Al Nassr manager Rudi Garcia said Cristiano Ronaldo was happy to finally make his debut for the club, but said they must ensure the forward is in his best shape to maximise his talent.
The former Manchester United, Real Madrid and Juventus star captained Nassr on his first appearance for the Saudi Pro League side, helping his new team to a 1-0 victory against Al Ettifaq at Mrsool Park on Sunday night. Brazilian Anderson Taslica got the game’s only goal, on 30 minutes.
However, the majority of attention was on Ronaldo following last month’s hugely lucrative move to Saudi football. The Portugal captain, a free agent having in November left United by mutual consent, signed a two-and-a-half-year deal with Nassr understood to be worth more than $200 million per year.
Speaking after the win that took Nassr, nine-time Saudi champions, back to the top of the table, Garcia said: “Everyone knows Cristiano – he’s a five-time Ballon d’Or winner. He’s one of the best players in the history of football.
“It’s up to us to make sure we get him in the best condition. I want him to enjoy playing here and tonight he was happy to play for the first time.”
Ronaldo, 37, showed plenty of endeavour on Sunday night as he led the Nassr attack with Talisca and Argentine Pity Martinez playing either side. Yet he only once troubled Ettifaq goalkeeper Paulo Victor, forcing the Brazilian into a low save with 12 minutes remaining.
Still, the victory lifted Nassr back to the standings' summit, one point ahead of city rivals and reigning champions Al Hilal – although Hilal have played a match more (15). Last champions in 2019, Nassr's next game is against third-placed Al Ittihad on Thursday, albeit in the Saudi Super Cup.
On Ronaldo settling into the team, Garcia said: “It’s very important for the players to play normally and not always try to give the ball to Cristiano. I told them they need to make the right choices on the pitch.
"Obviously when Cristiano or Talisca are alone and asking for the ball we need to give them the ball. These two players are able to make the difference.
“Tonight, I think that sometimes we had good positions to cross but not enough people in the box – and sometimes no Ronaldo and no Talisca.
“We need to work on that, to have one of them in the box and maybe the other playing outside the box.”
Meanwhile, Ettifaq manager Patrice Carteron welcomed Ronaldo’s arrival to the league, describing setting up his side to face the all-time record goalscorer in men’s international football as “a privilege”.
“I am very happy that he came to Saudi Arabia for the excitement of every game, and at a big club like Al Nassr,” Carteron said. “It’s fantastic news for football here, and everyone will enjoy it and every ground should be full.
“He’s a fantastic player and we were all happy to face such a player. He played a good game today. He did not score, but he’s so dangerous.
“You can see he’s still not 100 per cent, but it’s a privilege to face him - and we wish him all the best.”
RESULT
Everton 2 Huddersfield Town 0
Everton: Sigurdsson (47'), Calvert-Lewin (73')
Man of the Match: Dominic Calvert-Lewin (Everton)
Manchester United v Liverpool
Premier League, kick off 7.30pm (UAE)
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 biog
Favourite film: Motorcycle Dairies, Monsieur Hulot’s Holiday, Kagemusha
Favourite book: One Hundred Years of Solitude
Holiday destination: Sri Lanka
First car: VW Golf
Proudest achievement: Building Robotics Labs at Khalifa University and King’s College London, Daughters
Driverless cars or drones: Driverless Cars
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.
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Company%20profile
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COMPANY%20PROFILE
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Countdown to Zero exhibition will show how disease can be beaten
Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a month before Reaching the Last Mile.
Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.
Profile of Foodics
Founders: Ahmad AlZaini and Mosab AlOthmani
Based: Riyadh
Sector: Software
Employees: 150
Amount raised: $8m through seed and Series A - Series B raise ongoing
Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.