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
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
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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
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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
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