• Cristiano Ronaldo celebrates after scoring the second goal for Riyadh All-Stars against PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia, on January 19, 2023. AP
    Cristiano Ronaldo celebrates after scoring the second goal for Riyadh All-Stars against PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia, on January 19, 2023. AP
  • Lionel Messi is congratulated by his PSG teammates after opening the scoring.
    Lionel Messi is congratulated by his PSG teammates after opening the scoring.
  • Cristiano Ronaldo celebrates after scoring the first goal for Riyadh All-Stars. AP
    Cristiano Ronaldo celebrates after scoring the first goal for Riyadh All-Stars. AP
  • Cristiano Ronaldo celebrates after scoring Riyadh All-Stars' first goal. AFP
    Cristiano Ronaldo celebrates after scoring Riyadh All-Stars' first goal. AFP
  • Kylian Mbappe scores the fourth goal for PSG. AFP
    Kylian Mbappe scores the fourth goal for PSG. AFP
  • Riyadh All-Star's South Korean defender Jang Hyun-soo levels at 3-3. AFP
    Riyadh All-Star's South Korean defender Jang Hyun-soo levels at 3-3. AFP
  • Cristiano Ronaldo takes a throw-in. Photo: General Entertainment Authority
    Cristiano Ronaldo takes a throw-in. Photo: General Entertainment Authority
  • Cristiano Ronaldo prepares to take a penalty. Photo: General Entertainment Authority
    Cristiano Ronaldo prepares to take a penalty. Photo: General Entertainment Authority
  • Cristiano Ronaldo scores from the penalty spot for the Riyadh All-Stars. Photo: General Entertainment Authority
    Cristiano Ronaldo scores from the penalty spot for the Riyadh All-Stars. Photo: General Entertainment Authority
  • Cristiano Ronaldo in action against Paris Saint-Germain. AFP
    Cristiano Ronaldo in action against Paris Saint-Germain. AFP
  • PSG forward Lionel Messi next to long-time rival, Riyadh All-Star's Portuguese forward Cristiano Ronaldo. AFP
    PSG forward Lionel Messi next to long-time rival, Riyadh All-Star's Portuguese forward Cristiano Ronaldo. AFP
  • Cristiano Ronaldo greets Riyadh All-Stars' Argentinian coach Marcelo Gallardo after being substituted. AFP
    Cristiano Ronaldo greets Riyadh All-Stars' Argentinian coach Marcelo Gallardo after being substituted. AFP
  • Cristiano Ronaldo celebrates his team's third goal. AFP
    Cristiano Ronaldo celebrates his team's third goal. AFP
  • Riyadh All-Star's Portuguese forward Cristiano Ronaldo takes a shot. AFP
    Riyadh All-Star's Portuguese forward Cristiano Ronaldo takes a shot. AFP
  • PSG's Kylian Mbappe greets Cristiano Ronaldo. AFP
    PSG's Kylian Mbappe greets Cristiano Ronaldo. AFP
  • Cristiano Ronaldo grimaces. AP
    Cristiano Ronaldo grimaces. AP
  • PSG's Hugo Ekitike (l) celebrates after scoring their fifth. AP
    PSG's Hugo Ekitike (l) celebrates after scoring their fifth. AP
  • Lionel Messi takes a shot. AFP
    Lionel Messi takes a shot. AFP
  • PSG defender Juan Bernat is shown the red card by Qatari referee Abdulrahman al-Jassim. AFP
    PSG defender Juan Bernat is shown the red card by Qatari referee Abdulrahman al-Jassim. AFP
  • Juan Bernat fouls Riyadh All-Star's Saudi midfielder Salem al-Dawsari, leading to a red card. AFP
    Juan Bernat fouls Riyadh All-Star's Saudi midfielder Salem al-Dawsari, leading to a red card. AFP
  • PSG's Lionel Messi scores the opening goal in Riyadh. AFP
    PSG's Lionel Messi scores the opening goal in Riyadh. AFP
  • Cristiano Ronaldo is challenged by PSG's Lionel Messi. AP
    Cristiano Ronaldo is challenged by PSG's Lionel Messi. AP
  • Cristiano Ronaldo and PSG's Marquinhos with officials before the match. Reuters
    Cristiano Ronaldo and PSG's Marquinhos with officials before the match. Reuters
  • Paris Saint-Germain forwards Lionel Messi and Neymar ahead of the match. AFP
    Paris Saint-Germain forwards Lionel Messi and Neymar ahead of the match. AFP
  • PSG''s Kylian Mbappe and Neymar warm up. AFP
    PSG''s Kylian Mbappe and Neymar warm up. AFP
  • A fan holds up a banner of Al Nassr's Cristiano Ronaldo inside the stadium before the match. Reuters
    A fan holds up a banner of Al Nassr's Cristiano Ronaldo inside the stadium before the match. Reuters
  • Cristiano Ronaldo during the Riyadh All-Stars against PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia.
    Cristiano Ronaldo during the Riyadh All-Stars against PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia.
  • Messi and Ronaldo vie for the ball during the Riyadh All-Stars against PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia. Photo: General Entertainment Authority
    Messi and Ronaldo vie for the ball during the Riyadh All-Stars against PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia. Photo: General Entertainment Authority
  • Lionel Messi lines up before kick off. Photo: General Entertainment Authority
    Lionel Messi lines up before kick off. Photo: General Entertainment Authority
  • Lionel Messi shoots at goal. Photo: General Entertainment Authority
    Lionel Messi shoots at goal. Photo: General Entertainment Authority
  • Saudi All-Stars in action against French champions PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia. Photo: General Entertainment Authority
    Saudi All-Stars in action against French champions PSG at the King Fahd University Stadium in Riyadh, Saudi Arabia. Photo: General Entertainment Authority

