• TURKEY RATINGS. Let in three and played his part in horrible mix up for second goal. Reuters
    Altay Bayindir 3/10
    TURKEY RATINGS. Let in three and played his part in horrible mix up for second goal. Reuters
    TURKEY RATINGS. Let in three and played his part in horrible mix up for second goal. Reuters
  • One first-half cross should have led to the opener. Fell asleep and played Ronaldo onside in prelude to goal number three. Booked for dissent. AFP
    Zeki Celik 4/10
    One first-half cross should have led to the opener. Fell asleep and played Ronaldo onside in prelude to goal number three. Booked for dissent. AFP
    One first-half cross should have led to the opener. Fell asleep and played Ronaldo onside in prelude to goal number three. Booked for dissent. AFP
  • Will have nightmares about the no look back-pass that gifted Portugal a 2-0 lead. Harshly booked but needs to stay on his feet more. A bit of a disaster all round. Getty Images
    Samet Akaydin 2/10
    Will have nightmares about the no look back-pass that gifted Portugal a 2-0 lead. Harshly booked but needs to stay on his feet more. A bit of a disaster all round. Getty Images
    Will have nightmares about the no look back-pass that gifted Portugal a 2-0 lead. Harshly booked but needs to stay on his feet more. A bit of a disaster all round. Getty Images
  • Never convinced. Too quick to go to ground. Dived in recklessly as Ronalso set up the third. Booked. Getty Images
    Abdulkerim Bardakci 3/10
    Never convinced. Too quick to go to ground. Dived in recklessly as Ronalso set up the third. Booked. Getty Images
    Never convinced. Too quick to go to ground. Dived in recklessly as Ronalso set up the third. Booked. Getty Images
  • The only member of Turkey's back four not to be booked. Had a difficult game but kept going. AP
    Ferdi Kadioglu 5/10
    The only member of Turkey's back four not to be booked. Had a difficult game but kept going. AP
    The only member of Turkey's back four not to be booked. Had a difficult game but kept going. AP
  • Got on the ball and a couple of decent passes early on as Turkey looked to break at pace. Disappeared as Portugal took over. EPA
    Kaan Ayhan 4/10
    Got on the ball and a couple of decent passes early on as Turkey looked to break at pace. Disappeared as Portugal took over. EPA
    Got on the ball and a couple of decent passes early on as Turkey looked to break at pace. Disappeared as Portugal took over. EPA
  • One glorious switch of play led to great chance for Akturkoglu in early going but struggled to impact game and set-piece deliveries were below his usual high standard. EPA
    Hakan Calhanoglu 5/10
    One glorious switch of play led to great chance for Akturkoglu in early going but struggled to impact game and set-piece deliveries were below his usual high standard. EPA
    One glorious switch of play led to great chance for Akturkoglu in early going but struggled to impact game and set-piece deliveries were below his usual high standard. EPA
  • Missed big chance early in game. Tested Costa after wriggling free in a rare Turkey attack. Withdrawn on the hour. EPA
    Kerem Akturkoglu 5/10
    Missed big chance early in game. Tested Costa after wriggling free in a rare Turkey attack. Withdrawn on the hour. EPA
    Missed big chance early in game. Tested Costa after wriggling free in a rare Turkey attack. Withdrawn on the hour. EPA
  • Deflected the ball into Silva's path for opening goal. Hooked at half-time. Getty Images
    Orkun Kokcu 5/10
    Deflected the ball into Silva's path for opening goal. Hooked at half-time. Getty Images
    Deflected the ball into Silva's path for opening goal. Hooked at half-time. Getty Images
  • Lively enough in the opening exchanges but anonymous after that. Failed to track Mendes in build-up to opener. Replaced by Guler with 20 minutes remaining. Getty Images
    Yunus Akgun 5/10
    Lively enough in the opening exchanges but anonymous after that. Failed to track Mendes in build-up to opener. Replaced by Guler with 20 minutes remaining. Getty Images
    Lively enough in the opening exchanges but anonymous after that. Failed to track Mendes in build-up to opener. Replaced by Guler with 20 minutes remaining. Getty Images
  • Starved of service and completely ineffective. AFP
    Baris Alper Yilmaz 4/10
    Starved of service and completely ineffective. AFP
    Starved of service and completely ineffective. AFP
  • TURKEY SUBS. (On for Kokcu, 45'): Tried to add energy but was parachuted into a losing effort. EPA
    Yusuf Yazici 5/10
    TURKEY SUBS. (On for Kokcu, 45'): Tried to add energy but was parachuted into a losing effort. EPA
