• ROMA RATINGS: Rui Patricio 6 – Didn’t have a save to make until the 79th minute, when he first made a comfortable stop to deny a Maddison free-kick, and then reacted to deny Iheanacho’s curling effort. Reuters
    ROMA RATINGS: Rui Patricio 6 – Didn’t have a save to make until the 79th minute, when he first made a comfortable stop to deny a Maddison free-kick, and then reacted to deny Iheanacho’s curling effort. Reuters
  • Roger Ibanez 7 – His firmness in the tackle encapsulated Roma’s miserly defensive approach, which gave Leicester very little room to manoeuvre in the attacking third. EPA
    Roger Ibanez 7 – His firmness in the tackle encapsulated Roma’s miserly defensive approach, which gave Leicester very little room to manoeuvre in the attacking third. EPA
  • Chris Smalling 8 – Was a threat at both ends early on; making a crucial block to deny Tielemans in the opening minutes and heading narrowly over from a corner at the other. Headed over again in the second half. Did a brilliant job at keeping Jamie Vardy quiet. Getty Images
    Chris Smalling 8 – Was a threat at both ends early on; making a crucial block to deny Tielemans in the opening minutes and heading narrowly over from a corner at the other. Headed over again in the second half. Did a brilliant job at keeping Jamie Vardy quiet. Getty Images
  • Gianluca Mancini 7 – An immense defensive performance from the 26-year-old, complete with his customary yellow card. Getty Images
    Gianluca Mancini 7 – An immense defensive performance from the 26-year-old, complete with his customary yellow card. Getty Images
  • Rick Karsdorp 7 – Brilliant on Roma’s right-hand side, forming part of an intense resistance that kept Leicester at bay and restricted the visitors to long-range efforts. Getty Images
    Rick Karsdorp 7 – Brilliant on Roma’s right-hand side, forming part of an intense resistance that kept Leicester at bay and restricted the visitors to long-range efforts. Getty Images
  • Bryan Cristante 7 – Enjoyed a fascinating tussle with James Maddison, and he gave the Leicester schemer very little time and space on the ball. Reuters
    Bryan Cristante 7 – Enjoyed a fascinating tussle with James Maddison, and he gave the Leicester schemer very little time and space on the ball. Reuters
  • Sergio Oliveira 6 – Saw a late effort saved by Schmeichel, which gifted his side a corner in the dying moments of the game. Getty Images
    Sergio Oliveira 6 – Saw a late effort saved by Schmeichel, which gifted his side a corner in the dying moments of the game. Getty Images
  • Lorenzo Pellegrini 7 – Had Roma’s first attempt on goal with a free-kick and forced Schmeichel down to his right. Came close again with a half volley, but once again found Schmeichel in his way. Linked well with Abraham from set pieces. AFP
    Lorenzo Pellegrini 7 – Had Roma’s first attempt on goal with a free-kick and forced Schmeichel down to his right. Came close again with a half volley, but once again found Schmeichel in his way. Linked well with Abraham from set pieces. AFP
  • Nicola Zalewski 8 – A lively and consistent performance throughout, and he was cheered every time he touched the ball in the opening exchanges. Roma tried to get him the ball as much as possible, with good reason. Was given a standing ovation when he was replaced. AFP
    Nicola Zalewski 8 – A lively and consistent performance throughout, and he was cheered every time he touched the ball in the opening exchanges. Roma tried to get him the ball as much as possible, with good reason. Was given a standing ovation when he was replaced. AFP
  • Nicolo Zaniolo 7 – The forward was an obvious target for Roma, and his side’s quick passing enabled him to get forward. He was a driving force all evening, though his closest effort was blocked by Fofana. EPA
    Nicolo Zaniolo 7 – The forward was an obvious target for Roma, and his side’s quick passing enabled him to get forward. He was a driving force all evening, though his closest effort was blocked by Fofana. EPA
  • Tammy Abraham 9 – The former Chelsea man combined some good centre-forward play with neat touches throughout. He climbed highest to meet Pellegrini’s outswinging corner to head the hosts into the lead, his ninth goal of the competition, and his 25th in total this season. Getty Images
    Tammy Abraham 9 – The former Chelsea man combined some good centre-forward play with neat touches throughout. He climbed highest to meet Pellegrini’s outswinging corner to head the hosts into the lead, his ninth goal of the competition, and his 25th in total this season. Getty Images
  • SUBS: Jordan Veretout (Zaniolo, 78) N/A – With Zaniolo tiring, Mourinho added a more defensive presence to try and close the game out. AFP
    SUBS: Jordan Veretout (Zaniolo, 78) N/A – With Zaniolo tiring, Mourinho added a more defensive presence to try and close the game out. AFP
  • Matias Vina (Zalewski, 84) N/A – Came on the left flank and his fresh legs added some stability late on. Reuters
    Matias Vina (Zalewski, 84) N/A – Came on the left flank and his fresh legs added some stability late on. Reuters
  • Eldor Shomurodov (Abraham, 88) – His first contribution was a foul on Amartey, which was the perfect way to slow the game down. AP Photo
    Eldor Shomurodov (Abraham, 88) – His first contribution was a foul on Amartey, which was the perfect way to slow the game down. AP Photo
  • LEICESTER RATINGS: Kasper Schmeichel 6 – Made two saves to deny Pellegrini in the first half but could do little to stop Abraham’s powerful header. Was quiet thereafter. Getty Images
