Lisandro Martinez joined Ajax in 2019 and played 120 games for the Dutch club before his move to Manchester United this summer. Getty
Lisandro Martinez joined Ajax in 2019 and played 120 games for the Dutch club before his move to Manchester United this summer. Getty
Lisandro Martinez joined Ajax in 2019 and played 120 games for the Dutch club before his move to Manchester United this summer. Getty
Lisandro Martinez joined Ajax in 2019 and played 120 games for the Dutch club before his move to Manchester United this summer. Getty

Lisandro Martinez brings 'warrior spirit' with touch of elegance to Manchester United


Ian Hawkey
  • English
  • Arabic

Lisandro Martinez likes to tell the story of a crucial turning point in his career. He was only just into his teens, and, by his own admission, had wayward tendencies, a blurred focus on what should be his priorities.

He was a talented young footballer but uncertain about dedicating himself to that pathway if it meant taking him too far from home.

So his family helped set him up with casual work, on a building site in his home town of Gualeguay, Argentina. He turned up for his first day – a long time after the scheduled 6am start. A lesson had been served, as intended.

“My father said to me, ‘Can’t you see this isn’t for you?’ Get yourself together and go to Rosario’,” Martinez said in an interview with Efe. “I’ll never forget that.”

In Rosario, there was an apprenticeship with Newell’s Old Boys, a storied club, waiting for him. He left Gualeguay to take it up, bearing the homesickness, obliged to become suddenly independent, and embarking on a successful journey that has docked at Manchester United.

The would-be bricklayer of a decade or so ago is now occasionally known as 'The Butcher', a nickname he tends to smile about, not quite recalling who, at Ajax – the club he has just left for more than €50 million to join United – first dubbed him that.

Lisandro Martinez, left, is reuniting his old Ajax manager Erik ten Hag at Manchester United. EPA
Lisandro Martinez, left, is reuniting his old Ajax manager Erik ten Hag at Manchester United. EPA

He understands why they might have done so. Martinez is a tough, uncompromising defender, although it would be misguided to portray him as reckless.

He served a single, one-game suspension across his three seasons in Amsterdam and counts back four-and-a-half years to his one senior red card, in the colours of Defensa y Justicia, the Buenos Aires club he joined from Newell’s and from where Ajax scouted him and signed him as a 21-year-old.

His chief guide since has been Erik ten Hag, the United manager whose enthusiasm for footballers with the same Ajax past as himself is a feature of his first transfer window in his new daunting job.

Martinez developed impressively in the Dutch Eredivisie, and in the Champions League, where his duels with Erling Haaland, in Ajax’s thumping 4-0 win over Borussia Dortmund in last season’s group phase were among the performances that caught the eye.

Lisandro Martinez with Ajax's player of the year award after winning the 2021/22 Dutch Eredivisie. AFP
Lisandro Martinez with Ajax's player of the year award after winning the 2021/22 Dutch Eredivisie. AFP

At Ajax, he was given a hard act to follow in that he arrived in the Netherlands in the same 2019 summer that Matthijs de Ligt, the Amsterdam club’s prodigious young centre-back had been sold to Juventus.

If De Ligt’s career path is any indication about how far, and indeed how fast, an imposing young defender can progress from the Ajax launch pad, then United and Martinez should be encouraged.

De Ligt was on Monday putting the final touches to his transfer to Bayern Munich, for a sum that could rise to €80m. That would take his total career transfer fees to more than €155m. De Ligt turns 23 next month.

Martinez is a year older, and more wiry of frame. And, notably, he is shorter of stature. At 1.75m, he is no supersized centre-half.

But he has a strong leap, has worked hard on his aerial game and for all the reputation for tough tackling, is an elegant, confident user of the ball, valued by Ten Hag for his precise, confident passing, particularly with his left foot. He is also versatile, capable of operating commandingly at the base of midfield, or at full-back.