    TURKEY SUBS. (On for Kokcu, 45'): Tried to add energy but was parachuted into a losing effort. EPA
  • (On for Akturkoglu, 58'): Precious little chance to show quality with team sliding towards heavy defeat. EPA
    Kenan Yildiz 5/10
    (On for Akturkoglu, 58'): Precious little chance to show quality with team sliding towards heavy defeat. EPA
    (On for Akturkoglu, 58'): Precious little chance to show quality with team sliding towards heavy defeat. EPA
  • (On for Ayhan, 58'): Pitched into hopelessly overmatched Turkish midfield. Getty Images
    Ismail Yuksek 5/10
    (On for Ayhan, 58'): Pitched into hopelessly overmatched Turkish midfield. Getty Images
    (On for Ayhan, 58'): Pitched into hopelessly overmatched Turkish midfield. Getty Images
  • (On Akgun, 70'): Not fit to start and will need to be if Turkey are to bounce back from this. Getty Images
    Arda Guler 6/10
    (On Akgun, 70'): Not fit to start and will need to be if Turkey are to bounce back from this. Getty Images
    (On Akgun, 70'): Not fit to start and will need to be if Turkey are to bounce back from this. Getty Images
  • (On for Akaydin, 75'): Solid enough and will surely get a start now after the performances of the starting centre-backs. Reuters
    Merih Demiral 6/10
    (On for Akaydin, 75'): Solid enough and will surely get a start now after the performances of the starting centre-backs. Reuters
    (On for Akaydin, 75'): Solid enough and will surely get a start now after the performances of the starting centre-backs. Reuters
  • PORTUGAL RATINGS. Portugal had only kept one clean sheet in last six, yet Roberto Martinez’s side were barely troubled as they went through as group winners. AFP
    Diogo Costa 7/10
    PORTUGAL RATINGS. Portugal had only kept one clean sheet in last six, yet Roberto Martinez’s side were barely troubled as they went through as group winners. AFP
    PORTUGAL RATINGS. Portugal had only kept one clean sheet in last six, yet Roberto Martinez’s side were barely troubled as they went through as group winners. AFP
  • Beaten at the far post as Turkey almost went ahead after six minutes, then ran forward and misplaced a pass for Ronaldo. He was saved as the Turkish defender Akaydin turned it into his own net for the second goal. AP
    Joao Cancelo 7/10
    Beaten at the far post as Turkey almost went ahead after six minutes, then ran forward and misplaced a pass for Ronaldo. He was saved as the Turkish defender Akaydin turned it into his own net for the second goal. AP
    Beaten at the far post as Turkey almost went ahead after six minutes, then ran forward and misplaced a pass for Ronaldo. He was saved as the Turkish defender Akaydin turned it into his own net for the
  • The 41-year-old used all his experience in his fifth Euros to make brilliantly timed challenges and interceptions against players half his age. Still reads the game so well. Received an ovation, even from the vast Turkish following, as he left the field. AP
    Pepe 8/10
    The 41-year-old used all his experience in his fifth Euros to make brilliantly timed challenges and interceptions against players half his age. Still reads the game so well. Received an ovation, even from the vast Turkish following, as he left the field. AP
    The 41-year-old used all his experience in his fifth Euros to make brilliantly timed challenges and interceptions against players half his age. Still reads the game so well. Received an ovation, even
  • Faultless on the floor and in the air, he had more touches – by a distance – than any other player. Reuters
    Ruben Dias 7/10
    Faultless on the floor and in the air, he had more touches – by a distance – than any other player. Reuters
    Faultless on the floor and in the air, he had more touches – by a distance – than any other player. Reuters
  • Left-back got forward from deep to cross for the opening goal in a move which undid Turkey. Created a vast space for his teammates to exploit. EPA
    Nuno Mendes 7/10
    Left-back got forward from deep to cross for the opening goal in a move which undid Turkey. Created a vast space for his teammates to exploit. EPA
    Left-back got forward from deep to cross for the opening goal in a move which undid Turkey. Created a vast space for his teammates to exploit. EPA
  • Central midfielder is an important player for Portugal, he used his height to head away early Turkish pressure. Booked. Reuters
    Joao Palhinha 6/10
    Central midfielder is an important player for Portugal, he used his height to head away early Turkish pressure. Booked. Reuters
    Central midfielder is an important player for Portugal, he used his height to head away early Turkish pressure. Booked. Reuters
