• BAYERN MUNICH RATINGS: First real action of night was picking ball out of net as Vinicius scored in 24th minute. Good block on another effort by Brazilian when he made himself big 10 minutes from time but could not stop same player scoring from spot. AP
    Manuel Neuer 7/10
    BAYERN MUNICH RATINGS: First real action of night was picking ball out of net as Vinicius scored in 24th minute. Good block on another effort by Brazilian when he made himself big 10 minutes from time but could not stop same player scoring from spot. AP
    BAYERN MUNICH RATINGS: First real action of night was picking ball out of net as Vinicius scored in 24th minute. Good block on another effort by Brazilian when he made himself big 10 minutes from time
  • Full-back, who headed home winner against Arsenal in quarter-final, looked solid defensively and pushed forward when possible down right flank. AFP
    Joshua Kimmich 7/10
    Full-back, who headed home winner against Arsenal in quarter-final, looked solid defensively and pushed forward when possible down right flank. AFP
    Full-back, who headed home winner against Arsenal in quarter-final, looked solid defensively and pushed forward when possible down right flank. AFP
  • Defender believes his current form warrants England recall and produced important block on Vinicius shot as Real went hunting for quick leveller in second half. Should have made it 3-1 but sent free header straight at keeper. Reuters
    Eric Dier 7/10
    Defender believes his current form warrants England recall and produced important block on Vinicius shot as Real went hunting for quick leveller in second half. Should have made it 3-1 but sent free header straight at keeper. Reuters
    Defender believes his current form warrants England recall and produced important block on Vinicius shot as Real went hunting for quick leveller in second half. Should have made it 3-1 but sent free h
  • Nightmare evening for South Korean. Caught out by Kroos pass and Vinicius movement for opening goal. Caught out by Modric pass to same player and needed rescuing by Neuer. Booked and gave away penalty for hauling down Rodrygo. Reuters
    Kim Min-jae 4/10
    Nightmare evening for South Korean. Caught out by Kroos pass and Vinicius movement for opening goal. Caught out by Modric pass to same player and needed rescuing by Neuer. Booked and gave away penalty for hauling down Rodrygo. Reuters
    Nightmare evening for South Korean. Caught out by Kroos pass and Vinicius movement for opening goal. Caught out by Modric pass to same player and needed rescuing by Neuer. Booked and gave away penalty
  • Morrocan left-back picked up yellow card for foul on Bellingham that was centimetres away from being penalty just before break. Close call but only blemish of good show on night. PA
    Noussair Mazraoui 7/10
    Morrocan left-back picked up yellow card for foul on Bellingham that was centimetres away from being penalty just before break. Close call but only blemish of good show on night. PA
    Morrocan left-back picked up yellow card for foul on Bellingham that was centimetres away from being penalty just before break. Close call but only blemish of good show on night. PA
  • Energetic in centre of park, some important defensive tackles, good distribution, including one particularly clever ball over top of defence picked out Muller but veteran couldn’t control pass. EPA
    Konrad Laimer 8/10
    Energetic in centre of park, some important defensive tackles, good distribution, including one particularly clever ball over top of defence picked out Muller but veteran couldn’t control pass. EPA
    Energetic in centre of park, some important defensive tackles, good distribution, including one particularly clever ball over top of defence picked out Muller but veteran couldn’t control pass. EPA
  • Won tackles and pressed well from off which helped Bayern pile on early pressure but when Real scored, feel of game changed completely. Slightly harsh when hooked at half-time as Tuchel looked to regain midfield foothold with Kroos dominating. AFP
    Leon Goretzka 6/10
    Won tackles and pressed well from off which helped Bayern pile on early pressure but when Real scored, feel of game changed completely. Slightly harsh when hooked at half-time as Tuchel looked to regain midfield foothold with Kroos dominating. AFP
    Won tackles and pressed well from off which helped Bayern pile on early pressure but when Real scored, feel of game changed completely. Slightly harsh when hooked at half-time as Tuchel looked to rega
  • Denied first-minute goal when Lunin blocked his left-footed strike. Levelled scores just after half-time when he cut inside before firing powerful shot home at keeper’s near post. Getty Images
    Leroy Sane 7/10
    Denied first-minute goal when Lunin blocked his left-footed strike. Levelled scores just after half-time when he cut inside before firing powerful shot home at keeper’s near post. Getty Images
    Denied first-minute goal when Lunin blocked his left-footed strike. Levelled scores just after half-time when he cut inside before firing powerful shot home at keeper’s near post. Getty Images
