• TOTTENHAM PLAYER RATINGS: Fraser Forster, 6 – Untested for the most part in what turned into a pretty drab affair, although he kept his side in the tie just after the break with a big save on Diaz. EPA
    TOTTENHAM PLAYER RATINGS: Fraser Forster, 6 – Untested for the most part in what turned into a pretty drab affair, although he kept his side in the tie just after the break with a big save on Diaz. EPA
  • Cristian Romero, 2 – Lacked discipline. Picked up an avoidable booking when he opted to stop Leao in his tracks with brute force. He escaped without further punishment when he cynically fouled Diaz but saw red after clattering Hernandez. Getty
    Cristian Romero, 2 – Lacked discipline. Picked up an avoidable booking when he opted to stop Leao in his tracks with brute force. He escaped without further punishment when he cynically fouled Diaz but saw red after clattering Hernandez. Getty
  • Clement Lenglet, 6 – Became the second man to rule himself out of the next round for a stray elbow into the back of Giroud’s head, although in the end it didn’t matter. A clean sheet against a decent side, but Milan barely had to leave second gear. Getty
    Clement Lenglet, 6 – Became the second man to rule himself out of the next round for a stray elbow into the back of Giroud’s head, although in the end it didn’t matter. A clean sheet against a decent side, but Milan barely had to leave second gear. Getty
  • Ben Davies, 5 – A couple of important interceptions from the Welshman, but he also put the ball straight out of play after miscontrolling Maignan’s punt forward. If anything summed up the evening, it was probably that. AP
    Ben Davies, 5 – A couple of important interceptions from the Welshman, but he also put the ball straight out of play after miscontrolling Maignan’s punt forward. If anything summed up the evening, it was probably that. AP
  • Emerson Royal, 7 – Had Maignan scrambling when his deflected strike span towards the corner of the goal, but Tomori had taken the sting out of the shot. Took the ball off the head of Giroud with a vital flick on at the back post. Reuters
    Emerson Royal, 7 – Had Maignan scrambling when his deflected strike span towards the corner of the goal, but Tomori had taken the sting out of the shot. Took the ball off the head of Giroud with a vital flick on at the back post. Reuters
  • Oliver Skipp, 4 – Escaped an early yellow card for wrestling Leao who was looking to race away for the first time. Failed to inject any creativity on a dismal night for Spurs. Getty
    Oliver Skipp, 4 – Escaped an early yellow card for wrestling Leao who was looking to race away for the first time. Failed to inject any creativity on a dismal night for Spurs. Getty
  • Pierre-Emile Hojbjerg, 4 –Like Skipp, he failed to produce a spark to get Spurs ticking in the middle in a passive performance. With that said, he tested Maignan for the first time with a powerful effort. Getty
    Pierre-Emile Hojbjerg, 4 –Like Skipp, he failed to produce a spark to get Spurs ticking in the middle in a passive performance. With that said, he tested Maignan for the first time with a powerful effort. Getty
  • Ivan Perisic, 4 – A sluggish performance from the Croatian who allowed Milan to recycle the ball after a poor cross stayed in play, and failed to prevent a well-worked set-piece from reaching Messias at the far post as the latter fired wide. EPA
    Ivan Perisic, 4 – A sluggish performance from the Croatian who allowed Milan to recycle the ball after a poor cross stayed in play, and failed to prevent a well-worked set-piece from reaching Messias at the far post as the latter fired wide. EPA
  • Dejan Kulusevski, 5 – A disappointing first half that started brightly when he neatly turned the ball around the corner for Perisic but fizzled out. Provided a couple of teasing deliveries in a better second-half display, but he was still nowhere near his best. Getty
    Dejan Kulusevski, 5 – A disappointing first half that started brightly when he neatly turned the ball around the corner for Perisic but fizzled out. Provided a couple of teasing deliveries in a better second-half display, but he was still nowhere near his best. Getty
