The summer transfer window is entering its final few days in Europe as clubs aim to finalise last-minute deals before the September 1 deadline.
However, to add another layer of drama, the Saudi Pro League deadline is not until September 20, which could mean three weeks of nail-biting for some clubs hoping their top players are not targeted by Saudi sides.
Each day, we collect the best of the transfer speculation and assess the likelihood of these deals materialising.
Manchester United are closing in on a move for Fenerbahce's Turkish goalkeeper Altay Bayindir, reports ESPN. Manager Erik ten Hag is believed to have identified the 25-year-old as his top target as he looks for a back-up shot-stopper to summer signing Andre Onana, and it is expected that he will replace Crystal Palace-linked Dean Henderson. A deal worth €4.9 million is reported to have been agreed between both clubs.
Inter Milan have set Bayern Munich a deadline regarding their ongoing transfer approach for defender Benjamin Pavard, reports Gianluca Di Marzio. If Thomas Tuchel’s side haven’t agreed to let the 27-year-old France international join the Serie A club by Tuesday afternoon, Inter will switch their attention to acquire an alternative transfer target. Pavard had been a target for Manchester United, although Harry Maguire's collapsed move to West Ham put the brakes on the deal.
Qatari side Al Arabi have made a formal bid to sign Paris Saint-Germain’s Marco Verratti, according to Fabrizio Romano. The 30-year-old Italian midfielder is believed to be open to the move, having agreed personal terms, but PSG are waiting to see whether European clubs from the top leagues decide to make a late challenge to sign him. Verratti was a regular starter for the Ligue 1 club last season, but has since been unable to convince new manager Luis Enrique to include him in his plans.

Teams in the Saudi Pro League and MLS are looking to reignite their pursuits of free agent winger Eden Hazard, according to Foot Mercato. Released by Real Madrid in June, the 32-year-old former Belgium captain is yet to find a new club, and having been linked with sides in the Turkish Super Lig, it looks as though interest from Saudi Arabia is about to re-surface. He made just two La Liga starts for Carlo Ancelotti’s side last season.
Liverpool are looking at a potential move for Bayern Munich's midfielder Ryan Gravenberch, reports Bild. The Bundesliga champions, who are linked with Manchester United’s Scott McTominay, are open to moving on the 21-year-old Netherlands international, and it is reported that they would be open to either a permanent transfer or loan deal.
Chelsea are considering moves for Arsenal attacking midfielder Emile Smith-Rowe and Barcelona’s Ferran Torres and Ansu Fati, understands the Daily Mail. Manager Mauricio Pochettino is understood to be keen to strengthen his attack before the transfer deadline closes on Friday, and while they are yet to advance a move, internal discussions are ongoing between the club hierarchy as they weigh up their final moves of the window.
Joe Gomez is on the shortlist of Saudi champions Al Ittihad, reports Fabrizio Romano. Ittihad are keen to land a centre-back and it is reported that they have identified the Liverpool player as their priority. Gomez, 26, has made two Premier League appearances this season, including in Sunday’s dramatic 2-1 victory over Newcastle. Without enough time to find a replacement, the Reds aren’t looking to move him on.
All major deals of the 2023 summer transfer window
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COMPLETED TRANSFERS: Jude Bellingham: Borussia Dortmund to Real Madrid (£88 million). Getty -

Mason Mount: Chelsea to Manchester United (£55m). Getty -

Romeo Lavia: Southampton to Chelsea (£53m). PA -

Jeremy Doku: Rennes to Manchester City (£51.5m). Reuters -

Manuel Ugarte: Sporting Lisbon to Paris Saint-Germain (£51m). Getty -

Declan Rice: West Ham to Arsenal (£105m). Getty -

Moises Caicedo: Brighton to Chelsea (£115m). Getty -

Harry Kane: Tottenham Hotspur to Bayern Munich (£86m). Reuters -

Josko Gvardiol: RB Leipzig to Manchester City (£77m). Getty -
Neymar: Paris Saint-Germain to Al Hilal (£77m). Getty -

