Cristiano Ronaldo’s introduction at Al Nassr was feted, the fanfare fevered. It felt appropriate.
The five-time Ballon d’Or winner represented – quite comfortably – the most prominent name to land not only in Saudi Arabian football, or the game in the Gulf, but in Asian football, too.
But Ronaldo’s debut in late January, delayed by suspension incurred during his previous employment at Manchester United, failed to deliver. He did not get on the scoresheet against Al Ettifaq in front of the thousands at Mrsool Park, his play disjointed, his impact minimal.
Perhaps it was understandable, even for a footballer of such ilk, given the new team, the fresh league, the unfamiliar surroundings. Days later, Nassr lost 3-1 to Al Ittihad in the Saudi Super Cup. Again, Ronaldo did not spark.
Quick to downplay any doubts, Rudi Garcia, the Nassr manager, reminded that his team would take time to mesh with Ronaldo; ditto Ronaldo with them.
Then February felt the forward’s full force. About to turn 38, Ronaldo converted a late, late penalty away to Al Fateh to secure a 2-2 draw and keep Nassr top of the Saudi Pro League (SPL).
In his next game, at Al Wehda, Ronaldo struck all four goals, the quartet coming in a 40-minute spell bridged by half time. He departed with the match ball, another highlight reel soon sweeping across social media, the headlines heard way beyond Saudi. It was the Ronaldo Effect in full flow, worth a reported $200 million per season.
Returning to Mrsool Park, Ronaldo then assisted both goals in the 2-1 win against fifth-placed Al Taawoun, the first a fabulous pass that conveyed a master marksman was settling in sync with his new side. To reinforce the point, a hat-trick followed away to Damak.
Deservedly, after eight goals and two assists in a 23-day stretch, and surely much to the SPL marketing department’s delight, Ronaldo was named the division’s player of the month.
The Portugal captain collected the award just before last Friday’s dramatic 3-1 triumph at home to bottom club Al Batin, when much like Nassr, Ronaldo attempted and attempted again to cancel out Renzo Lopez’s early strike, but could not manage it.
Yet Nassr rallied, with three Ronaldo-less goals during a mammoth period of injury-time to reclaim the summit (Ittihad had earlier in the day jumped ahead in the standings).
The Batin rebound not only spared Nassr’s blushes, but it provided impetus heading into the league leaders' biggest test of the campaign thus far.
On Thursday, Nassr and Ronaldo meet Ittihad at the imposing King Abdullah Sports City in Jeddah, thrust into enemy territory for a top-of-the-table clash that could go some way to deciding title – irrespective that 11 rounds remain.
Runners-up last season having relinquished a huge lead, Ittihad have responded admirably, their revival mirroring that of manager Nuno Espirito Santo.
Dismissed in November 2021 after five months at English Premier League club Tottenham Hotspur, the Portuguese tactician has begun to rebuild his reputation albeit away from the glare of elite European football.
Ittihad, with the dangerous Abderrazak Hamdallah and Romarinho at their tip, and Igor Coronado once more among the league’s principal playmakers, are unbeaten in 10 matches. They have won eight of their past nine. Potent up front, they have not conceded in more than nine hours of football.
Without doubt, Thursday constitutes Ronaldo’s greatest challenge yet at Nassr. The Riyadh club, eight-time Saudi champions, chase a first top-flight crown in four years, keen to seize back domestic bragging rights from cross-city rivals Al Hilal.
In-form Ittihad away, a raucous King Abdullah Sports City, late-season title implications, it is exactly the type of occasion in which Ronaldo is expected to prove the difference.
Clearly, the former United, Real Madrid and Juventus star is used to the big stage; he welcomes it, embraces it, most probably craves it still in his professional dotage.
It would not surprise if Ronaldo, up against a compatriot coach and an obdurate opponent, plays protagonist in Jeddah. The sense is, even now age 38 and far from Europe, he would not want it any other way.
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
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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
The biog
Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.
His advice to anyone starting out in business is to have no fear as life is about taking on challenges.
“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.
"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”
Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.
He relaxes by spending time with his family at home, and enjoying his wife’s India cooking.
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Mica
Director: Ismael Ferroukhi
Stars: Zakaria Inan, Sabrina Ouazani
3 stars
Section 375
Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat
Director: Ajay Bahl
Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL
Rating: 3.5/5