Real Madrid announced Sunday that Karim Benzema, the most decorated player in the Spanish club's history, has played his final game for them.
The Frenchman, 35, signed off in typical fashion with the equaliser in Madrid's 1-1 draw with Athletic Bilbao to claim second place in La Liga behind Barcelona.
It was Benzema's 354th and final goal for a club in which he has won every major honour multiple times and was last year crowned the winner of the Ballon d'Or.
The former Lyon striker looks destined for a lucrative move to Saudi Arabia, with recently crowned Pro League champions Al Ittihad favourites to secure Benzema's signature on a two-year contract.
Replacing him will be no easy feat, but below are three players Real could target to fill the considerable void left by his departure.
Harry Kane
The English striker is almost certain to leave Tottenham Hotspur this summer following a disappointing campaign for the North London club.
Spurs finished the season eighth in the Premier League and missed out on qualification for European football next season.
And while it was a season of turmoil on and off the pitch for the club, Kane enjoyed a prolific campaign.
Thirty of Kane's 32 goals in 2022/23 were scored in the Premier League and his brace in the 4-1 win against relegated Leeds United on the final day extended his Tottenham record to 280 goals.
The 29-year-old is entering the final 12 months of his contract and is unlikely to agree to fresh terms, meaning Spurs must sell their star player now or risk losing him for nothing next summer.
Kane is the most obvious like-for-like replacement for Benzema with the same predatory instincts and ability to bring others into play as the departing Frenchman. The ideal candidate, and with Spurs likely to consider bids of around €80 million, a relatively cheap alternative.
Kylian Mbappe
While Kane may be the obvious foil to partner Vinicius Junior at the tip of Real Madrid's attack next season, the Spanish club's long-standing interest in Mbappe could also be revived this summer.
Mbappe almost joined Real Madrid in the summer of 2022 before opting to sign a new deal to keep him at Paris Saint-Germain until the summer of 2025.
The jet-heeled French striker said at that time that a move to Madrid some time in the future was “never over”, leaving the door open just enough to keep Real interested.
The time to strike could well be now. Mbappe has just collected his fifth Ligue 1 title since joining PSG from Monaco, initially on loan, in 2017, but the energy at the Parc des Princes has been largely negative with the club's “ultras” in open revolt at the way the club is being run by its Qatari owners.
With Lionel Messi departing and Neymar potentially following suit, Mbappe may well decide his own future is better served at one of Europe's elite teams truly capable of winning the Champions League.
At 24, Mbappe is already PSG's all-time top scorer with 212 goals, scoring 41 times in 43 appearances in 2022/23.
The French striker lit up the past two World Cup finals, winning it with Les Bleus in 2018 and scoring a hat-trick in the 2022 final against Argentina, though Messi's side would go on to lift the trophy on penalties.
The terrifying prospect is that Mbappe still has his best years ahead of him. They could well be spent at the Bernabeu if Real are willing to pay PSG close to the €180 million they spent making Mbappe the most expensive teenager in history as the second costliest of all time.
Victor Osimhen
Napoli ended a 33-year wait to be crowned champions of Italy with Nigeria striker Osimhen the talisman in the southern club's title charge.
Not since Diego Maradona's heyday have Napoli ended a Serie A season on top so it was fitting that it was Osimhen's goal, in a 1-1 draw away to Udinese, clinched Napoli's first scudetto since 1990 with a record-equalling five games to spare.
Blessed with explosive pace and precision finishing, Napoli elevated themselves to among one of the finest attacking teams anywhere in Europe, with Osimhen, at the spear of the attack, contributing 26 goals in 32 Serie A appearances and a five in six Champions League games as the club reached the quarter-final stage.
Like Mbappe, Osimhen has a contract with his current club until 2025 and Napoli are unlikely to consider any offers under €100 million for one of the most accomplished finishers to emerge from Africa in recent years.
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
The%20specs
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WORLD RECORD FEES FOR GOALKEEPERS
1) Kepa Arrizabalaga, Athletic Bilbao to Chelsea (£72m)
2) Alisson, Roma to Liverpool (£67m)
3) Ederson, Benfica to Manchester City (£35m)
4) Gianluigi Buffon, Parma to Juventus (£33m)
5) Angelo Peruzzi, Inter Milan to Lazio (£15.7m
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)
BORDERLANDS
Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis
Director: Eli Roth
Rating: 0/5
The%20specs
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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
COMPANY%20PROFILE
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Tips to avoid getting scammed
1) Beware of cheques presented late on Thursday
2) Visit an RTA centre to change registration only after receiving payment
3) Be aware of people asking to test drive the car alone
4) Try not to close the sale at night
5) Don't be rushed into a sale
6) Call 901 if you see any suspicious behaviour
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Scoreline
Liverpool 3
Mane (7'), Salah (69'), Firmino (90')
Bournemouth 0
The specs
Engine: four-litre V6 and 3.5-litre V6 twin-turbo
Transmission: six-speed and 10-speed
Power: 271 and 409 horsepower
Torque: 385 and 650Nm
Price: from Dh229,900 to Dh355,000
Killing of Qassem Suleimani
MATCH INFO
Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)