• Spain players celebrate after beating England 2-1 in the Euro 2024 final in Berlin on July 14, 2024. Getty Images
    Spain players celebrate after beating England 2-1 in the Euro 2024 final in Berlin on July 14, 2024. Getty Images
  • Spain captain Alvaro Morata celebrates with the trophy after their 2-1 win over England. AP
    Spain captain Alvaro Morata celebrates with the trophy after their 2-1 win over England. AP
  • Spain celebrate after their victory. Reuters
    Spain celebrate after their victory. Reuters
  • Mikel Oyarzabal, right, celebrates with Nico Williams after scoring Spain's winner against England. AP
    Mikel Oyarzabal, right, celebrates with Nico Williams after scoring Spain's winner against England. AP
  • Jude Bellingham of England looks dejected as Spain's Dani Olmo and Daniel Carvajal celebrate. Getty Images
    Jude Bellingham of England looks dejected as Spain's Dani Olmo and Daniel Carvajal celebrate. Getty Images
  • The Spanish players celebrate after the final whistle. PA
    The Spanish players celebrate after the final whistle. PA
  • England's Harry Kane commiserates teammate Jude Bellingham after the match. PA
    England's Harry Kane commiserates teammate Jude Bellingham after the match. PA
  • England manager Gareth Southgate applauds the fans after losing to Spain. Getty Images
    England manager Gareth Southgate applauds the fans after losing to Spain. Getty Images
  • Spain substitute Mikel Oyarzabal scores their second goal. Reuters
    Spain substitute Mikel Oyarzabal scores their second goal. Reuters
  • Mikel Oyarzabal celebrates scoring Spain's second goal. Getty Images
    Mikel Oyarzabal celebrates scoring Spain's second goal. Getty Images
  • Mikel Oyarzabal finishes past England goalkeeper Jordan Pickford. Getty Images
    Mikel Oyarzabal finishes past England goalkeeper Jordan Pickford. Getty Images
  • Mikel Oyarzabal celebrates scoring his team's second goal with teammate Nico Williams. Getty Images
    Mikel Oyarzabal celebrates scoring his team's second goal with teammate Nico Williams. Getty Images
  • England substitute Cole Palmer scores to make it 1-1 in 73rd minute. Getty Images
    England substitute Cole Palmer scores to make it 1-1 in 73rd minute. Getty Images
  • England's Cole Palmer celebrates after scoring. Reuters
    England's Cole Palmer celebrates after scoring. Reuters
  • England's Cole Palmer finishes past Spain keeper Unai Simon. Reuters
    England's Cole Palmer finishes past Spain keeper Unai Simon. Reuters
  • Nico Williams celebrates after putting Spain 1-0 up in the 47th minute. Getty Images
    Nico Williams celebrates after putting Spain 1-0 up in the 47th minute. Getty Images
  • Nico Williams celebrates after scoring for Spain. Getty Images
    Nico Williams celebrates after scoring for Spain. Getty Images
  • Nico Williams scores for Spain despite the attempted block from England defender Kyle Walker. Getty Images
    Nico Williams scores for Spain despite the attempted block from England defender Kyle Walker. Getty Images
  • Nico Williams and Lamine Yamal combined for Spain's opener. Getty Images
    Nico Williams and Lamine Yamal combined for Spain's opener. Getty Images
  • Nico Williams after scoring for Spain. Getty Images
    Nico Williams after scoring for Spain. Getty Images
  • England's Phil Foden has a shot on goal just before half-time that is saved by Spain goalkeeper Unai Simon. Getty Images
    England's Phil Foden has a shot on goal just before half-time that is saved by Spain goalkeeper Unai Simon. Getty Images
  • England defender John Stones tackles Spain's Nico Williams. AP
    England defender John Stones tackles Spain's Nico Williams. AP
  • England captain Harry Kane is shown a yellow card by referee Francois Letexier after a foul on Fabian Ruiz. Getty Images
    England captain Harry Kane is shown a yellow card by referee Francois Letexier after a foul on Fabian Ruiz. Getty Images
  • England midfielder Kobbie Mainoo intercepts the ball. AP
    England midfielder Kobbie Mainoo intercepts the ball. AP
  • Spain midfielder Rodri controls the ball. AP
    Spain midfielder Rodri controls the ball. AP
  • Referee Francois Letexier books Dani Olmo of Spain for fouling England's Declan Rice. Getty Images
    Referee Francois Letexier books Dani Olmo of Spain for fouling England's Declan Rice. Getty Images
  • England's Bukayo Saka under pressure from Lamine Yamal of Spain. AFP
    England's Bukayo Saka under pressure from Lamine Yamal of Spain. AFP
  • Spain's starting XI before the game. AP
    Spain's starting XI before the game. AP
  • England's starting XI before the match. AP
    England's starting XI before the match. AP

