Al Ettifaq coach Steven Gerrard, left, poses for a photograph with Jordan Henderson after the England midfielder signed from Liverpool. Handout photo
Al Ettifaq coach Steven Gerrard, left, poses for a photograph with Jordan Henderson after the England midfielder signed from Liverpool. Handout photo
Al Ettifaq coach Steven Gerrard, left, poses for a photograph with Jordan Henderson after the England midfielder signed from Liverpool. Handout photo
Al Ettifaq coach Steven Gerrard, left, poses for a photograph with Jordan Henderson after the England midfielder signed from Liverpool. Handout photo

Team-by-team guide for the Saudi Pro League 2023/24 season


John McAuley
  • English
  • Arabic

The 2023/24 Saudi Pro League promises to be one of the most intriguing in the kingdom’s history, with Saudi Arabian clubs experiencing an unprecedented level of player recruitment.

The league has been expanded from 16 teams last season to 18 now and comprises the top 14 clubs (two, Al Batin and Al Adalah, were relegated) from the 2022/23 campaign and four promoted from the second tier (Ahli, Al Hazem, Al Okhdood and Al Riyadh). The teams will play each other twice, in a home and away format, meaning each club have 34 league matches to contest.

Here’s all you need to know about the 18 clubs.

Abha

Location: Abha

Stadium: Prince Sultan bin Abdulaziz Stadium

Manager: Czeslaw Michniewicz

Star player: Grzegorz Krychowiak

Abha, situated in the southwest of the kingdom, have spent the past five seasons in the top-flight but have never won a major trophy. Manager Michniewicz took charge of Poland at last year’s World Cup – they were managed last campaign by former UAE assistant coach Roel Coumans – while former Sevilla and Paris Saint-Germain midfielder Krychowiak has signed following a loan spell at Al Shabab last season.

Al Ahli

Location: Jeddah

Stadium: King Abdullah Sports City

Manager: Matthias Jaissle

Star player: Riyad Mahrez

Considered one the league’s “big four”, Ahli spent last season outside the top tier for the first time in their history, but bounced straight back by winning the first division title. Backed by PIF, the three-time Saudi champions have signed Manchester City's treble-winning winger Mahrez, Brazil international Roberto Firmino from Liverpool, Newcastle wideman Allan Saint-Maximin, and Senegal goalkeeper Edouard Mendy from Chelsea. Jaissle arrives as manager after two years at RB Salzburg.

Al Ettifaq

Location: Dammam

Stadium: Prince Mohamed bin Fahd Stadium

Manager: Steven Gerrard

Star player: Jordan Henderson

Ettifaq’s two league titles thus far came back in the 1980s, when they became the first team from Dammam on the east coast to secure the championship. After finishing seventh last season, they appointed Gerrard as manager, with a high-profile move for former Liverpool teammate Jordan Henderson secured also. He arrived hot on the heels of Moussa Dembele, the French striker who played previously for Fulham, Celtic and Lyon, and former Celtic defender Jack Hendry.

New Al Ettifaq coach Steven Gerrard poses for a photograph with club president Khaled Al Dabal. Ettifaq Media Office via Reuters
New Al Ettifaq coach Steven Gerrard poses for a photograph with club president Khaled Al Dabal. Ettifaq Media Office via Reuters

Al Fateh

Location: Al Hasa

Stadium: Prince Abdullah bin Jalawi Stadium

Manager: Slaven Bilic

Star player: Cristian Tello

Now under the guidance of new appointment Slaven Bilic, the former Croatia, West Ham United and West Bromwich Albion manager, Fateh are looking to improve on their impressive sixth-placed finish last season. Bilic knows the league a little having coached Ittihad for five months between 2018/19. Spain’s Tello, the former Barcelona, Porto and Real Betis winger, joined in January.

Al Fayha

Location: Al Majmaah

Stadium: Al Majmaah Sports City

Manager: Vuk Rasovic

Star player: Vladimir Stojkovic

Fayha surprised many by winning the Saudi title in 2017, and again last year when they defeat powerhouses Al Hilal to land the kingdom’s premier cup competition, the King’s Cup. Well-travelled goalkeeper Stojkovic has represented the likes of Red Star Belgrade, Sporting, Wigan Athletic and Nottingham Forest, not to mention Serbia 84 times. Fayha finished 11th last season.

