• Kylian Mbappe celebrates after scoring Paris Saint-Germain's second goal from penalty spot during the Ligue 1 match against Strasbourg at the Parc des Princes in Paris, Wednesday, December 28, 2022. AP
    Kylian Mbappe celebrates after scoring Paris Saint-Germain's second goal from penalty spot during the Ligue 1 match against Strasbourg at the Parc des Princes in Paris, Wednesday, December 28, 2022. AP
  • Kylian Mbappe celebrates with Achraf Hakimi after scoring a penalty for PSG against Strasbourg. AFP
    Kylian Mbappe celebrates with Achraf Hakimi after scoring a penalty for PSG against Strasbourg. AFP
  • Kylian Mbappe after scoring his match-winning penalty. AFP
    Kylian Mbappe after scoring his match-winning penalty. AFP
  • Kylian Mbappe celebrates after scoring a penalty against Strasbourg. AFP
    Kylian Mbappe celebrates after scoring a penalty against Strasbourg. AFP
  • Kylian Mbappe celebrates with Sergio Ramos and Achraf Hakimi. AFP
    Kylian Mbappe celebrates with Sergio Ramos and Achraf Hakimi. AFP
  • Neymar argues with referee Clement Turpin after being shown a red card. AP
    Neymar argues with referee Clement Turpin after being shown a red card. AP
  • Neymar dives in the penalty area to earn a second yellow card. AFP
    Neymar dives in the penalty area to earn a second yellow card. AFP
  • Neymar argues with referee Clement Turpin. AFP
    Neymar argues with referee Clement Turpin. AFP
  • Marquinhos celebrates after scoring the opening goal for PSG. EPA
    Marquinhos celebrates after scoring the opening goal for PSG. EPA
  • Strasbourg's Adrien Thomasson and teammates celebrate after equalising through an own gal from Marquinhos. Reuters
    Strasbourg's Adrien Thomasson and teammates celebrate after equalising through an own gal from Marquinhos. Reuters
  • Strasbourg players celebrate the own goal scored by Marquinhos. Reuters
    Strasbourg players celebrate the own goal scored by Marquinhos. Reuters

Spot-kick king Mbappe shines again for PSG but Neymar may be heading towards exit


Ian Hawkey
  • English
  • Arabic

A comeback from the penalty spot, engineered and converted by Kylian Mbappe. An emotional departure for Neymar, on his way home unexpectedly early. A suspenseful wait to see what sort of impact Lionel Messi may yet have on events.

The return to action of Paris Saint-Germain after a World Cup in which no club had such a vested interest produced knife-edged drama on Wednesday night. If the main actors, especially Mbappe, were eager to move on from Qatar 2022, it was hard to avoid the many parallels.

There was Mbappe’s wrestling the narrative the way of his team, decisively so with his converted spot-kick in the 96th minute of an edgy contest against Strasbourg. Ten evenings earlier, Mbappe, with a penalty, had dragged France back into a final where they had twice trailed. He would score a third penalty that night during his country's losing shoot-out against Messi’s Argentina.

That’s four converted spot-kicks, two of them also earned by Mbappe, in the space of 11 days. Among his many distinctions, the 24-year-old’s coolness under pressure, be it under the threat of dropping points in Ligue 1 or steering a World Cup final to its resolution by shoot-out, is a rapidly developing gift.

Less evident is the same sort calmness in Neymar, who 19 days after leaving the pitch at Al Rayyan in tears, with his Brazil eliminated at the quarter-finals, was on his way out of the Parc des Princes before the final whistle blew on PSG's 2-1 victory over Strasbourg.

He had been sent off just after the hour, leaving his teammates precariously overworked with the score still at 1-1.

Neymar received a first yellow card for thrusting a hand into the face of Adrien Thomasson during one of several tussles. Through his five and a half years playing for Qatari-owned PSG, Neymar has frequently complained of the rugged man-marking he is subjected to in Ligue 1, and of the lenient refereeing that allows it.

He appeared to be making similar points to Wednesday's referee Clement Turpin after his booking. Less than two minutes later, Neymar was dashing into the Strasbourg penalty area and falling to the ground as defender Alexander Djiku shepherded him towards the goal-line.

Turpin saw that Neymar had simulated a foul by Djiku; there had been no contact. It meant a second caution, a red card and suspension for Sunday’s meeting between top-of-the-table PSG and second-placed Lens. That will be Neymar’s third ban for accumulated cards in what is still a young season.

