• Casemiro leaves his farewell press conference at Real Madrid's training ground in Spain on Monday, August 22, 2022. AP
    Casemiro leaves his farewell press conference at Real Madrid's training ground in Spain on Monday, August 22, 2022. AP
  • Brazilian player Casemiro arrives at his farewell press conference at Real Madrid's training ground. AP
    Brazilian player Casemiro arrives at his farewell press conference at Real Madrid's training ground. AP
  • Casemiro smiles as he addresses a press conference during his farewell at the Real Madrid training complex. Manchester United have agreed to sign the Real Madrid midfielder for a reported £60 million ($70m). AFP
    Casemiro smiles as he addresses a press conference during his farewell at the Real Madrid training complex. Manchester United have agreed to sign the Real Madrid midfielder for a reported £60 million ($70m). AFP
  • Casemiro during his farewell at Valdebebas Sports City in Madrid. EPA
    Casemiro during his farewell at Valdebebas Sports City in Madrid. EPA
  • Journalists at the Santiago Bernabeu stadium watch the farewell of Casemiro on a screen. EPA
    Journalists at the Santiago Bernabeu stadium watch the farewell of Casemiro on a screen. EPA
  • Casemiro and Antonio Rudiger during Real Madrid's training at Valdebebas last week. EPA
    Casemiro and Antonio Rudiger during Real Madrid's training at Valdebebas last week. EPA
  • Casemiro and Eden Hazard during a training session in Valdebebas. AFP
    Casemiro and Eden Hazard during a training session in Valdebebas. AFP
  • Casemiro is leaving Real Madrid after a successful nine-year stay. EPA
    Casemiro is leaving Real Madrid after a successful nine-year stay. EPA
  • Casemiro will look to strengthen Mancheter United's leaky defence. EPA
    Casemiro will look to strengthen Mancheter United's leaky defence. EPA
  • Casemiro with the Uefa Super Cup trophy after the final against Eintracht Frankfurt in Helsinki this month. Getty
    Casemiro with the Uefa Super Cup trophy after the final against Eintracht Frankfurt in Helsinki this month. Getty
  • Real Madrid's Casemiro, right, duels for the ball with Frankfurt's Randal Muani during the Uefa Super Cup final. AP
    Real Madrid's Casemiro, right, duels for the ball with Frankfurt's Randal Muani during the Uefa Super Cup final. AP
  • Real Madrid coach Carlo Ancelotti, centre, with Casemiro, right, and Eder Militao. AP
    Real Madrid coach Carlo Ancelotti, centre, with Casemiro, right, and Eder Militao. AP

'Bodyguard' Casemiro joins Man United for a challenge unlikely to reap as many rewards


Ian Hawkey
  • English
  • Arabic

A tearful Carlos Henrique Casemiro bade farewell to Real Madrid on Monday at a ceremony where the club he has departed to join Manchester United lavished fulsome praise on him.

“You’ll always be one of us,” said the club’s president Florentino Perez in a speech reflecting the admiration Casemiro is held in. The 18 trophies he won over his eight seasons with Madrid were all on display.

After an emotional morning of goodbyes, the Brazilian flew to Manchester, aiming to arrive in plenty of time to take a seat in the stands at Old Trafford for Monday night’s visit of Liverpool, and from there assess, close up, what awaits him at United. “A great club” as Casemiro called them.

He has accepted a stiff challenge, at the age of 30, and a major boost in salary, but will know that he cannot expect trophies to come to him there at the rate they did in Madrid.

Perez, who has banked for his club a transfer fee that could rise to €70m for a move he said Casemiro had “gained the right to choose”, recalled one of his first conversations with the 20-year-old midfielder Madrid had scouted in Sao Paulo, and an early impression of the same confidence United have invested in. “You said to me that if you were given five games, that would be enough to show your quality,” remembered Perez. “It wasn’t to be five - it would be 336, and you fought through every game as if it were your last.”