Euro 2024: Depth, diversity and unity fuel Spain's historic triumph


Ian Hawkey
  • English
  • Arabic

If a major part of the definition of a good tournament is that the best team ends up lifting the trophy, then Euro 2024 moved a long way to passing the ‘good tournament’ test. By beating England 2-1, via late goals from both teams but no need for extra time, Spain stamped the same authority on the last match of the 51 that has kept large parts of the world captivated – or at least curious – as they had on their previous six.

Spain won all seven of their matches in Germany, a rarity in a competition that includes three group games and another three knockouts on the way to the final. They beat the previous holders Italy, pre-event favourites France, hosts Germany and an England who had seemed blessed by good luck even if their football was often drab. Gareth Southgate’s gifted but underperforming players at least honoured a habit of suspense in the Olimpiastadion with the kind of belated equaliser that characterised their lurch to Berlin, Cole Palmer coming off the bench and, within three minutes, answering Nico Williams’ smooth finish after fine work from the wonderfully precocious Lamine Yamal, shortly after half time.

But this time, England ran into opponents uninhibited by a late setback. A Spain substitute, Mikel Oyarzabal, delivered the winning goal with three minutes of the 90 remaining, which left enough time for the reliably influential Dani Olmo to clear a goal-bound England header off the line. With that, England’s hopes of ending a 58-year drought of major trophies died.

Olmo’s story typifies some of the best aspects of this Spain squad, not least their strength in depth. He started the tournament outside head coach Luis de la Fuente’s preferred starting side. He ended up among the tournament’s joint leading scorers. This having come off the bench more often than he had lined up at kick-off. He owed his promotion to the first XI to the injury picked up by Pedri in the quarter-final against Germany.

Nor would Fabian Ruiz, excellent in Spain’s midfield throughout, likely have established his key role had Barcelona’s Gavi, recuperating from cruciate ligament surgery, been available. The stand-ins all starred, no more so than when, halfway through Sunday’s final, the absolute governor of Spain’s midfield, Manchester City’s Rodri, had to be withdrawn with a muscle problem.

A Spain without Rodri looked like another blessing for England. It was not. Rodri’s half-time replacement, Martin Zubimendi, who has two competitive international starts on his resume, immediately set about knitting together a period of uninterrupted Spanish possession, of patient pass-and-move, that would lead to Williams’ opening goal. No Rodri? No problem. No Pedri or Gavi? Spain can manage.

Pedri and Gavi both play for Barcelona. Rodri is a Champions League and serial Premier League winner and could be glimpsed, as Zubimendi was being briefed, with his tracksuit top on, at the touchline, issuing his own advice to teammates on how to chase down Spain’s fourth European Championship title, their third of the tournament’s last five editions.

This being Rodri, there was no ostentation to his barking out of orders, his briefly supplementing the coaching staff. He is one of the least showy of football’s modern stars, discreet in his public appearances, reluctant to advertise himself for commercial spin-offs.