France players arrive home from World Cup - in pictures

  • France forward Kylian Mbappe and manager Didier Deschamps greet supporters at the Hotel de Crillon in central Paris, on December 19, 2022, a day after their World Cup final defeat against Argentina in Qatar. AP
    France forward Kylian Mbappe and manager Didier Deschamps greet supporters at the Hotel de Crillon in central Paris, on December 19, 2022, a day after their World Cup final defeat against Argentina in Qatar. AP
  • Manager Didier Deschamps and French team arrive at Charles de Gaulle Airport back from Doha after their World Cup final defeat against Argentina. EPA
    Manager Didier Deschamps and French team arrive at Charles de Gaulle Airport back from Doha after their World Cup final defeat against Argentina. EPA
  • Hugo Lloris, Kylian Mbappe and Didier Deschamps arrive back in Paris. AFP
    Hugo Lloris, Kylian Mbappe and Didier Deschamps arrive back in Paris. AFP
  • France forward Olivier Giroud shakes hands with an airport employee. AFP
    France forward Olivier Giroud shakes hands with an airport employee. AFP
  • Hugo Lloris and Didier Deschamps arrive back in France from the World Cup in Qatar. AFP
    Hugo Lloris and Didier Deschamps arrive back in France from the World Cup in Qatar. AFP
  • France's Olivier Giroud arrives back in Paris. AP
    France's Olivier Giroud arrives back in Paris. AP
  • Fans wait at the Place de la Concorde in Paris for the arrival of the French football team. AFP
    Fans wait at the Place de la Concorde in Paris for the arrival of the French football team. AFP
  • Antoine Griezmann arrives back at Paris Roissy Airport from the World Cup in Qatar. EPA
    Antoine Griezmann arrives back at Paris Roissy Airport from the World Cup in Qatar. EPA
  • France players Olivier Giroud, left, and Antoine Griezmann, centre, greet supporters in Paris. AFP
    France players Olivier Giroud, left, and Antoine Griezmann, centre, greet supporters in Paris. AFP
  • France attacker Kylian Mbappe arrives back in Paris. EPA
    France attacker Kylian Mbappe arrives back in Paris. EPA
  • Left to right: France's Olivier Giroud, Antoine Griezmann, Aurelien Tchouameni, Kylian Mbappe and Didier Deschamps greet supporters. AFP
    Left to right: France's Olivier Giroud, Antoine Griezmann, Aurelien Tchouameni, Kylian Mbappe and Didier Deschamps greet supporters. AFP
  • Fans greet the arrival of the French football team in Paris. AFP
    Fans greet the arrival of the French football team in Paris. AFP
  • Fans await the arrival of the French football team at the Crillon Hotel on the Place de la Concorde in Paris. EPA
    Fans await the arrival of the French football team at the Crillon Hotel on the Place de la Concorde in Paris. EPA
  • Fans greet the French football team at the Crillon Hotel on the Place de la Concorde in Paris. EPA
    Fans greet the French football team at the Crillon Hotel on the Place de la Concorde in Paris. EPA
  • France football team supporters gather on the Place de la Concorde in Paris. EPA
    France football team supporters gather on the Place de la Concorde in Paris. EPA
  • Supporters gather on the Place de la Concorde in Paris for the arrival of the France football team. EPA
    Supporters gather on the Place de la Concorde in Paris for the arrival of the France football team. EPA
  • France forward Kylian Mbappe with manager Didier Deschamps. AFP
    France forward Kylian Mbappe with manager Didier Deschamps. AFP
  • Left to right: Aurelien Tchouameni, Ousmane Dembele, Kylian Mbappe and Didier Deschamps. AFP
    Left to right: Aurelien Tchouameni, Ousmane Dembele, Kylian Mbappe and Didier Deschamps. AFP
  • France manager Didier Deschamps and Kylian Mbappe. Reuters
    France manager Didier Deschamps and Kylian Mbappe. Reuters
  • France forward Kylian Mbappe with manager Didier Deschamps. AFP
    France forward Kylian Mbappe with manager Didier Deschamps. AFP
  • France managerDidier Deschamps and Kylian Mbappe. Reuters
    France managerDidier Deschamps and Kylian Mbappe. Reuters
  • Supporters gather on the Place de la Concorde in Paris to greet the France football team. Reuters
    Supporters gather on the Place de la Concorde in Paris to greet the France football team. Reuters
  • The France World Cup squad greet fans in Paris a day after their World Cup final defeat against Argentina. AFP
    The France World Cup squad greet fans in Paris a day after their World Cup final defeat against Argentina. AFP
  • France's Olivier Giroud, Antoine Griezmann, Aurelien Tchouameni, Ibrahima Konate and Eduardo Camavinga greet fans. Reuters
    France's Olivier Giroud, Antoine Griezmann, Aurelien Tchouameni, Ibrahima Konate and Eduardo Camavinga greet fans. Reuters
  • France manager Didier Deschamps and goalkeeper Hugo Lloris greet fans in Paris. Reuters
    France manager Didier Deschamps and goalkeeper Hugo Lloris greet fans in Paris. Reuters
  • The France World Cup squad greet fans in Paris a day after their World Cup final defeat against Argentina. AFP
    The France World Cup squad greet fans in Paris a day after their World Cup final defeat against Argentina. AFP
  • France attacker Kylian Mbappe. Reuters
    France attacker Kylian Mbappe. Reuters
  • Fans in Paris await the arrival of the French World Cup squad. EPA
    Fans in Paris await the arrival of the French World Cup squad. EPA
  • France's Kylian Mbappe and Aurelien Tchouameni greet fans in Paris. Reuters
    France's Kylian Mbappe and Aurelien Tchouameni greet fans in Paris. Reuters
  • France's Olivier Giroud, Antoine Griezmann and Aurelien Tchouameni greet fans in Paris. Reuters
    France's Olivier Giroud, Antoine Griezmann and Aurelien Tchouameni greet fans in Paris. Reuters
  • The France World Cup squad greet fans in Paris a day after their World Cup final defeat against Argentina. AP
    The France World Cup squad greet fans in Paris a day after their World Cup final defeat against Argentina. AP
  • France's Olivier Giroud and Antoine Griezmann greet supporters in central Paris. AFP
    France's Olivier Giroud and Antoine Griezmann greet supporters in central Paris. AFP

