• MANCHESTER UNITED'S MANAGERIAL TARGETS: Ajax's head coach Erik ten Hag, who has been in talks with United bosses, heads a list of potential candidates for the manager's role at Old Trafford next season. He has won two Eredivisie titles with Ajax and took them to the Champions League semi-finals in 2019. AP
    MANCHESTER UNITED'S MANAGERIAL TARGETS: Ajax's head coach Erik ten Hag, who has been in talks with United bosses, heads a list of potential candidates for the manager's role at Old Trafford next season. He has won two Eredivisie titles with Ajax and took them to the Champions League semi-finals in 2019. AP
  • Paris Saint-Germain's Argentinian head coach Mauricio Pochettino has long been admired by Manchester United and was linked with the role before the club appointed Ole Gunnar Solskjaer on a permanent basis in 2019. He led Tottenham Hotspur to the 2019 Champions League final. AFP
    Paris Saint-Germain's Argentinian head coach Mauricio Pochettino has long been admired by Manchester United and was linked with the role before the club appointed Ole Gunnar Solskjaer on a permanent basis in 2019. He led Tottenham Hotspur to the 2019 Champions League final. AFP
  • Spain's manager Luis Enrique led the national team to the semi-finals of Euro 2020 and won the Champions League as Barcelona boss in 2015. He also won La Liga twice and the Copa del Rey three times with Barca. AP
    Spain's manager Luis Enrique led the national team to the semi-finals of Euro 2020 and won the Champions League as Barcelona boss in 2015. He also won La Liga twice and the Copa del Rey three times with Barca. AP
  • Sevilla head coach Julen Lopetegui is on United's radar. The Spaniard has managed Porto, led the Spanish national team to the 2018 World Cup and spent a season at Real Madrid. He won the Europa League with Sevilla in 2020. Getty
    Sevilla head coach Julen Lopetegui is on United's radar. The Spaniard has managed Porto, led the Spanish national team to the 2018 World Cup and spent a season at Real Madrid. He won the Europa League with Sevilla in 2020. Getty
  • Thomas Tuchel has said he wishes to remain at Chelsea but there is much uncertainty surrounding the role after Roman Abramovich put the London club up for sale. Former Borussia Dortmund boss Tuchel won Ligue 1 twice with Paris Saint-German and landed the Champions League, Uefa Super Cup and Fifa Club World Cup in his first season in charge at Chelsea. Getty
    Thomas Tuchel has said he wishes to remain at Chelsea but there is much uncertainty surrounding the role after Roman Abramovich put the London club up for sale. Former Borussia Dortmund boss Tuchel won Ligue 1 twice with Paris Saint-German and landed the Champions League, Uefa Super Cup and Fifa Club World Cup in his first season in charge at Chelsea. Getty

Van Gaal warns Man United managerial target Ten Hag against joining 'commercial club'


  • English
  • Arabic

Netherlands manager Louis van Gaal has urged Ajax's Erik ten Hag to think twice about taking up the manager's role at Manchester United, asking him to choose a football club over a "commercial" one.

Van Gaal won the FA Cup during his spell in charge at Old Trafford between 2014 and 2016. He suggested the current Ajax coach should consider his options carefully after becoming one of the leading candidates to replace the interim Ralf Rangnick in the summer.

United want to appoint his permanent successor before the summer and aim to speak to a number of candidates, with Ten Hag understood to have met with the Premier League club last week.

"Erik ten Hag is a great coach and that is always good for Manchester United," Van Gaal, who was replaced by Jose Mourinho at United, said ahead of Netherlands' friendly at home to Germany on Tuesday.

"But Manchester United are a commercial club, so it's a difficult choice for a coach ... he would be better going to a football club. I'm not going to advise him, he'll call me himself. But he must choose a football club and not a commercial club."

Ten Hag, 52, was appointed by Ajax during the 2017-18 campaign and led them to the Dutch league title in 2019 and 2021, as well as the Champions League semi-finals in 2019.

Former Tottenham and current Paris Saint-Germain manager Mauricio Pochettino, Spain coach Luis Enrique and Sevilla's Julen Lopetegui have also been linked with the vacant post.

  • Manchester United's Cristiano Ronaldo looks dejected after their Champions League exit against Atletico Madrid. PA
    Manchester United's Cristiano Ronaldo looks dejected after their Champions League exit against Atletico Madrid. PA
  • Atletico Madrid's players celebrate on the pitch. AFP
    Atletico Madrid's players celebrate on the pitch. AFP
  • Atletico Madrid players celebrate with their supporters. AP
    Atletico Madrid players celebrate with their supporters. AP
  • Manchester United's Cristiano Ronaldo, left, talks to teammate Paul Pogba during the Champions League defeat to Atletico Madrid at Old Trafford. AP
    Manchester United's Cristiano Ronaldo, left, talks to teammate Paul Pogba during the Champions League defeat to Atletico Madrid at Old Trafford. AP
  • Atletico's Renan Lodi (R) celebrates with teammate Stefan Savic. EPA
    Atletico's Renan Lodi (R) celebrates with teammate Stefan Savic. EPA
  • Renan Lodi celebrates scoring his side's first goal at Old Trafford. PA
    Renan Lodi celebrates scoring his side's first goal at Old Trafford. PA
  • Renan Lodi celebrates with his Atletico teammates. PA
    Renan Lodi celebrates with his Atletico teammates. PA
  • Atletico's Renan Lodi of Atletico Madrid scores the opening goal. Getty
    Atletico's Renan Lodi of Atletico Madrid scores the opening goal. Getty
  • Cristiano Ronaldo in action. Reuters
    Cristiano Ronaldo in action. Reuters
  • Ronaldo attempts an overhead kick. PA
    Ronaldo attempts an overhead kick. PA