As it happens, Casemiro’s last game as a starter in a Madrid jersey finished with a man-of-the-match award in a European final, the Uefa Super Cup victory over Eintracht Frankfurt two weeks ago. Three months ago, he collected his fifth Champions League gold medal in Madrid’s 1-0 win in Paris against Liverpool.

In the aftermath of that triumph, Casemiro said, “the feeling was that it was time for a change, a new club, a new country, a new culture.” The principal motivation was not, the player insisted, the hefty salary that United offered: “Anybody who thinks I have left for money doesn’t know me.

“I want to get to know the Premier League from inside. I’m in as good form as any time in my career.”

Leaving would still be a wrench, Casemiro acknowledged. He singled out, in the Madrid family, the two colleagues with whom he has been most closely associated. No midfield unit in the modern game has been as successful over such a long period as Casemiro’s partnership with Luka Modric and Toni Kroos. They won 17 trophies and played well over 200 games together, a peerless blend of vigilance and anticipation from the Brazilian, accuracy and vision from Kroos, allied with the energy and inspiration of Modric, now an ageless 36.

The close ties on the pitch spread beyond it, as Modric and Kroos recognised in very personal tributes. “You’re an exemplary professional,” the German told Casemiro, “a top player who rescued me again and again.” He joked about his teammates’ relentless work ethic. “With you, no one could even relax in the steam bath without being told it was time to go and do some weights. Your new teammates need to be warned!”

Modric cast his departing friend’s mind back to the day of Casemiro’s senior Madrid debut, in 2013. “You were so nervous and I told you to relax. I think about that when I look at how things worked out. You’re a true leader, and the best bodyguard in the world.”

Real win Uefa Super Cup

  • Ferland Mendy, Eduardo Camavinga, Karim Benzema and Aurelien Tchouameni of Real Madrid pose for a photograph with the Uefa Super Cup trophy after a 2-0 win over Eintracht Frankfurt at Helsinki Olympic Stadium on August 10, 2022 in Helsinki, Finland. Getty Images
    Ferland Mendy, Eduardo Camavinga, Karim Benzema and Aurelien Tchouameni of Real Madrid pose for a photograph with the Uefa Super Cup trophy after a 2-0 win over Eintracht Frankfurt at Helsinki Olympic Stadium on August 10, 2022 in Helsinki, Finland. Getty Images
  • Karim Benzema of Real Madrid lifts the Uefa Super Cup trophy. The Frenchman svcored the second Real's two goals against Eintracht Frankfurt. Getty Images
    Karim Benzema of Real Madrid lifts the Uefa Super Cup trophy. The Frenchman svcored the second Real's two goals against Eintracht Frankfurt. Getty Images
  • Real Madrid celebrate winning the Uefa Super Cup trophy. Getty Images
    Real Madrid celebrate winning the Uefa Super Cup trophy. Getty Images
  • Real Madrid captain Karim Benzema lifts the Uefa Super Cup trophy. Getty Images
    Real Madrid captain Karim Benzema lifts the Uefa Super Cup trophy. Getty Images
  • Players of Real Madrid look on as Karim Benzema walks the Uefa Super Cup trophy onto the stage during the trophy presentation. Getty Images
    Players of Real Madrid look on as Karim Benzema walks the Uefa Super Cup trophy onto the stage during the trophy presentation. Getty Images
  • Karim Benzema of Real Madrid scores his side's second goal whilst under pressure from Tuta and Djibril Sow of Eintracht Frankfurt. Getty Images
    Karim Benzema of Real Madrid scores his side's second goal whilst under pressure from Tuta and Djibril Sow of Eintracht Frankfurt. Getty Images
  • Karim Benzema scores to make it 2-0 to Real Madrid. Getty Images
    Karim Benzema scores to make it 2-0 to Real Madrid. Getty Images
  • Real Madrid's Karim Benzema lifts the trophy after winning the Uefa Super Cup final. AP Photo
    Real Madrid's Karim Benzema lifts the trophy after winning the Uefa Super Cup final. AP Photo
  • Real Madrid's French forward Karim Benzema and Frankfurt's Brazilian defender Tuta vie for the ball. AP Photo
    Real Madrid's French forward Karim Benzema and Frankfurt's Brazilian defender Tuta vie for the ball. AP Photo
  • Real Madrid's Karim Benzema celebrates scoring their second goal. Reuters
    Real Madrid's Karim Benzema celebrates scoring their second goal. Reuters
  • Real Madrid's David Alaba celebrates with the trophy after winning the European Super Cup. The Austrian opened the scoring in a 2-0 win. AP
    Real Madrid's David Alaba celebrates with the trophy after winning the European Super Cup. The Austrian opened the scoring in a 2-0 win. AP
  • Frankfurt's Jesper Lindstrom, left, duels for the ball with Real Madrid's David Alaba. AP Photo
    Frankfurt's Jesper Lindstrom, left, duels for the ball with Real Madrid's David Alaba. AP Photo
  • Real Madrid's David Alaba celebrates scoring their first goal. Reuters
    Real Madrid's David Alaba celebrates scoring their first goal. Reuters
  • David Alaba of Real Madrid holds the trophy after winning the Uefa Super Cup final. EPA
    David Alaba of Real Madrid holds the trophy after winning the Uefa Super Cup final. EPA
  • Real Madrid head coach Carlo Ancelotti celebrates after the final whistle. Getty Images
    Real Madrid head coach Carlo Ancelotti celebrates after the final whistle. Getty Images
  • Real Madrid's head coach Carlo Ancelotti, centre, speaks with his players Casemiro, right, and Eder Militao. AP Photo
    Real Madrid's head coach Carlo Ancelotti, centre, speaks with his players Casemiro, right, and Eder Militao. AP Photo