Manchester United 2021/22 season ratings

  • MANCHESTER UNITED SEASON RATINGS: David de Gea - 8. A candidate for the club’s player of the year, the Spaniard is United’s undisputed number one and the dips in form which allowed Dean Henderson to challenge him have gone. Spoke out far more this season, as he should have done given his status as a senior member. He’s now 11th in United’s all-time appearance chart with 487. He’d prefer a team trophy to any such plaudits, but his side conceded far too many goals, but that was down to the players in front of him rather than the Madrileno who played far more minutes than any of his teammates. EPA
    MANCHESTER UNITED SEASON RATINGS: David de Gea - 8. A candidate for the club’s player of the year, the Spaniard is United’s undisputed number one and the dips in form which allowed Dean Henderson to challenge him have gone. Spoke out far more this season, as he should have done given his status as a senior member. He’s now 11th in United’s all-time appearance chart with 487. He’d prefer a team trophy to any such plaudits, but his side conceded far too many goals, but that was down to the players in front of him rather than the Madrileno who played far more minutes than any of his teammates. EPA
  • Dean Henderson - 5. A threat to De Gea’s position during lockdown, Henderson did at least push the Spaniard into getting his act together again. Contracting Covid before the season commenced set him back and he could never get a chance and started only three games all season. As he showed in the previous season, he’s a very good goalkeeper who deserves to be playing regularly. He’s also likely to attract a bigger fee than any other United player this summer. EPA
    Dean Henderson - 5. A threat to De Gea’s position during lockdown, Henderson did at least push the Spaniard into getting his act together again. Contracting Covid before the season commenced set him back and he could never get a chance and started only three games all season. As he showed in the previous season, he’s a very good goalkeeper who deserves to be playing regularly. He’s also likely to attract a bigger fee than any other United player this summer. EPA
  • Aaron Wan-Bissaka - 3. A complete regression for the right-back who has got worse in each of his three seasons at Old Trafford . Played every single minute of the first 13 league games of the season, when the low point was leaving his man to try and retrieve the ball before Liverpool’s opener. Tackles well but doesn’t offer enough going forward, his crossing is poor and and so is positioning at the other end. His last three appearances saw United lose all three, scoring no goals and conceding nine. We understand he wants to stay at Old Trafford and is contracted until 2024, but his new boss’ view of him will be the most important one. EPA
    Aaron Wan-Bissaka - 3. A complete regression for the right-back who has got worse in each of his three seasons at Old Trafford . Played every single minute of the first 13 league games of the season, when the low point was leaving his man to try and retrieve the ball before Liverpool’s opener. Tackles well but doesn’t offer enough going forward, his crossing is poor and and so is positioning at the other end. His last three appearances saw United lose all three, scoring no goals and conceding nine. We understand he wants to stay at Old Trafford and is contracted until 2024, but his new boss’ view of him will be the most important one. EPA
  • Phil Jones - 4. Thankfully, he’s back after a horrendous run of injuries. Thankfully, showed he’s still capable of playing Premier League football. The support he received playing against Wolves at Old Trafford contrasted sharply with the previous abuse he suffered. Jones is not United’s future and would be better off playing regularly elsewhere. AP
    Phil Jones - 4. Thankfully, he’s back after a horrendous run of injuries. Thankfully, showed he’s still capable of playing Premier League football. The support he received playing against Wolves at Old Trafford contrasted sharply with the previous abuse he suffered. Jones is not United’s future and would be better off playing regularly elsewhere. AP
  • Harry Maguire - 4. His worst season as a United player and in professional football. United’s captain had been a key squad member until an injury in May 2020. Like many who played in Euro 2020, he struggled at the start of the season and was rushed back for Leicester away, but unlike others he kept his place. Unfairly became a figure of mockery when even his good performances were overlooked. Defends well and in the eight games he missed United only won once, but with his confidence hit he made too many errors and looked less secure the further forward he went. He’s determined to stay captain and get back to where he was. Plenty of United fans will back him to do so, as will his new manager. PA
    Harry Maguire - 4. His worst season as a United player and in professional football. United’s captain had been a key squad member until an injury in May 2020. Like many who played in Euro 2020, he struggled at the start of the season and was rushed back for Leicester away, but unlike others he kept his place. Unfairly became a figure of mockery when even his good performances were overlooked. Defends well and in the eight games he missed United only won once, but with his confidence hit he made too many errors and looked less secure the further forward he went. He’s determined to stay captain and get back to where he was. Plenty of United fans will back him to do so, as will his new manager. PA
  • Raphael Varane - 5. Such high hopes when he signed from Real Madrid, but such an underwhelming season followed for him. Varane is a world-class defender and he showed that against Atletico. With a proper pre-season behind him, something he didn’t have last term, he hopes to prove it to United fans. And even when he missed far too many games, he still won a higher percentage of duels than any defender apart from Virgil van Dijk. Awful in the 0-4 defeat at Brighton as the home side cut through United time and again. EPA
    Raphael Varane - 5. Such high hopes when he signed from Real Madrid, but such an underwhelming season followed for him. Varane is a world-class defender and he showed that against Atletico. With a proper pre-season behind him, something he didn’t have last term, he hopes to prove it to United fans. And even when he missed far too many games, he still won a higher percentage of duels than any defender apart from Virgil van Dijk. Awful in the 0-4 defeat at Brighton as the home side cut through United time and again. EPA
  • Victor Lindelof - 4. Should be in the prime of his career, but he is another with a poor season to his name. His performance at right back away to Atletico was painful to watch. Did well in the opening two games when Varane’s signing was considered imminent, then lost his place to the Frenchman but won it back since Varane was too often injured. Catching Covid didn’t help, nor three managers and the ever-shifting defensive selections. Known as the Ice Man at Benfica, he melted in key moments this season, though it wasn’t just his fault because there was too much space around him to be exploited. He’s well rated at Carrington, let’s see what his new boss thinks of him. AFP
    Victor Lindelof - 4. Should be in the prime of his career, but he is another with a poor season to his name. His performance at right back away to Atletico was painful to watch. Did well in the opening two games when Varane’s signing was considered imminent, then lost his place to the Frenchman but won it back since Varane was too often injured. Catching Covid didn’t help, nor three managers and the ever-shifting defensive selections. Known as the Ice Man at Benfica, he melted in key moments this season, though it wasn’t just his fault because there was too much space around him to be exploited. He’s well rated at Carrington, let’s see what his new boss thinks of him. AFP
  • Eric Bailly - 3. Central defender who doesn’t play enough games and has never played enough games. Capable of the sublime and the ridiculous in the same match. Excellent at Chelsea away, but that’s nowhere near sufficient – yet he still had his contract renewed in 2021. EPA
    Eric Bailly - 3. Central defender who doesn’t play enough games and has never played enough games. Capable of the sublime and the ridiculous in the same match. Excellent at Chelsea away, but that’s nowhere near sufficient – yet he still had his contract renewed in 2021. EPA
  • Luke Shaw - 4. Another defender who regressed – they all did. Shaw, 26, had his Euro 2020 hangover but started in 11 of the 12 opening league games. Tangling with Maguire before Liverpool went 2-0 up after 13 minutes was a low point. His side was 4-0 down at half time for the first time in 31 years. United’s defence conceded 57 goals – four more than relegated Burnley. AP
    Luke Shaw - 4. Another defender who regressed – they all did. Shaw, 26, had his Euro 2020 hangover but started in 11 of the 12 opening league games. Tangling with Maguire before Liverpool went 2-0 up after 13 minutes was a low point. His side was 4-0 down at half time for the first time in 31 years. United’s defence conceded 57 goals – four more than relegated Burnley. AP
  • Alex Telles - 5. The Brazilian, 29, got the opportunities after Solskjaer departed and didn’t start in a game United lost until Man City away in March, but in the biggest game at home to Atletico, he turned into his man and lost possession before the ball came in for Atletico’s opener from his side, as it had for their disallowed goal. Suspect when defending, capable of the best crosses at the club and a decent assists too but doesn’t look like a top class full-back. Getty
    Alex Telles - 5. The Brazilian, 29, got the opportunities after Solskjaer departed and didn’t start in a game United lost until Man City away in March, but in the biggest game at home to Atletico, he turned into his man and lost possession before the ball came in for Atletico’s opener from his side, as it had for their disallowed goal. Suspect when defending, capable of the best crosses at the club and a decent assists too but doesn’t look like a top class full-back. Getty