Al Hazem

Location: Ar Rass

Stadium: Al Hazem Club Stadium

Manager: Felipe Gouveia

Star player: Aymen Dahmen

The second of the league’s newly promoted sides, Hazem were pipped to the first division crown last season by Ahli. Situated in Ar Rass in the heart of the kingdom about 350 kilometres from Riyadh, the club has never won a major trophy. Portuguese manager Gouveia has led a nomadic coaching career in his homeland, beginning at Boavista.

Al Hilal

Location: Riyadh

Stadium: King Fahd International Stadium

Manager: Jorge Jesus

Star player: Neymar

One of Asia’s most successful clubs, Hilal have won a joint-record four Asian Champions League crowns (they were beaten finalists last season, while also finishing runners-up to Real Madrid in the Fifa Club World Cup), while they have an unprecedented 18 top-flight Saudi titles. Former Benfica manager Jesus was recently installed for this second stint with the capital club, while they have sensationally signed Neymar from PSG, Ruben Neves from Wolves, Kalidou Koulibaly from Chelsea, Serbia international Sergej Milinkovic-Savic from Lazio and Malcom, last season's top-scorer in the Russian Premier League with title winners Zenit Saint-Petersburg. A move for Fulham striker Aleksander Mitrovic looks likely to come off, as Hilal seek to better last season’s third-placed finish.

Full guide to Al Hilal

Senegal captain Kalidou Koulibaly poses for a picture at the Al Hilal stadium in Riyadh after signing a three-year contract with the Saudi club. Saudi Pro League / AFP
Senegal captain Kalidou Koulibaly poses for a picture at the Al Hilal stadium in Riyadh after signing a three-year contract with the Saudi club. Saudi Pro League / AFP

Al Ittihad

Location: Jeddah

Stadium: King Abdullah Sports City

Manager: Nuno Espirito Santo

Star player: Karim Benzema

The champions, another of the “big four”, saw off the challenge of Ronaldo’s Nassr last season to capture a first top-flight title in nine years. Nuno Espirito-Santo guided the club to the trophy in his debut season, and first job since an ill-fated spell at Tottenham Hotspur. Founded in 1927, they are Saudi’s oldest club. Investing significantly this summer, Ittihad have Benzema, Kante, Portuguese winger Jota, and Brazil international midfielder Fabinho from Liverpool. The squad already boasts former West Brom defender Ahmed Hegazi, and former UAE Pro League players in Igor Coronado and Romarinho.

French forward Karim Benzema greets the crowd during his unveiling as an Al Ittihad player at King Abdullah Sports City stadium in Jeddah, on June 8, 2023. AFP
French forward Karim Benzema greets the crowd during his unveiling as an Al Ittihad player at King Abdullah Sports City stadium in Jeddah, on June 8, 2023. AFP

Al Khaleej

Location: Saihat

Stadium: Prince Mohamed bin Fahd Stadium (Dammam)

Manager: Pedro Emanuel

Star player: Fabio Martins

Managed by former Al Ain head coach Emanuel, Khaleej just about avoided relegation last season by finishing three points clear of the drop. Emanuel was already familiar with the league having managed Al Taawoun and heavyweights Al Nassr. Winger Fabio Martins represented UAE side Al Wahda before joining last December, while defender Lisandro Lopez had plied his trade at the likes of Benfica and Inter Milan.

Al Nassr

Location: Riyadh

Stadium: Mrsool Park

Manager: Luis Castro

Star player: Cristiano Ronaldo

The nine-time champions made worldwide headlines when they signed Ronaldo last December. The Portuguese forward could not prevent his new side from finishing runner-up to Ittihad, though, despite his 14 goals in 16 matches. Helped by the PIF investment, Nassr have appointed as manager Castro, while also adding Croatian international midfielder Marcelo Brozovic from Inter Milan and Lens captain Seko Fofana. Last champions in 2019, Nassr confirmed the signing of Sadio Mane from Bayern Munich on August 1. Other recognisable names in the squad include former Arsenal goalkeeper David Ospina and ex-Benfica forward Anderson Talisca.

