• Al Nassr's Cristiano Ronaldo walks off dejected at the final whistle of the Saudi Super Cup semi-final. Nassr lost the match to Al Ittihad 3-1 at King Fahd International Stadium, Riyadh, Saudia Arabia on January 26, 2023. Reuters
    Al Nassr's Cristiano Ronaldo walks off dejected at the final whistle of the Saudi Super Cup semi-final. Nassr lost the match to Al Ittihad 3-1 at King Fahd International Stadium, Riyadh, Saudia Arabia on January 26, 2023. Reuters
  • Al Nassr's Cristiano Ronaldo is tackled by Al Ittihad's Hamdan Al Shamrani. EPA
    Al Nassr's Cristiano Ronaldo is tackled by Al Ittihad's Hamdan Al Shamrani. EPA
  • Al Nassr's Cristiano Ronaldo in action. Reuters
    Al Nassr's Cristiano Ronaldo in action. Reuters
  • Al Nassr's Cristiano Ronaldo skips past Al Ittihad's Hamdan Al Shammari. Reuters
    Al Nassr's Cristiano Ronaldo skips past Al Ittihad's Hamdan Al Shammari. Reuters
  • Cristiano Ronaldo of Al Nassr pleads to match referee Danny Makkelie during the Saudi Super Cup semi-final. Getty Images
    Cristiano Ronaldo of Al Nassr pleads to match referee Danny Makkelie during the Saudi Super Cup semi-final. Getty Images
  • Al Nassr's Cristiano Ronaldo shakes hands with Al Ittihad's Ahmed Hegazy after the match. Reuters
    Al Nassr's Cristiano Ronaldo shakes hands with Al Ittihad's Ahmed Hegazy after the match. Reuters
  • Cristiano Ronaldo of Al Nassr reacts after a missed chance. Getty Images
    Cristiano Ronaldo of Al Nassr reacts after a missed chance. Getty Images
  • Cristiano Ronaldo of Al Nassr reacts to Al Ittihad's third goal. Getty Images
    Cristiano Ronaldo of Al Nassr reacts to Al Ittihad's third goal. Getty Images
  • Al Nassr's Saudi defender Nawaf Boushal helps Cristiano Ronaldo back onto his feet. AFP
    Al Nassr's Saudi defender Nawaf Boushal helps Cristiano Ronaldo back onto his feet. AFP
  • Al Nassr's Portuguese forward Cristiano Ronaldo lays on the pitch injured. AFP
    Al Nassr's Portuguese forward Cristiano Ronaldo lays on the pitch injured. AFP
  • Al Nassr's Cristiano Ronaldo in action against Al Ittihad's Tarek Hamed. EPA
    Al Nassr's Cristiano Ronaldo in action against Al Ittihad's Tarek Hamed. EPA
  • Cristiano Ronaldo of Al Nassr gestures towards an Al Ittihad player. Getty Images
    Cristiano Ronaldo of Al Nassr gestures towards an Al Ittihad player. Getty Images
  • Cristiano Ronaldo of Al Nassr checks on teammate Talisca. Getty Images
    Cristiano Ronaldo of Al Nassr checks on teammate Talisca. Getty Images
  • Cristiano Ronaldo of Al Nassr. Getty Images
    Cristiano Ronaldo of Al Nassr. Getty Images
  • Al Nassr's Cristiano Ronaldo. Reuters
    Al Nassr's Cristiano Ronaldo. Reuters
  • Al Nassr's Cristiano Ronaldo runs with the ball. Reuters
    Al Nassr's Cristiano Ronaldo runs with the ball. Reuters
  • Al Nassr's Portuguese forward Cristiano Ronaldo gestures during the Saudi Super Cup semi-final against Al Ittihad. Reuters
    Al Nassr's Portuguese forward Cristiano Ronaldo gestures during the Saudi Super Cup semi-final against Al Ittihad. Reuters
  • Al Nassr's Portuguese forward Cristiano Ronaldo is marked by Al Ittihad's Egyptian midfielder Tarek Hamed. AFP
    Al Nassr's Portuguese forward Cristiano Ronaldo is marked by Al Ittihad's Egyptian midfielder Tarek Hamed. AFP
  • Cristiano Ronaldo gestures during the Saudi Super Cup semi-final. AFP
    Cristiano Ronaldo gestures during the Saudi Super Cup semi-final. AFP
  • Al Ittihad's Saudi defender Muhannad Al Shanqeeti is marked by Al Nassr's Portuguese forward Cristiano Ronaldo. AFP
    Al Ittihad's Saudi defender Muhannad Al Shanqeeti is marked by Al Nassr's Portuguese forward Cristiano Ronaldo. AFP

