Cristiano Ronaldo spent the closing minutes on the Al Nassr bench, withdrawn following a nasty-looking knock to his knee, but soon he was jumping for joy, success the ultimate healer.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.
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
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
SM Town Live is on Friday, April 6 at Autism Rocks Arena, Dubai. Tickets are Dh375 at www.platinumlist.net
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