• Raheem Sterling scores from the spot for Chelsea during a penalty shoot-out against Charlotte FC at Bank of America Stadium in North Carolina on July 20, 2022. AFP
    Raheem Sterling scores from the spot for Chelsea during a penalty shoot-out against Charlotte FC at Bank of America Stadium in North Carolina on July 20, 2022. AFP
  • Thomas Muller scores for Bayern Munich against DC United at Audi Field in Washington DC, on July 20. AFP
    Thomas Muller scores for Bayern Munich against DC United at Audi Field in Washington DC, on July 20. AFP
  • Fred scores for Manchester United against Liverpool at the Rajamangala National Stadium in Bangkok, on July 12. EPA
    Fred scores for Manchester United against Liverpool at the Rajamangala National Stadium in Bangkok, on July 12. EPA
  • Tottenham Hotspur's Eric Dier scores against a K-League XI at Seoul World Cup Stadium in South Korea, on July 13, 2022. AP
    Tottenham Hotspur's Eric Dier scores against a K-League XI at Seoul World Cup Stadium in South Korea, on July 13, 2022. AP
  • Memphis Depay scores for Barcelona against Inter Miami at DRV PNK Stadium in Fort Lauderdale, Florida, on July 19, 2022. AFP
    Memphis Depay scores for Barcelona against Inter Miami at DRV PNK Stadium in Fort Lauderdale, Florida, on July 19, 2022. AFP
  • Manchester City's Kevin De Bruyne scores against Club America at NRG Stadium in Houston on July 21. PA
    Manchester City's Kevin De Bruyne scores against Club America at NRG Stadium in Houston on July 21. PA
  • Anthony Martial scores for Manchester United against Liverpool at Rajamangala National Stadium in Bangkok, on July 12. Getty
    Anthony Martial scores for Manchester United against Liverpool at Rajamangala National Stadium in Bangkok, on July 12. Getty
  • Tottenham Hotspur's Son Heung-min scores against a K-League XI at Seoul World Cup Stadium in South Korea, on July 13. AP
    Tottenham Hotspur's Son Heung-min scores against a K-League XI at Seoul World Cup Stadium in South Korea, on July 13. AP
  • Miguel Almiron scores for Newcastle United against Gateshead at the Newcastle United Training Centre on July 9. Getty
    Miguel Almiron scores for Newcastle United against Gateshead at the Newcastle United Training Centre on July 9. Getty
  • Bayern Munich's Sadio Mane scores a penalty kick against DC United in Washington DC, on July 20. AP
    Bayern Munich's Sadio Mane scores a penalty kick against DC United in Washington DC, on July 20. AP
  • Jadon Sancho scores for Manchester United against Crystal Palace at the Melbourne Cricket Ground on July 19. Getty
    Jadon Sancho scores for Manchester United against Crystal Palace at the Melbourne Cricket Ground on July 19. Getty
  • Timo Werner scores for Chelsea against Club America at Allegiant Stadium in Las Vegas, Nevada, on July 16. AFP
    Timo Werner scores for Chelsea against Club America at Allegiant Stadium in Las Vegas, Nevada, on July 16. AFP
  • Harry Kane scores for Tottenham Hotspur against a K-League XI at Seoul World Cup Stadium on July 13. Getty
    Harry Kane scores for Tottenham Hotspur against a K-League XI at Seoul World Cup Stadium on July 13. Getty
  • Raul Jimenez scores for Wolverhampton Wanderers against Deportivo Alaves at Estadio Camilo Cano in Benidorm, on July 20. Getty
    Raul Jimenez scores for Wolverhampton Wanderers against Deportivo Alaves at Estadio Camilo Cano in Benidorm, on July 20. Getty
  • Inter Milan's Lautaro Martinez scores against FC Lugano in Switzerland, on July 12. EPA
    Inter Milan's Lautaro Martinez scores against FC Lugano in Switzerland, on July 12. EPA
  • Manchester United's Marcus Rashford scores a against Crystal Palace at the Melbourne Cricket Ground, on July 19. AFP
    Manchester United's Marcus Rashford scores a against Crystal Palace at the Melbourne Cricket Ground, on July 19. AFP
  • Tomas Soucek scores for West Ham United against Rangers at Ibrox in Glasgow, on July 19. Getty
    Tomas Soucek scores for West Ham United against Rangers at Ibrox in Glasgow, on July 19. Getty
  • Lyle Taylor scores for Nottingham Forest against Hertha Berlin at the Pirelli Stadium in Burton-Upon-Trent, on July 20. Getty
    Lyle Taylor scores for Nottingham Forest against Hertha Berlin at the Pirelli Stadium in Burton-Upon-Trent, on July 20. Getty
  • Max Kilman scores for Wolverhampton Wanderers against Deportivo Alaves at Estadio Camilo Cano in Benidorm, on July 20. Getty
    Max Kilman scores for Wolverhampton Wanderers against Deportivo Alaves at Estadio Camilo Cano in Benidorm, on July 20. Getty