And there’s a modesty to the back-ups who manned the midfield in his absence. Olmo, 26, is from Catalonia, so grew up in Barcelona’s catchment area. But he made his professional debut for Dinamo Zagreb, and now plays for RB Leipzig. The only time in his senior career he’s been able to call himself a club champion is in the relatively unheralded Croatian league. Fabian, 28, only started winning league titles when he joined Paris Saint-Germain two years back, after stints at Real Betis and Napoli.

Zubimendi, 25, is at Real Sociedad, the club he grew up with. Club colleagues include Oyarzabal, Robin le Normand, the Spain centre-back, and Mikel Merino, match-winner for Spain against Germany. Quite a four weeks it has been for la Real, as Real Sociedad are known.

Quite a tournament, too, for the Basque region of Spain, home to la Real and to Athletic Bilbao, suppliers to the national team of the electric Williams and Unai Simon, whose aggressive, front-foot goalkeeping is a basis for probably the most efficient pressing game of any side at Euro 2024 – the event that concludes a European season in which Basque football already had plenty to boast about. Its native coaches, for a start, like Xabi Alonso, who led Bayer Leverkusen to a German domestic double, Mikel Arteta and Unai Emery who raised standards so high at Arsenal and Aston Villa respectively.

That Basque school of influence reached beyond the European season. Aymeric Laporte, a touchstone for Spain both as defender and passer from the back, came through the youth system at Athletic Bilbao before joining City and, last summer, Al Nassr in Saudi Arabia. He had spent nine months hearing his place in the Spain team, his readiness for major international competition, questioned because he had moved to the ambitious Saudi Pro League.

On Sunday night, with his gold medal achieved, he settled some scores. “There was a lot of bad information and a lot of opinionating,” Laporte said. “I was very prepared for this tournament. The rest is history.”

Spain have made plenty of history. No one more thrillingly than Yamal, who only turned 17 the day before the final, scored a breathtaking goal in the semi, and assisted Williams’ strike against England. A year ago, he had never started a senior game for Barcelona, and was still being pursued for a future international career by Morocco, where his father comes from.

He and Williams, whose Ghana-born parents arrived in Spain seeking asylum in the 1990s – having travelled by land from west Africa and climbed over the border fence than separates Melilla from Morocco – find themselves celebrated as figureheads for a generation of Spaniards of Middle East and African heritage.

Williams finds himself coveted, too, all the more for his brilliant wing play at the Euros. Barcelona are the superclub who have least disguised their interest in triggering a buyout clause estimated at under €60 million in his Athletic contract.

As for Yamal, he will never have a year again like 2024. Yet he could still be playing elite football in 2044. By then he’ll be the same age as Lionel Messi – who on Sunday picked up another Copa America title with Argentina – is now.

From here on, the scrutiny on Yamal will suddenly be fiercer, the man-marking tighter, the distractions plenty. He’s about to start a new La Liga season with Barca where he’ll suddenly be the major star. It’s a season for which rivals Real Madrid will be arming themselves with a new megastar, the grown-up former prodigy Kylian Mbappe. Up next: 'Lamine versus Kylian', clasico after clasico. That should keep Spanish football centre stage.

Spain v England player ratings

  • SPAIN RATINGS: A great night for Basques and not just Spaniards. Far quieter than his opposite number as Spain had 63 per cent of possession and six shots on target to England’s three as a Spanish side won their 27th consecutive final in club and national team football. Spain now sit alone with four European championship titles and Simon, beaten by a deflection for the goal, pushed away Rice’s header in the 90th minute to help their cause. AP
    SPAIN RATINGS: A great night for Basques and not just Spaniards. Far quieter than his opposite number as Spain had 63 per cent of possession and six shots on target to England’s three as a Spanish side won their 27th consecutive final in club and national team football. Spain now sit alone with four European championship titles and Simon, beaten by a deflection for the goal, pushed away Rice’s header in the 90th minute to help their cause. AP
  • Back in the side after being suspended for the semi-final, the 32 year old Real Madrid man crossed well and was involved in the opening goal, but was also robbed by his teammate Bellingham, which led to one England chance. AP
    Back in the side after being suspended for the semi-final, the 32 year old Real Madrid man crossed well and was involved in the opening goal, but was also robbed by his teammate Bellingham, which led to one England chance. AP
  • Recalled after serving his suspension, the Real Sociedad man couldn’t get his foot around a 13th-minute ball close to England’s goal. Excellent in the air. PA
    Recalled after serving his suspension, the Real Sociedad man couldn’t get his foot around a 13th-minute ball close to England’s goal. Excellent in the air. PA
  • A comfortable evening against an unfit-looking Kane. More touches than any player on the pitch – and a higher passing accuracy, too, for a team that won all seven tournament games. EPA
    A comfortable evening against an unfit-looking Kane. More touches than any player on the pitch – and a higher passing accuracy, too, for a team that won all seven tournament games. EPA
  • Booed again by the Germans in the crowd, but he crossed beautifully to set up Oyarzabal’s winner. EPA
    Booed again by the Germans in the crowd, but he crossed beautifully to set up Oyarzabal’s winner. EPA
  • Juan Mata said of him: ‘In Rodri’s position there is no other like him. He gives options to everyone and he gives the forward players the security not to look back. He is amazing.’ Quite – and yet Spain initially improved after he went off injured and went ahead. Then England equalised. Rightly congratulated by a gracious Gareth Southgate afterwards. AP
    Juan Mata said of him: ‘In Rodri’s position there is no other like him. He gives options to everyone and he gives the forward players the security not to look back. He is amazing.’ Quite – and yet Spain initially improved after he went off injured and went ahead. Then England equalised. Rightly congratulated by a gracious Gareth Southgate afterwards. AP
  • Spain’s surprise performer in the tournament for the bold side that dominated possession, pressed and had individual skills. His half-volley went over after 70 minutes. AP
    Spain’s surprise performer in the tournament for the bold side that dominated possession, pressed and had individual skills. His half-volley went over after 70 minutes. AP
  • Great chance after 49 minutes from near the penalty spot. Smart first touch, then he dragged the ball wide. He also cleared a 90th-minute Guehi effort off the line. Getty Images
    Great chance after 49 minutes from near the penalty spot. Smart first touch, then he dragged the ball wide. He also cleared a 90th-minute Guehi effort off the line. Getty Images
  • Work cut out against Shaw, though he did get behind him in the build-up to Spain’s 47th-minute opener, passing to Williams. On the day after his 17th birthday, he missed a clear 83rd-minute chance. Also had a 66th-minute shot saved by the diving Pickford. Getty Images
    Work cut out against Shaw, though he did get behind him in the build-up to Spain’s 47th-minute opener, passing to Williams. On the day after his 17th birthday, he missed a clear 83rd-minute chance. Also had a 66th-minute shot saved by the diving Pickford. Getty Images
  • Man of the match. Man of the tournament for many. An early danger, one of the stars of Euro 2024 saw an effort well blocked by Stones. Put his side ahead after being set up by Yamal. AFP
    Man of the match. Man of the tournament for many. An early danger, one of the stars of Euro 2024 saw an effort well blocked by Stones. Put his side ahead after being set up by Yamal. AFP
  • Spain’s captain dropped deeper to get the ball, making him less of a threat, though he got behind Guehi to shoot wide on 55, a minute after a 20-yard shot was blocked. Getty Images
    Spain’s captain dropped deeper to get the ball, making him less of a threat, though he got behind Guehi to shoot wide on 55, a minute after a 20-yard shot was blocked. Getty Images
  • SUBS: (On for Rodri, 46') Spain’s subs again showed their importance. Won the ball from Palmer on 82, which led to an attack and almost a goal. Reuters
    SUBS: (On for Rodri, 46') Spain’s subs again showed their importance. Won the ball from Palmer on 82, which led to an attack and almost a goal. Reuters
  • (On for Morata, 68') He’ll forever be remembered as the man who got the winner in a European final, sliding an 86th-minute cross past Pickford from six yards out. Only had eight touches, but two of them were shots on target. Getty Images
    (On for Morata, 68') He’ll forever be remembered as the man who got the winner in a European final, sliding an 86th-minute cross past Pickford from six yards out. Only had eight touches, but two of them were shots on target. Getty Images
  • (On for Le Normand, 83') EPA
    (On for Le Normand, 83') EPA
  • (On for Yamal, 89') AP
    (On for Yamal, 89') AP
  • ENGLAND RATINGS: A couple of good saves from Yamal to keep his side in it. His distribution was poor, though. He sprayed long balls that handed Spain possession when England needed it most. EPA
    ENGLAND RATINGS: A couple of good saves from Yamal to keep his side in it. His distribution was poor, though. He sprayed long balls that handed Spain possession when England needed it most. EPA
  • After a bright start, his worst performance of the tournament. Won a couple of foot races to show he hasn’t lost his pace but was all at sea for Williams’ opener and out of position for Spain’s winner. Getty Images
    After a bright start, his worst performance of the tournament. Won a couple of foot races to show he hasn’t lost his pace but was all at sea for Williams’ opener and out of position for Spain’s winner. Getty Images
  • A monster at the heart of defence. Time and again he rescued his team. Threaded passes forward and carried the ball into midfield as he does for Man City. Unlucky to have played Oyazabal onside. Got better and better as the tournament progressed as he shook off the rust from his injury. AP
    A monster at the heart of defence. Time and again he rescued his team. Threaded passes forward and carried the ball into midfield as he does for Man City. Unlucky to have played Oyazabal onside. Got better and better as the tournament progressed as he shook off the rust from his injury. AP
  • Good positioning and reading of the game. Made several excellent blocks and played some probing passes. Had a header cleared off the line by Olmo late on as he raided forward in search of an equaliser. Should be a fixture in England's defence for years to come. EPA
    Good positioning and reading of the game. Made several excellent blocks and played some probing passes. Had a header cleared off the line by Olmo late on as he raided forward in search of an equaliser. Should be a fixture in England's defence for years to come. EPA
  • Barring one mistake, he was superb given he was returning from a long spell out. Just one lapse against Yamal in the lead-up to Spain’s opener but, that’s all it takes against a top-quality team. Showed what England were have been missing on the left-hand side. PA
    Barring one mistake, he was superb given he was returning from a long spell out. Just one lapse against Yamal in the lead-up to Spain’s opener but, that’s all it takes against a top-quality team. Showed what England were have been missing on the left-hand side. PA
  • A disappointing game. Sloppy with his passing when his team needed to keep possession. Good steal from Williams as he broke into the box. Forced a good save from Simon at the death. AFP
    A disappointing game. Sloppy with his passing when his team needed to keep possession. Good steal from Williams as he broke into the box. Forced a good save from Simon at the death. AFP
  • Looked a little overrun and overawed at times. Had to concentrate mostly on defensive duties. Beautiful tackle to dispossess Olmo on the edge of the area. Lovely quick feet under pressure in one attack. Misplaced a few passes, which his side could ill afford. His time will come. AP
    Looked a little overrun and overawed at times. Had to concentrate mostly on defensive duties. Beautiful tackle to dispossess Olmo on the edge of the area. Lovely quick feet under pressure in one attack. Misplaced a few passes, which his side could ill afford. His time will come. AP
  • Lively and sharp. Excellent pass to slip Walker free into the box. Fantastic work in setting up Palmer’s goal. One of England’s best players again. AFP
    Lively and sharp. Excellent pass to slip Walker free into the box. Fantastic work in setting up Palmer’s goal. One of England’s best players again. AFP
  • Not his best game but showed flashes. Did well to set up Kane just before half time. Brilliant turn and strike on the edge of the area. Careless passing at times but laid on a lovely cushioned pass for Palmer to score. Looked tired. EPA
    Not his best game but showed flashes. Did well to set up Kane just before half time. Brilliant turn and strike on the edge of the area. Careless passing at times but laid on a lovely cushioned pass for Palmer to score. Looked tired. EPA
  • Despite being given licence to roam, he didn’t have the impact he did against the Netherlands as Spain denied him space. Lovely layoff to Bellingham. Really inventive snap shot at the back post from a free kick just before the break. AFP
    Despite being given licence to roam, he didn’t have the impact he did against the Netherlands as Spain denied him space. Lovely layoff to Bellingham. Really inventive snap shot at the back post from a free kick just before the break. AFP
  • Maybe the end of the line for England’s record goal scorer at major tournaments – in the starting XI, at least. Far too static yet again. A poor tournament despite his three goals. The only possible excuse is that he was carrying an injury, in which case, why was he starting? AP
    Maybe the end of the line for England’s record goal scorer at major tournaments – in the starting XI, at least. Far too static yet again. A poor tournament despite his three goals. The only possible excuse is that he was carrying an injury, in which case, why was he starting? AP
  • SUBS: (On for Kane, 60’) What a difference he made with his running and energy up front. He unsettled the Spain defence and gave his side options. A poor touch when put in by Bellingham at the end meant he couldn't repeat his semi-final heroics. Getty Images
    SUBS: (On for Kane, 60’) What a difference he made with his running and energy up front. He unsettled the Spain defence and gave his side options. A poor touch when put in by Bellingham at the end meant he couldn't repeat his semi-final heroics. Getty Images
  • (On for Mainoo, 69’) The lad is a game-changer. Alongside Watkins, he galvanised England. The finish for his goal was sheer quality. Should have had more time on the pitch during the tournament. Getty Images
    (On for Mainoo, 69’) The lad is a game-changer. Alongside Watkins, he galvanised England. The finish for his goal was sheer quality. Should have had more time on the pitch during the tournament. Getty Images
  • (On for Foden, 89’) PA
    (On for Foden, 89’) PA
THE BIO

Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old

Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai

Favourite Book: The Alchemist

Favourite quote: Failing to prepare is preparing to fail

Favourite place to Travel to: Vienna

Favourite cuisine: Italian food

Favourite Movie : Scent of a Woman

 

 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Defending champions

World Series: South Africa
Women’s World Series: Australia
Gulf Men’s League: Dubai Exiles
Gulf Men’s Social: Mediclinic Barrelhouse Warriors
Gulf Vets: Jebel Ali Dragons Veterans
Gulf Women: Dubai Sports City Eagles
Gulf Under 19: British School Al Khubairat
Gulf Under 19 Girls: Dubai Exiles
UAE National Schools: Al Safa School
International Invitational: Speranza 22
International Vets: Joining Jack

FULL%20FIGHT%20CARD
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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.

Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital

Defence review at a glance

• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”

• Prioritise a shift towards working with AI and autonomous systems

• Invest in the resilience of military space systems.

• Number of active reserves should be increased by 20%

• More F-35 fighter jets required in the next decade

• New “hybrid Navy” with AUKUS submarines and autonomous vessels

Bio

Born in Dibba, Sharjah in 1972.
He is the eldest among 11 brothers and sisters.
He was educated in Sharjah schools and is a graduate of UAE University in Al Ain.
He has written poetry for 30 years and has had work published in local newspapers.
He likes all kinds of adventure movies that relate to his work.
His dream is a safe and preserved environment for all humankind. 
His favourite book is The Quran, and 'Maze of Innovation and Creativity', written by his brother.

