• Cristiano Ronaldo lifts the King Salman Club Cup after beating Al Hilal and 2-1 at King Fahd International Stadium in Riyadh on August 12, 2023. Getty
    Cristiano Ronaldo lifts the King Salman Club Cup after beating Al Hilal and 2-1 at King Fahd International Stadium in Riyadh on August 12, 2023. Getty
  • Cristiano Ronaldo and Nawaf Alaqidi of Al Nassr celebrate after their victory. Getty
    Cristiano Ronaldo and Nawaf Alaqidi of Al Nassr celebrate after their victory. Getty
  • Cristiano Ronaldo celebrates with his Al Nassr teammates. Getty
    Cristiano Ronaldo celebrates with his Al Nassr teammates. Getty
  • AL Nassr celebrate their victory in Riyadh. Getty
    AL Nassr celebrate their victory in Riyadh. Getty
  • Al Nassr's Cristiano Ronaldo celebrates after scoring his team's second goal. Getty
    Al Nassr's Cristiano Ronaldo celebrates after scoring his team's second goal. Getty
  • Cristiano Ronaldo of Al Nassr celebrates after VAR cleared his second goal. Getty
    Cristiano Ronaldo of Al Nassr celebrates after VAR cleared his second goal. Getty
  • Al Nassr's Cristiano Ronaldo is fouled by Al Hilal defender Kalidou Koulibaly. AP
    Al Nassr's Cristiano Ronaldo is fouled by Al Hilal defender Kalidou Koulibaly. AP
  • Cristiano Ronaldo of Al Nassr goes down injured. Getty
    Cristiano Ronaldo of Al Nassr goes down injured. Getty
  • Cristiano Ronaldo is taken off the pitch on buggy after his injury. AFP
    Cristiano Ronaldo is taken off the pitch on buggy after his injury. AFP
  • Al Nassr's Cristiano Ronaldo after being fouled by Al Hilal defender Kalidou Koulibaly.
    Al Nassr's Cristiano Ronaldo after being fouled by Al Hilal defender Kalidou Koulibaly.
  • Cristiano Ronaldo celebrates scoring his first goal for Al Nassr. Getty
    Cristiano Ronaldo celebrates scoring his first goal for Al Nassr. Getty
  • Hilal's Portuguese midfielder Ruben Neves. AFP
    Hilal's Portuguese midfielder Ruben Neves. AFP
  • Al Nassr's Cristiano Ronaldo on the attack. Getty
    Al Nassr's Cristiano Ronaldo on the attack. Getty
  • Cristiano Ronaldo celebrates after scoring Al Nassr's first goal. AFP
    Cristiano Ronaldo celebrates after scoring Al Nassr's first goal. AFP
  • Referee Redouane Jiyed shows a red card to Abdulelah Al Amri of Al Nassr. Getty
    Referee Redouane Jiyed shows a red card to Abdulelah Al Amri of Al Nassr. Getty
  • Nassr's Marcelo Brozovic under pressure from Ruben Neves of Al Hilal. Getty
    Nassr's Marcelo Brozovic under pressure from Ruben Neves of Al Hilal. Getty
  • Michael Delgado celebrates after scoring for Al Hilal. Getty
    Michael Delgado celebrates after scoring for Al Hilal. Getty
  • Sadio Mane of Al Nassr on the attack. Getty
    Sadio Mane of Al Nassr on the attack. Getty
  • Marcelo Brozovic of Al Nassr reacts after a chance goes begging. Getty
    Marcelo Brozovic of Al Nassr reacts after a chance goes begging. Getty
  • Hilal's Salem Al Dawsari after missing a chance. AFP
    Hilal's Salem Al Dawsari after missing a chance. AFP
  • Nassr's Cristiano Ronaldo and Kalidou Koulibaly of Al Hilal battle for a header. Getty
    Nassr's Cristiano Ronaldo and Kalidou Koulibaly of Al Hilal battle for a header. Getty
  • Nassr's Cristiano Ronaldo celebrates after scoringhis first goal. Getty
    Nassr's Cristiano Ronaldo celebrates after scoringhis first goal. Getty
  • The Al Hilal starting XI before the game. Getty
    The Al Hilal starting XI before the game. Getty
  • The Al Nassr side before the match. Getty
    The Al Nassr side before the match. Getty