  • Paris Saint-Germain's Lionel Messi scores against Kawasaki Frontale at the National Stadium in Tokyo, on July 20. EPA
    Paris Saint-Germain's Lionel Messi scores against Kawasaki Frontale at the National Stadium in Tokyo, on July 20. EPA
  • Manchester United's Facundo Pellistri scores against Liverpol at the Rajamangala National Stadium in Bangkok, on July 12. AP
    Manchester United's Facundo Pellistri scores against Liverpol at the Rajamangala National Stadium in Bangkok, on July 12. AP
  • Son Heung-Min scores from the spot for Tottenham Hotspur against a K-League XI at Seoul World Cup Stadium, on July 13. Getty
    Son Heung-Min scores from the spot for Tottenham Hotspur against a K-League XI at Seoul World Cup Stadium, on July 13. Getty
  • Inter Milan's Danilo D'Ambrosio scores against FC Lugano in Switzerland, on July 12. EPA
    Inter Milan's Danilo D'Ambrosio scores against FC Lugano in Switzerland, on July 12. EPA
  • Gabriel heads home for Arsenal against Everton in Baltimore, USA, on July 16. AP
    Gabriel heads home for Arsenal against Everton in Baltimore, USA, on July 16. AP
  • Marcel Sabitzer scores for Bayern Munich against DC United at Audi Field in Washington DC, on July 20. Getty
    Marcel Sabitzer scores for Bayern Munich against DC United at Audi Field in Washington DC, on July 20. Getty
  • Paris Saint-Germain's Arnaud Kalimuendo scores against Kawasaki Frontale at the National Stadium in Tokyo, on July 20. AFP
    Paris Saint-Germain's Arnaud Kalimuendo scores against Kawasaki Frontale at the National Stadium in Tokyo, on July 20. AFP
  • Leicester City's James Maddison scores against Hull City at the MKM Stadium, on July 20. PA
    Leicester City's James Maddison scores against Hull City at the MKM Stadium, on July 20. PA
  • Sporting Lisbon's Pedro Porro scores against Roma at Algarve Stadium, on July 19. EPA
    Sporting Lisbon's Pedro Porro scores against Roma at Algarve Stadium, on July 19. EPA
  • Rangers' Tom Lawrence scores against West Ham United at Ibrox in Glasgow, on July 19. PA
    Rangers' Tom Lawrence scores against West Ham United at Ibrox in Glasgow, on July 19. PA
  • Joel Ward heads home for Crystal Palace against Manchester United at Melbourne Cricket Ground, on July 19. Getty
    Joel Ward heads home for Crystal Palace against Manchester United at Melbourne Cricket Ground, on July 19. Getty
  • Fulham's Aleksander Mitrovic scores against Benfica at Estadio Algarve, on July 17. Reuters
    Fulham's Aleksander Mitrovic scores against Benfica at Estadio Algarve, on July 17. Reuters
  • Leeds United's Rodrigo scores against Blackpool at the LNER Community Stadium, on July 7. PA
    Leeds United's Rodrigo scores against Blackpool at the LNER Community Stadium, on July 7. PA
  • Tanguy Coulibaly scores for VfB Stadion against Brentford in Friedrichshafen, on July 16. Getty
    Tanguy Coulibaly scores for VfB Stadion against Brentford in Friedrichshafen, on July 16. Getty
  • Harry Kane scores for Tottenham Hotspur against a K-League XI at Seoul World Cup Stadium on July 13. Getty
    Harry Kane scores for Tottenham Hotspur against a K-League XI at Seoul World Cup Stadium on July 13. Getty
  • Matt Ritchie scores for Newcastle United against Gateshead at Newcastle United Training Centre on July 9. Getty
    Matt Ritchie scores for Newcastle United against Gateshead at Newcastle United Training Centre on July 9. Getty
  • Jordan Henderson scores for Liverpool against Crystal Palace at the National Stadium in Singapore, on July 15. Getty
    Jordan Henderson scores for Liverpool against Crystal Palace at the National Stadium in Singapore, on July 15. Getty
  • Marcus Rashford scores for Manchester United against Melbourne Victory at Melbourne Cricket Ground on July 15. Getty
    Marcus Rashford scores for Manchester United against Melbourne Victory at Melbourne Cricket Ground on July 15. Getty
  • Said Benrahma scores for West Ham United against Boreham Wood at Meadow Park on July 12. Getty
    Said Benrahma scores for West Ham United against Boreham Wood at Meadow Park on July 12. Getty
  • Tottenham Hotspur's Harry Kane sends in a ball that sees K-League XI's Jin Hyuk Kim score an own goal in Seoul, on July 13. Reuters
    Tottenham Hotspur's Harry Kane sends in a ball that sees K-League XI's Jin Hyuk Kim score an own goal in Seoul, on July 13. Reuters
  • Aston Villa's Ollie Watkins scores against Walsall at Bescot Stadium, on July 9. Reuters
    Aston Villa's Ollie Watkins scores against Walsall at Bescot Stadium, on July 9. Reuters