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20myZoi%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Syed%20Ali%2C%20Christian%20Buchholz%2C%20Shanawaz%20Rouf%2C%20Arsalan%20Siddiqui%2C%20Nabid%20Hassan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2037%3Cbr%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20Initial%20undisclosed%20funding%20from%20SC%20Ventures%3B%20second%20round%20of%20funding%20totalling%20%2414%20million%20from%20a%20consortium%20of%20SBI%2C%20a%20Japanese%20VC%20firm%2C%20and%20SC%20Venture%3C%2Fp%3E%0A
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

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

Series result

1st ODI Zimbabwe won by 6 wickets

2nd ODI Sri Lanka won by 7 wickets

3rd ODI Sri Lanka won by 8 wickets

4th ODI Zimbabwe won by 4 wickets

5th ODI Zimbabwe won by 3 wickets

The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
Opening Premier League fixtures, August 14
  • Brentford v Arsenal
  • Burnley v Brighton
  • Chelsea v Crystal Palace
  • Everton v Southampton
  • Leicester City v Wolves
  • Manchester United v Leeds United
  • Newcastle United v West Ham United
  • Norwich City v Liverpool
  • Tottenham v Manchester City
  • Watford v Aston Villa
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

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

Rajasthan Royals 153-5 (17.5 ov)
Delhi Daredevils 60-4 (6 ov)

Rajasthan won by 10 runs (D/L method)

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)

Getting%20there%20and%20where%20to%20stay
%3Cp%3EFly%20with%20Etihad%20Airways%20from%20Abu%20Dhabi%20to%20New%20York%E2%80%99s%20JFK.%20There's%2011%20flights%20a%20week%20and%20economy%20fares%20start%20at%20around%20Dh5%2C000.%3Cbr%3EStay%20at%20The%20Mark%20Hotel%20on%20the%20city%E2%80%99s%20Upper%20East%20Side.%20Overnight%20stays%20start%20from%20%241395%20per%20night.%3Cbr%3EVisit%20NYC%20Go%2C%20the%20official%20destination%20resource%20for%20New%20York%20City%20for%20all%20the%20latest%20events%2C%20activites%20and%20openings.%3Cbr%3E%3C%2Fp%3E%0A
Star%20Wars%3A%20Ahsoka%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Various%20%3Cbr%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Rosario%20Dawson%2C%20Natasha%20Liu%20Bordizzo%2C%20Lars%20Mikkelsen%20%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%0D%3Cbr%3E%3C%2Fp%3E%0A
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20turbocharged%204-cyl%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E300bhp%20(GT)%20330bhp%20(Modena)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh299%2C000%20(GT)%2C%20Dh369%2C000%20(Modena)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Syria squad

Goalkeepers: Ibrahim Alma, Mahmoud Al Youssef, Ahmad Madania.
Defenders: Ahmad Al Salih, Moayad Ajan, Jehad Al Baour, Omar Midani, Amro Jenyat, Hussein Jwayed, Nadim Sabagh, Abdul Malek Anezan.
Midfielders: Mahmoud Al Mawas, Mohammed Osman, Osama Omari, Tamer Haj Mohamad, Ahmad Ashkar, Youssef Kalfa, Zaher Midani, Khaled Al Mobayed, Fahd Youssef.
Forwards: Omar Khribin, Omar Al Somah, Mardik Mardikian.

The specs

Engine: 2.0-litre 4-cyl

Power: 153hp at 6,000rpm

Torque: 200Nm at 4,000rpm

Transmission: 6-speed auto

Price: Dh99,000

On sale: now

Brief scores:

Arsenal 4

Xhaka 25', Lacazette 55', Ramsey 79', Aubameyang 83'

Fulham 1

Kamara 69'