  • Making his 150th CL appearance, one shy of Xavi’s record, German veteran should brilliant skill to spin away from Kroos before supplying ball to Musiala ahead Bayern winning penalty. PA
    Thomas Muller 7/10
    Making his 150th CL appearance, one shy of Xavi’s record, German veteran should brilliant skill to spin away from Kroos before supplying ball to Musiala ahead Bayern winning penalty. PA
    Making his 150th CL appearance, one shy of Xavi’s record, German veteran should brilliant skill to spin away from Kroos before supplying ball to Musiala ahead Bayern winning penalty. PA
  • A couple of efforts off target that failed to trouble Lunin in opening 45 minutes but was his attacking surge into box that was stopped illegally by Vazquez to earn Bayern a penalty for second goal. Getty Images
    Jamal Musiala 7/10
    A couple of efforts off target that failed to trouble Lunin in opening 45 minutes but was his attacking surge into box that was stopped illegally by Vazquez to earn Bayern a penalty for second goal. Getty Images
    A couple of efforts off target that failed to trouble Lunin in opening 45 minutes but was his attacking surge into box that was stopped illegally by Vazquez to earn Bayern a penalty for second goal. G
  • Nice ball through for Sane’s early chance, then had keeper back-peddling with attempt from centre circle that flew just over. Scored from spot to make it 2-1 and had half chance to make it three but scuffed shot across face of goal. Reuters
    Harry Kane 7/10
    Nice ball through for Sane’s early chance, then had keeper back-peddling with attempt from centre circle that flew just over. Scored from spot to make it 2-1 and had half chance to make it three but scuffed shot across face of goal. Reuters
    Nice ball through for Sane’s early chance, then had keeper back-peddling with attempt from centre circle that flew just over. Scored from spot to make it 2-1 and had half chance to make it three but s
  • SUBS: (On for Goretzka 46’) Brought some strength and defensive protection to midfield. Getty Images
    Raphael Guerreiro 7/10
    SUBS: (On for Goretzka 46’) Brought some strength and defensive protection to midfield. Getty Images
    SUBS: (On for Goretzka 46’) Brought some strength and defensive protection to midfield. Getty Images
  • (On for Muller 80’) Getty Images
    Serge Gnabry N/A
    (On for Muller 80’) Getty Images
    (On for Muller 80’) Getty Images
  • (On for Sane 87’) AP
    Alphonso Davies N/A
    (On for Sane 87’) AP
    (On for Sane 87’) AP
  • REAL MADRID RATINGS: Blocked Sane’s early strike with leg but will be disappointed that same player’s shot found its way in at his near post to make score 1-1. Sent wrong way by Kane for penalty. EPA
    Andriy Lunin 6/10
    REAL MADRID RATINGS: Blocked Sane’s early strike with leg but will be disappointed that same player’s shot found its way in at his near post to make score 1-1. Sent wrong way by Kane for penalty. EPA
    REAL MADRID RATINGS: Blocked Sane’s early strike with leg but will be disappointed that same player’s shot found its way in at his near post to make score 1-1. Sent wrong way by Kane for penalty. EPA
  • Tricky evening at right-back. Gave away obvious penalty when he stuck out a leg that caught Musiala on the shin and Kane made no mistake. Booked in injury-time for foul on Davies. Getty Images
    Lucas Vazquez 6/10
    Tricky evening at right-back. Gave away obvious penalty when he stuck out a leg that caught Musiala on the shin and Kane made no mistake. Booked in injury-time for foul on Davies. Getty Images
    Tricky evening at right-back. Gave away obvious penalty when he stuck out a leg that caught Musiala on the shin and Kane made no mistake. Booked in injury-time for foul on Davies. Getty Images
  • Denied Kane chance for quickfire second goal with well-timed shoulder barge with Bayern striker almost through on goal. Had hands full dealing with experienced operators in England striker and veteran Muller but did well. AFP
    Antonio Rudiger 7/10
    Denied Kane chance for quickfire second goal with well-timed shoulder barge with Bayern striker almost through on goal. Had hands full dealing with experienced operators in England striker and veteran Muller but did well. AFP
    Denied Kane chance for quickfire second goal with well-timed shoulder barge with Bayern striker almost through on goal. Had hands full dealing with experienced operators in England striker and veteran
  • Experienced club captain given nod at centre-half. Clumsy foul on Musiala on edge of box handed free-kick chance to Kane that England captain sent wide. Taken off with 25 minutes to go. EPA
    Nacho 6/10
    Experienced club captain given nod at centre-half. Clumsy foul on Musiala on edge of box handed free-kick chance to Kane that England captain sent wide. Taken off with 25 minutes to go. EPA
    Experienced club captain given nod at centre-half. Clumsy foul on Musiala on edge of box handed free-kick chance to Kane that England captain sent wide. Taken off with 25 minutes to go. EPA
  • Poor defending from full-back for Bayern’s leveller when he allowed Sane plenty of time and pace to cut inside and smash home. AFP
    Ferland Mendy 6/10
    Poor defending from full-back for Bayern’s leveller when he allowed Sane plenty of time and pace to cut inside and smash home. AFP
