It’s hard not to feel for Lecce, the club from the heel of Italy, as they prepare for another season in Serie A, the division they have been relegated from twice in the past decade.
They were champions of Serie B in May, but have spent the least of any promoted club in fortifying the squad. And the fixture list has been merciless.
On Saturday, Internazionale will make the long trip south for match day one. Up against Lecce, fitness permitting, will be Romelu Lukaku, the centre-forward for whom more has been paid in total career transfer fees than any footballer in history.
Three seasons ago, following his €80 million move from Manchester United, he made his Serie A debut against Lecce. He scored the third goal in a 4-0 win. Over the next two seasons, Lukaku added a further 63 Inter goals in 94 appearances.
Those are the numbers Inter are looking for from Lukaku’s return, on loan from Chelsea, after his dispiriting, marginalised nine months in London. While he was away, Inter failed to defend their league title, conceding it to neighbours AC Milan after a compelling joust for the scudetto was settled on the last day.
Lukaku, who had joined Chelsea for over €100m, can barely conceal his delight at being back in Italy. “It’s like coming home,” he said at the prospect of reuniting with colleagues who formed the backbone of the 2020/21 Italian champions and reviving a celebrated striking partnership with Lautaro Martinez, the so-called ‘LuLa’ alliance.
Lukaku surveys a division in which several of his former combatants have moved on. There will be no muscular duels with Giorgio Chiellini, the veteran whose departure from Juventus for an end-of-career postscript in Los Angeles marks the end of an epoch.
Juve have sold Matthijs de Ligt, the Dutch defender, to Bayern Munich and although Gleison Bremer, the Brazilian signed from Torino, is an accomplished centre-back, he cannot expect much patience from Juve supporters anxious for standards to be raised quickly. Juventus, Serie A winners in every season between 2012 and 2020, are coming off successive fourth-placed finishes.
Like Inter with Lukaku, Juve have sought out a leader from the past to help them again walk the walk of champions. Paul Pogba, who left Italy for Manchester United for a similar fee to that paid by Chelsea for Lukaku, has come back for free, though his vast salary will feel that bit heavier during the seven or eight matches he is to miss before his second debut for the club.
Lukaku's career in pictures
Pogba picked up a knee injury in practice and by the time he is fit for action, he will note that Juventus have been busy around him. Besides Chiellini and De Ligt, Paulo Dybala has departed. Into Juve’s creative hub come Angel di Maria, and, subject to final details being agreed, Filip Kostic. Memphis Depay, who Barcelona are pushing to sell, may join them.
Dybala’s choice of Roma as his destination boosts optimism in the capital that a sustained Serie A challenge is possible. In Jose Mourinho’s first year as their head coach, Roma broke a long trophy drought by winning the inaugural Europa Conference League.
They fell short of the target set to Mourinho by finishing only sixth in Italy’s top division. Dybala, Nemanja Matic and Gini Wijnaldum, the summer additions, now add pedigree to the squad, while Tammy Abraham will be keen to remind Lukaku that there is more than one former Chelsea striker who finds Italian football very much to his liking.
Most centre-forwards outside Napoli will welcome the fact that Kalidou Koulibaly is no longer going to be marking them at the San Paulo. In Naples there is concern that Koulibaly’s sale to Chelsea was part of a procession. Fellow legends of the club, Lorenzo Insigne and Dries Mertens have also said farewell.
“It will be a strange season,” admits Luciano Spalletti, the Napoli head coach, “and I sense some scepticism about us.”
Napoli have finished in the top three seven times in the past 10 seasons. The sceptics wonder if they can be relied on to maintain that standard.
AC Milan, who kick off the season at home to Udinese on Saturday, have been shorn of key contributors to their title.
Franck Kessie leaves a hole in midfield, and although Zlatan Ibrahimovic has extended his Peter Pan career by signing a new contract, the 40-year-old Swede is recuperating from an injury that will keep him out until the new year.
But the capture of the young forward, Charles de Ketelaere, from Bruges, excites milanisti. De Ketelaere will be keen to remind compatriot Lukaku there is now more than one Belgian star in the city of Milan.
The biggest summer transfers
Four-day collections of TOH
Day Indian Rs (Dh)
Thursday 500.75 million (25.23m)
Friday 280.25m (14.12m)
Saturday 220.75m (11.21m)
Sunday 170.25m (8.58m)
Total 1.19bn (59.15m)
(Figures in millions, approximate)
Without Remorse
Directed by: Stefano Sollima
Starring: Michael B Jordan
4/5
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Company%20profile
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Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
More from Neighbourhood Watch:
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
More from Mohammed Alardhi
The Voice of Hind Rajab
Starring: Saja Kilani, Clara Khoury, Motaz Malhees
Director: Kaouther Ben Hania
Rating: 4/5
CABINET%20OF%20CURIOSITIES%20EPISODE%201%3A%20LOT%2036
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All%20We%20Imagine%20as%20Light
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EPayal%20Kapadia%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Kani%20Kusruti%2C%20Divya%20Prabha%2C%20Chhaya%20Kadam%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
Rating: 2.5/5
THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Power drink: A glass of yoghurt
Role model: Any good man
Brief scores:
Juventus 3
Dybala 6', Bonucci 17', Ronaldo 63'
Frosinone 0
Abu Dhabi GP schedule
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20The%20Cloud%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20George%20Karam%20and%20Kamil%20Rogalinski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Hub71%2C%20Abu%20Dhabi%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Food%20technology%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%2410m%2B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Middle%20East%20Venture%20Partners%2C%20Olayan%20Financing%2C%20Rua%20Growth%20Fund%3C%2Fp%3E%0A
Last five meetings
2013: South Korea 0-2 Brazil
2002: South Korea 2-3 Brazil
1999: South Korea 1-0 Brazil
1997: South Korea 1-2 Brazil
1995: South Korea 0-1 Brazil
Note: All friendlies
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
A Cat, A Man, and Two Women
Junichiro Tamizaki
Translated by Paul McCarthy
Daunt Books
Results
Female 49kg: Mayssa Bastos (BRA) bt Thamires Aquino (BRA); points 0-0 (advantage points points 1-0).
Female 55kg: Bianca Basilio (BRA) bt Amal Amjahid (BEL); points 4-2.
Female 62kg: Beatriz Mesquita (BRA) v Ffion Davies (GBR); 10-2.
Female 70kg: Thamara Silva (BRA) bt Alessandra Moss (AUS); submission.
Female 90kg: Gabreili Passanha (BRA) bt Claire-France Thevenon (FRA); submission.
Male 56kg: Hiago George (BRA) bt Carlos Alberto da Silva (BRA); 2-2 (2-0)
Male 62kg: Gabriel de Sousa (BRA) bt Joao Miyao (BRA); 2-2 (2-1)
Male 69kg: Paulo Miyao (BRA) bt Isaac Doederlein (USA); 2-2 (2-2) Ref decision.
Male 77kg: Tommy Langarkar (NOR) by Oliver Lovell (GBR); submission.
Male 85kg: Rudson Mateus Teles (BRA) bt Faisal Al Ketbi (UAE); 2-2 (1-1) Ref decision.
Male 94kg: Kaynan Duarte (BRA) bt Adam Wardzinski (POL); submission.
Male 110kg: Joao Rocha (BRA) bt Yahia Mansoor Al Hammadi (UAE); submission.
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers