Barcelona will face Real Madrid in Sunday's Spanish Super Cup final in Riyadh after goals from Robert Lewandowski and Lamine Yamal secured a 2-0 win over Osasuna on Thursday.
The Catalans beat Real Madrid in last year's final and will face their bitter rivals again at Al Awwal Stadium after Los Blancos beat Atletico Madrid in an eight-goal thriller in the first semi-final in Saudi Arabia.
Osasuna goalkeeper Sergio Herrera kept Barcelona at bay before Ilkay Gundogan slipped in veteran forward Lewandowski to open the scoring before the hour mark.
The 35-year-old Poland international has not been at his best this season but finished clinically to give his team the lead.
Yamal, 16, stroked home his first goal since October in stoppage time to clinch Barca's victory.
Barca coach Xavi fired a warning shot at Real Madrid, saying the Catalans were motivated to once again leave Saudi Arabia with silverware.
"We want to take the ball off Madrid, that's our DNA, we're hugely motivated, it's the moment to show our best football," Xavi told reporters.
"We're in another final, another Clasico, which was our main objective – we didn't play a brilliant game, but a serious, sensible one."
Beating Madrid last season in the Super Cup final earned Xavi his first trophy as coach and set up the Spanish champions nicely for their league title tilt.
The sides will do battle again on Sunday with Barcelona attempting to kick-start their season, which has started in disappointing fashion.
The victory over Osasuna was Barcelona's first by more than a single goal since September, during an unconvincing run of form.
"It's true that it's been some time since we've won by more than a goal, but it doesn't matter, it's about winning, playing well, and we played a solid game," Barcelona midfielder Frenkie de Jong told Movistar.
"We have to improve, we are improving – it's quite a new team this year with a lot of changes and you always need time to improve, to get used to your teammates, and we've had a lot of injuries too, we're in that process and there's a final against Madrid, it's great, two top level teams."
Record 14-time Super Cup winners Barca battled in the first half with Jagoba Arrasate's side, runners-up in last season's Copa del Rey final against Real Madrid, and playing in the competition for the first time.
The vast majority of Saudi fans were supporting Barca but there was a strip of supporters dressed in Osasuna red, who cheered as Herrera pummeled Gundogan's free-kick away.
Lewandowski headed wide when well-placed to score and at the other end Barcelona goalkeeper Inaki Pena made an impressive save from Ante Budimir five minutes before the break.
Raphinha limped off injured for Barcelona and was replaced by Yamal, who quickly threatened with his pace and incisive pass that Lewandowski could not force home.
Lewandowski eventually struck in the 59th minute after Gundogan found him with a clever ball. The Polish forward carried the ball into the box and tucked a finish home at the near post.
Osasuna complained of a foul in the build-up by Andreas Christensen, but it was far from clear.
"It's evident for me [and] whether it's by chance or not, these fouls always go the way of the same teams," Osasuna captain David Garcia told Movistar.
"I think overall we deserved more, I'm annoyed for everyone, the fans who came here and those who could not come and stayed back home."
Xavi brought on Pedri for his first appearance in nearly a month after injury, and Joao Felix, who has fallen out of favour lately but immediately forced a brilliant Herrera save at full stretch.
Osasuna failed to put Barcelona under enough pressure to find an equaliser and Yamal slotted home at the death after good work by Felix to set up Sunday's mouthwatering final.
"Every Clasico has its own story, we can't predict many things, only that it will be an even game," added Xavi.
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
UAE currency: the story behind the money in your pockets
Scores
New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs
New Zealand win by 47 runs
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Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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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 five pillars of Islam
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More from Rashmee Roshan Lall
Killing of Qassem Suleimani
Defence review at a glance
• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”
• Prioritise a shift towards working with AI and autonomous systems
• Invest in the resilience of military space systems.
• Number of active reserves should be increased by 20%
• More F-35 fighter jets required in the next decade
• New “hybrid Navy” with AUKUS submarines and autonomous vessels
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20WonderTree%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20April%202016%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Muhammad%20Waqas%20and%20Muhammad%20Usman%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Karachi%2C%20Pakistan%2C%20Abu%20Dhabi%2C%20UAE%2C%20and%20Delaware%2C%20US%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Special%20education%2C%20education%20technology%2C%20assistive%20technology%2C%20augmented%20reality%3Cbr%3EN%3Cstrong%3Eumber%20of%20staff%3A%20%3C%2Fstrong%3E16%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EGrowth%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Grants%20from%20the%20Lego%20Foundation%2C%20UAE's%20Anjal%20Z%2C%20Unicef%2C%20Pakistan's%20Ignite%20National%20Technology%20Fund%3C%2Fp%3E%0A
The Matrix Resurrections
Director: Lana Wachowski
Stars: Keanu Reeves, Carrie-Anne Moss, Jessica Henwick
Rating:****
HIV on the rise in the region
A 2019 United Nations special analysis on Aids reveals 37 per cent of new HIV infections in the Mena region are from people injecting drugs.
New HIV infections have also risen by 29 per cent in western Europe and Asia, and by 7 per cent in Latin America, but declined elsewhere.
Egypt has shown the highest increase in recorded cases of HIV since 2010, up by 196 per cent.
Access to HIV testing, treatment and care in the region is well below the global average.
Few statistics have been published on the number of cases in the UAE, although a UNAIDS report said 1.5 per cent of the prison population has the virus.
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Empty Words
By Mario Levrero
(Coffee House Press)
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
MATCH INFO
Real Madrid 2 (Benzema 13', Kroos 28')
Barcelona 1 (Mingueza 60')
Red card: Casemiro (Real Madrid)