A tough act to follow, then, for the midfielders being groomed by Madrid to take over from the Casemiro-Modric-Kroos combination.

Casemiro was well aware of the club’s focus on covering his deeper role in particular. Aurelien Tchouameni, the 22-year-old French anchor midfielder was signed from Monaco for €80m earlier this summer. Edu Camavinga, Tchouameni’s compatriot, still only 19, joined 12 months earlier. “Madrid always sign the best,” said Casemiro, namechecking the two young Frenchmen, and adding his endorsement to Fede Valverde, the Uruguayan, 22. “Fede has 10 or 12 years ahead of him and can also play my role.”

Ahead of Casemiro are huge expectations at an unstable club in need of an able bodyguard in midfield, among new colleagues who could use the sort of rescuer Kroos paid homage to, and alongside up-and-coming United prospects who will appreciate a wise, tough, serial champion who, as Perez said “was a father to our younger players".

“The pressure here at Madrid is not easy,” the president told him, “but you rose to it.” The pressure where Casemiro is heading is no lighter.

Man United v Liverpool ratings

  • MANCHESTER UNITED RATINGS: David de Gea 8. His defenders saved him in the first half. Got down to save from Fabinho after 66. Fine one handed save after 80. Fuming a minute later when Salah scored. AP
    MANCHESTER UNITED RATINGS: David de Gea 8. His defenders saved him in the first half. Got down to save from Fabinho after 66. Fine one handed save after 80. Fuming a minute later when Salah scored. AP
  • Diogo Dalot 7. Strong at right-back. A little too strong when he was booked for a yellow card on 45.A positive night for the Portuguese. Reuters
    Diogo Dalot 7. Strong at right-back. A little too strong when he was booked for a yellow card on 45.A positive night for the Portuguese. Reuters
  • Raphael Varane 9. Started ahead of captain Harry Maguire. Booked after 27, but the sight of him juggling the ball in the Liverpool box before setting up Rashford caught the mood with United at 2-0. The Varane Manchester United hoped they were buying. Won everything in the air. AP
    Raphael Varane 9. Started ahead of captain Harry Maguire. Booked after 27, but the sight of him juggling the ball in the Liverpool box before setting up Rashford caught the mood with United at 2-0. The Varane Manchester United hoped they were buying. Won everything in the air. AP
  • Lisandro Martinez 9. Brilliant sliding block from Salah after 40 and then saved the ball on the line from what was going to be a Fernandes own goal 30 seconds later. Positioning was flawless. Getty
    Lisandro Martinez 9. Brilliant sliding block from Salah after 40 and then saved the ball on the line from what was going to be a Fernandes own goal 30 seconds later. Positioning was flawless. Getty
  • Tyrell Malacia 8. Positive start. Two key clearances as Liverpool pushed for a late equaliser. Got in front of Firmino – and in the faces of almost every Liverpool player - to break another attack up in those final tense minutes for his side. Fantastic debut. Offside
    Tyrell Malacia 8. Positive start. Two key clearances as Liverpool pushed for a late equaliser. Got in front of Firmino – and in the faces of almost every Liverpool player - to break another attack up in those final tense minutes for his side. Fantastic debut. Offside
  • Christian Eriksen 7. Curled a 24th minute free-kick towards goal and the fingers of Becker. Always had attacking intent. Worthy performance. EPA
    Christian Eriksen 7. Curled a 24th minute free-kick towards goal and the fingers of Becker. Always had attacking intent. Worthy performance. EPA
  • Scott McTominay 7. A surprise starter and he came out flying. Which he needed to do after performances this season. Scooped the ball away as Liverpool tried to get a goal back after 56, then blocked a 74th minute attack. EPA
    Scott McTominay 7. A surprise starter and he came out flying. Which he needed to do after performances this season. Scooped the ball away as Liverpool tried to get a goal back after 56, then blocked a 74th minute attack. EPA