Chelsea manager Thomas Tuchel was mentioned as a possible candidate due to the turmoil at the London club following sanctions imposed on Russian owner Roman Abramovich but he has reaffirmed his commitment to the Blues.

Whoever takes over at Old Trafford will have his task cut out, with senior players including Paul Pogba, Jesse Lingard and Edinson Cavani all out of contract at the end of the season.

The future of 37-year-old Cristiano Ronaldo, who rejoined the club in August, has also been the subject of speculation after the club's disappointing season.

United last week exited the Champions League, beaten by Atletico Madrid in the last 16, and are struggling to finish in the top four of the Premier League.

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Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

match info

Southampton 2 (Ings 32' & pen 89') Tottenham Hotspur 5 (Son 45', 47', 64', & 73', Kane 82')

Man of the match Son Heung-min (Tottenham)

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

Navdeep Suri, India's Ambassador to the UAE

There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.

It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.

What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.

When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.

It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.

This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.

It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.

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

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.

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US households add $601bn of debt in 2019

American households borrowed another $601 billion (Dh2.2bn) in 2019, the largest yearly gain since 2007, just before the global financial crisis, according to February data from the New York Federal Reserve Bank.

Fuelled by rising mortgage debt as homebuyers continued to take advantage of low interest rates, the increase last year brought total household debt to a record high, surpassing the previous peak reached in 2008 just before the market crash, according to the report.

Following the 22nd straight quarter of growth, American household debt swelled to $14.15 trillion by the end of 2019, the New York Fed said in its quarterly report.

In the final three months of the year, new home loans jumped to their highest volume since the fourth quarter of 2005, while credit cards and auto loans also added to the increase.

The bad debt load is taking its toll on some households, and the New York Fed warned that more and more credit card borrowers — particularly young people — were falling behind on their payments.

"Younger borrowers, who are disproportionately likely to have credit cards and student loans as their primary form of debt, struggle more than others with on-time repayment," New York Fed researchers said.

FIXTURES

Fixtures for Round 15 (all times UAE)

Friday
Inter Milan v AS Roma (11.45pm)
Saturday
Atalanta v Verona (6pm)
Udinese v Napoli (9pm)
Lazio v Juventus (11.45pm)
Sunday
Lecce v Genoa (3.30pm)
Sassuolo v Cagliari (6pm)
SPAL v Brescia (6pm)
Torino v Fiorentina (6pm)
Sampdoria v Parma (9pm)
Bologna v AC Milan (11.45pm)

Scoreline

Syria 1-1 Australia

Syria Al Somah 85'

Australia Kruse 40'

if you go

Getting there

Etihad (Etihad.com), Emirates (emirates.com) and Air France (www.airfrance.com) fly to Paris’ Charles de Gaulle Airport, from Abu Dhabi and Dubai respectively. Return flights cost from around Dh3,785. It takes about 40 minutes to get from Paris to Compiègne by train, with return tickets costing €19. The Glade of the Armistice is 6.6km east of the railway station.

Staying there

On a handsome, tree-lined street near the Chateau’s park, La Parenthèse du Rond Royal (laparenthesedurondroyal.com) offers spacious b&b accommodation with thoughtful design touches. Lots of natural woods, old fashioned travelling trunks as decoration and multi-nozzle showers are part of the look, while there are free bikes for those who want to cycle to the glade. Prices start at €120 a night.

More information: musee-armistice-14-18.fr ; compiegne-tourisme.fr; uk.france.fr

SPECS
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NBA FINALS SO FAR

(Toronto lead 3-2 in best-of-seven series)

Game 1 Raptors 118 Warriors 109

Game 2 Raptors 104 Warriors 109

Game 3 Warriors 109 Raptors 123

Game 4 Warriors 92 Raptors 105

Game 5 Raptors 105 Warriors 106

Game 6 Thursday, at Oakland

Game 7 Sunday, at Toronto (if needed)

THE BIO

Age: 30

Favourite book: The Power of Habit

Favourite quote: "The world is full of good people, if you cannot find one, be one"

Favourite exercise: The snatch

Favourite colour: Blue

The Disaster Artist

Director: James Franco

Starring: James Franco, Dave Franco, Seth Rogan

Four stars

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The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Updated: March 29, 2022, 6:01 AM