    Poor defending from full-back for Bayern’s leveller when he allowed Sane plenty of time and pace to cut inside and smash home. AFP
  • France international started in midfield and struggled in opening 20 minutes against Bayern’s intense pressing. Improved but then switched to centre-back in second half reshuffle. Getty Images
    Aurelien Tchouameni 6/10
    France international started in midfield and struggled in opening 20 minutes against Bayern’s intense pressing. Improved but then switched to centre-back in second half reshuffle. Getty Images
    France international started in midfield and struggled in opening 20 minutes against Bayern’s intense pressing. Improved but then switched to centre-back in second half reshuffle. Getty Images
  • Up against old club and jeered from start but was his perfect through-ball that allowed Vinicius to open scoring. Nearly grabbed second himself but Neuer saved curling effort. Booked for foul on Kane. EPA
    Toni Kroos 9/10
    Up against old club and jeered from start but was his perfect through-ball that allowed Vinicius to open scoring. Nearly grabbed second himself but Neuer saved curling effort. Booked for foul on Kane. EPA
    Up against old club and jeered from start but was his perfect through-ball that allowed Vinicius to open scoring. Nearly grabbed second himself but Neuer saved curling effort. Booked for foul on Kane.
  • Like second leg of quarter-final against Manchester City, Valverde’s efforts were mostly restricted to good defensive work and sensible distribution of ball. AP
    Federico Valverde 7/10
    Like second leg of quarter-final against Manchester City, Valverde’s efforts were mostly restricted to good defensive work and sensible distribution of ball. AP
    Like second leg of quarter-final against Manchester City, Valverde’s efforts were mostly restricted to good defensive work and sensible distribution of ball. AP
  • Quiet first half although he would have been through on goal just before break had Mazraoui not scythed him down. Picked out Kroos after nice movement and pass but German saw shot saved. Came off with 15 minutes left with cramp. AFP
    Jude Bellingham 6/10
    Quiet first half although he would have been through on goal just before break had Mazraoui not scythed him down. Picked out Kroos after nice movement and pass but German saw shot saved. Came off with 15 minutes left with cramp. AFP
    Quiet first half although he would have been through on goal just before break had Mazraoui not scythed him down. Picked out Kroos after nice movement and pass but German saw shot saved. Came off with
  • Scorer of crucial goals but little goalmouth action here until second when he showed great skill to set up chance but saw cross-shot blocked. Pulled down by Kim which led to Vinicius scoring penalty. Getty Images
    Rodrygo 7/10
    Scorer of crucial goals but little goalmouth action here until second when he showed great skill to set up chance but saw cross-shot blocked. Pulled down by Kim which led to Vinicius scoring penalty. Getty Images
    Scorer of crucial goals but little goalmouth action here until second when he showed great skill to set up chance but saw cross-shot blocked. Pulled down by Kim which led to Vinicius scoring penalty.
  • Real Madrid's Brazilian forward #07 Vinicius Junior celebrates scoring a penalty during the UEFA Champions League semi-final first leg football match between FC Bayern Munich and Real Madrid CF on April 30, 2024 in Munich, southern Germany. (Photo by Kirill KUDRYAVTSEV / AFP)
    FBL-EUR-C1-BAYERN MUNICH-REAL MADRID
    Real Madrid's Brazilian forward #07 Vinicius Junior celebrates scoring a penalty during the UEFA Champions League semi-final first leg football match between FC Bayern Munich and Real Madrid CF on April 30, 2024 in Munich, southern Germany. (Photo by Kirill KUDRYAVTSEV / AFP)
    Real Madrid's Brazilian forward #07 Vinicius Junior celebrates scoring a penalty during the UEFA Champions League semi-final first leg football match between FC Bayern Munich and Real Madrid CF on Apr
  • SUBS: (On for Nacho 65’) Could have picked up booking seconds after coming on for bringing down Musiala. EPA
    Eduardo Camavinga 6/10
    SUBS: (On for Nacho 65’) Could have picked up booking seconds after coming on for bringing down Musiala. EPA
    SUBS: (On for Nacho 65’) Could have picked up booking seconds after coming on for bringing down Musiala. EPA
  • (On for Bellingham 75’) One trademark quality pass over defence that put Vinicius through on goal but keeper saved Brazilian’s strike. AFP
    Luka Modric 7/10
    (On for Bellingham 75’) One trademark quality pass over defence that put Vinicius through on goal but keeper saved Brazilian’s strike. AFP
    (On for Bellingham 75’) One trademark quality pass over defence that put Vinicius through on goal but keeper saved Brazilian’s strike. AFP
  • (On for Kroos 75’) Little chance to make impact after coming on. AP
    Brahim Diaz 6/10
    (On for Kroos 75’) Little chance to make impact after coming on. AP
    (On for Kroos 75’) Little chance to make impact after coming on. AP
  • (On for Rorygo 87’) Reuters
    Joselu N/A
    (On for Rorygo 87’) Reuters
    (On for Rorygo 87’) Reuters

