Altay Bayindir has joined Manchester United from Fenerbahce. PA
Altay Bayindir has joined Manchester United from Fenerbahce. PA
Altay Bayindir has joined Manchester United from Fenerbahce. PA
Altay Bayindir has joined Manchester United from Fenerbahce. PA

Sport

Football

Transfer deadline: Man United sign Bayindir, Reguilon on his way as Amrabat talks continue

Premier League club open to offers for Donny van de Beek, Eric Bailly and Mason Greenwood

Andy Mitten
Andy Mitten

September 01, 2023

  • English
  • Arabic

Manchester United go into the final hours of the European transfer window – and it’s a busy day for the club.

United feel that their main business was done early this summer, well before the start of the season with the signing of the three primary targets: midfielder Mason Mount, goalkeeper Andre Onana and forward Rasmus Hojlund.

Any signing after those were always going to be dependent on sales to remain within tight Financial Fair Play rule. The sales of Dean Henderson, Antony Elanga and Fred meant that United have been able to pursue additional targets.

Goalkeeper Altay Bayindir, 25, has signed from Fenerbahce, United’s first Turkish player. He’s considered a high-quality replacement for Henderson, who left for Crystal Palace as he wanted first-team football. Henderson will compete with former United goalkeeper Sam Johnstone to be Palace’s No 1.

Spanish defender Sergio Reguilon, 26, will help cover at left-back after agreeing a one-year loan move from Tottenham Hotspur. United’s recruitment team moved to complete that after the injuries to Tyrell Malacia and then Luke Shaw. Reguilon’s move will be confirmed today. Defender Jonny Evans, 35, will also sign for United.

United are continuing to negotiate for Fiorentina’s Moroccan international midfielder Sofyan Amrabat, 27, and have representation in Florence. He wants to join United and the Red Devils think they are being fair in their offer and pushing back against Fiorentina’s demands.

More players could leave Old Trafford. Catalan defender Marc Jurado, 19, has moved home and joined second division Espanyol on a permanent deal. Another defender, Harry Maguire, has been linked with a move away. United always said it was Maguire’s choice and they were happy for him to stay as an important part of the squad. Scott McTominay was also linked with a move. He’s expected to stay with the club he’s been at all his life.

There has been interest in midfielder Donny van de Beek, defender Eric Bailly and forward Mason Greenwood from multiple clubs, but nothing has been finalised for any of those players.

