2C%20age%2017%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E10%20Siya%20Gokhale%2C%20age%2018%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E11%20Indhuja%20Nandakumar%2C%20age%2018%2C%2046%20matches%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

WEST ASIA RUGBY 2017/18 SEASON ROLL OF HONOUR

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

UAE Premiership
Winners: Dubai Exiles
Runners up: Abu Dhabi Harlequins

Boston%20Strangler
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Matt%20Ruskin%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EKeira%20Knightley%2C%20Carrie%20Coon%2C%20Alessandro%20Nivola%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3Cbr%3E%3C%2Fp%3E%0A
Mercedes V250 Avantgarde specs

Engine: 2.0-litre in-line four-cylinder turbo

Gearbox: 7-speed automatic

Power: 211hp at 5,500rpm

Torque: 350Nm

Fuel economy, combined: 6.0 l/100 km

Price: Dh235,000

HWJN
%3Cp%3EDirector%3A%20Yasir%20Alyasiri%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Baraa%20Alem%2C%20Nour%20Alkhadra%2C%20Alanoud%20Saud%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A%3Cp%3E%3C%2Fp%3E%0A
Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Coffee: black death or elixir of life?

It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?

Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.

The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.

The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.

Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver. 

The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.

But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.

Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.

It also raises blood pressure, which is largely problematic for people with existing conditions.

So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.

Rory Reynolds

Updated: December 10, 2021, 7:15 AM