• Al Nassr's Cristiano Ronaldo shows his frustration during the Asian Champions League quarter-final second leg against Al Ain at Al-Awwal Park in Riyadh on March 11, 2024. The UAE side won 3-1 on penalties after the match finished 4-3 to Al Nassr in normal time and 4-4 on aggregate. Reuters
    Al Nassr's Cristiano Ronaldo shows his frustration during the Asian Champions League quarter-final second leg against Al Ain at Al-Awwal Park in Riyadh on March 11, 2024. The UAE side won 3-1 on penalties after the match finished 4-3 to Al Nassr in normal time and 4-4 on aggregate. Reuters
  • Al Ain players and staff celebrate after their victory over Al Nassr. Getty Images
    Al Ain players and staff celebrate after their victory over Al Nassr. Getty Images
  • Sultan Al Shamsi scores Al Ain's third goal. Getty Images
    Sultan Al Shamsi scores Al Ain's third goal. Getty Images
  • Al Nassr's Cristiano Ronaldo celebrates scoring their fourth goal. Reuters
    Al Nassr's Cristiano Ronaldo celebrates scoring their fourth goal. Reuters
  • Al Nassr's Aiman Yahya is shown a red card by referee Ahmed Al Kaf. Reuters
    Al Nassr's Aiman Yahya is shown a red card by referee Ahmed Al Kaf. Reuters
  • Soufiane Rahimi scores for Al Ain. AFP
    Soufiane Rahimi scores for Al Ain. AFP
  • Al Nassr's Cristiano Ronaldo remonstrates with referee Ahmed Al Kaf. Reuters
    Al Nassr's Cristiano Ronaldo remonstrates with referee Ahmed Al Kaf. Reuters
  • Al Ain manager Hernan Crespo during the match in Riyadh. AFP
    Al Ain manager Hernan Crespo during the match in Riyadh. AFP
  • Al Nassr's Sadio Mane under pressure from Erik of Al Ain. AFP
    Al Nassr's Sadio Mane under pressure from Erik of Al Ain. AFP
  • Cristiano Ronaldo celebrates scoring Al Nassr's fourth goal. Reuters
    Cristiano Ronaldo celebrates scoring Al Nassr's fourth goal. Reuters
  • Kouame Kouadio of Al Ain is challenged by Al Nassr's Cristiano Ronaldo. Getty Images
    Kouame Kouadio of Al Ain is challenged by Al Nassr's Cristiano Ronaldo. Getty Images
  • Abdulrahman Ghareeb celebrates after pulling a goal back for Al Nassr in first-half added-time. Reuters
    Abdulrahman Ghareeb celebrates after pulling a goal back for Al Nassr in first-half added-time. Reuters
  • Al Ain's Khalid Eisa and manager Hernan Crespo celebrate after Soufiane Rahimi's second goal. Reuters
    Al Ain's Khalid Eisa and manager Hernan Crespo celebrate after Soufiane Rahimi's second goal. Reuters
  • Soufiane Rahimi celebrates scoring for Al Ain. AFP
    Soufiane Rahimi celebrates scoring for Al Ain. AFP
  • Al Nassr attacker Sadio Mane controls the ball. Reuters
    Al Nassr attacker Sadio Mane controls the ball. Reuters
  • Al Nassr's Cristiano Ronaldo reacts after Al Ain's first goal. Getty Images
    Al Nassr's Cristiano Ronaldo reacts after Al Ain's first goal. Getty Images
  • The Al Ain team before the match. Reuters
    The Al Ain team before the match. Reuters
  • The Al Nassr team before the match. Getty Images
    The Al Nassr team before the match. Getty Images
  • Al Ain fans before the match. Reuters
    Al Ain fans before the match. Reuters
  • Soccer Football - Asian Champions League - Quarter Final - Second Leg - Al Nassr v Al Ain - Al-Awwal Park, Riyadh, Saudi Arabia - March 11, 2024 Al Nassr fans before the match REUTERS / Stringer
    Soccer Football - Asian Champions League - Quarter Final - Second Leg - Al Nassr v Al Ain - Al-Awwal Park, Riyadh, Saudi Arabia - March 11, 2024 Al Nassr fans before the match REUTERS / Stringer

Ronaldo and Al Nassr pay penalty as Al Ain secure shoot-out victory in Champions League


John McAuley
  • English
  • Arabic

Al Ain booked a place in the Asian Champions League semi-finals with an incredible penalty-shoot-out win in a thriller against Al Nassr on Monday night.

The UAE side, the only Emirati club to be crowned continental champions, prevailed 3-1 on spot-kicks after the match in Riyadh had finished 4-3 to Cristiano Ronaldo’s side for the tie to settle at 4-4. Al Ain had won last week’s first leg at home 1-0.