Cristiano Ronaldo at the double as Al Nassr beat Al Hilal in King Salman Club Cup final


John McAuley
  • English
  • Arabic

Cristiano Ronaldo spent the closing minutes on the Al Nassr bench, withdrawn following a nasty-looking knock to his knee, but soon he was jumping for joy, success the ultimate healer.

The Nassr captain, runner-up in last season’s Saudi Pro League, is a winner once more, adding the King Salman Club Cup to an already-impressive trophy cabinet.

It may not have been a European Championship, or one of five Uefa Champions Leagues, or any of the seven league titles plundered across Europe’s lead domestic competitions.

Yet, try telling Ronaldo that. Off via the medical buggy at the tail-end of extra-time in a dramatic final against Riyadh rivals Al Hilal in Taif on Saturday, he cast aside the apparent pain to leap into the air upon full-time and bounce with jubilant teammates.

By then, Ronaldo had bent another match to his will. He struck both Nassr’s goals in the come-from-behind, 2-1 win; the first with 16 minutes remaining and the decisive deep into the opening period of extra-time.

With six goals, Ronaldo finished the tournament top-scorer by some way, match-winning contributions racked up as the campaign grew ever more important.

Nassr, down to 10 men with 25 minutes of normal play remaining, were Arab club champions for the first time, Ronaldo getting his first taste of Saudi silverware. This was perhaps not the time to remind, but his bid for a first league title with his current club kicks into gear on Monday.

That could wait, though. Friday night was for celebration, for the chants of “Campeones” and the “Oles”. Ronaldo leading his side to glory. Despite Sergej Milinkovic-Savic collecting the player of the tournament, it should surely have gone to Ronaldo. At least he had no rival for 'man of the moment'.

The 120-plus minutes that preceded the revelry at the Prince Abdullah Al Faisal Stadium were fraught with thrills and wrung taught with tension.

Hilal, two-time winners, were largely outplayed in the first half, stand-in goalkeeper Mohammed Al Owais – the Saudi Arabian national team's No 1, mind – keeping Nassr at bay.

So it was against the run of play when, five minutes into the second half, Michael put Hilal 1-0, meeting Malcom's cross at the back post to head home. One of the smallest men on the pitch, it was a giant goal.

Most probably, Ronaldo would not have appreciated Michael imitating his trademark “SIIIIUUUU” celebration.

When Abdulelah Al Amri was sent off not long after the hour – the defender was first booked, then the decision overturned to red - Nassr’s chances of the cup appeared to disappear into the Taif night.

Then, Ronaldo intervened. On 74 minutes, Nassr broke down the right, the ball was rolled perfectly across goal to the predator extraordinaire and he duly obliged. Nassr were level. Ronaldo grabbed the ball and raced back to the centre-circle, his intent clear.

From there, a frantic final 15 minutes ensured. Hilal were awarded a penalty, then it too was overturned after another trip to VAR, Ronaldo had a goal chalked off for offside, Milinkovic-Savic headed off target, Al Owais saved from Malcom. Most tellingly, Sultan Al Ghannam hacked clear when Michael was poised to score.

Ali Al Bulaihi did similar in extra-time, somehow blocking Ronaldo's goal-bound drive right under his own crossbar.

Yet, as so often has been the case during a glittering 21-year professional career, Ronaldo had the last laugh. Watching on as Sadio Mane seemed to waste a golden chance and Seko Fofana's curled a shot on to the underside of the Hilal crossbar, Ronaldo was appropriately placed to head home the rebound. In the chaos of the aftermath, Nassr manager Luis Castro was sent to the stands. He would watch the remaining action from afar.

