• VILLARREAL RATINGS: Geronimo Rulli – 1. The Argentine never looked secure. He let Fabinho’s shot go through his legs for Liverpool's first goal and should have done better for the second. His ridiculous charge out of his area for the third underlined a dreadful performance. AP
    VILLARREAL RATINGS: Geronimo Rulli – 1. The Argentine never looked secure. He let Fabinho’s shot go through his legs for Liverpool's first goal and should have done better for the second. His ridiculous charge out of his area for the third underlined a dreadful performance. AP
  • Juan Foyth – 4. Started badly with a poor back pass but stabilised his play for the first 45 minutes. Things went downhill when Diaz came on after the break. Getty
    Juan Foyth – 4. Started badly with a poor back pass but stabilised his play for the first 45 minutes. Things went downhill when Diaz came on after the break. Getty
  • Raul Albiol – 5. The 36-year-old showed surprising pace to catch Jota in the first half. His use of space was impressive but he could not deal with Liverpool’s movement after the break and made way for Aurier with 11 minutes to go. PA
    Raul Albiol – 5. The 36-year-old showed surprising pace to catch Jota in the first half. His use of space was impressive but he could not deal with Liverpool’s movement after the break and made way for Aurier with 11 minutes to go. PA
  • Pau Torres – 5. The Spaniard was efficient to a point but found himself overwhelmed in the latter stages. He did not get enough support from the midfield. Getty
    Pau Torres – 5. The Spaniard was efficient to a point but found himself overwhelmed in the latter stages. He did not get enough support from the midfield. Getty
  • Pervis Estupinan – 3. The Ecuadorian sent in a superb cross for the opening goal but found life uncomfortable as Salah and Alexander-Arnold got on top. The first two Liverpool goals came down his side. PA
    Pervis Estupinan – 3. The Ecuadorian sent in a superb cross for the opening goal but found life uncomfortable as Salah and Alexander-Arnold got on top. The first two Liverpool goals came down his side. PA
  • Giovani Lo Celso – 4. The Argentina international was effective when his team were in the ascendency but shrunk when their dominance faded. Bright start, disappointing overall. EPA
    Giovani Lo Celso – 4. The Argentina international was effective when his team were in the ascendency but shrunk when their dominance faded. Bright start, disappointing overall. EPA
  • Dani Parejo – 3. The Spaniard was the least impressive member of the midfield in the first half and was even less influential afterwards. By the end he was being bypassed with ease. AP
    Dani Parejo – 3. The Spaniard was the least impressive member of the midfield in the first half and was even less influential afterwards. By the end he was being bypassed with ease. AP
  • Etienne Capoue – 4. The Frenchman got behind Robertson at the back post to set up the opening goal and turned the Scot easily for the second. He could not keep up the good form and was sent off for two yellow cards with five minutes to go. EPA
    Etienne Capoue – 4. The Frenchman got behind Robertson at the back post to set up the opening goal and turned the Scot easily for the second. He could not keep up the good form and was sent off for two yellow cards with five minutes to go. EPA
  • Francis Coquelin – 5. The French midfielder had a good first half. He levelled the scores on aggregate with a header but reverted to his first-leg form after the break and made way for Pedraza with 22 minutes to go. PA
    Francis Coquelin – 5. The French midfielder had a good first half. He levelled the scores on aggregate with a header but reverted to his first-leg form after the break and made way for Pedraza with 22 minutes to go. PA
  • Gerard Moreno – 3. The Spain striker was struggling with a thigh injury and it showed. His tendency to wander offside spoilt a number of attacks. He was replaced by Chukwueze in the 68th minute. AP
    Gerard Moreno – 3. The Spain striker was struggling with a thigh injury and it showed. His tendency to wander offside spoilt a number of attacks. He was replaced by Chukwueze in the 68th minute. AP
  • Boulaye Dia – 5. The 25-year-old set the tie alight with his third-minute goal and he caused the defence some problems early on. It did not last and he became less effective as the game went on. He was withdrawn for Alcacer with 10 minutes left. AP
    Boulaye Dia – 5. The 25-year-old set the tie alight with his third-minute goal and he caused the defence some problems early on. It did not last and he became less effective as the game went on. He was withdrawn for Alcacer with 10 minutes left. AP
  • SUBS: Alfonso Pedraza – 5. The winger came on for Coquelin in the 68th minute. The game was closing down and he was never in a position to open it up. Getty
    SUBS: Alfonso Pedraza – 5. The winger came on for Coquelin in the 68th minute. The game was closing down and he was never in a position to open it up. Getty
  • Samuel Chukwueze – 5. The Nigerian joined the action at Moreno’s expense in the 68th minute. He barely troubled Liverpool. AFP
    Samuel Chukwueze – 5. The Nigerian joined the action at Moreno’s expense in the 68th minute. He barely troubled Liverpool. AFP
  • Serge Aurier – 5. The Ivorian entered the game with 11 minutes to go for Albiol. He joined a defence that was dispirited and he could not arrest the chaos. AFP
    Serge Aurier – 5. The Ivorian entered the game with 11 minutes to go for Albiol. He joined a defence that was dispirited and he could not arrest the chaos. AFP
  • Manu Trigueros – 5. The 30-year-old replaced Estupinan with 11 minutes to go. He tried to get some forward momentum going but his passing was poor. AP Photo
    Manu Trigueros – 5. The 30-year-old replaced Estupinan with 11 minutes to go. He tried to get some forward momentum going but his passing was poor. AP Photo
  • Paco Alcacer – 5. The 28-year-old replaced Dia for the last 10 minutes. His was a thankless cameo with little memorable about it. AFP
    Paco Alcacer – 5. The 28-year-old replaced Dia for the last 10 minutes. His was a thankless cameo with little memorable about it. AFP