    LEICESTER RATINGS: Kasper Schmeichel 6 – Made two saves to deny Pellegrini in the first half but could do little to stop Abraham’s powerful header. Was quiet thereafter. Getty Images
  • Ricardo Pereira 4 – Was guilty of losing out to Abraham on the opening goal, though in his defence, given he’s 15cm shorter than Abraham, he perhaps shouldn’t have been marking him. AFP
    Ricardo Pereira 4 – Was guilty of losing out to Abraham on the opening goal, though in his defence, given he’s 15cm shorter than Abraham, he perhaps shouldn’t have been marking him. AFP
  • Jonny Evans 5 – Held the back line well but didn’t have much to do. AFP
    Jonny Evans 5 – Held the back line well but didn’t have much to do. AFP
  • Roma's British forward Tammy Abraham (L) fights for the ball with Leicester's French]defender Wesley Fofana during the UEFA Conference League semi-final second leg football match between AS Roma and Leicester City at The Olympic Stadium in Rome, on May 5, 2022. (Photo by Isabella BONOTTO / AFP)
    Roma's British forward Tammy Abraham (L) fights for the ball with Leicester's French]defender Wesley Fofana during the UEFA Conference League semi-final second leg football match between AS Roma and Leicester City at The Olympic Stadium in Rome, on May 5, 2022. (Photo by Isabella BONOTTO / AFP)
  • James Justin 6 – Had very little opportunity to get forward as Roma dominated the flanks, until Leicester moved to a back three. Had to wait until the 70th minute for some space, but his cross was too high for Vardy. PA
    James Justin 6 – Had very little opportunity to get forward as Roma dominated the flanks, until Leicester moved to a back three. Had to wait until the 70th minute for some space, but his cross was too high for Vardy. PA
  • Youri Tielemans 5 – A very quiet evening in which he did little wrong, he simply couldn’t influence the game at all. PA
    Youri Tielemans 5 – A very quiet evening in which he did little wrong, he simply couldn’t influence the game at all. PA
  • Kiernan Dewsbury-Hall 5 – Left his shooting boots at home. In the first half, he won the ball back on one occasion after giving it away, and sent an effort narrowly over the bar. In the second, he had one run at goal before dragging an effort wide of the post. PA
    Kiernan Dewsbury-Hall 5 – Left his shooting boots at home. In the first half, he won the ball back on one occasion after giving it away, and sent an effort narrowly over the bar. In the second, he had one run at goal before dragging an effort wide of the post. PA
  • James Maddison 5 – Was forced to drop deep to get the ball, but he was targeted throughout and had very little time to create. Had one forward run just before half-time, and a free-kick after the break, which was comfortably saved. Getty Images
    James Maddison 5 – Was forced to drop deep to get the ball, but he was targeted throughout and had very little time to create. Had one forward run just before half-time, and a free-kick after the break, which was comfortably saved. Getty Images
  • Ademola Lookman 5 – Had to wait until the 43rd minute to get his first bit of space in the Roma half, but even then, he was closed down pretty quickly. Substituted at the break. EPA
    Ademola Lookman 5 – Had to wait until the 43rd minute to get his first bit of space in the Roma half, but even then, he was closed down pretty quickly. Substituted at the break. EPA
  • Harvey Barnes 4 – Saw very little of the ball in the first half and was on the periphery throughout. Couldn’t seem to get hold of the ball. Getty Images
    Harvey Barnes 4 – Saw very little of the ball in the first half and was on the periphery throughout. Couldn’t seem to get hold of the ball. Getty Images
  • Jamie Vardy 4 – Got very little change from Smalling, who made it an isolated evening for the Foxes striker. He had one sight of goal all evening, and his subsequent shot was blocked by Abraham. AFP
    Jamie Vardy 4 – Got very little change from Smalling, who made it an isolated evening for the Foxes striker. He had one sight of goal all evening, and his subsequent shot was blocked by Abraham. AFP
  • Roma's Tammy Abraham right, challenges for the ball with Leicester's Daniel Amartey during a Conference League semifinal second leg soccer match between Roma and Leicester City, at Rome's Olympic Stadium, Thursday, May 5, 2022. (AP Photo / Andrew Medichini)
    Roma's Tammy Abraham right, challenges for the ball with Leicester's Daniel Amartey during a Conference League semifinal second leg soccer match between Roma and Leicester City, at Rome's Olympic Stadium, Thursday, May 5, 2022. (AP Photo / Andrew Medichini)
  • Kelechi Iheanacho (Barnes, 46) 5 – Forced Patricio into a save with a left-footed effort, but he couldn’t trouble the Roma custodian. Getty Images
    Kelechi Iheanacho (Barnes, 46) 5 – Forced Patricio into a save with a left-footed effort, but he couldn’t trouble the Roma custodian. Getty Images
  • Timothy Castagne (Pereira, 69) 6 – Made a good block to deny Zalewski 10 minutes after coming on. AFP
    Timothy Castagne (Pereira, 69) 6 – Made a good block to deny Zalewski 10 minutes after coming on. AFP
  • Ayoze Perez (Dewsbury-Hall, 77) N/A – Showed some neat touches as he looked to change the game but was unable to open Roma’s back line. Getty Images
    Ayoze Perez (Dewsbury-Hall, 77) N/A – Showed some neat touches as he looked to change the game but was unable to open Roma’s back line. Getty Images