However, Marcelo Brozovic, Alex Telles and Otavio failed to convert their spot-kicks for the visitors at Al Awwal Park to progress to a last-four clash with either Al Hilal or Al Ittihad.

Ronaldo, who had moments before scored from the spot to force the shootout, departed the pitch visibly upset by the result.

Just like seven days previously, Al Ain took a deserved lead. As it was at the Hazza bin Zayed Stadium, Sofiane Rahimi raced away from the Nassr defence, set clear by Kaku’s sumptuous slide pass, and the Moroccan finished superbly through goalkeeper Raghed Al Najjar’s legs. The goal was initially chalked off, but after a protracted VAR review, the decision was reversed.

Not long after Essa had saved well from Ronaldo’s low shot, Al Ain were two goals to the good. On 45 minutes, Matias Palacious played in Rahimi on the left, with the forward shaping to curl into the far corner before chopping his shot inside Nassr’s near post. It was an expert effort, Rahimi the Saudi side’s bete noire once more.

However, right when the hosts appeared rattled, a reprieve. Essa went chasing Brozovic’s overhit pass to Sadio Mane, following the Senegal striker outside his area and was then left stranded. Mane’s scuffed shot fell right at Abdulrahman Gareeb’s feet, with the Nassr forward slotting home. A lifeline, it arrived in the fifth minute of first-half stoppage time.

On 52 minutes, Nassr had parity in the match, when Otavio drove to the byline and drilled a cross that cannoned off Essa’s legs and flew into the net.

Then came an astonishing Ronaldo’s miss. Essa pawed a deflected shot right into the Portugal captain’s path and, two yards out with the goal at his mercy, the five-time Ballon d’Or winner placed the ball the wrong side of the post. He held his head in his hands.

Suddenly, though, it did not matter. Telles whipped in a free-kick from the right, Essa saw it late but should have still repelled, and the tie was back in the balance at 3-3.

Al Ain were distraught, manager Hernan Crespo, too. The Argentine complained that, only moments before, Mane should’ve seen red for grabbing Al Ain substitute Saeed Juma by the throat. Replays suggested the former Liverpool forward was fortunate only to be booked.

In the first half of extra-time, Nassr were reduced to 10 men. Ayman Yahya hurdled a teammate, but came clattering down on Bandar Al Ahbabi, both sets of studs raking the Al Ain’s captain’s body. Having originally brandished the yellow, the referee consulted VAR and upgraded to red.

Almost immediately, Al Ain made their numerical advantage count, even if it did require a huge helping hand from Nassr’s Al Najjar. Palacios skewed a speculative cross towards goal, Al Najjar somehow fumbled it unchallenged, and winger Sultan Al Shamsi was on hand to poke home.

Out of nowhere, Al Ain had the upper hand. Eventually, they would be pegged back. With four minutes remaining, Juma was adjudged to have pulled back Ronaldo in the area as the forward was poised to meet a cross, and a penalty was awarded. Ronaldo chipped his spot-kick casually down the middle to send to contest to penalties.

There, Essa opened by saving brilliantly from Brozovic, Telles struck the crossbar and Otavio thrashed his penalty wide. In contrast, Al Ain stayed strong from 12 yards and advanced with a memorable victory.

Their semi-final opponent will be confirmed late on Tuesday, when two-time winners Ittihad host record four-time champions Hilal in Jeddah seeking to overturn a 2-0 deficit.

Allardyce's management career

Clubs (10) - Limerick (1991-1992), Perston North End (1992), Blackpool (1994-1996), Notts County (1997-1999), Bolton Wanderers (1999-2007), Newcastle United (2007-2008), Blackburn Rovers (2008-2010), West Ham United (2011-2015), Sunderland (2016), Crystal Palace (2016-2017)

Countries (1) - England (2016)

Closing the loophole on sugary drinks

As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.

The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.

Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.

Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
 

Not taxed:

Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.

'Laal Kaptaan'

Director: Navdeep Singh

Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain

Rating: 2/5

Tips on buying property during a pandemic

Islay Robinson, group chief executive of mortgage broker Enness Global, offers his advice on buying property in today's market.

While many have been quick to call a market collapse, this simply isn’t what we’re seeing on the ground. Many pockets of the global property market, including London and the UAE, continue to be compelling locations to invest in real estate.

While an air of uncertainty remains, the outlook is far better than anyone could have predicted. However, it is still important to consider the wider threat posed by Covid-19 when buying bricks and mortar. 

Anything with outside space, gardens and private entrances is a must and these property features will see your investment keep its value should the pandemic drag on. In contrast, flats and particularly high-rise developments are falling in popularity and investors should avoid them at all costs.