The specs: 2018 Audi RS5

Price, base: Dh359,200

Engine: 2.9L twin-turbo V6

Transmission: Eight-speed automatic

Power: 450hp at 5,700rpm

Torque: 600Nm at 1,900rpm

Fuel economy, combined: 8.7L / 100km

BELGIUM%20SQUAD
%3Cp%3EGoalkeepers%3A%20Thibaut%20Courtois%2C%20Simon%20Mignolet%2C%20Koen%20Casteels%0D%3Cbr%3E%0D%3Cbr%3EDefenders%3A%20Jan%20Vertonghen%2C%20Toby%20Alderweireld%2C%20Leander%20Dendoncker%2C%20Zeno%20Debast%2C%20Arthur%20Theate%2C%20Wout%20Faes%0D%3Cbr%3E%0D%3Cbr%3EMidfielders%3A%20Hans%20Vanaken%2C%20Axel%20Witsel%2C%20Youri%20Tielemans%2C%20Amadou%20Onana%2C%20Kevin%20De%20Bruyne%2C%20Yannick%20Carrasco%2C%20Thorgan%20Hazard%2C%20Timothy%20Castagne%2C%20Thomas%20Meunier%0D%3Cbr%3E%0D%3Cbr%3EForwards%3A%20Romelu%20Lukaku%2C%20Michy%20Batshuayi%2C%20Lo%C3%AFs%20Openda%2C%20Charles%20De%20Ketelaere%2C%20Eden%20Hazard%2C%20Jeremy%20Doku%2C%20Dries%20Mertens%2C%20Leandro%20Trossard%3C%2Fp%3E%0A
AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

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

Rating: 3.5/5

The five pillars of Islam
APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Tuesday's fixtures
Group A
Kyrgyzstan v Qatar, 5.45pm
Iran v Uzbekistan, 8pm
N Korea v UAE, 10.15pm
Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

FULL%20RESULTS
%3Cp%3E%3Cstrong%3EMiddleweight%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEslam%20Syaha%20(EGY)%20bt%20Robin%20Roos%20(SWE)%20%0D%3Cbr%3E%3Cstrong%3E%0D%3Cbr%3EWelterweight%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAlex%20da%20Silva%20(BRA)%20bt%20Bagyash%20Zharmamatov%20(KGZ)%20%0D%3Cbr%3EMurodov%20Samandar%20(TJK)%20bt%20Lucas%20Sampaio%20(BRA)%20%0D%3Cbr%3EShakhban%20Alkhasov%20(RUS)%20bt%20Salamat%20Orozakunov%20(KGZ)%0D%3Cbr%3EKhotamjon%20Boynazarov%20(UZB)%20bt%20Mikail%20Bayram%20(FRA)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EBantamweight%20%3C%2Fstrong%3E%0D%3Cbr%3EJieleyisi%20Baergeng%20(CHN)%20bt%20Xavier%20Alaoui%20(CAN)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EFlyweight%20%3C%2Fstrong%3E%0D%3Cbr%3ERashid%20Vagabov%20(RUS)%20bt%20Lun%20Qui%20(CHN)%20%0D%3Cbr%3EYamato%20Fujita%20(JPN)%20bt%20Furkatbek%20Yokubov%20(UZB)%20%0D%3Cbr%3EAaron%20Aby%20(WLS)%20bt%20Joevincent%20So%20(PHI)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20176lb%20%3C%2Fstrong%3E%0D%3Cbr%3EMark%20Hulm%20(RSA)%20bt%20Erkin%20Darmenov%20(KAZ)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20160lb%20%3C%2Fstrong%3E%0D%3Cbr%3ERustam%20Serbiev%20(BEL)%20bt%20Anar%20Huseyinov%20(AZE)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20150lb%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EIslam%20Reda%20(EGY)%20bt%20Ernie%20Braca%20(PHI)%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EFlyweight%20(women)%3C%2Fstrong%3E%20%0D%3Cbr%3EBaktygul%20Kurmanbekova%20(KGZ)%20bt%20Maria%20Eugenia%20Zbrun%20(ARG)%20%0D%3Cbr%3E%3C%2Fp%3E%0A
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  

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Updated: July 15, 2024, 3:47 PM