AS Roma vs Leicester player ratings: Abraham 9, Zalewski 8; Vardy 4, Evans 5


  • English
  • Arabic

Tammy Abraham’s first-half header earned Italian Serie A side Roma a place in the final of the inaugural Europa Conference League, where they will meet Dutch club Feyenoord following two tight semi-finals on Thursday.

Roma edged Leicester City 1-0 to win their tie 2-1 on aggregate, while Feyenoord held home side Olympique Marseille to a scrappy 0-0 draw on the French south coast and advanced 3-2.

The final will be played in Tirana, Albania on May 25, where the winners will automatically qualify for the 2022/23 Europa League group stage, unless they reach the Champions League pool stages next season.

There was little to choose between the sides at the Stadio Olimpico in Rome, where the decisive goal came on 11 minutes as Leicester’s frailties at set-pieces this season were exposed again.

Lorenzo Pellegrini’s corner was met by the head of England international Abraham, who guided the ball into the net.

It took Leicester 78 minutes to have a first shot on target as they battled to create clear-cut chances against the well organised home side, who reach their first European final since losing to compatriots Inter Milan in the 1991 Uefa Cup.

The second leg of the semi-final between Marseille and Feyenoord was marred by fan violence in the build-up as supporters from both sides clashed with each other and police, while a brick was thrown at the visitors’ team bus.

The first leg had been a five-goal thriller, but this was more of a cagey affair with the best chance of the first half falling to Marseille’s Dimitri Payet, who sliced a shot wide when he should have scored.

Marseille pressed for the goal they needed to equalise on aggregate, but Feyenoord held on to reach their first European final since they lifted the Uefa Cup for the second time in 2002.

RESULTS

5pm Maiden (PA) Dh80,000 (Turf) 1,600m

Winner Thabet Al Reef, Bernardo Pinheiro (jockey), Abdallah Al Hammadi (trainer)

5.30pm Handicap (PA) Dh80,000 (T) 1,600m

Winner Blue Diamond, Pat Cosgrave, Abdallah Al Hammadi

6pm Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m

Winner Hameem, Adrie de Vries, Abdallah Al Hammadi

6.30pm Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m

Winner Shoja’A Muscat, Szczepan Mazur, Ibrahim Al Hadhrami

7pm Maiden (PA) Dh80,000 (T) 1,200m

Winner Heros De Lagarde, Szczepan Mazur, Ibrahim Al Hadhrami

7.30pm Handicap (TB) Dh100,000 (T) 2,400m

Winner Good Tidings, Antonio Fresu, Musabah Al Muhairi

The%20US%20Congress%20explained
%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Rating: 2/5
 
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

Mobile phone packages comparison

THE SPECS

Touareg Highline

Engine: 3.0-litre, V6

Transmission: 8-speed automatic

Power: 340hp

Torque: 450Nm

Price: Dh239,312

Barbie
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Greta%20Gerwig%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Margot%20Robbie%2C%20Ryan%20Gosling%2C%20Will%20Ferrell%2C%20America%20Ferrera%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3Cbr%3E%3C%2Fp%3E%0A
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Updated: May 06, 2022, 6:59 AM