As too would Ronaldo. With seven minutes left on the clock, he motioned that he had badly twisted his knee in a challenge and was thus escorted from the pitch. Helped to the Nassr bench by teammates, the pain was etched across his face.

Soon, it turned to ecstasy. Nassr held tight to leave Ronaldo holding aloft the trophy. The hope will be it sparks yet more success in a career brimful of achievement.

First Person
Richard Flanagan
Chatto & Windus 

Company%20profile
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Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

THE SPECS

Engine: 1.5-litre, four-cylinder turbo

Transmission: seven-speed dual clutch automatic

Power: 169bhp

Torque: 250Nm

Price: Dh54,500

On sale: now

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cylinder%20turbo%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E680hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C020Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.5L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EEarly%202024%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh530%2C000%20(estimate)%3C%2Fp%3E%0A
Race%20card
%3Cp%3E6pm%3A%20Al%20Maktoum%20Challenge%20Round%201%20%E2%80%93%20Group%201%20(PA)%20%2450%2C000%20(Dirt)%201%2C600m%3Cbr%3E6.35pm%3A%20Dubai%20Racing%20Club%20Classic%20%E2%80%93%20Handicap%20(TB)%20%24100%2C000%20(D)%202%2C410m%3Cbr%3E7.10pm%3A%20Dubawi%20Stakes%20%E2%80%93%20Group%203%20(TB)%20%24150%2C000%20(D)%201%2C200m%3Cbr%3E7.45pm%3A%20Jumeirah%20Classic%20Trial%20%E2%80%93%20Conditions%20(TB)%20%24150%2C000%20(Turf)%201%2C400m%3Cbr%3E8.20pm%3A%20Al%20Maktoum%20Challenge%20Round%201%20%E2%80%93%20Group%202%20(TB)%20%24250%2C000%20(D)%201%2C600m%3Cbr%3E8.55pm%3A%20Al%20Fahidi%20Fort%20%E2%80%93%20Group%202%20(TB)%20%24180%2C000%20(T)%201%2C400m%3Cbr%3E9.30pm%3A%20Ertijaal%20Dubai%20Dash%20%E2%80%93%20Listed%20(TB)%20%24100%2C000%20(T)%201%2C000m%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
UAE v Ireland

1st ODI, UAE win by 6 wickets

2nd ODI, January 12

3rd ODI, January 14

4th ODI, January 16

Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars

What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

Match info

Uefa Champions League Group B

Tottenham Hotspur 1 (Eriksen 80')
Inter Milan 0

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.0%20twin-turbo%20inline%20six-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E503hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E600Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh400%2C000%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
ENGLAND SQUAD

Goalkeepers: Jack Butland, Jordan Pickford, Nick Pope 
Defenders: John Stones, Harry Maguire, Phil Jones, Kyle Walker, Kieran Trippier, Gary Cahill, Ashley Young, Danny Rose, Trent Alexander-Arnold 
Midfielders: Eric Dier, Jordan Henderson, Dele Alli, Jesse Lingard, Raheem Sterling, Ruben Loftus-Cheek, Fabian Delph 
Forwards: Harry Kane, Jamie Vardy, Marcus Rashford, Danny Welbeck

In numbers

1,000 tonnes of waste collected daily:

  • 800 tonnes converted into alternative fuel
  • 150 tonnes to landfill
  • 50 tonnes sold as scrap metal

800 tonnes of RDF replaces 500 tonnes of coal

Two conveyor lines treat more than 350,000 tonnes of waste per year

25 staff on site

 

War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

A timeline of the Historical Dictionary of the Arabic Language
  • 2018: Formal work begins
  • November 2021: First 17 volumes launched 
  • November 2022: Additional 19 volumes released
  • October 2023: Another 31 volumes released
  • November 2024: All 127 volumes completed
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

21 Lessons for the 21st Century

Yuval Noah Harari, Jonathan Cape
 

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Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

What is a black hole?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Updated: August 16, 2023, 7:55 AM