• Lyon defender Malo Gusto attempts to block Liverpool striker Mohamed Salah during their Dubai Super Cup clash at Al Maktoum Stadium on December 11, 2022. AFP
    Lyon defender Malo Gusto attempts to block Liverpool striker Mohamed Salah during their Dubai Super Cup clash at Al Maktoum Stadium on December 11, 2022. AFP
  • Liverpool striker Mohamed Salah greets supporters in Dubai. AFP
    Liverpool striker Mohamed Salah greets supporters in Dubai. AFP
  • Mohamed Salah watches as Lyon's players celebrate scoring. AFP
    Mohamed Salah watches as Lyon's players celebrate scoring. AFP
  • Lyon's players celebrate scoring a goal. AFP
    Lyon's players celebrate scoring a goal. AFP
  • Lyon's French defender Malo Gusto and Liverpool's Greek defender Kostas Tsimikas battle for the ball. AFP
    Lyon's French defender Malo Gusto and Liverpool's Greek defender Kostas Tsimikas battle for the ball. AFP
  • Lyon's Malo Gusto tries to stop Liverpool's Kostas Tsimikas. AFP
    Lyon's Malo Gusto tries to stop Liverpool's Kostas Tsimikas. AFP
  • Malo Gusto challenges Mohamed Salah. AFP
    Malo Gusto challenges Mohamed Salah. AFP
  • Lyon's Castello Lukeba in action with Liverpool's Fabio Carvalho. Reuters
    Lyon's Castello Lukeba in action with Liverpool's Fabio Carvalho. Reuters
  • Lyon's French defender Malo Gusto challenges Liverpool's Brazilian striker Roberto Firmino. AFP
    Lyon's French defender Malo Gusto challenges Liverpool's Brazilian striker Roberto Firmino. AFP
  • Malo Gusto and Kostas Tsimikas jump for a header in the Dubai Super Cup. AFP
    Malo Gusto and Kostas Tsimikas jump for a header in the Dubai Super Cup. AFP
  • Liverpool's James Milner up against Lyon's Brazilian defender Henrique. AFP
    Liverpool's James Milner up against Lyon's Brazilian defender Henrique. AFP
  • Liverpool manager Jurgen Klopp watches the action. Reuters
    Liverpool manager Jurgen Klopp watches the action. Reuters
  • Liverpool players during the penalty shoot out. Reuters
    Liverpool players during the penalty shoot out. Reuters
  • Soccer Football - Friendly - Liverpool v Olympique Lyonnais - Al Maktoum Stadium, Dubai, United Arab Emirates - December 11, 2022 Olympique Lyonnais' Alexandre Lacazette celebrates scoring their third goal with teammates REUTERS / Satish Kumar
    Soccer Football - Friendly - Liverpool v Olympique Lyonnais - Al Maktoum Stadium, Dubai, United Arab Emirates - December 11, 2022 Olympique Lyonnais' Alexandre Lacazette celebrates scoring their third goal with teammates REUTERS / Satish Kumar
  • Liverpool's Jake Cain in action. Reuters
    Liverpool's Jake Cain in action. Reuters
  • Lyon's Corentin Tolisso in action with Liverpool's Stefan Bajcetic. Reuters
    Lyon's Corentin Tolisso in action with Liverpool's Stefan Bajcetic. Reuters
  • Lyon's Henrique in action with Liverpool's James Milner. Reuters
    Lyon's Henrique in action with Liverpool's James Milner. Reuters
  • Liverpool fans inside the stadium in Dubai. Reuters
    Liverpool fans inside the stadium in Dubai. Reuters

Jurgen Klopp: Luis Diaz injury setback a 'proper smash in the face' for Liverpool


Reem Abulleil
  • English
  • Arabic

Liverpool manager Jurgen Klopp described Luis Diaz’s latest injury setback as a “smash in the face” but welcomed the return of Joel Matip and Naby Keita during his side’s 3-1 defeat to Lyon in the Dubai Super Cup on Sunday.

The Reds signed Diaz for £37 million ($45.3m) from Porto in January and the Colombian winger has made an impact since, scoring 10 goals and providing eight assists for Liverpool in 38 games across all competitions.