  • Son Heung-min, 4 – A quiet night from the usually tireless South Korea star, who won his side a corner with a deflected strike but offered little else. Admittedly he didn’t have much service to feed off, and he almost set up a dramatic equaliser when he found Kane late on. Getty
    Son Heung-min, 4 – A quiet night from the usually tireless South Korea star, who won his side a corner with a deflected strike but offered little else. Admittedly he didn’t have much service to feed off, and he almost set up a dramatic equaliser when he found Kane late on. Getty
  • Harry Kane, 6 –. Opened Milan up for the first time when he charged forward and laid the ball off for Kulusevski. He found chances hard to come by after that, although he almost snatched an underserved lifeline when his stoppage-time header was brilliantly saved. Getty
    Harry Kane, 6 –. Opened Milan up for the first time when he charged forward and laid the ball off for Kulusevski. He found chances hard to come by after that, although he almost snatched an underserved lifeline when his stoppage-time header was brilliantly saved. Getty
  • Pedro Porro (Perisic 53'), 7 – Had a chance to make an almost instant impact, but he hit a poor free-kick straight into the wall from a promising area. He was full of energy in a decent display and he thwarted Tonali with a huge block. Getty
    Pedro Porro (Perisic 53'), 7 – Had a chance to make an almost instant impact, but he hit a poor free-kick straight into the wall from a promising area. He was full of energy in a decent display and he thwarted Tonali with a huge block. Getty
  • Davinson Sanchez (Kulusevski 53'), 6 – Replaced Kulusevski to a chorus of boos, which probably wasn’t how it wanted to mark his 200th appearance for Spurs. EPA
    Davinson Sanchez (Kulusevski 53'), 6 – Replaced Kulusevski to a chorus of boos, which probably wasn’t how it wanted to mark his 200th appearance for Spurs. EPA
  • Richarlison (Emerson 69'), 4 – Should have been booked for checking Maignan and then grabbing the goalkeeper by the throat. Petulant behaviour when Spurs had a job to do. Reuters
    Richarlison (Emerson 69'), 4 – Should have been booked for checking Maignan and then grabbing the goalkeeper by the throat. Petulant behaviour when Spurs had a job to do. Reuters
  • AC MILAN PLAYER RATINGS: Mike Maignan, 8 – Untroubled by a couple of deflected strikes from Emerson and Kane in the first half. Produce a late wonder-save to deny the latter and ensure Milan progressed, but it was an otherwise quiet night for the Milan goalkeeper. Getty
    AC MILAN PLAYER RATINGS: Mike Maignan, 8 – Untroubled by a couple of deflected strikes from Emerson and Kane in the first half. Produce a late wonder-save to deny the latter and ensure Milan progressed, but it was an otherwise quiet night for the Milan goalkeeper. Getty
  • Pierre Kalulu, 7 – Halted a promising Spurs counter with a calculated sliding challenge as the game entered the home straight and he got a vital connection on a dangerous cross with a white shirt lurking behind him. Reuters
    Pierre Kalulu, 7 – Halted a promising Spurs counter with a calculated sliding challenge as the game entered the home straight and he got a vital connection on a dangerous cross with a white shirt lurking behind him. Reuters
  • Malick Thiaw, 7 – Untroubled for most of the night despite rising Tottenham pressure after the break. Effectively broke up the play when he took out Richarlison who was looking to play in Son and Milan escaped unscathed. AFP
    Malick Thiaw, 7 – Untroubled for most of the night despite rising Tottenham pressure after the break. Effectively broke up the play when he took out Richarlison who was looking to play in Son and Milan escaped unscathed. AFP
  • Fikayo Tomori, 8 – Solid and reliable. Got an important body in the way of Emerson’s strike which allowed Maignan to smother, and he did a superb job on Kane to significantly blunt the Spurs attack. Getty
    Fikayo Tomori, 8 – Solid and reliable. Got an important body in the way of Emerson’s strike which allowed Maignan to smother, and he did a superb job on Kane to significantly blunt the Spurs attack. Getty