Rasmus Hojlund: Atalanta to Manchester United (£64m). Reuters -

Dominik Szoboszlai: RB Leipzig to Liverpool (£60m). Getty -

Youri Tielemans: Leicester City to Aston Villa (free transfer). Getty -

Sandro Tonali: AC Milan to Newcastle United (£60m). PA -

Ruben Loftus-Cheek: Chelsea to AC Milan (£14m). Reuters -

Nicolas Jackson: Villarreal to Chelsea (£32m). Reuters -

Guglielmo Vicario: Empoli to Tottenham (£17m). Getty -

Marcus Thuram: Borussia Moenchengladbach to Inter Milan (free transfer). AFP -

Jota: Celtic to Al Ittihad (£25m). PA -

Kai Havertz: Chelsea to Arsenal (£65m). Reuters -

James Maddison: Leicester City to Tottenham (£40m). PA -

Edouard Mendy: Chelsea to Al Hilal (£17m). Getty -

Mateo Kovacic: Chelsea to Manchester City (£25m). EPA -

Justin Kluivert: Roma to Bournemouth (£9.6m). Reuteers -

Ruben Neves: Wolverhampton Wanderers to Al Hilal (£47m). Getty -

N'Golo Kante: Chelsea to Al Ittihad (free transfer). AFP -

Kalidou Koulibaly: Chelsea to Al Hilal (£17m). AFP -

Christopher Nkunku: RB Leipzig to Chelsea (£52m). AFP -

Alexis Mac Allister: Brighton & Hove Albion to Liverpool (£35m). Getty -

Ilkay Gundogan: Manchester City to Barcelona (free transfer). AFP -

Joselu: Espanyol to Real Madrid (loan). Getty -

Karim Benzema: Real Madrid to Al Ittiahd (free transfer). AFP -

James Milner: Liverpool to Brighton (free transfer). AFP -

Edin Dzeko: Inter Milan to Fenerbahce (free transfer). AP -

Joao Pedro: Watford to Brighton (£30m). Getty -

Orkun Kokcu: Feyenoord to Benfica (£22m). AP -

Kevin Schade: Freiburg to Brentford (£20m). PA -

Fran Garcia: Rayo Vallecano to Real Madrid (€5m). EPA -

Evan Ndicka: Eintracht Frankfurt to AS Roma (free transfer). Reuters -

Konrad Laimer: RB Leipzig to Bayern Munich (free transfer). Getty -

Teemu Pukki: Norwich City to Minnesota United (free transfer). PA -

Raphael Guerreiro: Borussia Dortmund to Bayern Munich (free transfer). Getty -

Alejandro Grimaldo: Benfica to Bayer Leverkusen (free transfer). EPA -

Benjamin Sesko: Red Bull Salzburg to RB Leipzig (£20 million). Reuters -

Ramy Bensebaini: Borussia Moenchengladbach to Borussia Dortmund (free transfer). AP -

Naby Keita: Liverpool to Werder Bremen (free transfer). AP -

Mahmoud Dahoud: Borussia Dortmund to Brighton (free transfer). AP -

Houssem Aouar: Lyon to Roma (free transfer). AP -

Jefferson Lerma: Bournemouth to Crystal Palace (free transfer). Getty -

Malcom: Zenit St Petersburg to Al Hilal (£51.5m). AFP -

Otavio: Porto to Al Nassr (£51.5m). Getty -

Kim Min-Jae: Napoli to Bayern Munich (£43m). Reuters -

Ousmane Dembele: Barcelona to Paris Saint-Germain (£43m). AFP -

Moussa Diaby: Bayer Leverkusen to Aston Villa (£47m). Getty -

Aleksandar Mitrovic: Fulham to Al Hilal (£45m). AFP -

Andre Onana: Inter Milan to Manchester United (£45m). Getty -

Matheus Cunha: Atletico Madrid to Wolverhampton Wanderers (£43m). Getty -

Sergej Milinkovic-Savic: Lazio to Al Hilal (£34.3m). Getty -

Milan Skriniar: Inter Milan to Paris Saint-Germain (free transfer). AFP -

Goncalo Ramos: Benfica to Paris Saint-Germain (loan ahead of £52m permanent transfer). AFP -