Completed summer transfers

  • COMPLETED TRANSFERS: Jude Bellingham: Borussia Dortmund to Real Madrid (£88 million). Getty
    COMPLETED TRANSFERS: Jude Bellingham: Borussia Dortmund to Real Madrid (£88 million). Getty
  • Mason Mount: Chelsea to Manchester United (£55m). Getty
    Mason Mount: Chelsea to Manchester United (£55m). Getty
  • Romeo Lavia: Southampton to Chelsea (£53m). PA
    Romeo Lavia: Southampton to Chelsea (£53m). PA
  • Jeremy Doku: Rennes to Manchester City (£51.5m). Reuters
    Jeremy Doku: Rennes to Manchester City (£51.5m). Reuters
  • Manuel Ugarte: Sporting Lisbon to Paris Saint-Germain (£51m). Getty
    Manuel Ugarte: Sporting Lisbon to Paris Saint-Germain (£51m). Getty
  • Declan Rice: West Ham to Arsenal (£105m). Getty
    Declan Rice: West Ham to Arsenal (£105m). Getty
  • Moises Caicedo: Brighton to Chelsea (£115m). Getty
    Moises Caicedo: Brighton to Chelsea (£115m). Getty
  • Harry Kane: Tottenham Hotspur to Bayern Munich (£86m). Reuters
    Harry Kane: Tottenham Hotspur to Bayern Munich (£86m). Reuters
  • Josko Gvardiol: RB Leipzig to Manchester City (£77m). Getty
    Josko Gvardiol: RB Leipzig to Manchester City (£77m). Getty
  • Neymar: Paris Saint-Germain to Al Hilal (£77m). Getty
    Neymar: Paris Saint-Germain to Al Hilal (£77m). Getty
  • Rasmus Hojlund: Atalanta to Manchester United (£64m). Reuters
    Rasmus Hojlund: Atalanta to Manchester United (£64m). Reuters
  • Dominik Szoboszlai: RB Leipzig to Liverpool (£60m). Getty
    Dominik Szoboszlai: RB Leipzig to Liverpool (£60m). Getty
  • Youri Tielemans: Leicester City to Aston Villa (free transfer). Getty
    Youri Tielemans: Leicester City to Aston Villa (free transfer). Getty
  • Sandro Tonali: AC Milan to Newcastle United (£60m). PA
    Sandro Tonali: AC Milan to Newcastle United (£60m). PA
  • Ruben Loftus-Cheek: Chelsea to AC Milan (£14m). Reuters
    Ruben Loftus-Cheek: Chelsea to AC Milan (£14m). Reuters
  • Nicolas Jackson: Villarreal to Chelsea (£32m). Reuters
    Nicolas Jackson: Villarreal to Chelsea (£32m). Reuters
  • Guglielmo Vicario: Empoli to Tottenham (£17m). Getty
    Guglielmo Vicario: Empoli to Tottenham (£17m). Getty
  • Marcus Thuram: Borussia Moenchengladbach to Inter Milan (free transfer). AFP
    Marcus Thuram: Borussia Moenchengladbach to Inter Milan (free transfer). AFP
  • Jota: Celtic to Al Ittihad (£25m). PA
    Jota: Celtic to Al Ittihad (£25m). PA
  • Kai Havertz: Chelsea to Arsenal (£65m). Reuters
    Kai Havertz: Chelsea to Arsenal (£65m). Reuters
  • James Maddison: Leicester City to Tottenham (£40m). PA
    James Maddison: Leicester City to Tottenham (£40m). PA
  • Edouard Mendy: Chelsea to Al Hilal (£17m). Getty
    Edouard Mendy: Chelsea to Al Hilal (£17m). Getty
  • Mateo Kovacic: Chelsea to Manchester City (£25m). EPA
    Mateo Kovacic: Chelsea to Manchester City (£25m). EPA
  • Justin Kluivert: Roma to Bournemouth (£9.6m). Reuteers
    Justin Kluivert: Roma to Bournemouth (£9.6m). Reuteers
  • Ruben Neves: Wolverhampton Wanderers to Al Hilal (£47m). Getty
    Ruben Neves: Wolverhampton Wanderers to Al Hilal (£47m). Getty
  • N'Golo Kante: Chelsea to Al Ittihad (free transfer). AFP
    N'Golo Kante: Chelsea to Al Ittihad (free transfer). AFP
  • Kalidou Koulibaly: Chelsea to Al Hilal (£17m). AFP
    Kalidou Koulibaly: Chelsea to Al Hilal (£17m). AFP
  • Christopher Nkunku: RB Leipzig to Chelsea (£52m). AFP
    Christopher Nkunku: RB Leipzig to Chelsea (£52m). AFP
  • Alexis Mac Allister: Brighton & Hove Albion to Liverpool (£35m). Getty
    Alexis Mac Allister: Brighton & Hove Albion to Liverpool (£35m). Getty
  • Ilkay Gundogan: Manchester City to Barcelona (free transfer). AFP