Attractive investment property can be hard to find amid strong demand and heightened buyer activity. When you do find one, be prepared to move hard and fast to secure it. If you have your finances in order, this shouldn’t be an issue.

Lenders continue to lend and rates remain at an all-time low, so utilise this. There is no point in tying up cash when you can keep this liquidity to maximise other opportunities. 

Keep your head and, as always when investing, take the long-term view. External factors such as coronavirus or Brexit will present challenges in the short-term, but the long-term outlook remains strong. 

Finally, keep an eye on your currency. Whenever currency fluctuations favour foreign buyers, you can bet that demand will increase, as they act to secure what is essentially a discounted property.

The story of Edge

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, established Edge in 2019.

It brought together 25 state-owned and independent companies specialising in weapons systems, cyber protection and electronic warfare.

Edge has an annual revenue of $5 billion and employs more than 12,000 people.

Some of the companies include Nimr, a maker of armoured vehicles, Caracal, which manufactures guns and ammunitions company, Lahab

 

New schools in Dubai
MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Tightening the screw on rogue recruiters

The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.

 Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.

A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.

The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.

The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.

Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.

Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment

But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.

If you go

The flights
Emirates and Etihad fly direct to Nairobi, with fares starting from Dh1,695. The resort can be reached from Nairobi via a 35-minute flight from Wilson Airport or Jomo Kenyatta International Airport, or by road, which takes at least three hours.

The rooms
Rooms at Fairmont Mount Kenya range from Dh1,870 per night for a deluxe room to Dh11,000 per night for the William Holden Cottage.

The biog

Hobby: "It is not really a hobby but I am very curious person. I love reading and spend hours on research."

Favourite author: Malcom Gladwell 

Favourite travel destination: "Antigua in the Caribbean because I have emotional attachment to it. It is where I got married."

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A
THE SPECS

Engine: 1.5-litre, four-cylinder turbo

Transmission: seven-speed dual clutch automatic

Power: 169bhp

Torque: 250Nm

Price: Dh54,500

On sale: now

Celta Vigo 2
Castro (45'), Aspas (82')

Barcelona 2
Dembele (36'), Alcacer (64')

Red card: Sergi Roberto (Barcelona)

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
'Hocus%20Pocus%202'
%3Cp%3EDirector%3A%20Anne%20Fletcher%3Cbr%3E%3Cbr%3EStars%3A%20Bette%20Midler%2C%20Sarah%20Jessica%20Parker%2C%20Kathy%20Najimy%3Cbr%3E%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
Masters%20of%20the%20Air
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Cary%20Joji%20Fukunaga%2C%20Dee%20Rees%2C%20Anna%20Boden%2C%20Ryan%20Fleck%2C%20Tim%20Van%20Patten%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Austin%20Butler%2C%20Callum%20Turner%2C%20Anthony%20Boyle%2C%20Barry%20Keoghan%2C%20Sawyer%20Spielberg%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
The biog

Hometown: Cairo

Age: 37

Favourite TV series: The Handmaid’s Tale, Black Mirror

Favourite anime series: Death Note, One Piece and Hellsing

Favourite book: Designing Brand Identity, Fifth Edition

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20HyperPay%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202014%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Muhannad%20Ebwini%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Riyadh%2C%20Saudi%20Arabia%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20FinTech%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%2455m%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20AB%20Ventures%2C%20Amwal%20Capital%2C%20INet%2C%20Mada%20VC%2C%20Mastercard%2C%20SVC%3C%2Fp%3E%0A
Rebel%20Moon%20%E2%80%93%20Part%20Two%3A%20The%20Scargiver%20review%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Zack%20Snyder%3Cbr%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Sofia%20Boutella%2C%20Charlie%20Hunnam%2C%20Ed%20Skrein%2C%20Sir%20Anthony%20Hopkins%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
The lowdown

Bohemian Rhapsody

Director: Bryan Singer

Starring: Rami Malek, Lucy Boynton, Gwilym Lee

Rating: 3/5

Profile of VoucherSkout

Date of launch: November 2016

Founder: David Tobias

Based: Jumeirah Lake Towers

Sector: Technology

Size: 18 employees

Stage: Embarking on a Series A round to raise $5 million in the first quarter of 2019 with a 20 per cent stake

Investors: Seed round was self-funded with “millions of dollars” 

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
MATCH INFO

Fulham 0

Aston Villa 3 (Grealish 4', Hourihane 15', Mings 48')

Man of the match: Jack Grealish (Aston Villa)

The five pillars of Islam
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

TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

Updated: March 11, 2024, 11:17 PM