  • Right-sided midfielder who surged forward to support the attack for the first goal. A smooth game for a smooth team who are among the favourites. Getty Images
    Vitinha 7/10
    Right-sided midfielder who surged forward to support the attack for the first goal. A smooth game for a smooth team who are among the favourites. Getty Images
    Right-sided midfielder who surged forward to support the attack for the first goal. A smooth game for a smooth team who are among the favourites. Getty Images
  • Started on left but came central. Got the second by staying onside as Portugal were gifted another goal. AFP
    Bruno Fernandes 7/10
    Started on left but came central. Got the second by staying onside as Portugal were gifted another goal. AFP
    Started on left but came central. Got the second by staying onside as Portugal were gifted another goal. AFP
  • Put Portugal ahead, a left-foot finish from a cross. In doing so he became the first Man City player to score against a Man United goalkeeper (Bayindir) in a major tournament. Tried to reverse an 89th minute shot into the goal for a fourth when a pass would have been better. Helped control the game and always hits the target. AFP
    Bernardo Silva 9/10
    Put Portugal ahead, a left-foot finish from a cross. In doing so he became the first Man City player to score against a Man United goalkeeper (Bayindir) in a major tournament. Tried to reverse an 89th minute shot into the goal for a fourth when a pass would have been better. Helped control the game and always hits the target. AFP
    Put Portugal ahead, a left-foot finish from a cross. In doing so he became the first Man City player to score against a Man United goalkeeper (Bayindir) in a major tournament. Tried to reverse an 89th
  • Miscommunication in an attack – but not as bad as for the Turkish players as it went in. Shot over on 36 minutes as Portugal easily beat Turkey’s press. Playing in his sixth Euros, he stayed onside and unselfishly set up Fernandes for the third. Reuters
    Cristiano Ronaldo 8/10
    Miscommunication in an attack – but not as bad as for the Turkish players as it went in. Shot over on 36 minutes as Portugal easily beat Turkey’s press. Playing in his sixth Euros, he stayed onside and unselfishly set up Fernandes for the third. Reuters
    Miscommunication in an attack – but not as bad as for the Turkish players as it went in. Shot over on 36 minutes as Portugal easily beat Turkey’s press. Playing in his sixth Euros, he stayed onside an
  • Yellow card – accurate but disputed by his coach - means he’ll miss the next game against Georgia. Both yellows were for diving. Such is Portugal’s depth, his loss will be covered. EPA
    Rafael Leao 6/10
    Yellow card – accurate but disputed by his coach - means he’ll miss the next game against Georgia. Both yellows were for diving. Such is Portugal’s depth, his loss will be covered. EPA
    Yellow card – accurate but disputed by his coach - means he’ll miss the next game against Georgia. Both yellows were for diving. Such is Portugal’s depth, his loss will be covered. EPA
  • PORTUGAL SUBS. (On for Leao, 46'): On for the booked Leao at half time. Valuable minutes for the first of the five subs in one of the strongest squads. EPA
    Pedro Neto 6/10
    PORTUGAL SUBS. (On for Leao, 46'): On for the booked Leao at half time. Valuable minutes for the first of the five subs in one of the strongest squads. EPA
    PORTUGAL SUBS. (On for Leao, 46'): On for the booked Leao at half time. Valuable minutes for the first of the five subs in one of the strongest squads. EPA
  • (On for Palhinha, 45'): On for the cautioned Palhinha at the break. Lovely feet. Reuters
    Ruben Neves 6/10
    (On for Palhinha, 45'): On for the cautioned Palhinha at the break. Lovely feet. Reuters
    (On for Palhinha, 45'): On for the cautioned Palhinha at the break. Lovely feet. Reuters
  • (On for Cancelo, 68'): Helped retain the calm. EPA
    Nelson Semedo 5/10
    (On for Cancelo, 68'): Helped retain the calm. EPA
    (On for Cancelo, 68'): Helped retain the calm. EPA
  • (On for Pepe, 83'): Gave Pepe a late breather. EPA
    Antonio Silva N/A
    (On for Pepe, 83'): Gave Pepe a late breather. EPA
    (On for Pepe, 83'): Gave Pepe a late breather. EPA
  • (On for Vitinha, 88'): On for closing stages, the 19-year-old central midfielder is tipped to be a breakout star in Euro 2024. Reuters
    Joao Neves N/A
    (On for Vitinha, 88'): On for closing stages, the 19-year-old central midfielder is tipped to be a breakout star in Euro 2024. Reuters
    (On for Vitinha, 88'): On for closing stages, the 19-year-old central midfielder is tipped to be a breakout star in Euro 2024. Reuters