    Ilkay Gundogan: Manchester City to Barcelona (free transfer). AFP
  • Joselu: Espanyol to Real Madrid (loan). Getty
    Joselu: Espanyol to Real Madrid (loan). Getty
  • Karim Benzema: Real Madrid to Al Ittiahd (free transfer). AFP
    Karim Benzema: Real Madrid to Al Ittiahd (free transfer). AFP
  • James Milner: Liverpool to Brighton (free transfer). AFP
    James Milner: Liverpool to Brighton (free transfer). AFP
  • Edin Dzeko: Inter Milan to Fenerbahce (free transfer). AP
    Edin Dzeko: Inter Milan to Fenerbahce (free transfer). AP
  • Joao Pedro: Watford to Brighton (£30m). Getty
    Joao Pedro: Watford to Brighton (£30m). Getty
  • Orkun Kokcu: Feyenoord to Benfica (£22m). AP
    Orkun Kokcu: Feyenoord to Benfica (£22m). AP
  • Kevin Schade: Freiburg to Brentford (£20m). PA
    Kevin Schade: Freiburg to Brentford (£20m). PA
  • Fran Garcia: Rayo Vallecano to Real Madrid (€5m). EPA
    Fran Garcia: Rayo Vallecano to Real Madrid (€5m). EPA
  • Evan Ndicka: Eintracht Frankfurt to AS Roma (free transfer). Reuters
    Evan Ndicka: Eintracht Frankfurt to AS Roma (free transfer). Reuters
  • Konrad Laimer: RB Leipzig to Bayern Munich (free transfer). Getty
    Konrad Laimer: RB Leipzig to Bayern Munich (free transfer). Getty
  • Teemu Pukki: Norwich City to Minnesota United (free transfer). PA
    Teemu Pukki: Norwich City to Minnesota United (free transfer). PA
  • Raphael Guerreiro: Borussia Dortmund to Bayern Munich (free transfer). Getty
    Raphael Guerreiro: Borussia Dortmund to Bayern Munich (free transfer). Getty
  • Alejandro Grimaldo: Benfica to Bayer Leverkusen (free transfer). EPA
    Alejandro Grimaldo: Benfica to Bayer Leverkusen (free transfer). EPA
  • Benjamin Sesko: Red Bull Salzburg to RB Leipzig (£20 million). Reuters
    Benjamin Sesko: Red Bull Salzburg to RB Leipzig (£20 million). Reuters
  • Ramy Bensebaini: Borussia Moenchengladbach to Borussia Dortmund (free transfer). AP
    Ramy Bensebaini: Borussia Moenchengladbach to Borussia Dortmund (free transfer). AP
  • Naby Keita: Liverpool to Werder Bremen (free transfer). AP
    Naby Keita: Liverpool to Werder Bremen (free transfer). AP
  • Mahmoud Dahoud: Borussia Dortmund to Brighton (free transfer). AP
    Mahmoud Dahoud: Borussia Dortmund to Brighton (free transfer). AP
  • Houssem Aouar: Lyon to Roma (free transfer). AP
    Houssem Aouar: Lyon to Roma (free transfer). AP
  • Jefferson Lerma: Bournemouth to Crystal Palace (free transfer). Getty
    Jefferson Lerma: Bournemouth to Crystal Palace (free transfer). Getty
  • Malcom: Zenit St Petersburg to Al Hilal (£51.5m). AFP
    Malcom: Zenit St Petersburg to Al Hilal (£51.5m). AFP
  • Otavio: Porto to Al Nassr (£51.5m). Getty
    Otavio: Porto to Al Nassr (£51.5m). Getty
  • Kim Min-Jae: Napoli to Bayern Munich (£43m). Reuters
    Kim Min-Jae: Napoli to Bayern Munich (£43m). Reuters
  • Ousmane Dembele: Barcelona to Paris Saint-Germain (£43m). AFP
    Ousmane Dembele: Barcelona to Paris Saint-Germain (£43m). AFP
  • Moussa Diaby: Bayer Leverkusen to Aston Villa (£47m). Getty
    Moussa Diaby: Bayer Leverkusen to Aston Villa (£47m). Getty
  • Aleksandar Mitrovic: Fulham to Al Hilal (£45m). AFP
    Aleksandar Mitrovic: Fulham to Al Hilal (£45m). AFP
  • Andre Onana: Inter Milan to Manchester United (£45m). Getty
    Andre Onana: Inter Milan to Manchester United (£45m). Getty
  • Matheus Cunha: Atletico Madrid to Wolverhampton Wanderers (£43m). Getty
    Matheus Cunha: Atletico Madrid to Wolverhampton Wanderers (£43m). Getty
  • Sergej Milinkovic-Savic: Lazio to Al Hilal (£34.3m). Getty
    Sergej Milinkovic-Savic: Lazio to Al Hilal (£34.3m). Getty
  • Milan Skriniar: Inter Milan to Paris Saint-Germain (free transfer). AFP
