• BARCELONA PLAYER RATINGS: Marc-Andre Ter Stegen – 8. Busy night as Celta had 13 shots to Barca’s 10. Beaten only once though – by Iago Aspas on 50, but that was from a defensive mix-up. World class save in the first half. EPA
    BARCELONA PLAYER RATINGS: Marc-Andre Ter Stegen – 8. Busy night as Celta had 13 shots to Barca’s 10. Beaten only once though – by Iago Aspas on 50, but that was from a defensive mix-up. World class save in the first half. EPA
  • Dani Alves – 7. “We tried to change the system, starting with a line of three defenders, with Alba and Alves in support,” said Xavi as he explained what he wanted Alves et al to do. “It's true that we hadn't worked a lot on it in training, but the team was not at all comfortable." With so many players missing, it’ll be even more improvised in the next game. Reuters
    Dani Alves – 7. “We tried to change the system, starting with a line of three defenders, with Alba and Alves in support,” said Xavi as he explained what he wanted Alves et al to do. “It's true that we hadn't worked a lot on it in training, but the team was not at all comfortable." With so many players missing, it’ll be even more improvised in the next game. Reuters
  • Ronald Araujo – 7. A hero of the Camp Nou crowd, he suffered concussion after a clash of heads with Gavi and was taken to hospital in the ambulance which came on the pitch. Manager Xavi said: “Araujo is conscious, out of danger. Doctor tells us not to worry.” The fans in the stadium were very worried. EPA
    Ronald Araujo – 7. A hero of the Camp Nou crowd, he suffered concussion after a clash of heads with Gavi and was taken to hospital in the ambulance which came on the pitch. Manager Xavi said: “Araujo is conscious, out of danger. Doctor tells us not to worry.” The fans in the stadium were very worried. EPA
  • Eric Garcia – 7. Booked and will miss the weekend game at Getafe. There’s a trend here. Needs to step up next season after settling this. Getty
    Eric Garcia – 7. Booked and will miss the weekend game at Getafe. There’s a trend here. Needs to step up next season after settling this. Getty
  • Jordi Alba – 7. Played more as a midfielder in an odd formation that didn’t convince. Booked and will miss the weekend game at Getafe. Getty
    Jordi Alba – 7. Played more as a midfielder in an odd formation that didn’t convince. Booked and will miss the weekend game at Getafe. Getty
  • Frenkie De Jong – 6. Barca were very different without Sergio Busquets, played a 3-3-1-3 and had only 47 per cent of possession in the first half - yet hit Celta twice on the break to score. Booked and will miss the weekend game at Getafe. Looked like he was booked on purpose. Reuters
    Frenkie De Jong – 6. Barca were very different without Sergio Busquets, played a 3-3-1-3 and had only 47 per cent of possession in the first half - yet hit Celta twice on the break to score. Booked and will miss the weekend game at Getafe. Looked like he was booked on purpose. Reuters
  • Gavi – 7. Played in a midfield two. Involved in the unfortunate clash of heads which saw Aruajo leave the pitch. It has been a productive year for the youngster. Getty
    Gavi – 7. Played in a midfield two. Involved in the unfortunate clash of heads which saw Aruajo leave the pitch. It has been a productive year for the youngster. Getty
  • Ferran Torres – 6. His side didn’t play well but got the goals which mattered and Barca are now guaranteed a top three place since they’re now seven clear of Sevilla and eight ahead of Atletico with two games to go. Those teams play each other and have three matches left. AFP
    Ferran Torres – 6. His side didn’t play well but got the goals which mattered and Barca are now guaranteed a top three place since they’re now seven clear of Sevilla and eight ahead of Atletico with two games to go. Those teams play each other and have three matches left. AFP
  • Memphis Depay – 8. Put his side ahead on 30 minutes, sweeping in a cross from Ousmane Dembele on the right. Also shot wide in a move which saw Celta defender Murillo sent off. AFP
    Memphis Depay – 8. Put his side ahead on 30 minutes, sweeping in a cross from Ousmane Dembele on the right. Also shot wide in a move which saw Celta defender Murillo sent off. AFP
  • Ousmane Dembele – 8. Two assists, the first a stunner after beating three players, for Barca’s first and third goals. The most exciting player on the pitch when he had the ball, running at and beating players. Assist king. A fit and firing Dembele will be vital for the Catalans next season. EPA
    Ousmane Dembele – 8. Two assists, the first a stunner after beating three players, for Barca’s first and third goals. The most exciting player on the pitch when he had the ball, running at and beating players. Assist king. A fit and firing Dembele will be vital for the Catalans next season. EPA
  • Pierre-Emerick Aubameyang – 9. Two goals, the first four minutes before the break which he scrambled in. With 11 goals since February, he’s been a big success since that move from Arsenal and the fans sing his name every game. EPA
    Pierre-Emerick Aubameyang – 9. Two goals, the first four minutes before the break which he scrambled in. With 11 goals since February, he’s been a big success since that move from Arsenal and the fans sing his name every game. EPA
  • SUBS: Riqui Puig (Torres 45’) – 6. A solid if unspectacular outing from the 22-year-old midfielder. Reuters
    SUBS: Riqui Puig (Torres 45’) – 6. A solid if unspectacular outing from the 22-year-old midfielder. Reuters
  • Ansu Fati (Depay 64’) – 6. No repeat of his goalscoring heroics from last time out when he found the net 75 seconds after coming off the bench against Real Betis. AP
    Ansu Fati (Depay 64’) – 6. No repeat of his goalscoring heroics from last time out when he found the net 75 seconds after coming off the bench against Real Betis. AP
  • Clement Lenglet (Aruajo 68’) – 6. Replaced the concussed Aruajo and helped Barca see out the victory. EPA
    Clement Lenglet (Aruajo 68’) – 6. Replaced the concussed Aruajo and helped Barca see out the victory. EPA
  • Oscar Mingueza (Alves 89’) – N/R. AFP
    Oscar Mingueza (Alves 89’) – N/R. AFP
  • Luuk De Jong (Aubameyang 84’) – NA. On for as the home team saw their final game of an unusual season out at Camp Nou. AFP
    Luuk De Jong (Aubameyang 84’) – NA. On for as the home team saw their final game of an unusual season out at Camp Nou. AFP

