You have to go deep back into the last century for a World Cup that began without suspense building around a Ronaldo. In 1994, there were two of them. Brazil, who went on to lift the trophy, called up a defender by that name at the last minute, a replacement for late injury. They also picked a precocious young striker in their squad, a 17-year-old with a goofy grin then known as Ronaldinho.
That junior Ronaldo would rise fast, a Ballon d’Or holder by the time of the France World Cup in 1998, where he led Brazil’s attack until, on the day of the final, he suffered sudden convulsions, and was initially left out of the line-up. The decision was then reversed. Ronaldo "Fenomeno" as he was also known, had an anonymous game in the 3-0 defeat by France, an episode put behind him when, despite a long period of injury leading up to the 2002 tournament he was top scorer in Brazil’s triumph in South Korea and Japan.
There is still some argument, mainly from South America about which of the two great Ronaldos, both of legends at Real Madrid, is the greater, and part of the case in favour of Brazil’s Ronaldo, ahead of Portugal’s are the fact of his two World Cup gold medals. Brazil’s Ronaldo was a non-playing substitute in 1994, but the hero eight years later. But by 2006, he would be thoroughly upstaged by his namesake, or CR7, the great record-breaker of 21st century football.
Come November, this Ronaldo will start his fifth World Cup, and there is suspense: Will he be in form? Will he justify his place in Portugal’s starting XI? He will be three months from his 38th birthday, so it is reasonable to assume it will be his last. If he takes it as far as a semi-final, he would match his best showing on the sport’s ultimate stage; if he performs as bravely as the 21-year-old, dynamic CR7 did in Munich in that semi, a narrow defeat to France, his country and a watching world will be reminded that this is a footballer who, if appears the supreme individualist at times, it is because he knows he can lift teams all on his own.
And if Ronaldo starts the Qatar tournament with the sort of emphatic display that ignited the 2018 World Cup, when on its opening weekend he struck a hat-trick against Spain, his Portugal head coach, Fernando Santos will hardly need to stress, as Santos did ahead of this week’s penultimate gathering of his squad before the big event, for Uefa Nations League fixtures, that “nobody should doubt that Cristiano Ronaldo remains crucial for the national team.”
Portugal win Euro 2016
Santos was surveying Ronaldo’s awkward career crossroads, a situation at Manchester United that leaves Ronaldo as dissatisfied with his club role as any time during almost two decades of plotting his life around Portugal’s international competitions. It’s a timeline that includes a losing final in one European Championship, in 2004, and a triumph in that competition, in 2016, when he went off injured in the first half of the victory over France in Paris but animated, almost as if he were Santos’s co-manager, his teammates from the touchline. It’s an odyssey that sent to him to his second World Cup, in South Africa in 2010, as the most expensive footballer in the history of the sport, thanks to his move from Manchester United to Real Madrid. In the summer of his fourth World Cup, he was about to become the only player to have fetched a second fee of over €100m, the cost to Juventus of his transfer from Madrid.
Contrast that with the well-chronicled frustrations of the summer of 2022, when Ronaldo made it plain he wanted to terminate his second spell with Manchester United, and find an employer who could provide a Champions League platform. There were none forthcoming, or no club that matched his sense of his own status or would meet his financial expectations. For the first time in a decade and a half, Portugal’s superstar is a substitute for his club. He goes into this week’s Uefa Nations League matches having scored just one goal this season, and none from open play in club football since April.
Cristiano Ronaldo's individual records
“I’m not worried,” insists Santos, “I’ve been monitoring. I pay attention, with him and all the players, to see how they are doing, whether or not they are playing, or due to play.”
In which case, he will be well on top of Bruno Fernandes’ leadership role and match-turning performances for United, the club that finds no regular place in its starting line-up for Ronaldo. Santos will have noted how much interest the major clubs who turned a deaf ear to Ronaldo’s eagerness to move in the summer showed in pursuing Bernardo Silva, the serial champion of Manchester City, or Joao Felix, the maturity prodigy of Atletico Madrid, in Pedro Neto, of Wolverhampton Wanderers, and in Rafael Leao, the AC Milan striker who claimed the title of Serie A’s Most Valuable Player last season.
Santos will be pleased at Diogo Jota’s recovery from injury and clear importance to Liverpool’s attacking zest. All that talent means Portugal can pick a de luxe front five and have brilliance in reserve even without Ronaldo, their all-time leading scorer and captain. And at the moment, his form and level of match-sharpness is way behind that of his gifted compatriots.
The Cairo Statement
1: Commit to countering all types of terrorism and extremism in all their manifestations
2: Denounce violence and the rhetoric of hatred
3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC
4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.
5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.
6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security
Founder: Ayman Badawi
Date started: Test product September 2016, paid launch January 2017
Based: Dubai, UAE
Sector: Software
Size: Seven employees
Funding: $170,000 in angel investment
Funders: friends
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
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
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The Specs
Price, base Dh379,000
Engine 2.9-litre, twin-turbo V6
Gearbox eight-speed automatic
Power 503bhp
Torque 443Nm
On sale now
Hili 2: Unesco World Heritage site
The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.
MATCH INFO
Burnley 1 (Brady 89')
Manchester City 4 (Jesus 24', 50', Rodri 68', Mahrez 87')
Results
57kg quarter-finals
Zakaria Eljamari (UAE) beat Hamed Al Matari (YEM) by points 3-0.
60kg quarter-finals
Ibrahim Bilal (UAE) beat Hyan Aljmyah (SYR) RSC round 2.
63.5kg quarter-finals
Nouredine Samir (UAE) beat Shamlan A Othman (KUW) by points 3-0.
67kg quarter-finals
Mohammed Mardi (UAE) beat Ahmad Ondash (LBN) by points 2-1.
71kg quarter-finals
Ahmad Bahman (UAE) defeated Lalthasanga Lelhchhun (IND) by points 3-0.
Amine El Moatassime (UAE) beat Seyed Kaveh Safakhaneh (IRI) by points 3-0.
81kg quarter-finals
Ilyass Habibali (UAE) beat Ahmad Hilal (PLE) by points 3-0