PSG v Saudi all-stars: Ronaldo and Messi star in Riyadh goals spectacular


John McAuley
  • English
  • Arabic

Cristiano Ronaldo and Lionel Messi each got on the scoresheet in Riyadh on Thursday night, as the latter’s Paris Saint-Germain edged the former’s Allstar XI 5-4 in their exhibition match at King Fahd Stadium.

Ronaldo, who late last month signed a two-and-a-half-year contract with Saudi Arabia’s Al Nassr, captained a composite side comprising players from his new club and cross-city rivals Al Hilal.

The match, entitled the Riyadh Season Cup, appeared to be close to a sell-out, with Paris Saint-Germain fielding a near full-strength line-up. Their starting XI included recent World Cup winner Messi, Qatar 2022 runner-up and top scorer Kylian Mbappe, and Brazil star Neymar.

Messi opened the scoring on the night on two minutes, the Argentina captain finishing expertly under Mohammed Al Owais after he was played in by Neymar. Moments later, Ronaldo tested Navas when he raced through, before Luiz Gustavo forced a fine save from the PSG goalkeeper.

Not to be outdone, Al Owais in the opposite goal denied Neymar, while Mbappe had a goal correctly ruled out for offside – Messi supplying the pass to send him clear.

Then, just after the half hour, Ronaldo won a penalty. The former Real Madrid forward contested an in-swinging free-kick with Navas, only for his ex-teammate to inadvertently catch Ronaldo in the face as he attempted to punch clear the ball.

Ronaldo picked himself up and brilliantly dispatched the spot-kick, much to the crowd’s delight. His trademark “Siuuuu” celebration chant rang around the stadium.

Not long after, Juan Bernat was given a straight red card for hacking down Salem Al Dawsari close to the halfway line.

Yet, almost immediately, PSG restored their lead. Three minutes from half-time, Mbappe curled a sublime cross into the Allstar penalty area, and centre-back Marquinhos supplied a superbly deft finish.

From there, a frenetic conclusion to the first half played out; Al Owais saved a weak penalty from Neymar after the Brazilian had been felled in the box by Ali Al Bulaihi – VAR was required – and, as half-time beckoned, Ronaldo pulled his team level.