Barcelona player ratings v Celta Vigo: Aubameyang 9, Dembele 8, Araujo 7, Torres 6


Andy Mitten
  • English
  • Arabic

Xavi Hernandez said he was pleased with the result but less satisfied with the performance after Barcelona defeated Celta Vigo 3-1 at Camp Nou on Tuesday night, but the match was overshadowed by a nasty head injury to defender Ronald Araujo.

Memphis Depay opened the scoring for Barca on the half-hour mark, before Pierre-Emerick Aubameyang scored twice either side of the interval to hand the hosts a 3-0 lead. Celta captain Iago Aspas pulled one back for the visitors early in the second half but their hopes of a comeback were dashed when Jeison Murillo was sent off in the 58th minute.

Six minutes later, play was stopped when Araujo suffered a worrying head injury and had to be taken away in an ambulance after he and Gavi banged heads challenging for the same ball. The Uruguayan defender stumbled on for a few seconds before dropping to the floor as a concerned Aspas and Eric Garcia called urgently for the medics.

Araujo was lifted into the ambulance on a stretcher, wearing a neck brace. Barcelona confirmed the 23-year-old "suffered a concussion and has been taken to the hospital to undergo further testing".

After the game, Barca coach Xavi said: "The doctor has told us he is conscious. He will spend the night in hospital but he is out of danger.

"The doctor said we shouldn't worry, that he will spend the night in hospital as a precaution, nothing more."

The victory puts Barcelona in pole position to claim second place in La Liga, with the Catalans seven points ahead of Sevilla and eight in front of Atletico Madrid ahead of the match between the two at the Wanda Metropolitano on Sunday.

"We were effective but we didn't play well," said Xavi. "It was simpler against 10 men but we struggled against 11."

Barcelona have two games remaining, starting with a trip to Getafe on Sunday before concluding their campaign at home against Villarreal on May 22.

Reflecting on the performances at the Camp Nou, Andy Mitten has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

%E2%80%98FSO%20Safer%E2%80%99%20-%20a%20ticking%20bomb
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Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Section 375

Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat

Director: Ajay Bahl

Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

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

RESULTS

Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Alaan%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Parthi%20Duraisamy%20and%20Karun%20Kurien%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%247%20million%20raised%20in%20total%20%E2%80%94%20%242.5%20million%20in%20a%20seed%20round%20and%20%244.5%20million%20in%20a%20pre-series%20A%20round%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A
The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

SPEC%20SHEET
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M2%2C%208-core%20GPU%2C%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.3-inch%20Retina%2C%202560%20x%201600%2C%20227ppi%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%20(2)%2C%203.5mm%20audio%3B%20Touch%20Bar%20with%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206%2C%20Bluetooth%205.0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2058.2Wh%20lithium-polymer%2C%20up%20to%2020%20hours%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%20720p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20HDR%20with%20Dolby%20Vision%2C%20HDR10%2C%20ProRes%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%20Stereo%20speakers%20with%20HDR%2C%20wide%20stereo%2C%20Spatial%20Audio%20support%2C%20Dolby%20support%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Pro%2C%2067W%20power%20adapter%2C%20USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh5%2C499%3C%2Fp%3E%0A
FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Sour%20Grapes
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Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
​​​​​​​Penguin 

Updated: May 11, 2022, 4:30 AM