  • Jadon Sancho 8. Put his side ahead on 16 – controlling a ball, taking five neat touches and placing it along the floor past Alisson. His best moment since signing. AFP
    Jadon Sancho 8. Put his side ahead on 16 – controlling a ball, taking five neat touches and placing it along the floor past Alisson. His best moment since signing. AFP
  • Bruno Fernandes 7. Captain and set up Elanga who hit the post. Almost scored his first goal of the season – at the Stretford End in his own goal after 40. Martinez saved him. Took one poor touch as United went for a third after 73. Booked on 74. Told off by his manager for trying to play a through ball near the end. Getty
    Bruno Fernandes 7. Captain and set up Elanga who hit the post. Almost scored his first goal of the season – at the Stretford End in his own goal after 40. Martinez saved him. Took one poor touch as United went for a third after 73. Booked on 74. Told off by his manager for trying to play a through ball near the end. Getty
  • Anthony Elanga 7. Played on the left of a front three and hit the post when he should have scored, then assisted Sancho to put United in the lead. The Stretford End sang his name. Off at half time. Getty
    Anthony Elanga 7. Played on the left of a front three and hit the post when he should have scored, then assisted Sancho to put United in the lead. The Stretford End sang his name. Off at half time. Getty
  • Marcus Rashford 8. Played centre-forward and put United 2-0 up with a sweet finish, his first in the Premier League since January, then shot wide after 55 after being set up by Varane. Will have been delighted to hear the Stretford End sing his name. Offside
    Marcus Rashford 8. Played centre-forward and put United 2-0 up with a sweet finish, his first in the Premier League since January, then shot wide after 55 after being set up by Varane. Will have been delighted to hear the Stretford End sing his name. Offside
  • SUBS: Anthony Martial 7. On for Elanga at half time. Looked confident. Set Rashford up for the second. Beautiful twist, turn and control to play the ball away from danger on 79. At the sharp end of a 91st minute attack. Reuters
    SUBS: Anthony Martial 7. On for Elanga at half time. Looked confident. Set Rashford up for the second. Beautiful twist, turn and control to play the ball away from danger on 79. At the sharp end of a 91st minute attack. Reuters
  • Fred 7. On for Sancho after 70. Defensive role to stop Liverpool breaking through. PA
    Fred 7. On for Sancho after 70. Defensive role to stop Liverpool breaking through. PA
  • Donny van de Beek NA. On for Eriksen after 85. Steady in seeing out the game. PA
    Donny van de Beek NA. On for Eriksen after 85. Steady in seeing out the game. PA
  • Aaron Wan-Bissaka NA. On for Dalot after 86. Cleared a 91st minute attack and another a minute later and another a minute after that – and that was enough as United held on. AFP
    Aaron Wan-Bissaka NA. On for Dalot after 86. Cleared a 91st minute attack and another a minute later and another a minute after that – and that was enough as United held on. AFP
  • Cristiano Ronaldo NA. On for Rashford after 85. Spooned a shot over on 90. Getty
    Cristiano Ronaldo NA. On for Rashford after 85. Spooned a shot over on 90. Getty
  • LIVERPOOL RATINGS: Alisson Becker – 6. The Brazilian was let down by his defence for the goals. He made a fine save from Eriksen and kept the score down. AFP
    LIVERPOOL RATINGS: Alisson Becker – 6. The Brazilian was let down by his defence for the goals. He made a fine save from Eriksen and kept the score down. AFP
  • Trent Alexander-Arnold – 3. When the 23-year-old is good, he is very, very good. This was one of his bad nights. It was ugly. Getty
    Trent Alexander-Arnold – 3. When the 23-year-old is good, he is very, very good. This was one of his bad nights. It was ugly. Getty
  • Joe Gomez – 6. The 25-year-old was the best of a poor defensive bunch. He made a couple of timely blocks and was less ruffled than his colleagues. PA
    Joe Gomez – 6. The 25-year-old was the best of a poor defensive bunch. He made a couple of timely blocks and was less ruffled than his colleagues. PA