  • LIVERPOOL RATINGS: Alisson Becker – 7. The Brazilian was let down by his defence for the goals but, when he was needed, he stepped up. His one-on-one save from Lo Celso was brilliant. Getty
    LIVERPOOL RATINGS: Alisson Becker – 7. The Brazilian was let down by his defence for the goals but, when he was needed, he stepped up. His one-on-one save from Lo Celso was brilliant. Getty
  • Trent Alexander-Arnold – 6. The 23-year-old should have done more to stop Coquelin equalizing, and he had a rough first half. However, the value of his risk-reward approach was shown with his cross for the goal that made it 2-2. Getty
    Trent Alexander-Arnold – 6. The 23-year-old should have done more to stop Coquelin equalizing, and he had a rough first half. However, the value of his risk-reward approach was shown with his cross for the goal that made it 2-2. Getty
  • Ibrahima Konate – 7. The Frenchman often starts slowly but grows into the game. This was never truer than in El Madrigal and he finished the match like a boss. Reuters
    Ibrahima Konate – 7. The Frenchman often starts slowly but grows into the game. This was never truer than in El Madrigal and he finished the match like a boss. Reuters
  • Virgil van Dijk – 8. Chaos at the back? Two down? Then the Dutchman is the player to turn to. He was a calming influence when things were going wrong and a secure presence for the team. EPA
    Virgil van Dijk – 8. Chaos at the back? Two down? Then the Dutchman is the player to turn to. He was a calming influence when things were going wrong and a secure presence for the team. EPA
  • Andrew Robertson – 6. The Scot was beaten at the back post by Capoue for Villarreal’s opening goal and flummoxed by the Frenchman for the second. It was not good but no player worked harder to recover from that nightmare first half. AFP
    Andrew Robertson – 6. The Scot was beaten at the back post by Capoue for Villarreal’s opening goal and flummoxed by the Frenchman for the second. It was not good but no player worked harder to recover from that nightmare first half. AFP
  • Naby Keita – 6. The Guinean did not close down Estupinan quickly enough for the opening goal. He was so poor in the first half that it was surprising that he was not withdrawn. Instead, he made his mark after the break until substituted in the 79th minute for Henderson. AFP
    Naby Keita – 6. The Guinean did not close down Estupinan quickly enough for the opening goal. He was so poor in the first half that it was surprising that he was not withdrawn. Instead, he made his mark after the break until substituted in the 79th minute for Henderson. AFP
  • Fabinho – 7. The Brazilian was swamped in the opening period. Then, when the ball came to him in a crucial position, he shot with conviction and brought Liverpool back into the game. By the time Milner replaced him with six minutes left, he was running the midfield. PA
    Fabinho – 7. The Brazilian was swamped in the opening period. Then, when the ball came to him in a crucial position, he shot with conviction and brought Liverpool back into the game. By the time Milner replaced him with six minutes left, he was running the midfield. PA
  • Thiago Alcantara – 6. The 31-year-old sprayed the ball around in the first half – and not in a good way. He wasted possession repeatedly. Normal service was resumed after the break and he was replaced by Jones with 10 minutes to go. EPA
    Thiago Alcantara – 6. The 31-year-old sprayed the ball around in the first half – and not in a good way. He wasted possession repeatedly. Normal service was resumed after the break and he was replaced by Jones with 10 minutes to go. EPA
  • Diogo Jota – 4. The Portuguese had one effort in the first half but was unable to make much impact on the game. He made way for Diaz at half time. Getty
    Diogo Jota – 4. The Portuguese had one effort in the first half but was unable to make much impact on the game. He made way for Diaz at half time. Getty
  • Mohamed Salah – 6. The striker was given extra attention by the defence but still caused problems. Diaz would not have had so much room had Villarreal not been keeping one eye on the Egyptian. Getty
    Mohamed Salah – 6. The striker was given extra attention by the defence but still caused problems. Diaz would not have had so much room had Villarreal not been keeping one eye on the Egyptian. Getty
  • Sadio Mane – 7. The Senegalese took a rugged approach that, initially, seemed not to work. His relentless effort wore the defence down and his reward was Liverpool’s third goal. AFP
    Sadio Mane – 7. The Senegalese took a rugged approach that, initially, seemed not to work. His relentless effort wore the defence down and his reward was Liverpool’s third goal. AFP
  • SUBS: Luis Diaz – 9. The Colombian replaced Jota at half-time and changed the game. His goal was the least part of an epic performance that undermined Villarreal. Getty
    SUBS: Luis Diaz – 9. The Colombian replaced Jota at half-time and changed the game. His goal was the least part of an epic performance that undermined Villarreal. Getty
  • Jordan Henderson – 6. The 30-year-old came off the bench for Keita in the 79th minute. His experience was useful but the game was over by the time he arrived. AP Photo
    Jordan Henderson – 6. The 30-year-old came off the bench for Keita in the 79th minute. His experience was useful but the game was over by the time he arrived. AP Photo
  • Curtis Jones – 6. The 21-year-old joined the action in place of Thiago with 10 minutes left. He forced a good save from the goalkeeper. Getty Images
    Curtis Jones – 6. The 21-year-old joined the action in place of Thiago with 10 minutes left. He forced a good save from the goalkeeper. Getty Images
  • Kostas Tsimikas – 6. The Greek was given 10 minutes for Robertson. He did what was necessary in his short cameo. AP Photo
    Kostas Tsimikas – 6. The Greek was given 10 minutes for Robertson. He did what was necessary in his short cameo. AP Photo
  • James Milner – 6. The 36-year-old is the perfect man to lock down a result. He came on for Fabinho and did exactly what was expected. AFP
    James Milner – 6. The 36-year-old is the perfect man to lock down a result. He came on for Fabinho and did exactly what was expected. AFP

