Cristiano Ronaldo faces his biggest challenge since joining Al Nassr in a top-of-the-table clash against Al Ittihad. AFP
Cristiano Ronaldo faces his biggest challenge since joining Al Nassr in a top-of-the-table clash against Al Ittihad. AFP
Cristiano Ronaldo faces his biggest challenge since joining Al Nassr in a top-of-the-table clash against Al Ittihad. AFP
Cristiano Ronaldo faces his biggest challenge since joining Al Nassr in a top-of-the-table clash against Al Ittihad. AFP

Cristiano Ronaldo faces toughest Al Nassr test against Al Ittihad


John McAuley
  • English
  • Arabic

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.

  • Al Nassr's Portuguese forward Cristiano Ronaldo celebrates scoring his team's second goal against Al Wehda in the Saudi Pro League match at the King Abdulaziz Stadium in Makkah on February 9, 2023. Ronaldo bagged all four goals in a 4-0 win. AFP
    Al Nassr's Portuguese forward Cristiano Ronaldo celebrates scoring his team's second goal against Al Wehda in the Saudi Pro League match at the King Abdulaziz Stadium in Makkah on February 9, 2023. Ronaldo bagged all four goals in a 4-0 win. AFP
  • Al Nassr's Portuguese forward Cristiano Ronaldo celebrates scoring his team's fourth goal. AFP
    Al Nassr's Portuguese forward Cristiano Ronaldo celebrates scoring his team's fourth goal. AFP
  • Al Nassr forward Cristiano Ronaldo kisses the ball before taking a penalty. The Portuguese striker converted for his hat-trick - the 61st treble of his career. AFP
    Al Nassr forward Cristiano Ronaldo kisses the ball before taking a penalty. The Portuguese striker converted for his hat-trick - the 61st treble of his career. AFP
  • Al Nassr's Portuguese forward Cristiano Ronaldo scores from the penalty spot for his and Nassr's third goal. AFP
    Al Nassr's Portuguese forward Cristiano Ronaldo scores from the penalty spot for his and Nassr's third goal. AFP
  • Cristiano Ronaldo celebrates scoring his team's second goal. AFP
    Cristiano Ronaldo celebrates scoring his team's second goal. AFP
  • Al Nassr forward Cristiano Ronaldo runs with the ball. AFP
    Al Nassr forward Cristiano Ronaldo runs with the ball. AFP
  • Al Nassr's Cristiano Ronaldo celebrates scoring his team's fourth goal. AFP
    Al Nassr's Cristiano Ronaldo celebrates scoring his team's fourth goal. AFP
  • Cristiano Ronaldo celebrates with teammates after scoring his team's third goal. AFP
    Cristiano Ronaldo celebrates with teammates after scoring his team's third goal. AFP
  • Al Nassr's Portuguese forward Cristiano Ronaldo celebrates with teammates. AFP
    Al Nassr's Portuguese forward Cristiano Ronaldo celebrates with teammates. AFP

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.

  • Al Nassr's Portuguese forward Cristiano Ronaldo runs at Al Batin's Saudi midfielder Yousef Al Shammari during the Saudi Pro League match at the Mrsool Park in Riyadh on March 3, 2023. Nassr won the match 3-1. AFP
    Al Nassr's Portuguese forward Cristiano Ronaldo runs at Al Batin's Saudi midfielder Yousef Al Shammari during the Saudi Pro League match at the Mrsool Park in Riyadh on March 3, 2023. Nassr won the match 3-1. AFP
  • Al Nassr's Cristiano Ronaldo runs with the ball against Al Batin. AFP
    Al Nassr's Cristiano Ronaldo runs with the ball against Al Batin. AFP
  • Al Batin's Bassam Al Hurayji fights for the ball with Al Nassr's Cristiano Ronaldo. AFP
    Al Batin's Bassam Al Hurayji fights for the ball with Al Nassr's Cristiano Ronaldo. AFP
  • A fan carries a poster asking for the jersey of Cristiano Ronaldo. AFP
    A fan carries a poster asking for the jersey of Cristiano Ronaldo. AFP
  • Al Nassr's Cristiano Ronaldo stands over the ball as he prepares to take a free-kick. AFP
    Al Nassr's Cristiano Ronaldo stands over the ball as he prepares to take a free-kick. AFP
  • Al Nassr's Cristiano Ronaldo in action. AFP
    Al Nassr's Cristiano Ronaldo in action. AFP

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.

  • 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

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

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3ETwin-turbo%2C%20V8%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20automatic%20and%20manual%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E503%20bhp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E513Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh646%2C800%20(%24176%2C095)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
MEDIEVIL%20(1998)
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20SCE%20Studio%20Cambridge%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%2C%20PlayStation%204%20and%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
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. 

Roll%20of%20Honour%2C%20men%E2%80%99s%20domestic%20rugby%20season
%3Cp%3E%3Cstrong%3EWest%20Asia%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Bahrain%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Jebel%20Ali%20Dragons%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%201%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Sharks%0D%3Cbr%3ERunners%20up%3A%20Abu%20Dhabi%20Harlequins%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%202%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%20III%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Sharks%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDubai%20Sevens%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%3C%2Fp%3E%0A
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

HOW TO WATCH

Facebook: TheNationalNews  

Twitter: @thenationalnews  

Instagram: @thenationalnews.com  

TikTok: @thenationalnews 

Updated: March 10, 2023, 7:39 AM