• MANCHESTER, ENGLAND - AUGUST 07: Manchester United fans arrive at the stadium prior to the Premier League match between Manchester United and Brighton & Hove Albion at Old Trafford on August 07, 2022 in Manchester, England. (Photo by Catherine Ivill / Getty Images)
    MANCHESTER, ENGLAND - AUGUST 07: Manchester United fans arrive at the stadium prior to the Premier League match between Manchester United and Brighton & Hove Albion at Old Trafford on August 07, 2022 in Manchester, England. (Photo by Catherine Ivill / Getty Images)
  • Manchester United fans arrive at Old Trafford on Sunday. Getty
    Manchester United fans arrive at Old Trafford on Sunday. Getty
  • Match day scarves on display outside Old Trafford. Reuters
    Match day scarves on display outside Old Trafford. Reuters
  • Manchester United scarves on display Old Trafford. getty
    Manchester United scarves on display Old Trafford. getty
  • A Manchester United fan wears a Christian Eriksen shirt outside Old Trafford. Reuters
    A Manchester United fan wears a Christian Eriksen shirt outside Old Trafford. Reuters
  • A young Manchester United fan wears a Cristiano Ronaldo ahead of the match against Brighton. Reuters
    A young Manchester United fan wears a Cristiano Ronaldo ahead of the match against Brighton. Reuters
  • Old Trafford ahead of the clash between Manchester United and Brighton & Hove Albion. Getty
    Old Trafford ahead of the clash between Manchester United and Brighton & Hove Albion. Getty
  • Manchester United fans arrive at Old Trafford on Sunday. Getty
    Manchester United fans arrive at Old Trafford on Sunday. Getty
  • Manchester United at Old Trafford on Sunday. Getty
    Manchester United at Old Trafford on Sunday. Getty

Sport

Football

Old Trafford gets ready to welcome new season under Erik ten Hag - in pictures

Cristiano Ronaldo on bench for Manchester United's clash against Brighton on Sunday

The National

August 07, 2022

  • English
  • Arabic

Anticipation was high at Old Trafford on Sunday as Manchester United begin the 2022-23 season under new manager Erik ten Hag.

Last season was a struggle for United, which saw manager Ole Gunnar Solskjaer shown the door by November and then witnessed interim successor Ralf Rangnick also flounder, with United finishing sixth in a humiliating end to a forgettable campaign.

Sunday's encounter against Brighton will therefore be significant for new boss Ten Hag in his first competitive match in charge after an intense pre-season that included big wins over Liverpool and Crystal Palace.

However, that does not mean it is all smooth sailing at United. Cristiano Ronaldo did not take part in the pre-season tour of Thailand and Australia due to personal reasons amid reports he wants to quit the club.

However, he did play against Rayo Vallecano and was on Sunday named on the bench for the season opener.

The mood, however, remains optimistic in the dressing room.

"I think definitely for the team we're moving in the right direction," United defender Luke Shaw told MUTV.

"The manager obviously had to come in and bring in his ideas, his structure, what he wants from the team - as a team and also individuals.

"I think everyone's sort of buying into that and really enjoyed pre-season.

"Like I said, we've definitely moved in the right direction but we've also got a lot to improve on. We know that, we know we need to get better."

  • Manchester United manager Erik ten Hag speaks with Cristiano Ronaldo during the friendly against Rayo Vallecano at Old Trafford on Sunday, July 31, 2022. Reuters
    Manchester United manager Erik ten Hag speaks with Cristiano Ronaldo during the friendly against Rayo Vallecano at Old Trafford on Sunday, July 31, 2022. Reuters
  • Cristiano Ronaldo returned to action for Manchester United on Sunday. Reuters
    Cristiano Ronaldo returned to action for Manchester United on Sunday. Reuters
  • Cristiano Ronaldo shoots at goal against Rayo Vallecano. Reuters
    Cristiano Ronaldo shoots at goal against Rayo Vallecano. Reuters
  • Manchester United's Amad Diallo celebrates scoring the first goal with teammate Tahith Chong. Reuters
    Manchester United's Amad Diallo celebrates scoring the first goal with teammate Tahith Chong. Reuters
  • Manchester United's Ivorian midfielder Amad Diallo scores the opening goal against Rayo Vallecano. AFP
    Manchester United's Ivorian midfielder Amad Diallo scores the opening goal against Rayo Vallecano. AFP
  • Alejandro Garnacho of Manchester United controls under pressure from Mario Saurez of Rayo Vallecano. Getty
    Alejandro Garnacho of Manchester United controls under pressure from Mario Saurez of Rayo Vallecano. Getty
  • Manchester United's Isak Hansen-Aaroen in action. Reuters
    Manchester United's Isak Hansen-Aaroen in action. Reuters
  • Manchester United's midfielder Christian Eriksen. AFP
    Manchester United's midfielder Christian Eriksen. AFP
  • Christian Eriksen battles with Oscar Trejo of Rayo Vallecano. Getty
    Christian Eriksen battles with Oscar Trejo of Rayo Vallecano. Getty
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

Our legal consultant

Name: Hassan Mohsen Elhais

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

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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Director: Venkat Prabhu
Rating: 2/5
UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Specs

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Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

The Programme

Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

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
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While you're here
'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

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Ireland (15-1):

Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy

Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour

Coach: Joe Schmidt (NZL)

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

While you're here
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Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

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Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

While you're here
Updated: August 07, 2022, 1:41 PM
Manchester UnitedCristiano RonaldoPremier LeagueErik ten Hag