Turkey v Portugal player ratings: Akaydin 2, Kokcu 5; Silva 9, Ronaldo 8


  • English
  • Arabic

Turkey defender Samet Akaydin scored a nightmare own goal as Portugal qualified for the last 16 of Euro 2024 by sealing top spot in Group F with a comfortable 3-0 victory in Dortmund.

Fenerbahce centre-back Akaydin inexplicably passed the ball past goalkeeper Altay Bayindir and into an empty net under little pressure after an attack involving Joao Cancelo and Cristiano Ronaldo had broken down.

Bernardo Silva’s first goal at a major international tournament had broken the deadlock for the Euro 2016 champions at Signal Iduna Park before Ronaldo unselfishly teed up Bruno Fernandes for the third.

Portugal returned to action after opening their Euros challenge with a last-gasp 2-1 win over Czech Republic, while Turkey also had an opportunity to book a place in the last 16 following an entertaining 3-1 win against Georgia.

Kerem Akturkoglu wasted an early chance for Vincenzo Montella’s side before Manchester City's Silva stroked home left-footed in the 21st minute after Nuno Mendes’ cross took a touch off Orkun Kokcu.

Turkey’s problems doubled in embarrassing fashion just seven minutes later.

Cancelo’s attempted pass failed to find Ronaldo but Akaydin passed blind and directed his back pass wide of Manchester United keeper Bayindir, with Zeki Celik unable to get back and clear before the ball crossed the line.

Hopes of a Turkey fightback were over 11 minutes after the restart when Ronaldo raced clear to square for a Fernandes a tap-in.

There were a series of breaks in play during the second half as spectators ran on to the pitch to take selfies with Portugal captain and Al Nassr star Ronaldo, prompting concerns about security in Dortmund.

Turkey offered little response in the closing stages as Roberto Martinez’s men convincingly sealed a place in the knockout stages with a game to spare.

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Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

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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

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COMPANY%20PROFILE
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UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

if you go

The flights

Emirates fly direct from Dubai to Houston, Texas, where United have direct flights to Managua. Alternatively, from October, Iberia will offer connections from Madrid, which can be reached by both Etihad from Abu Dhabi and Emirates from Dubai.

The trip

Geodyssey’s (Geodyssey.co.uk) 15-night Nicaragua Odyssey visits the colonial cities of Leon and Granada, lively country villages, the lake island of Ometepe and a stunning array of landscapes, with wildlife, history, creative crafts and more. From Dh18,500 per person, based on two sharing, including transfers and tours but excluding international flights. For more information, visit visitnicaragua.us.

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Series information

Pakistan v Dubai

First Test, Dubai International Stadium

Sun Oct 6 to Thu Oct 11

Second Test, Zayed Stadium, Abu Dhabi

Tue Oct 16 to Sat Oct 20          

 Play starts at 10am each day

 

Teams

 Pakistan

1 Mohammed Hafeez, 2 Imam-ul-Haq, 3 Azhar Ali, 4 Asad Shafiq, 5 Haris Sohail, 6 Babar Azam, 7 Sarfraz Ahmed, 8 Bilal Asif, 9 Yasir Shah, 10, Mohammed Abbas, 11 Wahab Riaz or Mir Hamza

 Australia

1 Usman Khawaja, 2 Aaron Finch, 3 Shaun Marsh, 4 Mitchell Marsh, 5 Travis Head, 6 Marnus Labuschagne, 7 Tim Paine, 8 Mitchell Starc, 9 Peter Siddle, 10 Nathan Lyon, 11 Jon Holland

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
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No Shame

Lily Allen

(Parlophone)

W.
Wael Kfoury
(Rotana)

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

The specs: 2018 Maxus T60

Price, base / as tested: Dh48,000

Engine: 2.4-litre four-cylinder

Power: 136hp @ 1,600rpm

Torque: 360Nm @ 1,600 rpm

Transmission: Five-speed manual

Fuel consumption, combined: 9.1L / 100km

FIGHT CARD

From 5.30pm in the following order:

Featherweight

Marcelo Pontes (BRA) v Azouz Anwar (EGY)

Catchweight 90kg

Moustafa Rashid Nada (KSA) v Imad Al Howayeck (LEB)

Welterweight

Mohammed Al Khatib (JOR) v Gimbat Ismailov (RUS)

Flyweight (women)

Lucie Bertaud (FRA) v Kelig Pinson (BEL)

Lightweight

Alexandru Chitoran (BEL) v Regelo Enumerables Jr (PHI)

Catchweight 100kg

Mohamed Ali (EGY) v Marc Vleiger (NED)

Featherweight

James Bishop (AUS) v Mark Valerio (PHI)

Welterweight

Gerson Carvalho (BRA) v Abdelghani Saber (EGY)

Middleweight 

Bakhtiyar Abbasov (AZE) v Igor Litoshik (BLR)

Bantamweight:

Fabio Mello (BRA) v Mark Alcoba (PHI)

Welterweight

Ahmed Labban (LEB) v Magomedsultan Magemedsultanov (RUS)

Bantamweight

Trent Girdham (AUS) v Jayson Margallo (PHI)

Lightweight

Usman Nurmagomedov (RUS) v Roman Golovinov (UKR)

Middleweight

Tarek Suleiman (SYR) v Steve Kennedy (AUS)

Lightweight

Dan Moret (USA) v Anton Kuivanen (FIN)

Updated: June 22, 2024, 6:58 PM