RIYADH, SAUDI ARABIA - AUGUST 12: Cristiano Ronaldo of Al Nassr celebrates after scoring the team's second goal during the Arab Club Champions Cup Final between Al Hilal and Al Nassr at King Fahd International Stadium on August 12, 2023 in Riyadh, Saudi Arabia. (Photo by Yasser Bakhsh / Getty Images)
RIYADH, SAUDI ARABIA - AUGUST 12: Cristiano Ronaldo of Al Nassr celebrates after scoring the team's second goal during the Arab Club Champions Cup Final between Al Hilal and Al Nassr at King Fahd International Stadium on August 12, 2023 in Riyadh, Saudi Arabia. (Photo by Yasser Bakhsh / Getty Images)
RIYADH, SAUDI ARABIA - AUGUST 12: Cristiano Ronaldo of Al Nassr celebrates after scoring the team's second goal during the Arab Club Champions Cup Final between Al Hilal and Al Nassr at King Fahd International Stadium on August 12, 2023 in Riyadh, Saudi Arabia. (Photo by Yasser Bakhsh / Getty Images)
RIYADH, SAUDI ARABIA - AUGUST 12: Cristiano Ronaldo of Al Nassr celebrates after scoring the team's second goal during the Arab Club Champions Cup Final between Al Hilal and Al Nassr at King Fahd Inte

Cristiano Ronaldo, with support of Mane and Co, under pressure to deliver SPL title


John McAuley
  • English
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Cristiano Ronaldo led the celebrations, aggravated knee suddenly alleviated, collecting the trophy and dancing a little jig towards teammates.

He had guided them, too, to King Salman Club Cup success, the title as much Ronaldo’s as it was Al Nassr’s. Just as he had done throughout the tournament, the Portuguese pulled back his side from the brink in the Saturday’s showpiece, levelling the Riyadh derby with Al Hilal and then deciding it. It was a captain’s contribution.

But, then again, Ronaldo had given as much across two weeks in the mountains to the south of Jeddah. He struck the goal that took Nassr through to the knockouts, then the winner in the semi-final. Ultimately, he grabbed both goals in the 2-1 comeback victory against Hilal in the final in Taif.

Consistently stepping up for his team, Ronaldo concluded the competition as top scorer, striking six times in his final five matches.

Little wonder the cameras at the Prince Abdullah Al Faisal Stadium caught Ronaldo’s reaction, the disbelief clear on his face, when Sergej Milinkovic-Savic was announced as player of the tournament. The Hilal midfielder had two goals in all, and a runners'-up medal to boot.

Ronaldo, 38, knows how that feels. He took silver in his debut half-season in the kingdom when, despite an admirable 14 goals in 16 Saudi Pro League appearances, he could not prevent Nassr from finishing second.

The nine-time champions topped the league by the time Ronaldo debuted, amid the spotlight and the splendour, in January.

But Al Ittihad proved too strong, triumphed in the top-of-the-table clash in March and, from there, never relented. Ronaldo, recruited for a king’s ransom, could not drag Nassr over the line.

Ronaldo leads Al Nassr to King Salman Cup triumph

  • 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
  • Cristiano Ronaldo starred for Al Nassr in their King Salman Club Cup triumph and will spearhead the club's Saudi Pro League ambitions. Getty
    Cristiano Ronaldo starred for Al Nassr in their King Salman Club Cup triumph and will spearhead the club's Saudi Pro League ambitions. 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

The feeling was, as disappointing as the 2022/23 campaign ended, that Ronaldo would have help in making amends in the next. As Saudi football set about staking its flag in football’s turf, Nassr brought in Inter Milan’s Marcelo Brozovic, Lens captain Seko Fofana, Manchester United left-back Alex Telles and, most recently, Sadio Mane, the reigning African player of the year.

Yes, others have strengthened significantly, in particular the three fellow Public Investment Fund stablemates: Hilal, Ittihad and Al Ahli.

However, Ronaldo will once more be expected to head Nassr’s charge towards a first top-flight title since 2019. Even now, when the legs don’t carry him as quickly, or past as many opponents, he remains the peacock in the pack.

His career to this point has certified that. Speaking in June, Ronaldo conceded in an interview with the league that “I expected to win something this year, but we didn’t. Next year I’m really positive and confident that things will change”.

