• Paris Saint-Germain's Marquinhos, Lionel Messi and Kylian Mbappe during a training session ahead of their Champions League match against Juventus. AFP
    Paris Saint-Germain's Marquinhos, Lionel Messi and Kylian Mbappe during a training session ahead of their Champions League match against Juventus. AFP
  • Left to right: PSG's Marquinhos, Marco Verratti, Kylian Mbappe and Sergio Ramos. AFP
    Left to right: PSG's Marquinhos, Marco Verratti, Kylian Mbappe and Sergio Ramos. AFP
  • PSG's Lionel Messi and Carlos Soler at training. AFP
    PSG's Lionel Messi and Carlos Soler at training. AFP
  • PSG forward Kylian Mbappe with member of the coaching staff. AFP
    PSG forward Kylian Mbappe with member of the coaching staff. AFP
  • (from L) Paris Saint-Germain's Brazilian forward Neymar, Paris Saint-Germain's French forward Kylian Mbappe, Paris Saint-Germain's Argentinian forward Lionel Messi and Paris Saint-Germain's Spanish defender Sergio Ramos take part in a training session on the eve of the UEFA Champions League football match between Paris Saint-Germain and Juventus Turin in Saint-Germain-en-Laye outside Paris, on September 5, 2022. (Photo by FRANCK FIFE / AFP)
    (from L) Paris Saint-Germain's Brazilian forward Neymar, Paris Saint-Germain's French forward Kylian Mbappe, Paris Saint-Germain's Argentinian forward Lionel Messi and Paris Saint-Germain's Spanish defender Sergio Ramos take part in a training session on the eve of the UEFA Champions League football match between Paris Saint-Germain and Juventus Turin in Saint-Germain-en-Laye outside Paris, on September 5, 2022. (Photo by FRANCK FIFE / AFP)
  • Left to right: PSG's Marquinhos, Marco Verratti, Neymar, Lionel Messi and Kylian Mbappe. AFP
    Left to right: PSG's Marquinhos, Marco Verratti, Neymar, Lionel Messi and Kylian Mbappe. AFP
  • PSG midfielder Vitinha arrives for training on Monday, Supetember 5, 2022. AFP
    PSG midfielder Vitinha arrives for training on Monday, Supetember 5, 2022. AFP
  • PSG midfielder Renato Sanches during training. AFP
    PSG midfielder Renato Sanches during training. AFP
  • PSG's Neymar and Sergio Ramos during training. AFP
    PSG's Neymar and Sergio Ramos during training. AFP
  • Left to right: Marquinhos, Marco Verratti, Neymar and Kylian Mbappe. AFP
    Left to right: Marquinhos, Marco Verratti, Neymar and Kylian Mbappe. AFP
  • PSG forward Neymar at training. AFP
    PSG forward Neymar at training. AFP
  • PSG's Neymar with Kylian Mbappe in the background. AFP
    PSG's Neymar with Kylian Mbappe in the background. AFP
  • PSG defender Marquinhos. AFP
    PSG defender Marquinhos. AFP
  • PSG manager Christophe Galtier speaking to his players during training. AFP
    PSG manager Christophe Galtier speaking to his players during training. AFP
  • PSG manager Christophe Galtier during training. AFP
    PSG manager Christophe Galtier during training. AFP
  • PSG striker Kylian Mbappe at training. AFP
    PSG striker Kylian Mbappe at training. AFP
  • PSG defender Sergio Ramos challenges Neymar. AFP
    PSG defender Sergio Ramos challenges Neymar. AFP
  • PSG forward Lionel Messi controls the ball as Neymar looks on. AFP
    PSG forward Lionel Messi controls the ball as Neymar looks on. AFP
  • PSG midfielder Fabian Ruiz controls the ball during training. AFP
    PSG midfielder Fabian Ruiz controls the ball during training. AFP
  • Left to right: Neymar, Marquinhos and Kylian Mbappe. AFP
    Left to right: Neymar, Marquinhos and Kylian Mbappe. AFP

Mbappe, Messi and Neymar train ahead of PSG's Champions League opener - in pictures


  • English
  • Arabic

Paris Saint-Germain will be looking to carry over their domestic form into European competition when they begin their Champions League campaign at home to Juventus on Tuesday.

The reigning Ligue 1 champions have made a blistering start to their title defence, topping the table with five wins from six games, scoring 24 goals along the way.

Kylian Mbappe, Neymar and Lionel Messi already have 17 goals between them, while the Brazil and Argentina attackers have also supplied six assists each.

But after PSG's 3-0 win at Nantes on Saturday, manager Christophe Galtier warned his superstar attacking trio that they will have to take a break at times during a hectic season that also features a World Cup finals in Qatar in November and December.

“I talked about it twice – once with each of them and once with the whole squad, to tell them that this is how it was going to be and that we had to have the right attitude and accept it,” said Galtier.

“It's an obligation for everyone because of the very busy schedule.

“We play a lot, every three days, then every four days, then there is the World Cup. Everyone has to understand that they won't be able to play all the games.”

Angel Di Maria will miss out on a quick return to Paris after he was left out of the Juventus squad for the match in the French capital.

Juve did not say why the Argentina winger, who came off at half-time of their 1-1 draw at Fiorentina on Saturday, was not selected for Tuesday's clash at the Parc Des Princes.