  • Virgil van Dijk – 4. The Dutchman was unusually static, particularly on the opening goal. He showed his class by cutting out Rashford on the counter but overall he was way below his normal standards, as Milner pointed out. PA
    Virgil van Dijk – 4. The Dutchman was unusually static, particularly on the opening goal. He showed his class by cutting out Rashford on the counter but overall he was way below his normal standards, as Milner pointed out. PA
  • Andrew Robertson – 5. The Scot did not produce much going forward although he was solid when defending. He was withdrawn for Tsimikas with five minutes to go. Getty
    Andrew Robertson – 5. The Scot did not produce much going forward although he was solid when defending. He was withdrawn for Tsimikas with five minutes to go. Getty
  • Harvey Elliott – 5. The 19-year-old was anonymous for long spells and did not help his defenders enough. He was better in the closing stages when his passing hinted at better things. Getty
    Harvey Elliott – 5. The 19-year-old was anonymous for long spells and did not help his defenders enough. He was better in the closing stages when his passing hinted at better things. Getty
  • Jordan Henderson – 4. The captain pressed hard with limited success and was too often left stranded by the opposition’s pace and crisp passing. He made way for Fabinho in the 59th minute. Offside
    Jordan Henderson – 4. The captain pressed hard with limited success and was too often left stranded by the opposition’s pace and crisp passing. He made way for Fabinho in the 59th minute. Offside
  • James Milner – 4. The 36-year-old produced more bluster than brilliance. His frustration showed in some questionable challenges and a running row with Van Dijk. He made way for Carvalho in the 73rd minute. AFP
    James Milner – 4. The 36-year-old produced more bluster than brilliance. His frustration showed in some questionable challenges and a running row with Van Dijk. He made way for Carvalho in the 73rd minute. AFP
  • Mohamed Salah – 6. The Egyptian was isolated and the defence doubled up on him. Even so, he caused chaos when he got the ball and he pulled a goal back with a sharp finish. Getty
    Mohamed Salah – 6. The Egyptian was isolated and the defence doubled up on him. Even so, he caused chaos when he got the ball and he pulled a goal back with a sharp finish. Getty
  • Roberto Firmino – 3. The Brazilian swung his foot and missed the ball completely in the area in the second half and it summed up an unhappy night. He sat way too deep for much of the game and when he got forward he was ineffective. Reuters
    Roberto Firmino – 3. The Brazilian swung his foot and missed the ball completely in the area in the second half and it summed up an unhappy night. He sat way too deep for much of the game and when he got forward he was ineffective. Reuters
  • Luis Diaz – 6. The Colombian showed plenty of ambition and was the most direct of the Liverpool strikers. His relationship with Robertson needs serious work, though. Getty
    Luis Diaz – 6. The Colombian showed plenty of ambition and was the most direct of the Liverpool strikers. His relationship with Robertson needs serious work, though. Getty
  • SUBS: Fabinho – 6. The Brazilian replaced Henderson in the 59th minute and settled things down in the midfield. He forced De Gea into a save with a back-post header. Getty
    SUBS: Fabinho – 6. The Brazilian replaced Henderson in the 59th minute and settled things down in the midfield. He forced De Gea into a save with a back-post header. Getty
  • Fabio Carvalho – 6. The Portuguese came on for Milner in the 73rd minute and produced a bright cameo. His shot created the chance for Salah to score. Getty
    Fabio Carvalho – 6. The Portuguese came on for Milner in the 73rd minute and produced a bright cameo. His shot created the chance for Salah to score. Getty
  • Kostas Tsimikas – 5. The Greek joined the action with five minutes to go in place of Robertson. He was almost embarrassed by Martial. Reuters
    Kostas Tsimikas – 5. The Greek joined the action with five minutes to go in place of Robertson. He was almost embarrassed by Martial. Reuters
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