  • Diogo Dalot - 6. Got the chances he’d hoped for after a successful season on loan at Milan. Best game was his first league start of the season at home to Arsenal when he pushed right up and got right back. Before that, he’d been blitzed by Villarreal’s Danjuma at Old Trafford. Steadied himself defensively but still too erratic for his position and didn’t find consistency. It wasn’t easy in a failing, flailing, team. EPA
    Diogo Dalot - 6. Got the chances he’d hoped for after a successful season on loan at Milan. Best game was his first league start of the season at home to Arsenal when he pushed right up and got right back. Before that, he’d been blitzed by Villarreal’s Danjuma at Old Trafford. Steadied himself defensively but still too erratic for his position and didn’t find consistency. It wasn’t easy in a failing, flailing, team. EPA
  • Fred - 7. One of the few who had a better than mediocre season. Moved around, broke up play, energetic. Replicated a famous move by Real Madrid player Redondo at Old Trafford in a bright United start against Atletico and scored four times – important goals too - in the league. Reuters
    Fred - 7. One of the few who had a better than mediocre season. Moved around, broke up play, energetic. Replicated a famous move by Real Madrid player Redondo at Old Trafford in a bright United start against Atletico and scored four times – important goals too - in the league. Reuters
  • Scott McTominay - 5. All heart, passion and commitment which too few of those around him showed, but lacks the technical level and often found himself up against better players: Koke, De Bruyne, Rodri, Keita, Henderson et al. Getty
    Scott McTominay - 5. All heart, passion and commitment which too few of those around him showed, but lacks the technical level and often found himself up against better players: Koke, De Bruyne, Rodri, Keita, Henderson et al. Getty
  • Jadon Sancho - 5. Overall, a disappointing first season after his vast transfer from Dortmund. One of the few players who improved under Rangnick, at least for a few months after Christmas, and his super curling shot against his former club Manchester City for the equaliser was about the only bright moment in another derby hammering. Five goals was a poor return, too. AFP
    Jadon Sancho - 5. Overall, a disappointing first season after his vast transfer from Dortmund. One of the few players who improved under Rangnick, at least for a few months after Christmas, and his super curling shot against his former club Manchester City for the equaliser was about the only bright moment in another derby hammering. Five goals was a poor return, too. AFP
  • Nemanja Matic - 5. United’s best player in the worst game of the season, a 4-0 defeat at Brighton. Which would be of zero consolation to him. Played a lot towards the end of the season and brought balance to the side, but was seldom good for the full 90. Left the club of his own accord at the end of the season. Good luck. EPA
    Nemanja Matic - 5. United’s best player in the worst game of the season, a 4-0 defeat at Brighton. Which would be of zero consolation to him. Played a lot towards the end of the season and brought balance to the side, but was seldom good for the full 90. Left the club of his own accord at the end of the season. Good luck. EPA
  • Bruno Fernandes - 5. Often frustrated, too often argumentative – and less productive, despite being United’s second top scorer with 10 (and 13 assists). Took United’s 100th corner of the season in January – they’d resulted in zero goals. He signed a huge new contract, not that he’s not been playing well enough to convince fans he deserved it. Could and should be central to United’s rebuild, but needs to reach far better levels. PA
    Bruno Fernandes - 5. Often frustrated, too often argumentative – and less productive, despite being United’s second top scorer with 10 (and 13 assists). Took United’s 100th corner of the season in January – they’d resulted in zero goals. He signed a huge new contract, not that he’s not been playing well enough to convince fans he deserved it. Could and should be central to United’s rebuild, but needs to reach far better levels. PA
  • Paul Pogba - 4. Another disappointment and one 95 per cent of fans in one poll would be happy to see go. Started the season well and made seven of his nine assists in the opening four games, then faded like his team and lost his place in the side before being out injured with hamstring issues. He started only 16 league games. Brilliant for France, he scored a pitiful one goal. At 29, he should be at his peak. United fans don’t see that and, out of contract, he looks set to leave on a free transfer for the second time. Getty
    Paul Pogba - 4. Another disappointment and one 95 per cent of fans in one poll would be happy to see go. Started the season well and made seven of his nine assists in the opening four games, then faded like his team and lost his place in the side before being out injured with hamstring issues. He started only 16 league games. Brilliant for France, he scored a pitiful one goal. At 29, he should be at his peak. United fans don’t see that and, out of contract, he looks set to leave on a free transfer for the second time. Getty
  • Anthony Elanga - 7. Immediately picked out by Rangnick, enjoyed his first league start of the season and he started it well on the left, stretching Villa. Enjoyed a promising start among fans and his equaliser at Atletico was one of the few season highs (not scoring in the cup against Middlesbrough was his low), but by Brighton away he was a spent force who’d faded. Getty
    Anthony Elanga - 7. Immediately picked out by Rangnick, enjoyed his first league start of the season and he started it well on the left, stretching Villa. Enjoyed a promising start among fans and his equaliser at Atletico was one of the few season highs (not scoring in the cup against Middlesbrough was his low), but by Brighton away he was a spent force who’d faded. Getty
  • Mason Greenwood - 6. Pass. Reuters
    Mason Greenwood - 6. Pass. Reuters
  • Edinson Cavani - 3. A terrible second season compared to his first, where he finished strongly. The Uruguayan, 35, was in the starting XI for just 18 per cent of United’s games and scored only two goals. Whether it was his groin, calf, tendon, quarantine or an unspecified ‘knock’, he was unfit to play far too often. That annoyed his teammates. Can you blame them? PA
    Edinson Cavani - 3. A terrible second season compared to his first, where he finished strongly. The Uruguayan, 35, was in the starting XI for just 18 per cent of United’s games and scored only two goals. Whether it was his groin, calf, tendon, quarantine or an unspecified ‘knock’, he was unfit to play far too often. That annoyed his teammates. Can you blame them? PA
  • Marcus Rashford - 3. His worst season in red as he started only a third of United’s games – but the previous season was hardly convincing either and his stock has plummeted among fans. Five goals and two assists was a poor return. Recovering from a shoulder injury hadn’t helped and nor did the players around him, but he has to get his form back or his future will be away from Old Trafford. Intends to concentrate on his football next season. Good. AFP
    Marcus Rashford - 3. His worst season in red as he started only a third of United’s games – but the previous season was hardly convincing either and his stock has plummeted among fans. Five goals and two assists was a poor return. Recovering from a shoulder injury hadn’t helped and nor did the players around him, but he has to get his form back or his future will be away from Old Trafford. Intends to concentrate on his football next season. Good. AFP
  • Cristiano Ronaldo - 8. By a distance the top scorer with 24 goals across all competitions, including 18 in the league, the 37-year-old still has impressive stats. He smashed through the 800-goal mark for clubs and country in December and provided most of the best moments of United’s season, scoring in the first five Champions League group games, but not against Atletico in the last 16 when it mattered. Home hat-tricks against Spurs and Norwich lifted the Old Trafford gloom. PA
    Cristiano Ronaldo - 8. By a distance the top scorer with 24 goals across all competitions, including 18 in the league, the 37-year-old still has impressive stats. He smashed through the 800-goal mark for clubs and country in December and provided most of the best moments of United’s season, scoring in the first five Champions League group games, but not against Atletico in the last 16 when it mattered. Home hat-tricks against Spurs and Norwich lifted the Old Trafford gloom. PA
  • Juan Mata - 5. The Spaniard was desperate to play more football. Didn’t play a minute in any league game until April but got more minutes towards the end of the season and was effective exploiting pockets of space in his first start against Brentford, less so against Brighton in the following game. Out of contract. Hard to see him staying and he was the last player on the pitch as he waved goodbye to fans at Selhurst Park. EPA
    Juan Mata - 5. The Spaniard was desperate to play more football. Didn’t play a minute in any league game until April but got more minutes towards the end of the season and was effective exploiting pockets of space in his first start against Brentford, less so against Brighton in the following game. Out of contract. Hard to see him staying and he was the last player on the pitch as he waved goodbye to fans at Selhurst Park. EPA
  • Jesse Lingard - 3. Awful season for him on and off the pitch. Felt he was promised more minutes which didn’t arrive. Wanted to go on loan in January to replicate his loan at West Ham in 201 – and then he didn’t. Out of contract and not leaving quietly. Fans not sad to see him go. PA
    Jesse Lingard - 3. Awful season for him on and off the pitch. Felt he was promised more minutes which didn’t arrive. Wanted to go on loan in January to replicate his loan at West Ham in 201 – and then he didn’t. Out of contract and not leaving quietly. Fans not sad to see him go. PA