Full guide to Al Nassr

Al Nassr fans sit under a giant billboard of Cristiano Ronaldo during the Saudi Pro League match between Al Nassr and Al Ettifaq at Mrsool Park Stadium in Riyadh, Saudi Arabia, on January 22, 2023. AP Photo
Al Nassr fans sit under a giant billboard of Cristiano Ronaldo during the Saudi Pro League match between Al Nassr and Al Ettifaq at Mrsool Park Stadium in Riyadh, Saudi Arabia, on January 22, 2023. AP Photo

Al Okhdood

Location: Najran

Stadium: Prince Hathloul bin Abdulaziz Sports City Stadium

Manager: Jorge Mendonca

Star player: Solomon Kvirkvelia

Finishing third in the first division last season, level on points with second-placed Hazem, Okhdood will compete in the top tier for the first time in their history. Unsurprisingly, they have never won a major trophy. Based right on the southern border, Okhdood are managed by Mendonca, perhaps known for his short stint as Reading assistant coach from 2018. Georgia international defender Kvirkvelia recently joined the club.

Al Raed

Location: Buraidah

Stadium: King Abdullah Sport City Stadium

Manager: Igor Jovicevic

Star player: Amir Sayoud

Fresh off last season’s 10th-placed finish, Raed are considered one of the division’s more modest clubs. Yet to taste major success in terms of silverware, they are managed by former Shakhtar Donetsk head coach Jovicevic. Algerian attacking midfielder Sayoud is tasked with providing much of the team’s creative thrust, while Brazilian defender Pablo Santos has played for the likes of Braga and Ruben Kazan.

Al Riyadh

Location: Riyadh

Stadium: Prince Turki bin Abdulaziz Stadium

Manager: Yannick Ferrera

Star player: Knowledge Musona

The final of the promoted teams following last season’s fourth-placed finish in the first division, Riyadh are contesting the Saudi top-flight for the first time in almost two decades. To herald their return to the big time, the club appointed as manager Ferrara, the experienced Belgian who previously coached Fateh between 2019 and 2022. Riyadh have actually finished runner-up in the top-fight, way back in 1994. Zimbabwe international forward Musona has recently joined, as has former Uruguay national team goalkeeper Martin Campana.

Al Shabab

Location: Riyadh

Stadium: Prince Faisal bin Fahd Stadium

Manager: Marcel Keizer

Star player: Ever Banega

The six-time Saudi champions may feel slightly aggrieved that they don’t quite have the PIF backing of the country’s lead quartet, but they are expected to augment their squad before the big kick off. They have appointed as manager Marcel Keizer, most recently of UAE side Abu Dhabi, after Vicente Moreno left in June after one campaign in charge. Last season, he guided Shabab to fourth. Former Valencia and Argentina midfielder Banega pulls the team’s strings, with Colomboa international Gustavo Cuellar joining him in midfield following his recent move from Hilal. Kim Seung-gyu, South Korea’s No 1 at last year’s World Cup, is another key contributor to the side.

Al Shabab midfielder Ever Banega is challenged by Al Jazira's defender Mohammed Rabii during a AFC Champions League group B match on April 11, 2022. Fayez Nureldine / AFP
Al Shabab midfielder Ever Banega is challenged by Al Jazira's defender Mohammed Rabii during a AFC Champions League group B match on April 11, 2022. Fayez Nureldine / AFP

Al Taawoun

Location: Buraidah

Stadium: King Abdullah Sport City Stadium

Manager: Pericles Chamusca

Star player: Alvaro Medran

Few managers in the Saudi top-flight have as many clubs on their CV as Chamusca: Taawoun represent his 30th managerial job. Last season, the Buraidah side finished a very respectable fifth, only one point off Shabab and four back of Hilal. Taawoun’s one major trophy remains the 2019 King’s Cup – they defeated Ittihad in the final – while Spanish midfielder Medran counts Real Madrid among his former clubs.

