• BIGGEST TRANSFER FEES: 25) Arthur - Barcelona to Juventus - €76m. Getty
    BIGGEST TRANSFER FEES: 25) Arthur - Barcelona to Juventus - €76m. Getty
  • =21) Kepa Arrizabalaga - Athletic Bilbao to Chelsea - €80m. Chris Whiteoak / The National
    =21) Kepa Arrizabalaga - Athletic Bilbao to Chelsea - €80m. Chris Whiteoak / The National
  • =21) Lucas Hernandez - Atletico Madrid to Bayern Munich - €80m. Reuters
    =21) Lucas Hernandez - Atletico Madrid to Bayern Munich - €80m. Reuters
  • =21) Kai Havertz - Bayer Leverkusen to Chelsea - €80m. Getty
    =21) Kai Havertz - Bayer Leverkusen to Chelsea - €80m. Getty
  • =21) Nicolas Pepe - Lille to Arsenal - €80m. PA
    =21) Nicolas Pepe - Lille to Arsenal - €80m. PA
  • 20) Dusan Vlahovic - Fiorentina v Juventus - €81.6m. AFP
    20) Dusan Vlahovic - Fiorentina v Juventus - €81.6m. AFP
  • 19) Virgil van Dijk - Southampton to Liverpool - €84.65m
    19) Virgil van Dijk - Southampton to Liverpool - €84.65m
  • 18) Romelu Lukaku - Everton to Manchester United - €84.7m. AFP
    18) Romelu Lukaku - Everton to Manchester United - €84.7m. AFP
  • 17) Jadon Sancho - Borussia Dortmund to Manchester United - €85m. Reuters
    17) Jadon Sancho - Borussia Dortmund to Manchester United - €85m. Reuters
  • 16) Matthijs De Ligt - Ajax to Juventus - €85.5m. AFP
    16) Matthijs De Ligt - Ajax to Juventus - €85.5m. AFP
  • 15) Harry Maguire - Leicester City to Manchester United - €87m. PA
    15) Harry Maguire - Leicester City to Manchester United - €87m. PA
  • 14) Gonzalo Higuain - Napoli to Juventus - €90m Reuters
    14) Gonzalo Higuain - Napoli to Juventus - €90m Reuters
  • 13) Cristiano Ronaldo - Manchester United to Real Madrid - €94m. AFP
    13) Cristiano Ronaldo - Manchester United to Real Madrid - €94m. AFP
  • 12) Gareth Bale - Tottenham Hotspur to Real Madrid - €101m. Getty
    12) Gareth Bale - Tottenham Hotspur to Real Madrid - €101m. Getty
  • 11) Paul Pogba - Juventus to Manchester United - €105m. AFP
    11) Paul Pogba - Juventus to Manchester United - €105m. AFP
  • 10) Romelu Lukaku - Inter Milan to Chelsea - €113m. AFP
    10) Romelu Lukaku - Inter Milan to Chelsea - €113m. AFP
  • 9) Eden Hazard - Chelsea to Real Madrid - €115m. AP
    9) Eden Hazard - Chelsea to Real Madrid - €115m. AP
  • 8) Cristiano Ronaldo - Real Madrid to Juventus - €117m. EPA
    8) Cristiano Ronaldo - Real Madrid to Juventus - €117m. EPA
  • 7) Jack Grealish - Aston Villa to Manchester City - €117.5m. AP
    7) Jack Grealish - Aston Villa to Manchester City - €117.5m. AP
  • 6) Joao Felix - Benfica to Atletico Madrid - €127m. AFP
    6) Joao Felix - Benfica to Atletico Madrid - €127m. AFP
  • 5) Antoine Griezmann - Atletico Madrid to Barcelona - €130m. AP
    5) Antoine Griezmann - Atletico Madrid to Barcelona - €130m. AP
  • 4) Philippe Coutinho - Liverpool to Barcelona - €135m. AP
    4) Philippe Coutinho - Liverpool to Barcelona - €135m. AP
  • 3) Ousmane Dembele - Borussia Dortmund to Barcelona - €140m. AFP
    3) Ousmane Dembele - Borussia Dortmund to Barcelona - €140m. AFP
  • 2) Kylian Mbappe - Monaco to Paris Saint-Germain - €145m. Reuters
    2) Kylian Mbappe - Monaco to Paris Saint-Germain - €145m. Reuters
  • 1) Neymar - Barcelona to Paris Saint-Germain - €222m. Reuters
    1) Neymar - Barcelona to Paris Saint-Germain - €222m. Reuters