His initial challenge at United will be to find a role in a squad which, in the past two summers, has acquired other expensive centre-halves, Harry Maguire and Rafael Varane. For all Maguire’s mixed form in 2021/22, that pair would regard themselves as first choices ahead of the new campaign.

“He has to adapt to a new country, a new club, new teammates,” said Ten Hag on Monday, welcoming a player he has pushed hard to bring to United, beating off interest from Arsenal, among others. “A lot of things will be different for him. The Premier League is high intensity, with lots of challenges.”

The strong, established relationship with the manager, would, reckoned Ten Hag, be “an advantage. He knows certain ideas”.

“He’s a warrior. He has an attitude, fighting spirit,” added Ten Hag, who will link up with Martinez when he and most of the squad return to England after their summer tour to Australia, where they play Crystal Palace on Tuesday and then Aston Villa at the weekend.

“He brings aggressiveness into the game – in a good way. I think we need that. But he’s also skilful and he can deal with the ball. I think the fans will admire him.”

100 notable summer transfers

  • Perr Schuurs - Ajax to Torino (£8m). AFP
    Perr Schuurs - Ajax to Torino (£8m). AFP
  • Paco Alcacer - Villarreal to Sharjah (loan). Getty Images
    Paco Alcacer - Villarreal to Sharjah (loan). Getty Images
  • Matheus Nunes - Sporting to Wolves (£38m). AFP
    Matheus Nunes - Sporting to Wolves (£38m). AFP
  • Tanguy Nianzou - Bayern Munich to Sevilla (£16.9m). AFP
    Tanguy Nianzou - Bayern Munich to Sevilla (£16.9m). AFP
  • Alan Virginius - Sochaux to Lille (£3.8m). AFP
    Alan Virginius - Sochaux to Lille (£3.8m). AFP
  • Thilo Kehrer - PSG to West Ham (£10.1m). Getty Images
    Thilo Kehrer - PSG to West Ham (£10.1m). Getty Images
  • Pervis Estupinan - Villarreal to Brighton (£15.1m). Getty Images
    Pervis Estupinan - Villarreal to Brighton (£15.1m). Getty Images
  • Destiny Udogie - Udinese to Tottenham (£15.1m). Loaned back to Udinese. Reuters
    Destiny Udogie - Udinese to Tottenham (£15.1m). Loaned back to Udinese. Reuters
  • Sergio Gomez - Anderlecht to Manchester City (£11m). Photo: Manchester City
    Sergio Gomez - Anderlecht to Manchester City (£11m). Photo: Manchester City
  • Alex Collado - Barcelona to Elche (loan). AFP
    Alex Collado - Barcelona to Elche (loan). AFP
  • Remo Freuler - Atalanta to Nottingham Forest (£9m). AP
    Remo Freuler - Atalanta to Nottingham Forest (£9m). AP
  • Marc Bartra - Real Betis to Tranbzonspor (undisclosed fee). Getty Images
    Marc Bartra - Real Betis to Tranbzonspor (undisclosed fee). Getty Images
  • Giovani Lo Celso - Tottenham to Villarreal (loan). Getty Images
    Giovani Lo Celso - Tottenham to Villarreal (loan). Getty Images
  • Cheikhou Kouyate - Crystal Palace to Nottingham Forest (free). Getty Images
    Cheikhou Kouyate - Crystal Palace to Nottingham Forest (free). Getty Images
  • Emmanuel Dennis - Watford to Nottingham Forest (£20m). Getty Images
    Emmanuel Dennis - Watford to Nottingham Forest (£20m). Getty Images
  • Nico González - Barcelona to Valencia (loan). AP Photo
    Nico González - Barcelona to Valencia (loan). AP Photo
  • Luca Pellegrini - Juventus to Eintracht Frankfurt (loan). AFP
    Luca Pellegrini - Juventus to Eintracht Frankfurt (loan). AFP
  • Daniel Wass - Atletico Madrid to Brondby (£1.7m). EPA
    Daniel Wass - Atletico Madrid to Brondby (£1.7m). EPA
  • Pablo Marí - Arsenal to Monza (loan). AP
    Pablo Marí - Arsenal to Monza (loan). AP
  • Dries Mertens - Napoli to Galatasaray (free). AFP
    Dries Mertens - Napoli to Galatasaray (free). AFP
  • Jordan Veretout - Roma to Marseille (£9.3m). Reuters
    Jordan Veretout - Roma to Marseille (£9.3m). Reuters
  • Christian Benteke - Crystal Palace to DC United (undisclosed fee). AFP
    Christian Benteke - Crystal Palace to DC United (undisclosed fee). AFP
  • Maxwell Cornet - West Ham United to Burnley (£17.5m). PA
    Maxwell Cornet - West Ham United to Burnley (£17.5m). PA
  • Georginio Wijnaldum - PSG to Roma (loan). AFP
    Georginio Wijnaldum - PSG to Roma (loan). AFP
  • Lucas Torreira - Arsenal to Galatasaray (£5m). AFP
    Lucas Torreira - Arsenal to Galatasaray (£5m). AFP
  • Marc Cucurella - Brighton to Chelsea (£55m). Getty Images
    Marc Cucurella - Brighton to Chelsea (£55m). Getty Images
  • Ademola Lookman - RB Leipzig to Atalanta (£12.6m). PA via AP
    Ademola Lookman - RB Leipzig to Atalanta (£12.6m). PA via AP
  • Renato Sanches - Lille to Paris Saint-Germain (£12.6m). AFP
    Renato Sanches - Lille to Paris Saint-Germain (£12.6m). AFP
  • Riqui Puig - Barcelona to LA Galaxy (free). AP Photo
    Riqui Puig - Barcelona to LA Galaxy (free). AP Photo
  • Alex Telles - Manchester United to Sevilla (loan). AFP
    Alex Telles - Manchester United to Sevilla (loan). AFP
  • Carney Chukwuemeka - Aston Villa to Chelsea (£20m). Reuters
    Carney Chukwuemeka - Aston Villa to Chelsea (£20m). Reuters
  • Kasper Schmeichel - Leicester City to Nice (£1m). AFP
    Kasper Schmeichel - Leicester City to Nice (£1m). AFP
  • Mattia Viti - Empoli to Nice (£10.9m). AFP
    Mattia Viti - Empoli to Nice (£10.9m). AFP
  • Gabriel Slonina - Chicago Fire to Chelsea (£8.3m). Reuters