Bayern Munich v Real Madrid player ratings: Kim 4, Kane 7; Kroos 9, Vinicius 8


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A Vinicius Junior double earned Real Madrid a 2-2 draw against Bayern Munich in the Champions League semi-final first-leg finishes 2-2 at Allianz Arena on Tuesday.

The Brazilian forward had put the runaway La Liga leaders ahead completely against the run of play in the 24th minute after being put through on goal by a superb Tony Kroos through-ball.

But the game turned on its head in four second-half minutes. First, Leroy Sane cut inside from the left before blasting home a shot that beat Real goalkeeper Andriy Lunin at his near post in the 53rd minute.

Then Jamal Musiala went down in the box after a lazy challenge from Lucas Vazquez and Bundesliga top-scorer Harry Kane made no mistake from the spot to put Bayern in front.

Bayern defender Eric Dier then missed a chance to make it 3-1 when he headed straight at Lunin and the Bavarians were made to pay seven minutes from time.

South Korean defender Kim Min-jae, who had a night he will want to forget, hauled down Rodrygo and Vinicius scored from the penalty spot to earn Real Madrid a 2-2 draw. The second leg takes place in Spain next Wednesday.

Real manager Carlo Ancelotti said: “In the first half we had to defend but we did it without the intensity I wanted. They went ahead in the second half but I thought we pressed better then.

“My overall impression was that we were pretty comfortable but that we lacked our best intensity. For that reason, you have to suffer in a place like this – everyone in the world knows that.”

“Kroos played well throughout,” Ancelotti added of his Germany midfielder. “Jude [Bellingham] had some cramp so when I made the substitutions I was looking for fresh legs. Things needed to change and we had resources on the bench I wanted to use.

“Now we are in a great position in the league and in this semi-final too – now we have to give everything in order to reach Wembley.”

“If we couldn't win, we were determined not to lose,” added Rodrygo, who scored in the quarter-final first and second legs against Manchester City. “Given what went on tonight, a draw's a good result. We know the Champions League. We're accustomed to matches like this.

“I believe that teams think they've killed us off and that's when we are at our most dangerous. It was a spell of the match when we weren't actually all that terrific but we get the equaliser.

