Romelu Lukaku celebrates with Lautaro Martinez after the Inter Milan No 10 scored in a pre-season friendly against FC Lugano on July 12, 2022. Getty
Romelu Lukaku celebrates with Lautaro Martinez after the Inter Milan No 10 scored in a pre-season friendly against FC Lugano on July 12, 2022. Getty
Romelu Lukaku celebrates with Lautaro Martinez after the Inter Milan No 10 scored in a pre-season friendly against FC Lugano on July 12, 2022. Getty
Romelu Lukaku celebrates with Lautaro Martinez after the Inter Milan No 10 scored in a pre-season friendly against FC Lugano on July 12, 2022. Getty

No place like Inter for Romelu Lukaku as he gears up for another Serie A assault


Ian Hawkey
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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

  • Romelu Lukaku celebrates after scoring for Chelsea against Aston Villa during the 2021/22 season when the Belgian finished with 14 goals from 44 games in all competitions. EPA
    Romelu Lukaku celebrates after scoring for Chelsea against Aston Villa during the 2021/22 season when the Belgian finished with 14 goals from 44 games in all competitions. EPA
  • Romelu Lukaku scores from the penalty spot for Chelsea against Wolves in the Premier League, in May 2022. EPA
    Romelu Lukaku scores from the penalty spot for Chelsea against Wolves in the Premier League, in May 2022. EPA
  • Romelu Lukaku celebrates scoring for Chelsea against Wolves. Getty
    Romelu Lukaku celebrates scoring for Chelsea against Wolves. Getty
  • Chelsea's Romelu Lukaku scores against Arsenal during the Premier League match in August 2021. Getty
    Chelsea's Romelu Lukaku scores against Arsenal during the Premier League match in August 2021. Getty
  • A fan holds up a sign at Stamford Bridge during the game between Chelsea and Aston Villa in September 2021. Getty
    A fan holds up a sign at Stamford Bridge during the game between Chelsea and Aston Villa in September 2021. Getty
  • Romelu Lukaku in August 2021 after completing his move back to Chelsea. Getty
    Romelu Lukaku in August 2021 after completing his move back to Chelsea. Getty
  • Romelu Lukaku, pictured with his Inter Milan manager Antonio Conte, scored 64 goals in 95 games for the Serie A club. AP
    Romelu Lukaku, pictured with his Inter Milan manager Antonio Conte, scored 64 goals in 95 games for the Serie A club. AP
  • Inter Milan's Romelu Lukaku shoots at goal during the Serie A match against Parma in March 2021. AFP
    Inter Milan's Romelu Lukaku shoots at goal during the Serie A match against Parma in March 2021. AFP
  • Romelu Lukaku scores from the spot for Inter Milan during the Serie A game against Spezia in December 2020. Reuters
    Romelu Lukaku scores from the spot for Inter Milan during the Serie A game against Spezia in December 2020. Reuters
  • Romelu Lukaku celebrates scoring for Inter Milan during their Serie A match against Torino in November 2020. Reuters
    Romelu Lukaku celebrates scoring for Inter Milan during their Serie A match against Torino in November 2020. Reuters
  • Inter Milan's Romelu Lukaku celebrates after the Serie A match against AC Milan in February 2020. Reuters
    Inter Milan's Romelu Lukaku celebrates after the Serie A match against AC Milan in February 2020. Reuters
  • Romelu Lukaku scored 42 goals in 96 games for Manchester United. AFP
    Romelu Lukaku scored 42 goals in 96 games for Manchester United. AFP
  • Romelu Lukaku scores for Manchester United during the Premier League game at Burnley in September 2018. Reuters
    Romelu Lukaku scores for Manchester United during the Premier League game at Burnley in September 2018. Reuters
  • Romelu Lukaku with Paul Pogba during his spell at Manchester United. Reuters
    Romelu Lukaku with Paul Pogba during his spell at Manchester United. Reuters
  • Romelu Lukaku scored 87 in 166 games for Everton. PA
    Romelu Lukaku scored 87 in 166 games for Everton. PA
  • Romelu Lukaku during his loan spell at Everton from Chelsea for the 2013/14 season. AFP
    Romelu Lukaku during his loan spell at Everton from Chelsea for the 2013/14 season. AFP
  • Everton’s Romelu Lukaku scores against Aston Villa in the Premier League. Reuters
    Everton’s Romelu Lukaku scores against Aston Villa in the Premier League. Reuters
  • Everton's Romelu Lukaku in action against Manchester United, the team he would end up joining. Getty
    Everton's Romelu Lukaku in action against Manchester United, the team he would end up joining. Getty
  • Romelu Lukaku celebrates after Leicester City's Matthew Upson scored an own goal against Everton during a 2-2 Premier League draw in February 2015. Getty
    Romelu Lukaku celebrates after Leicester City's Matthew Upson scored an own goal against Everton during a 2-2 Premier League draw in February 2015. Getty
  • Romelu Lukaku during his loan spell at West Bromwich Albion from Chelsea when he scored 17 goals in 38 games in the 2012/13 season.
    Romelu Lukaku during his loan spell at West Bromwich Albion from Chelsea when he scored 17 goals in 38 games in the 2012/13 season.
  • Romelu Lukaku celebrates scoring while on loan at West Bromwich Albion.
    Romelu Lukaku celebrates scoring while on loan at West Bromwich Albion.
  • Romelu Lukaku shoots at goal for Chelsea during a Premier League game against Aston Villa in August 2013. AFP
    Romelu Lukaku shoots at goal for Chelsea during a Premier League game against Aston Villa in August 2013. AFP
  • Romelu Lukaku made 15 appearances for Chelsea during his first spell without scoring. AFP
    Romelu Lukaku made 15 appearances for Chelsea during his first spell without scoring. AFP
  • Romelu Lukaku scores for Anderlecht in a Europa League game against Athletic Bilbao in February 2010. Lukaku scored 41 goals in 98 games for the Belgian club. AFP
    Romelu Lukaku scores for Anderlecht in a Europa League game against Athletic Bilbao in February 2010. Lukaku scored 41 goals in 98 games for the Belgian club. AFP
  • Anderlecht's Romelu Lukaku celebrates after scoring against Athletic Bilbao during the Europa League match in 2010. AFP
    Anderlecht's Romelu Lukaku celebrates after scoring against Athletic Bilbao during the Europa League match in 2010. AFP