He suffered a knee injury that has kept him on the sidelines since Liverpool’s loss to Arsenal in October but appeared to have recovered in time to join his teammates at the ongoing winter training camp at Nad Al Sheba Sports Complex in Dubai.

Diaz’s stay in the Emirates did not last long, though, as another setback saw him return to the UK for further assessment, with reports emerging in Colombian media that he may require surgery.

“I suppose he is not in the best positive place,” Klopp told reporters at Al Maktoum Stadium on Sunday.

“It is a big disappointment for all of us, for him as well. It was a non-situation in training honestly, pretty much nothing. Heard something. Didn’t feel a lot the next day. But we wanted to be really cautious and said okay, ‘let’s have a briefer look’. And then the news came and it was a proper smash in the face.”

Klopp was at least pleased to see Matip and Keita return to action, with the former making his first Liverpool appearance since early October and the latter his first since July.

“Very important, absolutely very important,” Klopp said of Matip’s involvement in the Lyon game. “So far he did pretty much everything in training. There was one session maybe we got advice to rest him a little bit, but it was not from him, it was from the medical department and that’s what we did. Apart from that he could do everything.

Luis Diaz quickly established himself as a key player for Liverpool since joining from Porto in January. Reuters
Luis Diaz quickly established himself as a key player for Liverpool since joining from Porto in January. Reuters

“He looked good today; 45 minutes was what we were allowed to use him, that’s what we did. Naby, his first 30 minutes I think for a while, they’re very helpful as well. Important position, important player. So, yeah, the info was that we should use him for 30 minutes. And I think against AC Milan next Friday, they are probably able to play a bit longer.”

In front of a 15,000-strong crowd – comprised mostly of Liverpool supporters – Fabio Carvalho scored 38 seconds into the match, latching onto a Mohamed Salah pass to give the Reds an early lead at Al Nasr Club’s Al Maktoum Stadium. Liverpool could have doubled their lead 15 minutes in when Roberto Firmino earned a penalty but Salah’s effort was saved by Lyon goalkeeper Lopes Anthony.

Klopp made a string of substitutions throughout the match, explaining how no player was allowed to stay in for more than 60 minutes, and Lyon capitalised on all the changes as they claimed victory with a brace from Alexandre Lacazette and a goal from Bradley Barcola.

Lyon defeated Liverpool 3-1 in the Dubai Super Cup. Reuters
Lyon defeated Liverpool 3-1 in the Dubai Super Cup. Reuters

Liverpool, who lie sixth in the Premier League table, 15 points behind leaders Arsenal, have a 12-day training camp in Dubai before heading back for the season restart. Their first fixture upon return is a League Cup clash with Manchester City on December 22 before taking on Aston Villa in the league on December 26.

Klopp says the team must do everything possible to avoid the sluggish start they had to their 2022/2023 campaign when the action resumes and took plenty of positives from the game against Lyon, despite the defeat.

“We want to chase, we want to be really ready immediately, that’s why we have to use the time now again to train, to really give the boys proper intensity and training,” said the German manager.

“And that’s why I was really happy with big parts of the first half [against Lyon], knowing that we did this, or seeing things in the right direction 100 percent; that was not always the case in the summer preparation.

Darwin Nunez is set to join the Liverpool squad in Dubai as a result of Uruguay's group-stage exit at the World Cup. Getty
Darwin Nunez is set to join the Liverpool squad in Dubai as a result of Uruguay's group-stage exit at the World Cup. Getty

“When we played the game tonight, I saw a lot of the things I wanted to see and so I am positive. But of course we play tough, tough teams, we start with Man City then we play against Aston Villa, who have still a new manager that will be highly energised, so that’s all clear, we know that.

“But we want to be again the most difficult team to play against and it’s up to us to be that.”

A host of World Cup players will take a week off before linking up with Liverpool back in the UK, with only Uruguay’s Darwin Nunez set to join the camp in Dubai on Monday.

The Dubai Super Cup will resume with a clash between AC Milan and Arsenal on Tuesday at 6pm and will conclude with an AC Milan-Liverpool showdown on Friday at 7.30pm.