It began to change on Saturday. Still, irrespective of his trophy-winning display, Ronaldo will realise he will be judged this season on what he achieves in the league. Nassr kick-start their quest for title No 10 on Monday, when they take on Al Ettifaq in Dammam.

Seventh last season, Ettifaq have been embellished this summer also, with Steven Gerrard as manager, Jordan Henderson the captain, and Moussa Dembele their spearhead.

If Ronaldo recuperates in time from that knee issue, he will no doubt be again leading his team at the Prince Mohammed bin Fahd Stadium, keen to lay down another marker of his still-there might.

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Navdeep Suri, India's Ambassador to the UAE

There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.

It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.

What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.

When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.

It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.

This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.

It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.

Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

Company%C2%A0profile
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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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WIDE%20VIEW
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Key developments

All times UTC 4

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WHY%20AAYAN%20IS%20'PERFECT%20EXAMPLE'
%3Cp%3EDavid%20White%20might%20be%20new%20to%20the%20country%2C%20but%20he%20has%20clearly%20already%20built%20up%20an%20affinity%20with%20the%20place.%3Cbr%3E%3Cbr%3EAfter%20the%20UAE%20shocked%20Pakistan%20in%20the%20semi-final%20of%20the%20Under%2019%20Asia%20Cup%20last%20month%2C%20White%20was%20hugged%20on%20the%20field%20by%20Aayan%20Khan%2C%20the%20team%E2%80%99s%20captain.%3Cbr%3E%3Cbr%3EWhite%20suggests%20that%20was%20more%20a%20sign%20of%20Aayan%E2%80%99s%20amiability%20than%20anything%20else.%20But%20he%20believes%20the%20young%20all-rounder%2C%20who%20was%20part%20of%20the%20winning%20Gulf%20Giants%20team%20last%20year%2C%20is%20just%20the%20sort%20of%20player%20the%20country%20should%20be%20seeking%20to%20produce%20via%20the%20ILT20.%3Cbr%3E%3Cbr%3E%E2%80%9CHe%20is%20a%20delightful%20young%20man%2C%E2%80%9D%20White%20said.%20%E2%80%9CHe%20played%20in%20the%20competition%20last%20year%20at%2017%2C%20and%20look%20at%20his%20development%20from%20there%20till%20now%2C%20and%20where%20he%20is%20representing%20the%20UAE.%3Cbr%3E%3Cbr%3E%E2%80%9CHe%20was%20influential%20in%20the%20U19%20team%20which%20beat%20Pakistan.%20He%20is%20the%20perfect%20example%20of%20what%20we%20are%20all%20trying%20to%20achieve%20here.%3Cbr%3E%3Cbr%3E%E2%80%9CIt%20is%20about%20the%20development%20of%20players%20who%20are%20going%20to%20represent%20the%20UAE%20and%20go%20on%20to%20help%20make%20UAE%20a%20force%20in%20world%20cricket.%E2%80%9D%C2%A0%3C%2Fp%3E%0A
The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

Day 5, Abu Dhabi Test: At a glance

Moment of the day When Dilruwan Perera dismissed Yasir Shah to end Pakistan’s limp resistance, the Sri Lankans charged around the field with the fevered delirium of a side not used to winning. Trouble was, they had not. The delivery was deemed a no ball. Sri Lanka had a nervy wait, but it was merely a stay of execution for the beleaguered hosts.

Stat of the day – 5 Pakistan have lost all 10 wickets on the fifth day of a Test five times since the start of 2016. It is an alarming departure for a side who had apparently erased regular collapses from their resume. “The only thing I can say, it’s not a mitigating excuse at all, but that’s a young batting line up, obviously trying to find their way,” said Mickey Arthur, Pakistan’s coach.

The verdict Test matches in the UAE are known for speeding up on the last two days, but this was extreme. The first two innings of this Test took 11 sessions to complete. The remaining two were done in less than four. The nature of Pakistan’s capitulation at the end showed just how difficult the transition is going to be in the post Misbah-ul-Haq era.

Credits

Produced by: Colour Yellow Productions and Eros Now
Director: Mudassar Aziz
Cast: Sonakshi Sinha, Jimmy Sheirgill, Jassi Gill, Piyush Mishra, Diana Penty, Aparshakti Khurrana
Star rating: 2.5/5

Updated: August 14, 2023, 7:28 AM