• Al Nassr's Cristiano Ronaldo during his side's 1-0 defeat to Al Ain in the AFC Champions League quarter-final first leg at Hazza bin Zayed Stadium, Al Ain. All photos: Chris Whiteoak / The National
    Al Nassr's Cristiano Ronaldo during his side's 1-0 defeat to Al Ain in the AFC Champions League quarter-final first leg at Hazza bin Zayed Stadium, Al Ain. All photos: Chris Whiteoak / The National
  • Al Nassr's Cristiano Ronaldo battles with Al Ain's Khalid Al Hashemi.
    Al Nassr's Cristiano Ronaldo battles with Al Ain's Khalid Al Hashemi.
  • Al Ain's Soufiane Rahimi celebrates after scoring the winner against Al Nassr.
    Al Ain's Soufiane Rahimi celebrates after scoring the winner against Al Nassr.
  • Al Ain's Soufiane Rahimi scores the winning goal.
    Al Ain's Soufiane Rahimi scores the winning goal.
  • Al Nassr's Cristiano Ronaldo looks dejected.
    Al Nassr's Cristiano Ronaldo looks dejected.
  • Al Ain's Khalid Al Hashemi is challenged by Al Nassr's Cristiano Ronaldo.
    Al Ain's Khalid Al Hashemi is challenged by Al Nassr's Cristiano Ronaldo.
  • Al Nassr's Cristiano Ronaldo speaks with the referee.
    Al Nassr's Cristiano Ronaldo speaks with the referee.
  • Al Ain's Soufiane Rahimi celebrates with the substitutes' bench after scoring the first goal.
    Al Ain's Soufiane Rahimi celebrates with the substitutes' bench after scoring the first goal.
  • Al Nassr's captain Cristiano Ronaldo before the start of the match.
    Al Nassr's captain Cristiano Ronaldo before the start of the match.
  • Al Nassr's Cristiano Ronaldo during the match.
    Al Nassr's Cristiano Ronaldo during the match.
  • Al Nassr's Cristiano Ronaldo attempts a bicycle kick.
    Al Nassr's Cristiano Ronaldo attempts a bicycle kick.
  • Al Nassr's Cristiano Ronaldo during the game.
    Al Nassr's Cristiano Ronaldo during the game.
  • Al Nassr's Cristiano Ronaldo vies for the ball against Al Ain's Khalid Al Hashemi.
    Al Nassr's Cristiano Ronaldo vies for the ball against Al Ain's Khalid Al Hashemi.
  • Al Ain's Soufiane Rahimi after he opened the scoring.
    Al Ain's Soufiane Rahimi after he opened the scoring.
  • Al Ain's Soufiane Rahimi celebrates his opener.
    Al Ain's Soufiane Rahimi celebrates his opener.
  • Al Nassr's captain Cristiano Ronaldo during the toss with Al Ain captain Bandar Al Ahbabi before kick-off.
    Al Nassr's captain Cristiano Ronaldo during the toss with Al Ain captain Bandar Al Ahbabi before kick-off.
  • Al Nassr's Cristiano Ronaldo warms up before kick-off.
    Al Nassr's Cristiano Ronaldo warms up before kick-off.
  • Al Ain coach Hernan Crespo shouts instructions on the touchline.
    Al Ain coach Hernan Crespo shouts instructions on the touchline.
  • Al Ain's Soufiane Rahimi battles with Al Nassr's Aymeric Laporte.
    Al Ain's Soufiane Rahimi battles with Al Nassr's Aymeric Laporte.
  • Al Nassr coach Luis Castro during the game.
    Al Nassr coach Luis Castro during the game.

Cristiano Ronaldo's Al Nassr lose to Al Ain in first leg of ACL quarter-final


John McAuley
  • English
  • Arabic

Oh, Al Ain, can we have more nights like this? This was an evening when the UAE’s most decorated club welcomed Al Nassr’s galaxy of stars from Saudi Arabia, their Hazza bin Zayed Stadium teeming and trembling, and sent them packing with a deserved defeat.

Sofiane Rahimi grabbed the game’s only goal, Khalid Essa twice somehow repelled Cristiano Ronaldo, Aymeric Laporte saw red late on, and Al Ain seized the upper hand in the Asian Champions League quarter-final.

Nassr, on their longest unbeaten run in the continent’s premier club competition at eight matches, were seen off by a display full of determination and discipline from the 2003 champions. Some devastating play, too.

With the first leg complete, if this full-blooded and forever feisty affair is anything to go by, there remains plenty left in the tie yet.

To think Al Ain did it on Monday without Kodjo Laba, their leading striker, only accentuates their victory. The Togo forward sits as the current top scorer in the 2023/24 Arabian Gulf League. In the Champions League, he has scored six goals in as many matches.

But, with Laba injured, playmaker Rahimi led the line with aplomb. The Moroccan ended a gripping encounter as its man of the match. There could have been many more from his team.

Nassr had their absences, also, namely World Cup finalist Marcelo Brozovic, former Manchester United full-back Alex Telles, and Anderson Talisca, the prolific Brazilian with five goals in his past two matches.