Messi, Mane, Kane and Sterling: best of the pre-season goals - in pictures


  • English
  • Arabic

The new European club football season is rapidly looming and clubs' pre-season friendly campaigns are in full swing.

Despite players facing a fixture list even more relentless than usual this season, due to the Qatar World Cup finals being plonked right in the middle of the club campaign, the big clubs are once again off jet-setting around the globe on various tours.

From the United States – Manchester City and Barcelona – to the Far East – Paris Saint-Germain and Tottenham Hotspur – and Australia – Manchester United (who also played in Thailand) – the air miles are being racked up before a competitive ball has been kicked in anger.

New United manager Eric ten Hag has won all three of his friendly matches so far, with the Red Devils club beating Premier League rivals Liverpool 4-0, Melbourne Victory 4-1 and Crystal Palace 3-1.

Ligue 1 champions PSG – who also have a new manager in Christophe Galtier – and their superstar squad have been on a busy meet-and-greet schedule out in Japan that has seen them take part in coaching clinics with children, meet manga artist Yoichi Takahashi, train in front of 13,000 screaming fans and beat Kawasaki Frontale in the first of three friendly matches.

In the gallery above, you can see the best of the pre-season goals from around the world. To move on to the next image, click on the arrows, or if you're using a mobile device, simply swipe.

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FOOTBALL TEST

Team X 1 Team Y 0

Scorers

Red card

Man of the Match

 

ENGLAND SQUAD

Goalkeepers Pickford (Everton), Pope (Burnley), Henderson (Manchester United)

Defenders Alexander-Arnold (Liverpool), Chilwell (Chelsea), Coady (Wolves), Dier (Tottenham), Gomez (Liverpool), James (Chelsea), Keane (Everton), Maguire (Manchester United), Maitland-Niles (Arsenal), Mings (Aston Villa), Saka (Arsenal), Trippier (Atletico Madrid), Walker (Manchester City)

Midfielders: Foden (Manchester City), Henderson (Liverpool), Grealish (Aston Villa), Mount (Chelsea), Rice (West Ham), Ward-Prowse (Southampton), Winks (Tottenham)

Forwards: Abraham (Chelsea), Calvert-Lewin (Everton), Kane (Tottenham), Rashford (Manchester United), Sancho (Borussia Dortmund), Sterling (Manchester City)

SPECS

Toyota land Cruiser 2020 5.7L VXR

Engine: 5.7-litre V8

Transmission: eight-speed automatic

Power: 362hp

Torque: 530Nm

Price: Dh329,000 (base model 4.0L EXR Dh215,900)

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%3Cul%3E%0A%3Cli%3ENever%20click%20on%20links%20provided%20via%20app%20or%20SMS%2C%20even%20if%20they%20seem%20to%20come%20from%20authorised%20senders%20at%20first%20glance%3C%2Fli%3E%0A%3Cli%3EAlways%20double-check%20the%20authenticity%20of%20websites%3C%2Fli%3E%0A%3Cli%3EEnable%20Two-Factor%20Authentication%20(2FA)%20for%20all%20your%20working%20and%20personal%20services%3C%2Fli%3E%0A%3Cli%3EOnly%20use%20official%20links%20published%20by%20the%20respective%20entity%3C%2Fli%3E%0A%3Cli%3EDouble-check%20the%20web%20addresses%20to%20reduce%20exposure%20to%20fake%20sites%20created%20with%20domain%20names%20containing%20spelling%20errors%3C%2Fli%3E%0A%3C%2Ful%3E%0A

Director: Laxman Utekar

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

Rating: 1/5

Manchester United v Club America

When: Thursday, 9pm Arizona time (Friday UAE, 8am)

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

HOW TO WATCH

Facebook: TheNationalNews  

Twitter: @thenationalnews  

Instagram: @thenationalnews.com  

TikTok: @thenationalnews 

The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre

The biog

Profession: Senior sports presenter and producer

Marital status: Single

Favourite book: Al Nabi by Jibran Khalil Jibran

Favourite food: Italian and Lebanese food

Favourite football player: Cristiano Ronaldo

Languages: Arabic, French, English, Portuguese and some Spanish

Website: www.liliane-tannoury.com

PROFILE OF STARZPLAY

Date started: 2014

Founders: Maaz Sheikh, Danny Bates

Based: Dubai, UAE

Sector: Entertainment/Streaming Video On Demand

Number of employees: 125

Investors/Investment amount: $125 million. Major investors include Starz/Lionsgate, State Street, SEQ and Delta Partners

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

Adele: The Stories Behind The Songs
Caroline Sullivan
Carlton Books

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

The Library: A Catalogue of Wonders
Stuart Kells, Counterpoint Press

Updated: July 22, 2022, 2:45 AM