Paulo Dybala arrived late for Roma’s latest fixture of their pre-season tour of Portugal, taking his VIP seat at the Algarve stadium only at half time of the match against Sporting.
Dybala had been held up finalising details of his three-year contract with the Italian club. He soon gathered that no friendly in which Jose Mourinho is managing is entirely friendly.
Roma picked up the first of the game’s six yellow cards soon after Dybala had sat down, ahead of a series of tit-for-tat fouls. There had already been a confrontation around the perceived dive that earned Sporting a penalty, the opening goal in a see-saw 3-2 win for the Lisbon team.
By the end Mourinho, Roma’s coach, felt obliged to substitute Nicolo Zaniolo out of concern Zaniolo might be drawn into a second booking. The game ended with Jordan Veretout, the Roma midfielder, pushing and shoving his way into the referee’s notebook.
Mourinho had his fiery moments, in two vivid exchanges with the fourth official. But then Mourinho seldom visits Iberia without creating a headline or two. Last year, during his first summer as Roma head coach, he oversaw a friendly against Real Betis which featured three Roma men sent off, among the 11 cards shown to his players.
Dybala will not have minded the display of competitive zest by the players who, as of Wednesday, he calls teammates. The Argentine, who came to the end of his seven-year stint at Juventus last month having allowed his contract to expire, is a significant capture for Roma, his arrival evidence of Mourinho’s capacity to attract stars.
That magnetism was part of the reason Roma made the Portuguese Serie A’s highest-paid head coach. Dybala, 28, cited Mourinho as a key factor in the Italian club ahead of keen interest in him from others who, unlike Roma, will be taking part in the Champions League this season. Mourinho persuaded him that Roma can, with Dybala’s help, be in Europe’s elite competition in 12 months' time.
“It’s a privilege to be able to work with a coach like Mourinho and the speed and determination that Roma showed in wanting me made the difference,” said Dybala, a five-time Italian champion with 34 caps for Argentina. “I am joining a squad that is growing and a club that is setting down solid foundations for the future.”
Roma finished sixth in Serie A in May, two places shy of Champions League qualification, and a lower berth in the table than Mourinho had targeted when, not long after being sacked by Tottenham Hotspur, he returned to Italian football, 11 years after leading Internazionale to a historic treble.
In between his two Italian employers, there have been league titles with Real Madrid and Chelsea, a Europa League and a League Cup at Manchester United, but his second decade as a top-flight head coach has not quite had the sheen of his first, when the brash young manager guided Porto to Uefa Cup and Champions League success, delivered, in his first spell at Chelsea, back-to-back Premier Leagues and won the European Cup and two scudetti with Inter.
The Spurs episode was a tetchy, short-lived failure. The United stint featured prolonged criticism of cagey tactics. He is about to embark on a third successive season of not coaching in the Champions League, a competition he has won twice and where he has been involved with every club he has managed, except Roma, since 2003. If this feels like a crossroads moment, his Roma adventure so far can still be judged a relative success. The club have under him registered a first major trophy for 14 years, May’s triumph in the inaugural Europa Conference League.
Roma triumph in Europa Conference League
They will participate in the next step-up of the Uefa hierarchy, the Europa League, in 2022/23, although the priority will be to challenge for the Italian league. Juventus’s diminished power - Dybala’s former employers have finished fourth in the last two seasons, after a nine-year monopoly on the title - encourages the idea that the scudetto, won by Inter and AC Milan in 2021 and 2022, is there to be seized.
Although Mourinho is pressing for more heavyweight recruits, to add to the veteran midfielder Nemanja Matic, Turkey full-back Zeki Celik and Dybala, Roma have an exciting look to their attack. Dybala will be partnering England forward Tammy Abraham, who had an excellent debut season in Italy, scoring 27 times across competitions.
“Dybala joining us shows a belief in the club and the work we are doing,” said the Roma sporting director Thiago Pinto. “Paulo is a player with global stature and he will add class to Roma and make us more competitive.”
100 notable summer transfers
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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Profile
Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
Based: Jumeirah Lake Towers, Dubai
Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Champions League Last 16
Red Bull Salzburg (AUT) v Bayern Munich (GER)
Sporting Lisbon (POR) v Manchester City (ENG)
Benfica (POR) v Ajax (NED)
Chelsea (ENG) v Lille (FRA)
Atletico Madrid (ESP) v Manchester United (ENG)
Villarreal (ESP) v Juventus (ITA)
Inter Milan (ITA) v Liverpool (ENG)
Paris Saint-Germain v Real Madrid (ESP)
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Simran
Director Hansal Mehta
Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey
Three stars
Liverpool 4-1 Shrewsbury
Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')
Shrewsbury
Udoh (27'minutes)
Man of the Match: Kaide Gordon (Liverpool)
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
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
On racial profiling at airports
Titanium Escrow profile
Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue
Stage: Early stage
Investors: Founder's friends and Family
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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Global state-owned investor ranking by size
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Other simple ideas for sushi rice dishes
Cheat’s nigiri
This is easier to make than sushi rolls. With damp hands, form the cooled rice into small tablet shapes. Place slices of fresh, raw salmon, mackerel or trout (or smoked salmon) lightly touched with wasabi, then press, wasabi side-down, onto the rice. Serve with soy sauce and pickled ginger.
Easy omurice
This fusion dish combines Asian fried rice with a western omelette. To make, fry cooked and cooled sushi rice with chopped vegetables such as carrot and onion and lashings of sweet-tangy ketchup, then wrap in a soft egg omelette.
Deconstructed sushi salad platter
This makes a great, fuss-free sharing meal. Arrange sushi rice on a platter or board, then fill the space with all your favourite sushi ingredients (edamame beans, cooked prawns or tuna, tempura veggies, pickled ginger and chilli tofu), with a dressing or dipping sauce on the side.
The specs: 2018 Renault Megane
Price, base / as tested Dh52,900 / Dh59,200
Engine 1.6L in-line four-cylinder
Transmission Continuously variable transmission
Power 115hp @ 5,500rpm
Torque 156Nm @ 4,000rpm
Fuel economy, combined 6.6L / 100km
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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Company%20profile
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.