Women & Power: A Manifesto

Mary Beard

Profile Books and London Review of Books 

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. 

The five pillars of Islam
Pox that threatens the Middle East's native species

Camelpox

Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.

Falconpox

Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.

Houbarapox

Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.

Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

The President's Cake

Director: Hasan Hadi

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

Rating: 4/5

About Karol Nawrocki

• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.

• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.

• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.

• Met Donald Trump at the White House and received his backing.

What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Spain drain

CONVICTED

Lionel Messi Found guilty in 2016 of of using companies in Belize, Britain, Switzerland and Uruguay to avoid paying €4.1m in taxes on income earned from image rights. Sentenced to 21 months in jail and fined more than €2m. But prison sentence has since been replaced by another fine of €252,000.

Javier Mascherano Accepted one-year suspended sentence in January 2016 for tax fraud after found guilty of failing to pay €1.5m in taxes for 2011 and 2012. Unlike Messi he avoided trial by admitting to tax evasion.

Angel di Maria Argentina and Paris Saint-Germain star Angel di Maria was fined and given a 16-month prison sentence for tax fraud during his time at Real Madrid. But he is unlikely to go to prison as is normal in Spain for first offences for non-violent crimes carrying sentence of less than two years.

 

SUSPECTED

Cristiano Ronaldo Real Madrid's star striker, accused of evading €14.7m in taxes, appears in court on Monday. Portuguese star faces four charges of fraud through offshore companies.

Jose Mourinho Manchester United manager accused of evading €3.3m in tax in 2011 and 2012, during time in charge at Real Madrid. But Gestifute, which represents him, says he has already settled matter with Spanish tax authorities.

Samuel Eto'o In November 2016, Spanish prosecutors sought jail sentence of 10 years and fines totalling €18m for Cameroonian, accused of failing to pay €3.9m in taxes during time at Barcelona from 2004 to 2009.

Radamel Falcao Colombian striker Falcao suspected of failing to correctly declare €7.4m of income earned from image rights between 2012 and 2013 while at Atletico Madrid. He has since paid €8.2m to Spanish tax authorities, a sum that includes interest on the original amount.

Jorge Mendes Portuguese super-agent put under official investigation last month by Spanish court investigating alleged tax evasion by Falcao, a client of his. He defended himself, telling closed-door hearing he "never" advised players in tax matters.

The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Moonfall

Director: Rolan Emmerich

Stars: Patrick Wilson, Halle Berry

Rating: 3/5

A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars

Match info

Uefa Champions League Group C

Liverpool v Napoli, midnight

Updated: August 23, 2022, 3:43 AM