  • Junior Messias, 6 – Dragged a big chance horribly wide after a well-crafted move that caught Spurs napping, and he saw another opportunity go begging when he cut inside nicely only to blast miles over Forster’s crossbar. AFP
    Junior Messias, 6 – Dragged a big chance horribly wide after a well-crafted move that caught Spurs napping, and he saw another opportunity go begging when he cut inside nicely only to blast miles over Forster’s crossbar. AFP
  • Rade Krunic, 6 – Had Milan cantering up the field before he was halted by Skipp as Milan started positively. Nullified the Tottenham midfield in a scrappy encounter. AFP
    Rade Krunic, 6 – Had Milan cantering up the field before he was halted by Skipp as Milan started positively. Nullified the Tottenham midfield in a scrappy encounter. AFP
  • Sandro Tonali, 6 – Picked out Giroud with a lovely lofted ball over the top, but the forward’s overhead kick attempt was all wrong and failed to match the gloss of Tonali’s pass. Wasted a huge opportunity when he fired straight into Porro. AP
    Sandro Tonali, 6 – Picked out Giroud with a lovely lofted ball over the top, but the forward’s overhead kick attempt was all wrong and failed to match the gloss of Tonali’s pass. Wasted a huge opportunity when he fired straight into Porro. AP
  • Theo Hernandez, 8 – Led by example. Scrapped for everything and made life difficult for the Spurs midfielders, although he wasted an early chance to pile on the pressure when his free-kick was far too deep. AFP
    Theo Hernandez, 8 – Led by example. Scrapped for everything and made life difficult for the Spurs midfielders, although he wasted an early chance to pile on the pressure when his free-kick was far too deep. AFP
  • Brahim Diaz, 8 – Lively. Came to life after the break when he danced into the penalty area and forced a smart save from Forster, before winning a free-kick in a dangerous area after nutmegging Emerson. Getty
    Brahim Diaz, 8 – Lively. Came to life after the break when he danced into the penalty area and forced a smart save from Forster, before winning a free-kick in a dangerous area after nutmegging Emerson. Getty
  • Rafael Leao, 7 – Always looked to be a dangerous outlet. Scuffed his best effort after the break after great work from Diaz but the latter should have scored after brilliant work from Leao moments later. Getty
    Rafael Leao, 7 – Always looked to be a dangerous outlet. Scuffed his best effort after the break after great work from Diaz but the latter should have scored after brilliant work from Leao moments later. Getty
  • Olivier Giroud, 6 – The former Arsenal and Chelsea man will have been hungry for a goal given the opposition. He forced Forster into action with an instinctive volley after good work from Leao, but otherwise he struggled for clear-cut chances. EPA
    Olivier Giroud, 6 – The former Arsenal and Chelsea man will have been hungry for a goal given the opposition. He forced Forster into action with an instinctive volley after good work from Leao, but otherwise he struggled for clear-cut chances. EPA
  • SUBS: Alexis Saelemaekers (Messias 56'), 6 – A decent outing from the substitute who made himself busy in the Milan midfield. AP
    SUBS: Alexis Saelemaekers (Messias 56'), 6 – A decent outing from the substitute who made himself busy in the Milan midfield. AP
  • Ismael Bennacer (Diaz 81'), NR – Tested the gloves of Forster from distance as the minutes trickled down. Getty
    Ismael Bennacer (Diaz 81'), NR – Tested the gloves of Forster from distance as the minutes trickled down. Getty
  • Divock Origi (Giroud 81'), NR – The former Liverpool man broke Spurs' hearts in the Champions League final four years ago, and he almost did so again when his 94th-minute effort hammered the post. AP
    Divock Origi (Giroud 81'), NR – The former Liverpool man broke Spurs' hearts in the Champions League final four years ago, and he almost did so again when his 94th-minute effort hammered the post. AP
  • Ante Rebic (Leao 89'), NR – A brief cameo for the experienced winger. Getty
    Ante Rebic (Leao 89'), NR – A brief cameo for the experienced winger. Getty