Fabinho: Liverpool to Al Ittihad (£40m). Getty -

Lucas Hernandez: AC Milan to Paris Saint-Germain (£39m). EPA -

Axel Disasi: Monaco to Chelsea (£39m). EPA -

Pau Torres: Villarreal to Aston Villa (£28m). Reuters -

Harvey Barnes: Leicester City to Newcastle United (£38m). Getty -

Mohammed Kudus: Ajax to West Ham (£37m). AFP -

Jurrien Timber: Ajax to Arsenal (£34m). Getty -

Micky van de Ven: Wolfsburg to Tottenham (£35m). AFP -

Gabri Veiga: Celta Vigo to Al Ahli (£34m). EPA -

Xavi Simons: PSV Eindhoven to Paris Saint-Germain (£3.5m, spending season on loan at RB Leipzig). Getty -

Lois Openda: Lens to RB Leipzig (£33m). AFP -

Edson Alvarez: Ajax to West Ham (£32.5m). Getty -

James Ward-Prowse: Southampton to West Ham (£30m). Getty -

Tino Livramento: Southampton to Newcastle (£40m). Getty -

Elye Wahi: Montpellier to Lens (£26m). AFP -

Lionel Messi: Paris Saint-Germain to Inter Miami (free transfer). AFP -

Joao Pedro: Watford to Brighton (£30m). Getty -

Allan Saint-Maximin: Newcastle to Al Ahli (£24m). Getty -

Seko Fofana: Lens to Al Nassr (£21.5m). Getty -

Felix Nmecha: Wolfsburg to Borussia Dortmund (£25m). AFP -

Roger Ibanez: Roma to Al Ahli (£25m). Getty -

Sadio Mane: Bayern Munich to Al Nassr (£25m). AFP -

Castello Lukeba: Lyon to RB Leipzig (£25m). AFP -

David Raya: Brentford to Arsenal (loan with £27m option to buy). Getty -

Hugo Ekitike: Reims to Paris Saint-Germain (£24.5m). AFP -

El Bilal Toure: Almeria to Atalanta (£24m). AFP -

Aymeric Laporte: Manchester City to Al Nassr (£23.5m). Reuters -

Lesley Ugochukwu: Rennes to Chelsea (£23m). Getty -

Daichi Kamada: Eintracht Frankfurt to Lazio (free transfer). Getty -

Tyler Adams: Leeds United to Bournemouth (£23m). AP -

Nathan Collins: Wolves to Brentford (£23m). Reuters -

Hamed Junior Traore: Sassuolo to Bournemouth (£22m). Reuters -

Loro Majer: Rennes to Wolfsburg (£21m). Getty -

Gianluca Scamacca: West Ham to Atalanta (£21m). Getty -

Christian Pulisic: Chelsea to AC Milan (£17m). EPA -

Samuel Chukwueze: Villarreal to AC Milan (£17m). Getty -

Marcelo Brozovic: Inter Milan to Al Nassr (£15m). AFP -

Franck Kessie: Barcelona to Al Ahli (£10m). Getty -

Boulaye Dia : Villarreal to Salernitana (£10m). Getty -

Tete: Shakhtar to Galatasaray (free transfer). AP -

Marco Asensio: Real Madrid to Paris Saint-Germain (free transfer). AFP -

Robert Sanchez: Brighton to Chelsea (£20m). EPA -

Alex Scott: Bristol City to Bournemouth (£20m). PA -

Calvin Bassey: Ajax to Fulham (£19m). Getty -

Lee Kang-in: Mallorca to Paris Saint-Germain (£18.5m). AFP -

Anatoliy Trubin: Shakhtar to Benfica (£8.5m). AFP -

Djibril Sow: Eintract Frankfurt to Sevilla (£8.5m). AFP -

Wilfried Zaha: Crystal Palace to Galatasaray (free transfer). Getty -

Cameron Archer: Aston Villa to Sheffield United (£18.5m). Getty -

Yassine Bounou: Sevilla to Al Hilal (£18m). AP -

Victor Boniface: Uniion Berlin to Bayer Leverkusen (£17.5m). Getty -

Josip Sutalo: Dinamo Zagreb to Ajax (£17.5m). AFP -

Riyad Mahrez: Manchester City to Al Ahli (£30m). Getty -

Wataru Endo: Stuttgart to Liverpool (17m). AFP -

Yunus Musah: Valencia to AC Milan (£17m). PA -

Merih Demiral: Atalanta to Al Ahli (£17m). Getty -

Marcel Sabitzer: Bayern Munich to Borussia Dortmund (£16m). Getty -

Granit Xhaka: Arsenal to Bayer Leverkusen (£13m). Getty -

Ilkay Gundogan: Manchester City to Barcelona. AFP -

Manor Solomon: Shakhtar to Tottenham (free transfer). AFP -