    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
    Goncalo Ramos: Benfica to Paris Saint-Germain (loan ahead of £52m permanent transfer). AFP
  • Fabinho: Liverpool to Al Ittihad (£40m). Getty
    Fabinho: Liverpool to Al Ittihad (£40m). Getty
  • Lucas Hernandez: AC Milan to Paris Saint-Germain (£39m). EPA
    Lucas Hernandez: AC Milan to Paris Saint-Germain (£39m). EPA
  • Axel Disasi: Monaco to Chelsea (£39m). EPA
    Axel Disasi: Monaco to Chelsea (£39m). EPA
  • Pau Torres: Villarreal to Aston Villa (£28m). Reuters
    Pau Torres: Villarreal to Aston Villa (£28m). Reuters
  • Harvey Barnes: Leicester City to Newcastle United (£38m). Getty
    Harvey Barnes: Leicester City to Newcastle United (£38m). Getty
  • Mohammed Kudus: Ajax to West Ham (£37m). AFP
    Mohammed Kudus: Ajax to West Ham (£37m). AFP
  • Jurrien Timber: Ajax to Arsenal (£34m). Getty
    Jurrien Timber: Ajax to Arsenal (£34m). Getty
  • Micky van de Ven: Wolfsburg to Tottenham (£35m). AFP
    Micky van de Ven: Wolfsburg to Tottenham (£35m). AFP
  • Gabri Veiga: Celta Vigo to Al Ahli (£34m). EPA
    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
    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
    Lois Openda: Lens to RB Leipzig (£33m). AFP
  • Edson Alvarez: Ajax to West Ham (£32.5m). Getty
    Edson Alvarez: Ajax to West Ham (£32.5m). Getty
  • James Ward-Prowse: Southampton to West Ham (£30m). Getty
    James Ward-Prowse: Southampton to West Ham (£30m). Getty
  • Tino Livramento: Southampton to Newcastle (£40m). Getty
    Tino Livramento: Southampton to Newcastle (£40m). Getty
  • Elye Wahi: Montpellier to Lens (£26m). AFP
    Elye Wahi: Montpellier to Lens (£26m). AFP
  • Lionel Messi: Paris Saint-Germain to Inter Miami (free transfer). AFP
    Lionel Messi: Paris Saint-Germain to Inter Miami (free transfer). AFP
  • Joao Pedro: Watford to Brighton (£30m). Getty
    Joao Pedro: Watford to Brighton (£30m). Getty
  • Allan Saint-Maximin: Newcastle to Al Ahli (£24m). Getty
    Allan Saint-Maximin: Newcastle to Al Ahli (£24m). Getty
  • Seko Fofana: Lens to Al Nassr (£21.5m). Getty
    Seko Fofana: Lens to Al Nassr (£21.5m). Getty
  • Felix Nmecha: Wolfsburg to Borussia Dortmund (£25m). AFP
    Felix Nmecha: Wolfsburg to Borussia Dortmund (£25m). AFP
  • Roger Ibanez: Roma to Al Ahli (£25m). Getty
    Roger Ibanez: Roma to Al Ahli (£25m). Getty
  • Sadio Mane: Bayern Munich to Al Nassr (£25m). AFP
    Sadio Mane: Bayern Munich to Al Nassr (£25m). AFP
  • Castello Lukeba: Lyon to RB Leipzig (£25m). AFP
    Castello Lukeba: Lyon to RB Leipzig (£25m). AFP
  • David Raya: Brentford to Arsenal (loan with £27m option to buy). Getty
    David Raya: Brentford to Arsenal (loan with £27m option to buy). Getty
  • Hugo Ekitike: Reims to Paris Saint-Germain (£24.5m). AFP
    Hugo Ekitike: Reims to Paris Saint-Germain (£24.5m). AFP
  • El Bilal Toure: Almeria to Atalanta (£24m). AFP
    El Bilal Toure: Almeria to Atalanta (£24m). AFP
  • Aymeric Laporte: Manchester City to Al Nassr (£23.5m). Reuters
    Aymeric Laporte: Manchester City to Al Nassr (£23.5m). Reuters
  • Lesley Ugochukwu: Rennes to Chelsea (£23m). Getty
    Lesley Ugochukwu: Rennes to Chelsea (£23m). Getty
  • Daichi Kamada: Eintracht Frankfurt to Lazio (free transfer). Getty
    Daichi Kamada: Eintracht Frankfurt to Lazio (free transfer). Getty
  • Tyler Adams: Leeds United to Bournemouth (£23m). AP
    Tyler Adams: Leeds United to Bournemouth (£23m). AP
  • Nathan Collins: Wolves to Brentford (£23m). Reuters
    Nathan Collins: Wolves to Brentford (£23m). Reuters
  • Hamed Junior Traore: Sassuolo to Bournemouth (£22m). Reuters