Villarreal vs Liverpool player ratings: Rulli 1, Capoue 4; Diaz 9, Mane 7


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Liverpool booked their third Champions League final in five seasons after a chaotic 3-2 second-leg win in Villarreal saw them progress 5-2 on aggregate.

While the three-goal cushion may look comfortable this was a test of their nerve and powers of recovery as an awful first half by their standards saw their first-leg advantage wiped out by debut goals in the competition from Boulaye Dia and Francis Coquelin.

But the half-time introduction of January signing Luis Diaz, who has reinvigorated 2022 for Jurgen Klopp’s side, changed the game – aided and abetted by a distinctly ordinary goalkeeping performance from the hosts’ Geronimo Rulli.

The Argentine had a hand – or lack of one – in all of Liverpool’s three goals from Fabinho, Diaz and Sadio Mane in 12 second-half minutes and was culpable for at least two.

Villarreal’s misery was completed when Etienne Capoue was sent off for a second yellow card for a foul on Curtis Jones late on.

To see player ratings from the match scroll through the picture gallery above.

McLaren GT specs

Engine: 4-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 630Nm

Price: Dh875,000

On sale: now

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

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

You may remember …

Robbie Keane (Atletico de Kolkata) The Irish striker is, along with his former Spurs teammate Dimitar Berbatov, the headline figure in this season’s ISL, having joined defending champions ATK. His grand entrance after arrival from Major League Soccer in the US will be delayed by three games, though, due to a knee injury.

Dimitar Berbatov (Kerala Blasters) Word has it that Rene Meulensteen, the Kerala manager, plans to deploy his Bulgarian star in central midfield. The idea of Berbatov as an all-action, box-to-box midfielder, might jar with Spurs and Manchester United supporters, who more likely recall an always-languid, often-lazy striker.

Wes Brown (Kerala Blasters) Revived his playing career last season to help out at Blackburn Rovers, where he was also a coach. Since then, the 23-cap England centre back, who is now 38, has been reunited with the former Manchester United assistant coach Meulensteen, after signing for Kerala.

Andre Bikey (Jamshedpur) The Cameroonian defender is onto the 17th club of a career has taken him to Spain, Portugal, Russia, the UK, Greece, and now India. He is still only 32, so there is plenty of time to add to that tally, too. Scored goals against Liverpool and Chelsea during his time with Reading in England.

Emiliano Alfaro (Pune City) The Uruguayan striker has played for Liverpool – the Montevideo one, rather than the better-known side in England – and Lazio in Italy. He was prolific for a season at Al Wasl in the Arabian Gulf League in 2012/13. He returned for one season with Fujairah, whom he left to join Pune.

What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Updated: May 04, 2022, 9:41 AM