    Gabriel Slonina - Chicago Fire to Chelsea (£8.3m). Reuters
  • Bernd Leno - Arsenal to Fulham (£3m). AFP
    Bernd Leno - Arsenal to Fulham (£3m). AFP
  • Charles De Ketelaere - Club Brugge to AC Milan (£26.8m). AFP
    Charles De Ketelaere - Club Brugge to AC Milan (£26.8m). AFP
  • Joe Rodon - Tottenham to Stade Rennais (loan). AFP
    Joe Rodon - Tottenham to Stade Rennais (loan). AFP
  • Borja Mayoral - Real Madrid to Getafe (£8.4m). EPA
    Borja Mayoral - Real Madrid to Getafe (£8.4m). EPA
  • Cesc Fabregas - Monaco to Como (free). EPA
    Cesc Fabregas - Monaco to Como (free). EPA
  • Alexis Beka Beaka - Lokomotiv Moscow to Nice (£11.7m). AFP
    Alexis Beka Beaka - Lokomotiv Moscow to Nice (£11.7m). AFP
  • Marcus Tavernier -Middlesbrough to Bournemouth (£10m). Getty Images
    Marcus Tavernier -Middlesbrough to Bournemouth (£10m). Getty Images
  • Aaron Ramsey - Juventus to Nice (free). AFP
    Aaron Ramsey - Juventus to Nice (free). AFP
  • Orel Mangala - Stuttgart to Nottingham Forest (£12.7m). AFP
    Orel Mangala - Stuttgart to Nottingham Forest (£12.7m). AFP
  • David Raum - Hoffenheim to RB Leipzig (£21.8m). Getty Images
    David Raum - Hoffenheim to RB Leipzig (£21.8m). Getty Images
  • Oscar Mingueza - Barcelona to Celta Vigo (£2.5m). Getty Images
    Oscar Mingueza - Barcelona to Celta Vigo (£2.5m). Getty Images
  • Jules Kounde - Sevilla to Barcelona (£45m). AFP
    Jules Kounde - Sevilla to Barcelona (£45m). AFP
  • Dwight McNeil - Burnley to Everton (£20m). Getty Images
    Dwight McNeil - Burnley to Everton (£20m). Getty Images
  • Arnaud Kalimuendo - PSG to Rennes (£21m). Getty Images
    Arnaud Kalimuendo - PSG to Rennes (£21m). Getty Images
  • Filip Kostic - Eintracht Frankfurt to Juventus (£14.4m). EPA
    Filip Kostic - Eintracht Frankfurt to Juventus (£14.4m). EPA
  • Salvatore Sirigu - Genoa to Napoli (free). Reuters
    Salvatore Sirigu - Genoa to Napoli (free). Reuters
  • Mikkel Damsgaard - Sampdoria to Brentford (£12.7m). EPA
    Mikkel Damsgaard - Sampdoria to Brentford (£12.7m). EPA
  • Malang Sarr - Chelsea to Monaco (loan). AFP
    Malang Sarr - Chelsea to Monaco (loan). AFP
  • Issa Diop - West Ham United to Fulham (£15m). Getty Images
    Issa Diop - West Ham United to Fulham (£15m). Getty Images
  • Alexis Sanchez - Internazionale to Marseille (free). Getty Images
    Alexis Sanchez - Internazionale to Marseille (free). Getty Images
  • Timo Werner - Chelsea to RB Leipzig (£18m). AP
    Timo Werner - Chelsea to RB Leipzig (£18m). AP
  • Amadou Onana - Llle to Everton (£33.8m). AFP
    Amadou Onana - Llle to Everton (£33.8m). AFP
  • Emirhan Ilkhan - Besiktas to Torino (£3.8m). PA
    Emirhan Ilkhan - Besiktas to Torino (£3.8m). PA
  • Gonçalo Guedes - Valencia to Wolves (£27.5m). AP Photo
    Gonçalo Guedes - Valencia to Wolves (£27.5m). AP Photo
  • Conor Coady - Wolves to Everton (loan). Getty Images
    Conor Coady - Wolves to Everton (loan). Getty Images
  • Anthony Modeste - Cologne to Borussia Dortmund (£3.8m). EPA
    Anthony Modeste - Cologne to Borussia Dortmund (£3.8m). EPA
  • Angeliño - RB Leipzig to Hoffenheim (loan). Getty Images
    Angeliño - RB Leipzig to Hoffenheim (loan). Getty Images
  • Marcos Senesi - Feyenoord to Bournemouth (£12.6m). AFP
    Marcos Senesi - Feyenoord to Bournemouth (£12.6m). AFP
  • Isco - Real Madrid to Sevilla (free). EPA
    Isco - Real Madrid to Sevilla (free). EPA
  • Raheem Sterling - Manchester City to Chelsea (£50m). Getty Images
    Raheem Sterling - Manchester City to Chelsea (£50m). Getty Images
  • Lisandro Martinez - Ajax to Manchester United (£46m). Getty Images
    Lisandro Martinez - Ajax to Manchester United (£46m). Getty Images
  • Robert Lewandowski - Bayern Munich to Barcelona (£38.3m). AFP
    Robert Lewandowski - Bayern Munich to Barcelona (£38.3m). AFP
  • Hugo Ekitike - Reims to Paris Saint-Germain (loan). AFP
    Hugo Ekitike - Reims to Paris Saint-Germain (loan). AFP
  • Thomas Henry - Venezia to Verona (£3.8m). Getty Images
    Thomas Henry - Venezia to Verona (£3.8m). Getty Images
  • Takefusa Kubo - Real Madrid to Real Sociedad (£5.2m). Getty Images
    Takefusa Kubo - Real Madrid to Real Sociedad (£5.2m). Getty Images
  • Kalidou Koulibaly - Napoli to Chelsea (£33.8m). EPA
    Kalidou Koulibaly - Napoli to Chelsea (£33.8m). EPA
  • Chancel Mbemba - Porto to Marseille (free). EPA
    Chancel Mbemba - Porto to Marseille (free). EPA
  • Breel Embolo - Borussa Monchengladbach to Monaco (£10.6m). EPA
    Breel Embolo - Borussa Monchengladbach to Monaco (£10.6m). EPA
  • Christian Eriksen - Brentford to Manchester United (free). PA
    Christian Eriksen - Brentford to Manchester United (free). PA
  • Raphinha - Leeds United to Barcelona (£49m). Getty Images
    Raphinha - Leeds United to Barcelona (£49m). Getty Images
  • Federico Bernardeschi - Juventus to Toronto FC (free). Getty Images
    Federico Bernardeschi - Juventus to Toronto FC (free). Getty Images
  • Andrea Cambiaso - Genoa to Juventus (£5.9m). Getty Images
    Andrea Cambiaso - Genoa to Juventus (£5.9m). Getty Images
  • Arturo Vidal - Inter Milan to Flamengo (free). Getty Images
    Arturo Vidal - Inter Milan to Flamengo (free). Getty Images
  • Mohamed Bayo - Clermont to Lille (£11.8m). AFP
    Mohamed Bayo - Clermont to Lille (£11.8m). AFP