He needed two bites at the cherry, though, his header deep into injury-time coming back off the post before he smashed home the rebound.

The second half began with nearly as much action. Navas produced a fantastic reaction save from Gonzalo Martinez, while teammate Anderson Talisca smashed a fierce left-footed drive inches beyond the PSG top corner.

But the Lique 1 champions edged out in front. On 53 minutes, Mbappe twisted full-back Saul Abdulhamid one way and the other, leaving Sergio Ramos – another former Ronaldo teammate - to stab his low centre into the Allstar goal.

It prompted another frantic spell. Three minutes later, Hilal defender Hyeon Soo-jang flicked a corner past Navas and, as the Allstar XI were presumably still delighting in drawing level, PSG won another penalty – Al Bulaihi blocked Messi’s goal-bound shot with his arm – and Mbappe took responsibility. The Frenchman sent Al Owais the wrong way to make it 4-3.

Both managers made a raft of substitutions shortly after the hour, with Messi, Mbappe and Ronaldo among those withdrawn.

With 12 minutes remaining, PSG extended their lead through substitute Hugo Ekitike’s powerful strike, although there was still time for Talisca to pull one back right at the death. It proved not to be enough – in the end, PSG triumphed by a solitary goal on a wholly entertaining night in Riyadh.

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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

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UAE currency: the story behind the money in your pockets

The Book of Collateral Damage

Sinan Antoon

(Yale University Press)

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
FIRST TEST SCORES

England 458
South Africa 361 & 119 (36.4 overs)

England won by 211 runs and lead series 1-0

Player of the match: Moeen Ali (England)

 

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

Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital
Full list of brands available for Instagram Checkout

Adidas @adidaswomen

Anastasia Beverly Hills @anastasiabeverlyhills

Balmain @balmain

Burberry @burberry

ColourPop @colourpopcosmetics

Dior @dior

H&M @hm

Huda Beauty @hudabeautyshop

KKW @kkwbeauty

Kylie Cosmetics @kyliecosmetics

MAC Cosmetics @maccosmetics

Michael Kors @michaelkors

NARS @narsissist

Nike @niketraining & @nikewomen

NYX Cosmetics @nyxcosmetics

Oscar de la Renta @oscardelarenta

Ouai Hair @theouai

Outdoor Voices @outdoorvoices

Prada @prada

Revolve @revolve

Uniqlo @uniqlo

Warby Parker @warbyparker

Zara @zara

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: 2018 Maserati Levante S

Price, base / as tested: Dh409,000 / Dh467,000

Engine: 3.0-litre V6

Transmission: Eight-speed automatic

Power: 430hp @ 5,750rpm

Torque: 580Nm @ 4,500rpm

Fuel economy, combined: 10.9L / 100km

Where%20the%20Crawdads%20Sing
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Arabian Gulf Cup FINAL

Al Nasr 2

(Negredo 1, Tozo 50)

Shabab Al Ahli 1

(Jaber 13)

My Country: A Syrian Memoir

Kassem Eid, Bloomsbury

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

SUZUME
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FIGHT INFO

Men’s 60kg Round 1:

Ahmad Shuja Jamal (AFG) beat Krisada Takhiankliang (THA) - points 
Hyan Aljmyah (SYR) beat Akram Alyminee (YEM) - retired Round 1
Ibrahim Bilal (UAE) beat Bhanu Pratap Pandit (IND) - TKO Round 1

Men’s 71kg Round 1:
Seyed Kaveh Soleyman (IRI) beat Abedel Rahman (JOR) - RSC round 3.
Amine Al Moatassime (UAE) walk over Ritiz Puri (NEP)

UAE currency: the story behind the money in your pockets
Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A
Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

ABU DHABI TRIATHLON

For more information, and to enter the race, please visit www.abudhabi.triathlon.org.

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%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Updated: January 20, 2023, 4:59 AM