Al Tai

Location: Hail

Stadium: Prince Abdulaziz bin Musaed Stadium

Manager: Kresimir Rezic

Star player: Guy Mbenza

Situated in Hail to the north of the kingdom, Tai finished last season at the top of the second half of the table, in ninth. They recently installed as manager Rezic, the Croat who spent the past couple of campaigns in charge of Damac. Yet to win a major trophy, Tai are spearheaded by Congolese forward Mbenza, who scored 10 goals in the league last time out. Meanwhile, Guinea-Bissau midfielder Alfa Semedo has previously spent time on loan with Nottingham Forest and Reading.

Al Wehda

Location: Mecca

Stadium: King Abdulaziz Stadium

Manager: Giorgos Donis

Star player: Anselmo

Having just about avoided relegation last season – they finished 13th, four points off the drop – Wehda moved quickly to replace Jose Luis Serra with Donis. The former Greece international, who managed Hilal and also in the UAE with Sharjah, will hope his second stint lasts longer than his first: he left the club in May 2021 after two months in charge. Wehda are two-time King’s Cup winners, albeit the last of which arrived in 1966, but boast players with World Cup experience in Costa Rica defender Oscar Duarte and Moroccan duo Faycal Fajr and Munir Mohamedi. Brazilian defensive midfielder Anselmo has long been a vital cog in the side.

Damac

Location: Khamis Mushait

Stadium: Damac Club Stadium

Manager: Cosmin Contra

Star player: Farouk Chafai

Eighth in the standings last season, Damac are tucked away down in the southwest close to Abha. Yet to land any major silverware, the club played in the second tier as recently as 2019, but are now under the guidance of Contra. The wily Romanian, who as a player represented AC Milan, Atletico Madrid and West Brom, has played for and managed his country, with his coaching career including Getafe, Dinamo Bucharest and Ittihad. Chafai, a former Algeria international, has been a mainstay of the defence since joining three years ago.

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Grand Slam Los Angeles results

Men:
56kg – Jorge Nakamura
62kg – Joao Gabriel de Sousa
69kg – Gianni Grippo
77kg – Caio Soares
85kg – Manuel Ribamar
94kg – Gustavo Batista
110kg – Erberth Santos

Women:
49kg – Mayssa Bastos
55kg – Nathalie Ribeiro
62kg – Gabrielle McComb
70kg – Thamara Silva
90kg – Gabrieli Pessanha

The BIO:

He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal

He ascended Mount Everest the next year from the more treacherous north Tibetan side

By 2015, he had completed the Explorers Grand Slam

Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border

He carries dried camel meat, dried dates and a wheat mixture for the final summit push

His new goal is to climb 14 peaks that are more than 8,000 metres above sea level

Indoor cricket in a nutshell

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Top%2010%20most%20competitive%20economies
%3Cp%3E1.%20Singapore%0D%3Cbr%3E2.%20Switzerland%0D%3Cbr%3E3.%20Denmark%0D%3Cbr%3E4.%20Ireland%0D%3Cbr%3E5.%20Hong%20Kong%0D%3Cbr%3E6.%20Sweden%0D%3Cbr%3E7.%20UAE%0D%3Cbr%3E8.%20Taiwan%0D%3Cbr%3E9.%20Netherlands%0D%3Cbr%3E10.%20Norway%0D%3Cbr%3E%3C%2Fp%3E%0A
The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Tightening the screw on rogue recruiters

The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.

 Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.

A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.

The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.

The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.

Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.

Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment

But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.

NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A
GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

The squad traveling to Brazil:

Faisal Al Ketbi, Ibrahim Al Hosani, Khalfan Humaid Balhol, Khalifa Saeed Al Suwaidi, Mubarak Basharhil, Obaid Salem Al Nuaimi, Saeed Juma Al Mazrouei, Saoud Abdulla Al Hammadi, Taleb Al Kirbi, Yahia Mansour Al Hammadi, Zayed Al Kaabi, Zayed Saif Al Mansoori, Saaid Haj Hamdou, Hamad Saeed Al Nuaimi. Coaches Roberto Lima and Alex Paz.