Roberto Firmino: Liverpool to Al Ahli (free transfer). Getty -

Jordan Henderson: Liverpool to Al Ettifaq (£12m). Getty -

Sergio Busquets: Barcelona to Inter Miami (free transfer). Getty
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
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
SQUAD
Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
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“We decided that it was fit for purpose but we need to deepen it in terms of community relationships, extending them not only with the traditional community but the virtual one as well," he told The National.
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WHEN TO GO:
September to November or March to May; this is when visitors are most likely to see what they’ve come for.
WHERE TO STAY:
Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.
HOW TO GET THERE:
Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.
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Spec%20sheet
Dubai World Cup prize money
Group 1 (Purebred Arabian) 2000m Dubai Kahayla Classic - $750,000
Group 2 1,600m(Dirt) Godolphin Mile - $750,000
Group 2 3,200m (Turf) Dubai Gold Cup – $750,000
Group 1 1,200m (Turf) Al Quoz Sprint – $1,000,000
Group 2 1,900m(Dirt) UAE Derby – $750,000
Group 1 1,200m (Dirt) Dubai Golden Shaheen – $1,500,000
Group 1 1,800m (Turf) Dubai Turf – $4,000,000
Group 1 2,410m (Turf) Dubai Sheema Classic – $5,000,000
Group 1 2,000m (Dirt) Dubai World Cup– $12,000,000
Simran
Director Hansal Mehta
Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey
Three stars
COMPANY PROFILE
● Company: Bidzi
● Started: 2024
● Founders: Akshay Dosaj and Asif Rashid
● Based: Dubai, UAE
● Industry: M&A
● Funding size: Bootstrapped
● No of employees: Nine
The specs: 2018 BMW R nineT Scrambler
Price, base / as tested Dh57,000
Engine 1,170cc air/oil-cooled flat twin four-stroke engine
Transmission Six-speed gearbox
Power 110hp) @ 7,750rpm
Torque 116Nm @ 6,000rpm
Fuel economy, combined 5.3L / 100km
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday, February 8 v Kenya; Friday, February 9 v Canada; Sunday, February 11 v Nepal; Monday, February 12 v Oman; Wednesday, February 14 v Namibia; Thursday, February 15 final
UK%20record%20temperature
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
War on waste
While you're here
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- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
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Previous men's records
- 2:01:39: Eliud Kipchoge (KEN) on 16/9/19 in Berlin
- 2:02:57: Dennis Kimetto (KEN) on 28/09/2014 in Berlin
- 2:03:23: Wilson Kipsang (KEN) on 29/09/2013 in Berlin
- 2:03:38: Patrick Makau (KEN) on 25/09/2011 in Berlin
- 2:03:59: Haile Gebreselassie (ETH) on 28/09/2008 in Berlin
- 2:04:26: Haile Gebreselassie (ETH) on 30/09/2007 in Berlin
- 2:04:55: Paul Tergat (KEN) on 28/09/2003 in Berlin
- 2:05:38: Khalid Khannouchi (USA) 14/04/2002 in London
- 2:05:42: Khalid Khannouchi (USA) 24/10/1999 in Chicago
- 2:06:05: Ronaldo da Costa (BRA) 20/09/1998 in Berlin
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
If you go
The flights
There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.
The trip
Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.
The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.
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