Lukaku, Ronaldo, Mbappe: the most expensive transfers of all time - in pictures


  • English
  • Arabic

When Romelu Lukaku moved from Inter Milan back to Chelsea last summer, it wasn't just the London club's record transfer fee that was broken.

The €113m forked out by the Premier League club took Lukaku's total transfer fees in his career to a whopping €325.56m, overtaking Neymar and Cristiano Ronaldo – €310m and €245m, respectively.

Lukaku's career has taken him from Anderlecht, to Chelsea, Everton, Manchester United, Inter and finally back to Chelsea, and three of those moves figure in the biggest transfers of all time.

"I'm happy and blessed to be back at this wonderful club," Lukaku told the club's website in August 2021. "It's been a long journey for me: I came here as a kid who had a lot to learn, now I'm coming back with a lot of experience and more mature.

"The relationship I have with this club means so much to me, as you know. I have supported Chelsea as a kid and now to be back and try to help them win more titles is an amazing feeling.

"The way the club is going fits my ambitions perfectly at 28 and just coming off winning Serie A. I think this opportunity comes at the right time and hopefully we can have a lot of success together."

Premier League clubs figure highly in the list of most expensive football transfers, both as sellers and buyers, but it is the Qatari-backed Paris Saint-Germain and Spanish giants Barcelona who now dominate the top spots.

We take a look at the most biggest moves in world football in the gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

All figures have been primarily sourced from transfermarkt.com.

RESULTS

Tottenham 1

Jan Vertonghen 13'

Norwich 1

Josip Drmic 78'

2-3 on penalties

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

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

The distance learning plan

Spring break will be from March 8 - 19

Public school pupils will undergo distance learning from March 22 - April 2. School hours will be 8.30am to 1.30pm

Staff will be trained in distance learning programmes from March 15 - 19

Teaching hours will be 8am to 2pm during distance learning

Pupils will return to school for normal lessons from April 5

UK-EU trade at a glance

EU fishing vessels guaranteed access to UK waters for 12 years

Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

Smoother border management with use of e-gates

Cutting red tape on import and export of food

Biog

Mr Kandhari is legally authorised to conduct marriages in the gurdwara

He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada

Father of two sons, grandfather of six

Plays golf once a week

Enjoys trying new holiday destinations with his wife and family

Walks for an hour every morning

Completed a Bachelor of Commerce degree in Loyola College, Chennai, India

2019 is a milestone because he completes 50 years in business

 

Notable groups (UAE time)

Jordan Spieth, Si Woo Kim, Henrik Stenson (12.47pm)

Justin Thomas, Justin Rose, Louis Oosthuizen (12.58pm)

Hideki Matsuyama, Brooks Koepka, Tommy Fleetwood (1.09pm)

Sergio Garcia, Jason Day, Zach Johnson (4.04pm)

Rickie Fowler, Paul Casey, Adam Scott (4.26pm)

Dustin Johnson, Charl Schwartzel, Rory McIlroy (5.48pm)

The team

Videographer: Jear Velasquez 

Photography: Romeo Perez 

Fashion director: Sarah Maisey 

Make-up: Gulum Erzincan at Art Factory 

Models: Meti and Clinton at MMG 

Video assistant: Zanong Maget 

Social media: Fatima Al Mahmoud  

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Updated: March 23, 2022, 8:35 AM