    Hamed Junior Traore: Sassuolo to Bournemouth (£22m). Reuters
  • Loro Majer: Rennes to Wolfsburg (£21m). Getty
    Loro Majer: Rennes to Wolfsburg (£21m). Getty
  • Gianluca Scamacca: West Ham to Atalanta (£21m). Getty
    Gianluca Scamacca: West Ham to Atalanta (£21m). Getty
  • Christian Pulisic: Chelsea to AC Milan (£17m). EPA
    Christian Pulisic: Chelsea to AC Milan (£17m). EPA
  • Samuel Chukwueze: Villarreal to AC Milan (£17m). Getty
    Samuel Chukwueze: Villarreal to AC Milan (£17m). Getty
  • Marcelo Brozovic: Inter Milan to Al Nassr (£15m). AFP
    Marcelo Brozovic: Inter Milan to Al Nassr (£15m). AFP
  • Franck Kessie: Barcelona to Al Ahli (£10m). Getty
    Franck Kessie: Barcelona to Al Ahli (£10m). Getty
  • Boulaye Dia : Villarreal to Salernitana (£10m). Getty
    Boulaye Dia : Villarreal to Salernitana (£10m). Getty
  • Tete: Shakhtar to Galatasaray (free transfer). AP
    Tete: Shakhtar to Galatasaray (free transfer). AP
  • Marco Asensio: Real Madrid to Paris Saint-Germain (free transfer). AFP
    Marco Asensio: Real Madrid to Paris Saint-Germain (free transfer). AFP
  • Robert Sanchez: Brighton to Chelsea (£20m). EPA
    Robert Sanchez: Brighton to Chelsea (£20m). EPA
  • Alex Scott: Bristol City to Bournemouth (£20m). PA
    Alex Scott: Bristol City to Bournemouth (£20m). PA
  • Calvin Bassey: Ajax to Fulham (£19m). Getty
    Calvin Bassey: Ajax to Fulham (£19m). Getty
  • Lee Kang-in: Mallorca to Paris Saint-Germain (£18.5m). AFP
    Lee Kang-in: Mallorca to Paris Saint-Germain (£18.5m). AFP
  • Anatoliy Trubin: Shakhtar to Benfica (£8.5m). AFP
    Anatoliy Trubin: Shakhtar to Benfica (£8.5m). AFP
  • Djibril Sow: Eintract Frankfurt to Sevilla (£8.5m). AFP
    Djibril Sow: Eintract Frankfurt to Sevilla (£8.5m). AFP
  • Wilfried Zaha: Crystal Palace to Galatasaray (free transfer). Getty
    Wilfried Zaha: Crystal Palace to Galatasaray (free transfer). Getty
  • Cameron Archer: Aston Villa to Sheffield United (£18.5m). Getty
    Cameron Archer: Aston Villa to Sheffield United (£18.5m). Getty
  • Yassine Bounou: Sevilla to Al Hilal (£18m). AP
    Yassine Bounou: Sevilla to Al Hilal (£18m). AP
  • Victor Boniface: Uniion Berlin to Bayer Leverkusen (£17.5m). Getty
    Victor Boniface: Uniion Berlin to Bayer Leverkusen (£17.5m). Getty
  • Josip Sutalo: Dinamo Zagreb to Ajax (£17.5m). AFP
    Josip Sutalo: Dinamo Zagreb to Ajax (£17.5m). AFP
  • Riyad Mahrez: Manchester City to Al Ahli (£30m). Getty
    Riyad Mahrez: Manchester City to Al Ahli (£30m). Getty
  • Wataru Endo: Stuttgart to Liverpool (17m). AFP
    Wataru Endo: Stuttgart to Liverpool (17m). AFP
  • Yunus Musah: Valencia to AC Milan (£17m). PA
    Yunus Musah: Valencia to AC Milan (£17m). PA
  • Merih Demiral: Atalanta to Al Ahli (£17m). Getty
    Merih Demiral: Atalanta to Al Ahli (£17m). Getty
  • Marcel Sabitzer: Bayern Munich to Borussia Dortmund (£16m). Getty
    Marcel Sabitzer: Bayern Munich to Borussia Dortmund (£16m). Getty
  • Granit Xhaka: Arsenal to Bayer Leverkusen (£13m). Getty
    Granit Xhaka: Arsenal to Bayer Leverkusen (£13m). Getty
  • Ilkay Gundogan: Manchester City to Barcelona. AFP
    Ilkay Gundogan: Manchester City to Barcelona. AFP
  • Manor Solomon: Shakhtar to Tottenham (free transfer). AFP
    Manor Solomon: Shakhtar to Tottenham (free transfer). AFP
  • Roberto Firmino: Liverpool to Al Ahli (free transfer). Getty
    Roberto Firmino: Liverpool to Al Ahli (free transfer). Getty
  • Jordan Henderson: Liverpool to Al Ettifaq (£12m). Getty
    Jordan Henderson: Liverpool to Al Ettifaq (£12m). Getty
  • Sergio Busquets: Barcelona to Inter Miami (free transfer). Getty
    Sergio Busquets: Barcelona to Inter Miami (free transfer). Getty
The specs

Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now

Batti Gul Meter Chalu

Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5

MATCH INFO

Real Madrid 2 (Benzema 13', Kroos 28')
Barcelona 1 (Mingueza 60')

Red card: Casemiro (Real Madrid)

Mina Cup winners

Under 12 – Minerva Academy

Under 14 – Unam Pumas

Under 16 – Fursan Hispania

Under 18 – Madenat

INVESTMENT PLEDGES

Cartlow: $13.4m

Rabbitmart: $14m

Smileneo: $5.8m

Soum: $4m

imVentures: $100m

Plug and Play: $25m

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

The Saga Continues

Wu-Tang Clan

(36 Chambers / Entertainment One)

While you're here
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

While you're here

Innotech Profile

Date started: 2013

Founder/CEO: Othman Al Mandhari

Based: Muscat, Oman

Sector: Additive manufacturing, 3D printing technologies

Size: 15 full-time employees

Stage: Seed stage and seeking Series A round of financing 

Investors: Oman Technology Fund from 2017 to 2019, exited through an agreement with a new investor to secure new funding that it under negotiation right now. 

The specs: 2018 Mercedes-Benz E 300 Cabriolet

Price, base / as tested: Dh275,250 / Dh328,465

Engine: 2.0-litre four-cylinder

Power: 245hp @ 5,500rpm

Torque: 370Nm @ 1,300rpm

Transmission: Nine-speed automatic

Fuel consumption, combined: 7.0L / 100km

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

MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

W.
Wael Kfoury
(Rotana)

While you're here
While you're here
Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Company profile

Name: Oulo.com

Founder: Kamal Nazha

Based: Dubai

Founded: 2020

Number of employees: 5

Sector: Technology

Funding: $450,000

Formula%204%20Italian%20Championship%202023%20calendar
%3Cp%3EApril%2021-23%3A%20Imola%3Cbr%3EMay%205-7%3A%20Misano%3Cbr%3EMay%2026-28%3A%20SPA-Francorchamps%3Cbr%3EJune%2023-25%3A%20Monza%3Cbr%3EJuly%2021-23%3A%20Paul%20Ricard%3Cbr%3ESept%2029-Oct%201%3A%20Mugello%3Cbr%3EOct%2013-15%3A%20Vallelunga%3C%2Fp%3E%0A
MATCH INFO

Manchester United 1 (Rashford 36')

Liverpool 1 (Lallana 84')

Man of the match: Marcus Rashford (Manchester United)

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%20Twin%20electric%20motors%20and%20105kWh%20battery%20pack%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E619hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C015Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3EUp%20to%20561km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EQ3%20or%20Q4%202022%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh635%2C000%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
Karwaan

Producer: Ronnie Screwvala

Director: Akarsh Khurana

Starring: Irrfan Khan, Dulquer Salmaan, Mithila Palkar

Rating: 4/5

Updated: September 01, 2023, 10:46 AM
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