Tottenham v AC Milan player ratings: Kane 6, Romero 2; Tomori 8, Leao 7


  • English
  • Arabic

Seven-time winners AC Milan reached the Champions League quarter-finals for the first time in 11 years as a disciplined display earned them a 0-0 draw at Tottenham Hotspur on Wednesday and a 1-0 aggregate victory.

On a freezing night in north London, the Italians comfortably protected the slender advantage they established in the first leg of their last-16 tie at the San Siro as Tottenham huffed and puffed to little effect.

Tottenham failed to muster an attempt on target in the first half as their frustration boiled over with manager Antonio Conte booked for letting his emotions get the better of him.

The subdued hosts were not helped by having defender Cristian Romero sent off for a second yellow card in the 78th minute.

Milan could have made it a more comfortable night had they taken a few of the good chances they created but in the end a masterclass of defensive game management saw them through.

While Stefano Pioli's Milan can look forward with optimism, Tottenham's season is fizzling out after a dismal week in which they also lost in the FA Cup to second-tier Sheffield United and to Wolverhampton Wanderers in the Premier League.

Check out Liam Wheeler's player ratings in the photo gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

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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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LA LIGA FIXTURES

Thursday (All UAE kick-off times)

Sevilla v Real Betis (midnight)

Friday

Granada v Real Betis (9.30pm)

Valencia v Levante (midnight)

Saturday

Espanyol v Alaves (4pm)

Celta Vigo v Villarreal (7pm)

Leganes v Real Valladolid (9.30pm)

Mallorca v Barcelona (midnight)

Sunday

Atletic Bilbao v Atletico Madrid (4pm)

Real Madrid v Eibar (9.30pm)

Real Sociedad v Osasuna (midnight)

What went into the film

25 visual effects (VFX) studios

2,150 VFX shots in a film with 2,500 shots

1,000 VFX artists

3,000 technicians

10 Concept artists, 25 3D designers

New sound technology, named 4D SRL

 

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

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RESULTS

Bantamweight: Victor Nunes (BRA) beat Azizbek Satibaldiev (KYG). Round 1 KO

Featherweight: Izzeddin Farhan (JOR) beat Ozodbek Azimov (UZB). Round 1 rear naked choke

Middleweight: Zaakir Badat (RSA) beat Ercin Sirin (TUR). Round 1 triangle choke

Featherweight: Ali Alqaisi (JOR) beat Furkatbek Yokubov (UZB). Round 1 TKO

Featherweight: Abu Muslim Alikhanov (RUS) beat Atabek Abdimitalipov (KYG). Unanimous decision

Catchweight 74kg: Mirafzal Akhtamov (UZB) beat Marcos Costa (BRA). Split decision

Welterweight: Andre Fialho (POR) beat Sang Hoon-yu (KOR). Round 1 TKO

Lightweight: John Mitchell (IRE) beat Arbi Emiev (RUS). Round 2 RSC (deep cuts)

Middleweight: Gianni Melillo (ITA) beat Mohammed Karaki (LEB)

Welterweight: Handesson Ferreira (BRA) beat Amiran Gogoladze (GEO). Unanimous decision

Flyweight (Female): Carolina Jimenez (VEN) beat Lucrezia Ria (ITA), Round 1 rear naked choke

Welterweight: Daniel Skibinski (POL) beat Acoidan Duque (ESP). Round 3 TKO

Lightweight: Martun Mezhlumyan (ARM) beat Attila Korkmaz (TUR). Unanimous decision

Bantamweight: Ray Borg (USA) beat Jesse Arnett (CAN). Unanimous decision

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Citizenship-by-investment programmes

United Kingdom

The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).

All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.

The Caribbean

Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport. 

Portugal

The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.

“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.

Greece

The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.

Spain

The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.

Cyprus

Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.

Malta

The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.

The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.

Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.

Egypt 

A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.

Source: Citizenship Invest and Aqua Properties

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The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

UAE currency: the story behind the money in your pockets
It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

FA Cup quarter-final draw

The matches will be played across the weekend of 21 and 22 March

Sheffield United v Arsenal

Newcastle v Manchester City

Norwich v Derby/Manchester United

Leicester City v Chelsea

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The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

The specs: 2018 Infiniti QX80

Price: base / as tested: Dh335,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 400hp @ 5,800rpm

Torque: 560Nm @ 4,000rpm

Fuel economy, combined: 12.1L / 100km

Ads on social media can 'normalise' drugs

A UK report on youth social media habits commissioned by advocacy group Volteface found a quarter of young people were exposed to illegal drug dealers on social media.

The poll of 2,006 people aged 16-24 assessed their exposure to drug dealers online in a nationally representative survey.

Of those admitting to seeing drugs for sale online, 56 per cent saw them advertised on Snapchat, 55 per cent on Instagram and 47 per cent on Facebook.

Cannabis was the drug most pushed by online dealers, with 63 per cent of survey respondents claiming to have seen adverts on social media for the drug, followed by cocaine (26 per cent) and MDMA/ecstasy, with 24 per cent of people.

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Dubai World Cup factbox

Most wins by a trainer: Godolphin’s Saeed bin Suroor(9)

Most wins by a jockey: Jerry Bailey(4)

Most wins by an owner: Godolphin(9)

Most wins by a horse: Godolphin’s Thunder Snow(2)

The biog

Name: Fareed Lafta

Age: 40

From: Baghdad, Iraq

Mission: Promote world peace

Favourite poet: Al Mutanabbi

Role models: His parents 

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Andy%20Muschietti%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Sasha%20Calle%2C%20Ben%20Affleck%2C%20Ezra%20Miller%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
How to donate

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

Updated: March 09, 2023, 4:21 AM