Cristiano Ronaldo's miss contributed to Al Nassr's Saudi Super Cup exit: Rudi Garcia


John McAuley
  • English
  • Arabic

Al Nassr manager Rudi Garcia was left to rue a Cristiano Ronaldo saved effort in his side’s Saudi Super Cup semi-final defeat to Al Ittihad on Thursday.

The Portuguese star, making his second appearance for the Saudi Pro League leaders, failed again to open his account for his new club, although he did go close towards the end of the first half in Riyadh.

With Nassr already 1-0 down, Ronaldo's powerful header was blocked by Ittihad goalkeeper Marcelo Grohe. Although, having done well to get to the cross, the former Manchester United forward really should have scored.

To make matters worse, Ittihad went 2-0 up almost immediately afterwards. They eventually saw out the match 3-1.

Post-match, Garcia said: "One of the things that changed the course of the match was Cristiano's missed opportunity in the first half.”

In what would surely cause the French manager further distress, Ronaldo appeared to be carrying an injury as he left the pitch following the defeat at King Fahd International Stadium.

The Portugal captain, 37, signed last month for Nassr in what has been reported to represent the most lucrative deal in football history. His two-and-a-half-year contract is understood to be worth more than $200 million a year.

Ronaldo’s long-awaited debut arrived last Sunday, when he captained the capital club to a 1-0 league victory against Al Ettifaq. The victory moved Nassr, nine-time Saudi champions, back to the top of the table after 14 matches played.

Anderson Talisca, scorer of the winner against Ettifaq and then Nassr’s only goal against Ittihad, said on Thursday night: "I congratulate Al Ittihad. They presented a much better first half than us, and we played a good second half, but unfortunately we were not able to adjust the result.

"It's true that we regret losing the Super Cup, but we are still the first in the league."

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UAE currency: the story behind the money in your pockets
EMERGENCY PHONE NUMBERS

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

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Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

FIXTURES

Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)

Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)

Friday, February 1
Final, Zayed Sports City Stadium (6pm)

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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

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UAE currency: the story behind the money in your pockets
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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 

 

As it stands in Pool A

1. Japan - Played 3, Won 3, Points 14

2. Ireland - Played 3, Won 2, Lost 1, Points 11

3. Scotland - Played 2, Won 1, Lost 1, Points 5

Remaining fixtures

Scotland v Russia – Wednesday, 11.15am

Ireland v Samoa – Saturday, 2.45pm

Japan v Scotland – Sunday, 2.45pm

Hotel Silence
Auður Ava Ólafsdóttir
Pushkin Press

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

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

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The specs: Fenyr SuperSport

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

Manchester City transfers:

OUTS
Pablo Zabaleta, Bacary Sagna, Gael Clichy, Willy Caballero and Jesus Navas (all released)

INS
Ederson (Benfica) £34.7m, Bernardo Silva (Monaco) £43m 

ON THEIR WAY OUT?
Joe Hart, Eliaquim Mangala, Samir Nasri, Wilfried Bony, Fabian Delph, Nolito and Kelechi Iheanacho

ON THEIR WAY IN?
Dani Alves (Juventus), Alexis Sanchez (Arsenal)
 

Updated: January 27, 2023, 11:05 AM