PSG’s head coach, Christophe Galtier, acknowledged Neymar had dived, but thought the initial booking severe “given the number of fouls made against Neymar. The aggression against him led to his feeling frustrated,” said Galtier. Neymar, reportedly, had already headed home when PSG’s 10 men returned to the dressing room relieved at their last-gasp capture of the three points.

Messi, given time off after leading Argentina to their triumph in Qatar, was not at the Parc des Princes and is not expected to be match-ready in time to face Lens.

He should reappear, flush with his World Cup success, for PSG's home game against Angers on January 11. He will certainly be applauded by the Paris crowd, though probably not on the scale of the rousing cheers given to Mbappe on Wednesday.

Not so long ago, a significant portion of PSG loyalists were sceptical about their young French star because he hardly disguised his interest in joining Real Madrid. Since committing to a new PSG contract in May, they have warmed more to their most reliable goalscorer and match-winner. But the reception granted Mbappe on his first club appearance after his outstanding month in Qatar was as affectionate as he has ever known.

Mbappe responded in kind. He had taken no post-Qatar holiday, an appreciated gesture. “The message is simple,” he said. “Whatever happens with the national team, PSG is something different. I want to give the club energy. I am determined to bring all the trophies to Paris.”

Mbappe came up narrowly short of winning his second World Cup the weekend before last. But he came back from Qatar with the Golden Boot. Messi meanwhile seized his longed-for gold medal. And Neymar? A third blank World Cup with Brazil left him distraught and heading towards a career crossroads.

For all his excellence for PSG – he set up the opening goal on Wednesday, an 11th assist of the season – the growing feeling is that, of the club’s three attacking superstars, it is Neymar who seems closest to being offered a golden handshake, a strong suggestion from his club that, this coming summer, he should seek his next challenge elsewhere.

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

Qosty Byogaani

Starring: Hani Razmzi, Maya Nasir and Hassan Hosny

Four stars

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Fixtures
%3Cp%3E%3Cstrong%3EWednesday%2C%20April%203%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EArsenal%20v%20Luton%20Town%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3EManchester%20City%20v%20Aston%20Villa%2C%2011.15pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EThursday%2C%20April%204%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ELiverpool%20v%20Sheffield%20United%2C%2010.30pm%20(UAE)%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

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS

1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22

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

Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Destroyer

Director: Karyn Kusama

Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan

Rating: 3/5 

UAE release: January 31 

Updated: December 29, 2022, 12:14 PM