Manager Massimiliano Allegri said after the weekend Serie A fixture that Di Maria had been substituted as a precautionary measure.

The 34-year-old had only just returned to action following a thigh injury picked up on his Juve debut last month.

You can see PSG players – including Mbappe, Messi and Neymar – training ahead of the Juve game in the gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Timeline

2012-2015

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

May 2017

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

September 2021

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

October 2021

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

December 2024

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

May 2025

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

July 2025

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

August 2025

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

October 2025

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

November 2025

180 Petrofac employees laid off in the UAE

The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

Tree of Hell

Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla

Director: Raed Zeno

Rating: 4/5

RESULTS
%3Cp%3E%3Cstrong%3E6pm%3A%20Baniyas%20%E2%80%93%20Group%202%20(PA)%20Dh97%2C500%20(Dirt)%201%2C400m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Alajaj%2C%20Tadhg%20O%E2%80%99Shea%20(jockey)%2C%20Ernst%20Oertel%20(trainer)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E6.35pm%3A%20The%20Pointe%20%E2%80%93%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Awasef%2C%20Pat%20Dobbs%2C%20Doug%20Watson%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E7.10pm%3A%20Palm%20West%20Beach%20%E2%80%93%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C400m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Long%20Kiss%2C%20Jose%20da%20Silva%2C%20Antonio%20Cintra%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E7.45pm%3A%20The%20View%20at%20the%20Palm%20%E2%80%93%20Handicap%20(TB)%20Dh87%2C500%20(D)%201%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Ranaan%2C%20Tadhg%20O%E2%80%99Shea%2C%20Bhupat%20Seemar%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E8.20pm%3A%20Nakheel%20%E2%80%93%20Handicap%20(TB)%20Dh105%2C000%20(D)%201%2C400m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Raaeb%2C%20Antonio%20Fresu%2C%20Musabah%20Al%20Muhairi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E8.55pm%3A%20The%20Club%20%E2%80%93%20Handicap%20(TB)%20Dh95%2C000%20(D)%201%2C900m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Qareeb%2C%20Sam%20Hitchcock%2C%20Doug%20Watson%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E9.30pm%3A%20Palm%20Beach%20Towers%20%E2%80%93%20Handicap%20(TB)%20Dh87%2C500%20(D)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Falsehood%2C%20Adrie%20de%20Vries%2C%20Musabah%20Al%20Muhairi%3C%2Fp%3E%0A
Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
Most%20polluted%20cities%20in%20the%20Middle%20East
%3Cp%3E1.%20Baghdad%2C%20Iraq%3Cbr%3E2.%20Manama%2C%20Bahrain%3Cbr%3E3.%20Dhahran%2C%20Saudi%20Arabia%3Cbr%3E4.%20Kuwait%20City%2C%20Kuwait%3Cbr%3E5.%20Ras%20Al%20Khaimah%2C%20UAE%3Cbr%3E6.%20Ash%20Shihaniyah%2C%20Qatar%3Cbr%3E7.%20Abu%20Dhabi%2C%20UAE%3Cbr%3E8.%20Cairo%2C%20Egypt%3Cbr%3E9.%20Riyadh%2C%20Saudi%20Arabia%3Cbr%3E10.%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cem%3ESource%3A%202022%20World%20Air%20Quality%20Report%3C%2Fem%3E%3C%2Fp%3E%0A
MOST%20POLLUTED%20COUNTRIES%20IN%20THE%20WORLD
%3Cp%3E1.%20Chad%3Cbr%3E2.%20Iraq%3Cbr%3E3.%20Pakistan%3Cbr%3E4.%20Bahrain%3Cbr%3E5.%20Bangladesh%3Cbr%3E6.%20Burkina%20Faso%3Cbr%3E7.%20Kuwait%3Cbr%3E8.%20India%3Cbr%3E9.%20Egypt%3Cbr%3E10.%20Tajikistan%3Cbr%3E%3Cbr%3E%3Cem%3ESource%3A%202022%20World%20Air%20Quality%20Report%3C%2Fem%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 Specs

Price, base Dh379,000
Engine 2.9-litre, twin-turbo V6
Gearbox eight-speed automatic
Power 503bhp
Torque 443Nm
On sale now

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.3-litre%204cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E299hp%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E420Nm%20at%202%2C750rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E12.4L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh157%2C395%20(XLS)%3B%20Dh199%2C395%20(Limited)%3C%2Fp%3E%0A
If you go

Flights

Emirates flies from Dubai to Phnom Penh with a stop in Yangon from Dh3,075, and Etihad flies from Abu Dhabi to Phnom Penh with its partner Bangkok Airlines from Dh2,763. These trips take about nine hours each and both include taxes. From there, a road transfer takes at least four hours; airlines including KC Airlines (www.kcairlines.com) offer quick connecting flights from Phnom Penh to Sihanoukville from about $100 (Dh367) return including taxes. Air Asia, Malindo Air and Malaysian Airlines fly direct from Kuala Lumpur to Sihanoukville from $54 each way. Next year, direct flights are due to launch between Bangkok and Sihanoukville, which will cut the journey time by a third.

The stay

Rooms at Alila Villas Koh Russey (www.alilahotels.com/ kohrussey) cost from $385 per night including taxes.

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Updated: September 06, 2022, 3:25 AM