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