  • Francisco Trincao - Barcelona to Sporting (loan). Getty Images
    Francisco Trincao - Barcelona to Sporting (loan). Getty Images
  • Samu Castillejo - AC Milan to Valencia (undisclosed fee). PA
    Samu Castillejo - AC Milan to Valencia (undisclosed fee). PA
  • Lewis Ferguson - Aberdeen to Bologna (£3m). PA
    Lewis Ferguson - Aberdeen to Bologna (£3m). PA
  • Keane Lewis-Potter - Hull City to Brentford (£16m). PA
    Keane Lewis-Potter - Hull City to Brentford (£16m). PA
  • Alessio Romagnoli - AC Milan to Lazio (free). Getty Images
    Alessio Romagnoli - AC Milan to Lazio (free). Getty Images
  • Nathan Collins - Burnley to Wolves (£20.5m). PA
    Nathan Collins - Burnley to Wolves (£20.5m). PA
  • Andriy Yarmolenko - West Ham United to Al Ain (free). AP Photo
    Andriy Yarmolenko - West Ham United to Al Ain (free). AP Photo
  • David Ospina - Napoli to Al Nassr (free). Getty Images
    David Ospina - Napoli to Al Nassr (free). Getty Images
  • Kristian Thorstvedt - Genk to Sassuolo (£8.4m). Reuters
    Kristian Thorstvedt - Genk to Sassuolo (£8.4m). Reuters
  • Andreas Pereira -Manchester United to Fulham ( £10m). Getty Images
    Andreas Pereira -Manchester United to Fulham ( £10m). Getty Images
  • Gabriel Jesus - Manchester City to Arsenal (£45m). Getty Images
    Gabriel Jesus - Manchester City to Arsenal (£45m). Getty Images
  • Steven Bergwijn - Tottenham Hotspur to Ajax (£26.5m). AP Photo
    Steven Bergwijn - Tottenham Hotspur to Ajax (£26.5m). AP Photo
  • Andreas Christensen - Chelsea to Barcelona (free). AFP
    Andreas Christensen - Chelsea to Barcelona (free). AFP
  • Sébastien Haller - Ajax to Borussia Dortmund (£30.8m). AFP
    Sébastien Haller - Ajax to Borussia Dortmund (£30.8m). AFP
  • Flynn Downes - Swansea City to West Ham United (£12m). PA
    Flynn Downes - Swansea City to West Ham United (£12m). PA
  • Junior Messias - Crotone to AC Milan (£3.8m). Reuters
    Junior Messias - Crotone to AC Milan (£3.8m). Reuters
  • Luis Sinisterra - Feyenoord to Leeds United (£21.3m). AFP
    Luis Sinisterra - Feyenoord to Leeds United (£21.3m). AFP
  • Brais Méndez - Celta Vigo to Real Sociedad (£12.8m). Getty Images
    Brais Méndez - Celta Vigo to Real Sociedad (£12.8m). Getty Images
  • Moussa Niakhaté - Mainz to Nottingham Forest (£8.7m). Getty Images
    Moussa Niakhaté - Mainz to Nottingham Forest (£8.7m). Getty Images
  • Romeo Lavia - Manchester City to Southmpton (£12m). AP Photo
    Romeo Lavia - Manchester City to Southmpton (£12m). AP Photo
  • Tyler Adams - RB Leipzig to Leeds United (£20m). AP
    Tyler Adams - RB Leipzig to Leeds United (£20m). AP
  • Axel Witsel - Borussia Dortmund to Atletico Madrid (free). EPA
    Axel Witsel - Borussia Dortmund to Atletico Madrid (free). EPA
  • Maya Yoshida - Sampdoria to Schalke (free). AP Photo
    Maya Yoshida - Sampdoria to Schalke (free). AP Photo
  • Tyrell Malacia - Feyenoord to Manchester United (£12.9m). AP Photo
    Tyrell Malacia - Feyenoord to Manchester United (£12.9m). AP Photo
  • Zeki Celik - Lille to Roma (£6m). AFP
    Zeki Celik - Lille to Roma (£6m). AFP
  • Ritsu Doan - PSV Eindhoven to Freiburg (£6.5m). AFP
    Ritsu Doan - PSV Eindhoven to Freiburg (£6.5m). AFP
  • Divock Origi - Liverpool to AC Milan (free). AFP
    Divock Origi - Liverpool to AC Milan (free). AFP
  • Rolando Mandragora - Torino to Fiorentina (£7m). EPA
    Rolando Mandragora - Torino to Fiorentina (£7m). EPA
  • Joao Palhinha - Sporting to Fulham (£17m). Getty Images
    Joao Palhinha - Sporting to Fulham (£17m). Getty Images
  • Franck Kessie - AC Milan to Barcelona (free). Getty Images
    Franck Kessie - AC Milan to Barcelona (free). Getty Images
  • Trezeguet - Aston Villa to Trabzonspor (£3.4m). AFP
    Trezeguet - Aston Villa to Trabzonspor (£3.4m). AFP
  • Kalvin Phillips - Leeds United to Manchester City (£45m). Reuters
    Kalvin Phillips - Leeds United to Manchester City (£45m). Reuters
  • Giulian Biancone - Troyes to Nottingham Forest (£5m). AFP
    Giulian Biancone - Troyes to Nottingham Forest (£5m). AFP
  • Giuliano Simeone - Atletico Madrid to Real Zaragoza (loan). EPA
    Giuliano Simeone - Atletico Madrid to Real Zaragoza (loan). EPA
  • Raoul Bellanova - Cagliari to Inter Milan (loan). Getty Images
    Raoul Bellanova - Cagliari to Inter Milan (loan). Getty Images
  • Richarlison - Everton to Tottenham (£50 million). PA
    Richarlison - Everton to Tottenham (£50 million). PA
  • Fabio Carvalho - Fulham to Liverpool (£5 million). PA
    Fabio Carvalho - Fulham to Liverpool (£5 million). PA
  • James Tarkowski Burnley to Everton (free). Getty Images
    James Tarkowski Burnley to Everton (free). Getty Images
  • Sime Vrsaljko - Atletico Madrid to Olympiakos (free). AP Photo
    Sime Vrsaljko - Atletico Madrid to Olympiakos (free). AP Photo
  • Dean Henderson - Manchester United to Nottingham Forest (loan). PA
    Dean Henderson - Manchester United to Nottingham Forest (loan). PA
  • Luuk de Jong - Sevilla to PSV Eindhoven (£3.4m). AP Photo
    Luuk de Jong - Sevilla to PSV Eindhoven (£3.4m). AP Photo
  • Henrikh Mkhitaryan - Roma to Inter Milan (free). Reuters
    Henrikh Mkhitaryan - Roma to Inter Milan (free). Reuters
  • Cenk Tosun - Everton to Besiktas (free). Reuters
