For an overachieving club in the Champions League, arriving at the most elevated stage usually leads to some personal farewells.
In the Red Bull Salzburg team who take on Bayern Munich in Bavaria on Tuesday for a place in the last eight are young players with impetus and ambition. They have not propelled their club this far without being noticed and sized up for potential summer transfers.
Their young manager, Matthias Jaissle, on whom there is also growing attention from bigger clubs in higher-profile leagues than Austria’s, acknowledged that as he plotted the finishing touches of a plan to surprise Bayern as effectively as Salzburg did in the first leg, taking the lead in the 1-1 draw.
“We want to bring through talent, so young players can make the next step,” said Jaissle, outlining the business model that has served Salzburg well enough to make them serial Austrian champions, but left them conscious of their middling place in two hierarchies: the one that governs the network of clubs under the Red Bull umbrella, and the wider natural order of Europe.
“The next step” for the likes of strikers Karim Adeyemi, 20, and Noah Okafor, 21; or for the creative Brenden Aaronson, 21, and 22-year-old midfielder Mo Camara is likely to be a move upwards before long.
Assuming their fitness and a summer transfer market that operates in the conventional, predatory, way they will all be the subject of interest.
Their price-tags have been raised by their mature, vibrant showings in an adventure that began in the play-off round for the Champions League, featured a group stage where Salzburg defied expectations to finish above Sevilla and Germany’s Wolfsburg and made history with a first-ever arrival in the last-16 of the competition.
Usually, to aspire to a place in the quarter-finals of the Champions League, a Salzburg footballer would first have to switch domestic leagues, as Liverpool’s Sadio Mane or Borussia Dortmund’s Erling Haaland – to name two who have passed through the club – did. He might also do that by following the well-irrigated path to RB Leipzig, where the principal sponsor is the same multinational company that backs Salzburg.
That was the route taken by French international defender Dayot Upamecano. He made his Salzburg debut at 17, joined Leipzig at 19, and, as of last summer, made his big move to Germany’s superpower, Bayern, joining head coach Julian Nagelsmann, who also moved from Leipzig to Bayern last year.
Upamecano and Nagelsmann are fully wised up on how Salzburg will attack Bayern tonight, with quick transitions and breaks, using the speed of Adeyemi and the passing of Aaronson, among other strengths.
Salzburg 1 Bayern Munich 1 player ratings
“They will push up and defend with a high line in phases and counter-press,” predicted Nagelsmann, “and at the start they will try to hurry us. We have to be prepared for that.”
Recent form has not given Nagelsmann the ideal preparation. Just ahead of the first-leg draw in Austria three weeks ago, Bayern lost to Bochum in the Bundesliga.
They dropped points again at the weekend, drawing 1-1 with Bayer Leverkusen, a performance featuring two standout moments of defensive uncertainty: there was Thomas Muller’s first career own goal, a mix-up between the veteran and the goalkeeper.
There was almost a Leverkusen winner thanks to an error in possession by Upamecano, who was reminded publicly after the final whistle by Nagelsmann that there are areas of his game that, at 23, he needs to develop.
Bayern still have a comfortable, nine-point lead in the German league they have won for the past nine seasons, but their head coach warned they should not dismiss Salzburg as the “rank outsiders” that Jaissle has dubbed them.
“They have been a strong team for a few years,” said Nagelsmann, emphasising how direct Salzburg are going forward.
“They have a very clear idea of what they want to do when they have possession. It may not be that pretty, but it’s tough to defend against and they have good individual players with a hunger to achieve things. If they were in the [German] Bundesliga, they’d be strong competitors.”
Some of those hungry individuals may well be in the German Bundesliga before long. Adeyemi – who may assume more responsibility tonight if Okafor has not shaken off a muscle problem – grew up hoping he would be. He was on Bayern’s books until he was 16. Since he turned 19, his impact over the border in Austria has seen him called up for the senior German national squad.
“He’s got a lot of quality, the speed of course, both from wide positions and in the penalty area, and he is useful in the air,” said Muller of Adeyemi. “From what I see in him, he’ll be motivated rather than intimidated by coming back to Munich.”
Dubai Rugby Sevens
November 30-December 2, at The Sevens, Dubai
Gulf Under 19
Pool A – Abu Dhabi Harlequins, Jumeirah College Tigers, Dubai English Speaking School 1, Gems World Academy
Pool B – British School Al Khubairat, Bahrain Colts, Jumeirah College Lions, Dubai English Speaking School 2
Pool C - Dubai College A, Dubai Sharks, Jumeirah English Speaking School, Al Yasmina
Pool D – Dubai Exiles, Dubai Hurricanes, Al Ain Amblers, Deira International School
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
If you go
The flights
There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.
The trip
Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.
The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.
Brave CF 27 fight card
Welterweight:
Abdoul Abdouraguimov (champion, FRA) v Jarrah Al Selawe (JOR)
Lightweight:
Anas Siraj Mounir (TUN) v Alex Martinez (CAN)
Welterweight:
Mzwandile Hlongwa (RSA) v Khamzat Chimaev (SWE)
Middleweight:
Tarek Suleiman (SYR) v Rustam Chsiev (RUS)
Mohammad Fakhreddine (LEB) v Christofer Silva (BRA)
Super lightweight:
Alex Nacfur (BRA) v Dwight Brooks (USA)
Bantamweight:
Jalal Al Daaja (JOR) v Tariq Ismail (CAN)
Chris Corton (PHI) v Zia Mashwani (PAK)
Featherweight:
Sulaiman (KUW) v Abdullatip (RUS)
Super lightweight:
Flavio Serafin (BRA) v Mohammad Al Katib (JOR)
Test
Director: S Sashikanth
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
COMPANY%20PROFILE
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How to help
Donate towards food and a flight by transferring money to this registered charity's account.
Account name: Dar Al Ber Society
Account Number: 11 530 734
IBAN: AE 9805 000 000 000 11 530 734
Bank Name: Abu Dhabi Islamic Bank
To ensure that your contribution reaches these people, please send the copy of deposit/transfer receipt to: juhi.khan@daralber.ae
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MATCH INFO
Manchester United 1 (Rashford 36')
Liverpool 1 (Lallana 84')
Man of the match: Marcus Rashford (Manchester United)
Premier Futsal 2017 Finals
Al Wasl Football Club; six teams, five-a-side
Delhi Dragons: Ronaldinho
Bengaluru Royals: Paul Scholes
Mumbai Warriors: Ryan Giggs
Chennai Ginghams: Hernan Crespo
Telugu Tigers: Deco
Kerala Cobras: Michel Salgado
Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A
MATCH SCHEDULE
Uefa Champions League semi-final, first leg
Tuesday, April 24 (10.45pm)
Liverpool v Roma
Wednesday, April 25
Bayern Munich v Real Madrid (10.45pm)
Europa League semi-final, first leg
Thursday, April 26
Arsenal v Atletico Madrid (11.05pm)
Marseille v Salzburg (11.05pm)
Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
MATCH INFO
Burnley 0
Man City 3
Raheem Sterling 35', 49'
Ferran Torres 65'
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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All the Money in the World
Director: Ridley Scott
Starring: Charlie Plummer, Mark Wahlberg, Michelle Williams, Christopher Plummer
Four stars