Brief scores:

Newcastle United 1

Perez 23'

Wolverhampton Rovers 2

Jota 17', Doherty 90' 4

Red cards: Yedlin 57'

Man of the Match: Diogo Jota (Wolves)

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Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The biog

Name: Samar Frost

Born: Abu Dhabi

Hobbies: Singing, music and socialising with friends

Favourite singer: Adele

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

LILO & STITCH

Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders

Director: Dean Fleischer Camp

Rating: 4.5/5

If you go

The flights
Emirates and Etihad fly direct to Nairobi, with fares starting from Dh1,695. The resort can be reached from Nairobi via a 35-minute flight from Wilson Airport or Jomo Kenyatta International Airport, or by road, which takes at least three hours.

The rooms
Rooms at Fairmont Mount Kenya range from Dh1,870 per night for a deluxe room to Dh11,000 per night for the William Holden Cottage.

US tops drug cost charts

The study of 13 essential drugs showed costs in the United States were about 300 per cent higher than the global average, followed by Germany at 126 per cent and 122 per cent in the UAE.

Thailand, Kenya and Malaysia were rated as nations with the lowest costs, about 90 per cent cheaper.

In the case of insulin, diabetic patients in the US paid five and a half times the global average, while in the UAE the costs are about 50 per cent higher than the median price of branded and generic drugs.

Some of the costliest drugs worldwide include Lipitor for high cholesterol. 

The study’s price index placed the US at an exorbitant 2,170 per cent higher for Lipitor than the average global price and the UAE at the eighth spot globally with costs 252 per cent higher.

High blood pressure medication Zestril was also more than 2,680 per cent higher in the US and the UAE price was 187 per cent higher than the global price.

MATCH INFO

Barcelona v Real Madrid, 11pm UAE

Match is on BeIN Sports

SPEC%20SHEET
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M2%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206%2C%20Bluetooth%205.0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Silver%2C%20space%20grey%2C%20starlight%2C%20midnight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%20or%2035W%20dual-port%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C999%3C%2Fp%3E%0A
Stage 3 results

1 Adam Yates (GBR) Mitchelton-Scott 4:42:33

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:03

3 Alexey Lutsenko (KAZ) Astana 0:01:30

4 David Gaudu (FRA) Groupama-FDJ

5 Rafal Majka (POL) Bora-Hansgrohe         

6 Diego Ulissi (ITA) UAE Team Emirates  0:01:56

General Classification after Stage 3:

1 Adam Yates (GBR) Mitchelton-Scott 12:30:02

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:07

3  Alexey Lutsenko (KAZ) Astana 0:01:35

4 David Gaudu (FRA) Groupama-FDJ 0:01:40

5  Rafal Majka (POL) Bora-Hansgrohe

6 Wilco Kelderman (NED) Team Sunweb)  0:02:06

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

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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

The specs

Price, base / as tested Dh135,000

Engine 1.6L turbo

Gearbox Six speed automatic with manual and sports mode

Power 165hp @ 6,000rpm

Torque 240Nm @ 1,400rpm 0-100kph: 9.2 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

Andor
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The biog:

Favourite book: The Leader Who Had No Title by Robin Sharma

Pet Peeve: Racism 

Proudest moment: Graduating from Sorbonne 

What puts her off: Dishonesty in all its forms

Happiest period in her life: The beginning of her 30s

Favourite movie: "I have two. The Pursuit of Happiness and Homeless to Harvard"

Role model: Everyone. A child can be my role model 

Slogan: The queen of peace, love and positive energy

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Our Time Has Come
Alyssa Ayres, Oxford University Press

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German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Lewis Hamilton in 2018

Australia 2nd; Bahrain 3rd; China 4th; Azerbaijan 1st; Spain 1st; Monaco 3rd; Canada 5th; France 1st; Austria DNF; Britain 2nd; Germany 1st; Hungary 1st; Belgium 2nd; Italy 1st; Singapore 1st; Russia 1st; Japan 1st; United States 3rd; Mexico 4th

Updated: August 15, 2023, 6:06 PM