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MATCH DETAILS

Barcelona 0

Slavia Prague 0

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

IF YOU GO
 
The flights: FlyDubai offers direct flights to Catania Airport from Dubai International Terminal 2 daily with return fares starting from Dh1,895.
 
The details: Access to the 2,900-metre elevation point at Mount Etna by cable car and 4x4 transport vehicle cost around €57.50 (Dh248) per adult. Entry into Teatro Greco costs €10 (Dh43). For more go to www.visitsicily.info

 Where to stay: Hilton Giardini Naxos offers beachfront access and accessible to Taormina and Mount Etna. Rooms start from around €130 (Dh561) per night, including taxes.

SOUTH%20KOREA%20SQUAD
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Napoleon
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Ridley%20Scott%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Joaquin%20Phoenix%2C%20Vanessa%20Kirby%2C%20Tahar%20Rahim%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%202%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

RIDE%20ON
%3Cp%3EDirector%3A%20Larry%20Yang%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Jackie%20Chan%2C%20Liu%20Haocun%2C%20Kevin%20Guo%3C%2Fp%3E%0A%3Cp%3ERating%3A%202%2F5%3C%2Fp%3E%0A

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

FORSPOKEN
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Final%20Fantasy%20XVI
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Diablo%20IV
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Baldur's%20Gate%203
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The%20Legend%20of%20Zelda%3A%20Tears%20of%20The%20Kingdom
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Assassin's%20Creed%20Mirage
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Starfield
%3Cp%3EDeveloper%3A%20Bethesda%20Game%20Studios%0D%3Cbr%3EPublisher%3A%20Bethesda%20Softworks%0D%3Cbr%3EConsole%3A%20PC%2C%20Xbox%0D%3Cbr%3ERelease%20date%3A%202023%3C%2Fp%3E%0A
Dunki
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Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3

House-hunting

Top 10 locations for inquiries from US house hunters, according to Rightmove

  1. Edinburgh, Scotland 
  2. Westminster, London 
  3. Camden, London 
  4. Glasgow, Scotland 
  5. Islington, London 
  6. Kensington and Chelsea, London 
  7. Highlands, Scotland 
  8. Argyll and Bute, Scotland 
  9. Fife, Scotland 
  10. Tower Hamlets, London 

 

UAE currency: the story behind the money in your pockets
How tumultuous protests grew
  • A fuel tax protest by French drivers appealed to wider anti-government sentiment
  • Unlike previous French demonstrations there was no trade union or organised movement involved 
  • Demonstrators responded to online petitions and flooded squares to block traffic
  • At its height there were almost 300,000 on the streets in support
  • Named after the high visibility jackets that drivers must keep in cars 
  • Clashes soon turned violent as thousands fought with police at cordons
  • An estimated two dozen people lost eyes and many others were admitted to hospital 
THE%20SPECS
%3Cp%3EEngine%3A%203-litre%20V6%20turbo%20(standard%20model%2C%20E-hybrid)%3B%204-litre%20V8%20biturbo%20(S)%0D%3Cbr%3EPower%3A%20350hp%20(standard)%3B%20463hp%20(E-hybrid)%3B%20467hp%20(S)%0D%3Cbr%3ETorque%3A%20500Nm%20(standard)%3B%20650Nm%20(E-hybrid)%3B%20600Nm%20(S)%0D%0D%3Cbr%3EPrice%3A%20From%20Dh368%2C500%0D%3Cbr%3EOn%20sale%3A%20Now%3C%2Fp%3E%0A
Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Neo%20Mobility%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20February%202023%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Abhishek%20Shah%20and%20Anish%20Garg%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Logistics%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Delta%20Corp%2C%20Pyse%20Sustainability%20Fund%2C%20angel%20investors%3C%2Fp%3E%0A
UK-EU trade at a glance

EU fishing vessels guaranteed access to UK waters for 12 years

Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

Smoother border management with use of e-gates

Cutting red tape on import and export of food

A MINECRAFT MOVIE

Director: Jared Hess

Starring: Jack Black, Jennifer Coolidge, Jason Momoa

Rating: 3/5

The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

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

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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Updated: December 12, 2022, 4:53 AM