“Our first goal came from a magical pass from Toni Kroos. We all keep telling him to keep on playing for not just one more season but many seasons to come yet. He's genuinely a maestro with talent which people love to watch and we all love to play with.”

England captain Kane, who is join top scorer in this season's competition with eight goals – alongside Kylian Mbappe, whose Paris Saint-Germain side take on Borussia Dortmund in Wednesday's other semi-final first leg – believes Bayern “can take a lot of positives” from the match.

“Everything we're fighting for is in this competition,” said the former Tottenham Hotspur striker. “We've just got to find a way to get it done. Real Madrid away is going to be tough but we've got to go there with full belief and go for the win.

“The Champions League is the biggest of them all. If we can somehow get our hands on it, it will be an amazing season – but there's still a long way to go.

“These are the big games, under the lights. The atmosphere today was incredible. I'm sure it will be the same next week. I want to be playing in these big games and it doesn't come any bigger.

“We can take a lot of positives from today. There are some small details that we have to take away and get right, because we can get punished. We've got to take positivity into next week.”

You can see the player ratings from Tuesday's game in the gallery above. To move on to the next slide, slick on the arrows or swipe if using a mobile device.

WORLD'S%2010%20HIGHEST%20MOUNTAINS
%3Cp%3E1.%09Everest%0D%3Cbr%3E2.%09K2%0D%3Cbr%3E3.%09Kangchenjunga%0D%3Cbr%3E4.%09Lhotse%0D%3Cbr%3E5.%09Makalu%0D%3Cbr%3E6.%09Cho%20Oyu%0D%3Cbr%3E7.%09Dhaulagiri%0D%3Cbr%3E8.%09Manaslu%0D%3Cbr%3E9.%09Nanga%20Parbat%0D%3Cbr%3E10.%09Annapurna%0D%3C%2Fp%3E%0A
The 12

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
INDIA SQUAD

Virat Kohli (capt), Rohit Sharma, Shikhar Dhawan, KL Rahul, Vijay Shankar, MS Dhoni (wk), Kedar Jadhav, Dinesh Karthik, Yuzvendra Chahal, Kuldeep Yadav, Bhuvneshwar Kumar, Jasprit Bumrah, Hardik Pandya, Ravindra Jadeja, Mohammed Shami

5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20LPTO%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20HDR10%2B%2C%20Corning%20Gorilla%20Glass%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Qualcomm%20Snapdragon%208%2B%20Gen%202%2C%20octa-core%3B%20Adreno%20730%20GPU%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2013%2C%20Nothing%20OS%202%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20wide%2C%20f%2F1.9%20%2B%2050MP%20ultrawide%2C%20f%2F2.2%3B%20OIS%2C%20auto-focus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030%2F60fps%2C%201080p%20%40%2030%2F60fps%3B%20live%20HDR%2C%20OIS%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.5%2C%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%20Full-HD%20%40%2030fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204700mAh%3B%20full%20charge%20in%2055m%20w%2F%2045w%20charger%3B%20Qi%20wireless%2C%20dual%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Dark%20grey%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2)%2C%20USB-C-to-USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh2%2C499%20(12GB%2F256GB)%20%2F%20Dh2%2C799%20(12GB%2F512GB)%3C%2Fp%3E%0A
The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

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

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

The specs: 2018 Peugeot 5008

Price, base / as tested: Dh99,900 / Dh134,900

Engine: 1.6-litre turbocharged four-cylinder

Transmission: Six-speed automatic

Power: 165hp @ 6,000rpm

Torque: 240Nm @ 1,400rpm

Fuel economy, combined: 5.8L / 100km

match info

Maratha Arabians 138-2

C Lynn 91*, A Lyth 20, B Laughlin 1-15

Team Abu Dhabi 114-3

L Wright 40*, L Malinga 0-13, M McClenaghan 1-17

Maratha Arabians won by 24 runs

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hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

Rafael Nadal's record at the MWTC

2009 Finalist

2010 Champion

Jan 2011 Champion

Dec 2011 Semi-finalist

Dec 2012 Did not play

Dec 2013 Semi-finalist

2015 Semi-finalist

Jan 2016 Champion

Dec 2016 Champion

2017 Did not play

 

Updated: May 01, 2024, 2:39 AM