    Cenk Tosun - Everton to Besiktas (free). Reuters
  • Andre Onana - Ajax to Inter Milan (free). Getty
    Andre Onana - Ajax to Inter Milan (free). Getty
  • Moussa Sissoko - Watford to Nantes (£2m). AFP
    Moussa Sissoko - Watford to Nantes (£2m). AFP
  • Corentin Tolisso - Bayern Munich to Lyon (free). AFP
    Corentin Tolisso - Bayern Munich to Lyon (free). AFP
  • Vitinha - Porto to Paris Saint-Germain (£34m). AFP
    Vitinha - Porto to Paris Saint-Germain (£34m). AFP
  • Romelu Lukaku - Chelsea to Inter Milan (loan). PA
    Romelu Lukaku - Chelsea to Inter Milan (loan). PA
  • Lorenzo Insigne - Napoli to Toronto FC (free). AP
    Lorenzo Insigne - Napoli to Toronto FC (free). AP
  • Sven Botman - Lille to Newcastle United (£31.9m). AFP
    Sven Botman - Lille to Newcastle United (£31.9m). AFP
  • Takumi Minamino - Liverpool to Monaco (£15.5m). Getty Images
    Takumi Minamino - Liverpool to Monaco (£15.5m). Getty Images
  • Alphonse Areola - Paris Saint-Germain to West Ham United (£7.8m). AFP
    Alphonse Areola - Paris Saint-Germain to West Ham United (£7.8m). AFP
  • Lucas Leiva - Lazio to Gremo (free). Getty Images
    Lucas Leiva - Lazio to Gremo (free). Getty Images
  • Joselu - Alaves to Espanyol (free). Getty Images
    Joselu - Alaves to Espanyol (free). Getty Images
  • Matt Turner - New England Revolution to Arsenal (£4.7m). Reuters
    Matt Turner - New England Revolution to Arsenal (£4.7m). Reuters
  • Fernandinho - Manchester City to Athletico Paranaense (free). PA
    Fernandinho - Manchester City to Athletico Paranaense (free). PA
  • Bartol Franjic - Dinamo Zagreb to Wolfsburg (£6.9m). Getty Images
    Bartol Franjic - Dinamo Zagreb to Wolfsburg (£6.9m). Getty Images
  • Wahbi Khazri - Saint-Etienne to Montpellier (free). AFP
    Wahbi Khazri - Saint-Etienne to Montpellier (free). AFP
  • Tobias Figueiredo - Hull City to Nottingham Forest (free). PA
    Tobias Figueiredo - Hull City to Nottingham Forest (free). PA
  • Pietro Pellegri - Monaco to Tornio (£3.9m). Getty Images
    Pietro Pellegri - Monaco to Tornio (£3.9m). Getty Images
  • Erling Haaland - Borussia Dortmund to Manchester City. Getty Images
    Erling Haaland - Borussia Dortmund to Manchester City. Getty Images
  • Malcolm Ebiowei - Derby County to Crystal Palace (undisclosed). PA
    Malcolm Ebiowei - Derby County to Crystal Palace (undisclosed). PA
  • Taiwo Awoniyi - Union Berlin to Nottingham Forest (£17m). Getty Images
    Taiwo Awoniyi - Union Berlin to Nottingham Forest (£17m). Getty Images
  • Gareth Bale - Real Madrid to Los Angeles FC (free). PA
    Gareth Bale - Real Madrid to Los Angeles FC (free). PA
  • Lucas Alario - Bayer Leverkusen to Eintracht Frankfurt (£5.6m). PA
    Lucas Alario - Bayer Leverkusen to Eintracht Frankfurt (£5.6m). PA
  • Sadio Mane - Liverpool to Bayern Munich (£28m). Getty Images
    Sadio Mane - Liverpool to Bayern Munich (£28m). Getty Images
  • Armindo Sieb - Bayern Munich to Greuther Fürth (undisclosed fee). Getty Images
    Armindo Sieb - Bayern Munich to Greuther Fürth (undisclosed fee). Getty Images
  • Nick Pope - Burnley to Newcastle (£10m). PA
    Nick Pope - Burnley to Newcastle (£10m). PA
  • Ki-Jana Hoever - Wolves to PSV Eindhoven (loan). PA
    Ki-Jana Hoever - Wolves to PSV Eindhoven (loan). PA
  • Ryan Fredericks - West Ham United to Bournemouth (free). Getty Images
    Ryan Fredericks - West Ham United to Bournemouth (free). Getty Images
  • Mario Götze - PSV Eindhoven to Eintracht Frankfurt (£3.4m). Getty Images
    Mario Götze - PSV Eindhoven to Eintracht Frankfurt (£3.4m). Getty Images
  • Fabio Vieira - Porto to Arsenal (£30m). EPA
    Fabio Vieira - Porto to Arsenal (£30m). EPA
  • Antonio Rudiger - Chelsea to Real Madrid (free). PA
    Antonio Rudiger - Chelsea to Real Madrid (free). PA
  • Merih Demiral - Juventus to Atalanta (£17.2m). AFP
    Merih Demiral - Juventus to Atalanta (£17.2m). AFP
  • Giovanni Simeone - Cagliari to Hellas Verona (£10.3m). AP
    Giovanni Simeone - Cagliari to Hellas Verona (£10.3m). AP
  • Marc Roca - Bayern Munich to Leeds United (£10m). PA
    Marc Roca - Bayern Munich to Leeds United (£10m). PA
  • Yves Bissouma - Brighton to Tottenham (£25m). PA
    Yves Bissouma - Brighton to Tottenham (£25m). PA
  • Gavin Bazunu - Manchester City to Southampton (£12m). PA
    Gavin Bazunu - Manchester City to Southampton (£12m). PA
  • Darwin Nunez - Benfica to Liverpool (£64.3m). PA
    Darwin Nunez - Benfica to Liverpool (£64.3m). PA
  • Aurelien Tchouameni - Monaco to Real Madrid (£85.3m). AFP
    Aurelien Tchouameni - Monaco to Real Madrid (£85.3m). AFP
  • Nemanja Matic - Manchester United to Roma (free). EPA
    Nemanja Matic - Manchester United to Roma (free). EPA
  • Ryan Gravenberch - Ajax to Bayern Munich (£20m). EPA
    Ryan Gravenberch - Ajax to Bayern Munich (£20m). EPA
  • Giorgio Chiellini - Juventus to Los Angeles FC (released). Getty Images
    Giorgio Chiellini - Juventus to Los Angeles FC (released). Getty Images
  • Cameron Carter-Vickers - Tottenham to Celtic (£6m). AFP
    Cameron Carter-Vickers - Tottenham to Celtic (£6m). AFP
  • Alexandre Lacazette - Arsenal to Lyon (free transfer). AFP
    Alexandre Lacazette - Arsenal to Lyon (free transfer). AFP
The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
The specs

