What is the most alarming sight for a goalkeeper involved in Saturday’s Champions League final? For Thibaut Courtois, of Real Madrid, it would likely be Mohamed Salah bearing down, one-on-one, shifting the ball to his left foot, calculating the angles.
For Liverpool’s Alisson, it may be Karim Benzema, without the ball, hunting him down in the split second when the keeper’s thoughts turn to which pass out from the back is the wisest to make. Any indecision, with Real Madrid’s Benzema in the vicinity, is liable to be punished.
Club football’s greatest prize will be contested in Paris by two strikers who can claim to have mastered better than anybody specific, shifting trends of modern football. Salah has been the most effective goalscorer in the years when Liverpool set the best examples of how to regain possession and transition rapidly into counter-attack.
Benzema has a range of skills that aspiring centre-forwards study and imitate, one of which would be his alert scrutiny of a goalkeeper’s indecision in the age when elite keepers are expected not just to make saves but to pass accurately and fast.
It was that sixth sense that swung the 2018 final between Madrid and Liverpool the way of the Spanish club, Loris Karius the unfortunate Liverpool goalkeeper.
Six minutes after half-time in Kyiv, with the match goalless, Benzema applied, to Madrid’s benefit, a moment of the sort of high pressing that Liverpool under manager Jurgen Klopp have developed so well.
He saw Karius collect a tame, unthreatening ball and the keeper immediately start to think of rolling it out, from the hand, to his right back. Karius did not pay sufficient attention to Benzema’s run towards him. The Frenchman intercepted the attempted pass, and with only one predatory touch required, diverted it into an open goal.
Liverpool equalised quickly, but the introduction of Gareth Bale from the Madrid bench restored Madrid’s lead. Bale scored two goals, one of them a breathtaking overhead volley, the other helped in via another Karius error.
Liverpool train for showdown
By the time both Bale and Cristiano Ronaldo had complained in television interviews immediately after the final whistle about their status at Madrid, Benzema’s key contribution had faded from the headlines.
Ronaldo left Madrid that summer, Bale slid into the marginalised limbo that has defined the second half of his nine-year stint with Madrid that will end next month. In their slipstream, Benzema would emerge as a figurehead for the club, the key man in the two Liga titles they have claimed over the last three seasons, the outstanding candidate for this year’s Ballon d’Or.
He has 44 goals this season at more than one every 90 minutes; he scored two hat-tricks in the ten goals he contributed to Madrid’s series of dramatic comebacks in the Champions League knockout rounds. Both hat-tricks featured goals that came from Benzema pressuring goalkeepers — Paris Saint-Germain’s Gianluigi Donnarumma and Chelsea’s Edouard Mendy — who were nervously looking where to pass.
If Benzema has been the star of the later stages of the competition, Salah illuminated the group phase with seven goals in Liverpool’s sweep of six victories in six matches. His form has dipped a little in the past two months, but in the circumstances of his demanding year, that was almost to be expected.
Real Madrid 3 Manchester City 1: player ratings
He had a gruelling Africa Cup of Nations, which ended in heartbreak with defeat for the Pharaohs he captains, on penalties, in the final against Senegal, a disappointment repeated in March when Egypt lost to the same team in the World Cup play-off.
A special motive then, for Salah, a narrow runner-up twice with his country and with Liverpool in the Premier League title race, to finish his season with the most prestigious club trophy.
Memories of Kyiv also drive him. Salah was off the field, nursing a badly injured shoulder, when Benzema ambushed Karius. He had been substituted after half an hour, following a rugged challenge from Sergio Ramos. Salah was wiping away tears as he departed the action.
He would win his first European Cup a year later, scoring the opening goal from the penalty spot against Tottenham Hotspur, but he has made no secret of the fact he sees another final against Madrid as the real chance to make amends for the Kyiv disappointment.
“It’s revenge time,” Salah said earlier this week, repeating a theme he took up immediately Liverpool qualified for the final. “I don’t believe in ‘revenge’ but I do understand it,” said Jurgen Klopp, the Liverpool manager, of Salah’s personal mission. “He wants to put it right. I want to put it right. There is an opportunity now.”