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

  • 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
What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
If you go...

Etihad flies daily from Abu Dhabi to Zurich, with fares starting from Dh2,807 return. Frequent high speed trains between Zurich and Vienna make stops at St. Anton.

Squad

Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas) 

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

How to help

Call the hotline on 0502955999 or send "thenational" to the following numbers:

2289 - Dh10

2252 - Dh50

6025 - Dh20

6027 - Dh100

6026 - Dh200

The specs

Price, base / as tested Dh12 million

Engine 8.0-litre quad-turbo, W16

Gearbox seven-speed dual clutch auto

Power 1479 @ 6,700rpm

Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Getting there

The flights

Emirates and Etihad fly to Johannesburg or Cape Town daily. Flights cost from about Dh3,325, with a flying time of 8hours and 15 minutes. From there, fly South African Airlines or Air Namibia to Namibia’s Windhoek Hosea Kutako International Airport, for about Dh850. Flying time is 2 hours.

The stay

Wilderness Little Kulala offers stays from £460 (Dh2,135) per person, per night. It is one of seven Wilderness Safari lodges in Namibia; www.wilderness-safaris.com.

Skeleton Coast Safaris’ four-day adventure involves joining a very small group in a private plane, flying to some of the remotest areas in the world, with each night spent at a different camp. It costs from US$8,335.30 (Dh30,611); www.skeletoncoastsafaris.com

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
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

THE BIO

Born: Mukalla, Yemen, 1979

Education: UAE University, Al Ain

Family: Married with two daughters: Asayel, 7, and Sara, 6

Favourite piece of music: Horse Dance by Naseer Shamma

Favourite book: Science and geology

Favourite place to travel to: Washington DC

Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.

The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

Key developments

All times UTC 4

In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
RACE CARD

6.30pm: Baniyas Group 2 (PA) Dh 97,500 (Dirt) 1,400m.

7.05pm Maiden (TB) Dh 82,500 (D) 1,200m

7.40pm Maiden (TB) Dh 82,500 (D) 1,400m

8.15pm Handicap (TB) Dh 82,500 (D) 1,400m

8.50pm Rated Conditions (TB) Dh 120,000 (D) 1,600m

9.25pm Handicap (TB) Dh 95,000 (D) 1,200m

10pm Handicap (TB) Dh 85,000 (D) 2,000m

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

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”.

The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

Updated: August 11, 2022, 3:25 AM