Price: From Dh529,000

Engine: 5-litre V8

Transmission: Eight-speed auto

Power: 520hp

Torque: 625Nm

Fuel economy, combined: 12.8L/100km

The years Ramadan fell in May

1987

1954

1921

1888

RESULT

Esperance de Tunis 1 Guadalajara 1 
(Esperance won 6-5 on penalties)
Esperance: Belaili 38’
Guadalajara: Sandoval 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

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

States of Passion by Nihad Sirees,
Pushkin Press

Crime%20Wave
%3Cp%3EHeavyweight%20boxer%20Fury%20revealed%20on%20Sunday%20his%20cousin%20had%20been%20%E2%80%9Cstabbed%20in%20the%20neck%E2%80%9D%20and%20called%20on%20the%20courts%20to%20address%20the%20wave%20of%20more%20sentencing%20of%20offenders.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3ERico%20Burton%2C%2031%2C%20was%20found%20with%20stab%20wounds%20at%20around%203am%20on%20Sunday%20in%20Goose%20Green%2C%20Altrincham%20and%20subsequently%20died%20of%20his%20injuries.%3C%2Fp%3E%0A%3Cp%3E%26nbsp%3B%E2%80%9CMy%20cousin%20was%20murdered%20last%20night%2C%20stabbed%20in%20the%20neck%20this%20is%20becoming%20ridiculous%20%E2%80%A6%20idiots%20carry%20knives.%20This%20needs%20to%20stop%2C%E2%80%9D%0D%20Fury%20said.%20%E2%80%9CAsap%2C%20UK%20government%20needs%20to%20bring%20higher%20sentencing%20for%20knife%20crime%2C%20it%E2%80%99s%20a%20pandemic%20%26amp%3B%20you%20don%E2%80%99t%20know%20how%20bad%20it%20is%20until%20%5Bit%E2%80%99s%5D%201%20of%20your%20own!%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
Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
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.

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

THE%20SPECS
%3Cp%3EBattery%3A%2060kW%20lithium-ion%20phosphate%3Cbr%3EPower%3A%20Up%20to%20201bhp%3Cbr%3E0%20to%20100kph%3A%207.3%20seconds%3Cbr%3ERange%3A%20418km%3Cbr%3EPrice%3A%20From%20Dh149%2C900%3Cbr%3EAvailable%3A%20Now%3C%2Fp%3E%0A

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less

French Touch

Carla Bruni

(Verve)

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

UAE%20SQUAD
%3Cp%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Aryan%20Lakra%2C%20Ashwanth%20Valthapa%2C%20Asif%20Khan%2C%20Aryansh%20Sharma%2C%20CP%20Rizwaan%2C%20Hazrat%20Billal%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Rohan%20Mustafa%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%20and%20Zawar%20Farid.%3C%2Fp%3E%0A
T20 World Cup Qualifier, Muscat

UAE FIXTURES

Friday February 18: v Ireland

Saturday February 19: v Germany

Monday February 21: v Philippines

Tuesday February 22: semi-finals

Thursday February 24: final 

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

Super Rugby play-offs

Quarter-finals

  • Hurricanes 35, ACT 16
  • Crusaders 17, Highlanders 0
  • Lions 23, Sharks 21
  • Chiefs 17, Stormers 11

Semi-finals

Saturday, July 29

  • Crusaders v Chiefs, 12.35pm (UAE)
  • Lions v Hurricanes, 4.30pm

 

 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

Profile of Tarabut Gateway

Founder: Abdulla Almoayed

Based: UAE

Founded: 2017

Number of employees: 35

Sector: FinTech

Raised: $13 million

Backers: Berlin-based venture capital company Target Global, Kingsway, CE Ventures, Entrée Capital, Zamil Investment Group, Global Ventures, Almoayed Technologies and Mad’a Investment.

Citizenship-by-investment programmes

United Kingdom

The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).

All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.

The Caribbean

Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport. 

Portugal

The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.

“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.

Greece

The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.

Spain

The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.

Cyprus

Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.

Malta

The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.

The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.

Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.

Egypt 

A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.

Source: Citizenship Invest and Aqua Properties

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

Stage result

1. Jasper Philipsen (Bel) Alpecin-Fenix 4:42:34

2. Sam Bennett (Irl) Bora-Hansgrohe

3. Elia Viviani (Ita) Ineos Grenadiers

4. Dylan Groenewegen (Ned) BikeExchange-Jayco

5. Emils Liepins (Lat) Trek-Segafredo

6. Arnaud Demare (Fra) Groupama-FDJ

7. Max Kanter (Ger) Movistar Team

8. Olav Kooij (Ned) Jumbo-Visma

9. Tom Devriendt (Bel) Intermarché-Wanty-Gobert Matériaux

10. Pascal Ackermann (Ger) UAE Team Emirate

Updated: July 19, 2022, 3:44 AM