Despite those who had not made the trip, Luis Castro could still call upon Ronaldo, Manchester City treble-winner Laporte, Portugal international Otavio, and Sadio Mane. The latter, a late addition to Nassr’s match day squad, has won Europe’s Champions League, England’s Premier League, and Africa’s Cup of Nations.

With Colombia No 1 David Ospina finally back following last season’s injury, it was hardly Nassr-lite. Ronaldo, though, was always going to play the protagonist.

Such is the Nassr captain's reputation and résumé, that his every move is monitored, his every mistake or misplaced pass greeted with howls of derision from opposing fans. The Al Ain faithful were no different, not early on when the sporting superstar attempted a step over, stumbled on the ball and was unceremoniously cleaned out by a combination of Al Ain’s midfield.

Then, not long after, Ronaldo eyed a looping ball close to the Al Ain goal, shaped for an overhead kick, but spooned his attempt well off target. Not for the first time, chants of “Messi”, that old foe from the days at the pinnacle of world football, reverberated around the stadium.

Close to the half-hour, Al Ain's support was in raptures, thinking their team had taken the lead. Rahimi was sent clear on the right, and his low centre was finished superbly by Kaku. The stadium erupted; so too was the Nassr bench, which led by Castro, ran down the touchline en masse to remonstrate with the referee’s assistant.

Following a VAR review, their protestations were answered. The goal was chalked off for offside.

However, Al Ain would ultimately have the opener to reward their endeavour. In first-half stoppage time, a swift move found its way to Kaku who, roles reversed, slid in Rahimi. This time, he stayed onside, nudging the ball beyond the onrushing Ospina before rolling into the net. Al Ain would not be denied once more; the goal was more than merited.

As the hosts caught their breath, Nassr nearly punished them. But Ronaldo’s rasping half-volley from close-range was saved excellently by Essa.

At the beginning of the second half, Ronaldo had another go, yet he could not keep down Ayman Yahya’s cross. As the five-time Ballon d’Or grew evermore frustrated by those in Al Ain white constantly snapping at his heels, his side looked to have slipped to two down.

Rahimi scored on the counter, but it was ruled out. Replays showed he was quite some way beyond the Nassr backline when the release pass was played.

And then, Essa produced an incredible stop to thwart Ronaldo. For once, Al Ain failed to deal with a Nassr cross, and the ball arrived at the former Manchester United, Real Madrid and Juventus star eight yards out. Leaping across the goal and in the other direction, Essa instinctively threw up an arm to block. Ronaldo threw his head in his hands.

In injury time, Laporte thrust his elbow into Bandar Al Ahbabi’s back, the referee consulted VAR and brandished a straight red.

It rather summed up Nassr’s night. Yes, they can go again in what is sure to be a raucous Riyadh in a week. But the first leg, at least, belonged to a defiant and dazzling Al Ain.

MATCH INFO

Karnatake Tuskers 114-1 (10 ovs)

Charles 57, Amla 47

Bangla Tigers 117-5 (8.5 ovs)

Fletcher 40, Moores 28 no, Lamichhane 2-9

Bangla Tiger win by five wickets

How it works

Booklava works on a subscription model. On signing up you receive a free book as part of a 30-day-trial period, after which you pay US$9.99 (Dh36.70) per month to gain access to a library of books and discounts of up to 30 per cent on selected titles. You can cancel your subscription at any time. For more details go to www.booklava.com

UEFA CHAMPIONS LEAGUE FIXTURES

All kick-off times 10.45pm UAE ( 4 GMT) unless stated

Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid

Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

MATCH INFO

Alaves 1 (Perez 65' pen)

Real Madrid 2 (Ramos 52', Carvajal 69')

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

Frida%20
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarla%20Gutierrez%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Frida%20Kahlo%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

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

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

LAST-16 EUROPA LEAGUE FIXTURES

Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm 

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma  (one leg only)  8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm 

Wolves (1) Olympiakos (1) 11pm 

EPL's youngest
  • Ethan Nwaneri (Arsenal)
    15 years, 181 days old
  • Max Dowman (Arsenal)
    15 years, 235 days old
  • Jeremy Monga (Leicester)
    15 years, 271 days old
  • Harvey Elliott (Fulham)
    16 years, 30 days old
  • Matthew Briggs (Fulham)
    16 years, 68 days old
PROFILE OF INVYGO

Started: 2018

Founders: Eslam Hussein and Pulkit Ganjoo

Based: Dubai

Sector: Transport

Size: 9 employees

Investment: $1,275,000

Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri

THE BIO: Mohammed Ashiq Ali

Proudest achievement: “I came to a new country and started this shop”

Favourite TV programme: the news

Favourite place in Dubai: Al Fahidi. “They started the metro in 2009 and I didn’t take it yet.”

Family: six sons in Dubai and a daughter in Faisalabad

 

Disclaimer

Director: Alfonso Cuaron 

Stars: Cate Blanchett, Kevin Kline, Lesley Manville 

Rating: 4/5

The Beach Bum

Director: Harmony Korine

Stars: Matthew McConaughey, Isla Fisher, Snoop Dogg

Two stars

MATCH INFO

AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Updated: March 05, 2024, 6:16 AM