Villarreal 2 Liverpool 3: player ratings
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
LUKA CHUPPI
Director: Laxman Utekar
Producer: Maddock Films, Jio Cinema
Cast: Kartik Aaryan, Kriti Sanon, Pankaj Tripathi, Vinay Pathak, Aparshakti Khurana
Rating: 3/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Ticket prices
- Golden circle - Dh995
- Floor Standing - Dh495
- Lower Bowl Platinum - Dh95
- Lower Bowl premium - Dh795
- Lower Bowl Plus - Dh695
- Lower Bowl Standard- Dh595
- Upper Bowl Premium - Dh395
- Upper Bowl standard - Dh295
PRISCILLA
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More from Rashmee Roshan Lall
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Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
Asia Cup 2018 Qualifier
Sunday's results:
- UAE beat Malaysia by eight wickets
- Nepal beat Singapore by four wickets
- Oman v Hong Kong, no result
Tuesday fixtures:
- Malaysia v Singapore
- UAE v Oman
- Nepal v Hong Kong
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
How to report a beggar
Abu Dhabi – Call 999 or 8002626 (Aman Service)
Dubai – Call 800243
Sharjah – Call 065632222
Ras Al Khaimah - Call 072053372
Ajman – Call 067401616
Umm Al Quwain – Call 999
Fujairah - Call 092051100 or 092224411
RESULTS
6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m
Winner RB Money To Burn, Fabrice Veron (jockey), Eric Lemartinel (trainer).
7.05pm Handicap (TB) $175,000 (Turf) 1,200m
Winner Ekhtiyaar, Jim Crowley, Doug Watson.
7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m
Winner Commanding, Richard Mullen, Satish Seemar.
8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m
Winner Benbatl, Christophe Soumillon, Saeed bin Suroor.
8.50pm Handicap (TB) $135,000 (T) 1,600m
Winner Zakouski, William Buick, Charlie Appleby.
9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m
Winner Kimbear, Pat Dobbs, Doug Watson.
10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m
Winner Platinum Star, Christophe Soumillon, Saeed bin Suroor.
10.35pm Handicap (TB) $135,000 (T) 1,600m
Winner Key Victory, James Doyle, Charlie Appleby.
UAE currency: the story behind the money in your pockets
MATCH INFO
What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae
UAE and Russia in numbers
UAE-Russia ties stretch back 48 years
Trade between the UAE and Russia reached Dh12.5 bn in 2018
More than 3,000 Russian companies are registered in the UAE
Around 40,000 Russians live in the UAE
The number of Russian tourists travelling to the UAE will increase to 12 percent to reach 1.6 million in 2023
Indoor Cricket World Cup Dubai 2017
Venue Insportz, Dubai; Admission Free
Fixtures - Open Men 2pm: India v New Zealand, Malaysia v UAE, Singapore v South Africa, Sri Lanka v England; 8pm: Australia v Singapore, India v Sri Lanka, England v Malaysia, New Zealand v South Africa
Fixtures - Open Women Noon: New Zealand v England, UAE v Australia; 6pm: England v South Africa, New Zealand v Australia
The stats: 2017 Jaguar XJ
Price, base / as tested Dh326,700 / Dh342,700
Engine 3.0L V6
Transmission Eight-speed automatic
Power 340hp @ 6,000pm
Torque 450Nm @ 3,500rpm
Fuel economy, combined 9.1L / 100km
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Results
2.15pm: Maiden (PA) Dh40,000 1,200m
Winner: Maqam, Fabrice Veron (jockey), Eric Lemartinel (trainer).
2.45pm: Maiden (PA) Dh40,000 1,200m
Winner: Mamia Al Reef, Szczepan Mazur, Ibrahim Al Hadhrami.
3.15pm: Handicap (PA) Dh40,000 2,000m
Winner: Jaahiz, Fabrice Veron, Eric Lemartinel.
3.45pm: Handicap (PA) Dh40,000 1,000m
Winner: Qanoon, Szczepan Mazur, Irfan Ellahi.
4.15pm: Sheikh Hamdan bin Rashid Cup Handicap (TB) Dh200,000 1,700m.
Winner: Philosopher, Tadhg O’Shea, Salem bin Ghadayer.
54.45pm: Handicap (PA) Dh40,000 1,700m
Winner: Jap Al Yassoob, Fernando Jara, Irfan Ellahi.