Paris Saint-Germain begin life without Kylian Mbappe when the French champions kick off the new Ligue 1 campaign with a trip to Le Harve on Friday.
Star striker Mbappe joined Real Madrid on a free transfer in July after seven trophy-laden years at the Parc des Princes.
PSG's failure to win the Uefa Champions League counted against them, prompting Mbappe, 25, to join the club he had dreamt of playing for since childhood on a five-year contract.
The pressure is now on head coach Luis Enrique to reshape the team and maintain the club's dominance in France where they have won 10 of the past 12 league titles.
Portuguese midfielder Joao Neves, 19, is a new addition to the PSG squad having joined from Benfica for a fee of around €70 million.
But Luis Enrique will be reliant on a host of his current squad to help usher in a new era that the club's Qatari backers hope will lead to a first European Cup.
Chief among them is Achraf Hakimi. The Moroccan is one of the most highly regarded defenders in European football, renown for his pace and forays down the right flank, as well as his expertise in dead-ball situations.
Hakimi, 25, represented his country at the recent Paris Olympics, aptaining the Atlas Lions win a bronze medal in men's football.
While the burden will be on others to fill the goal void left by Mbappe's departure – the French striker scored 256 goals in 308 PSG appearances – Hakimi's experience alongside the leadership of captain Marquinhos will be vital to PSG's domestic and continental aspirations.
The challengers
Lille could pose the biggest challenge to PSG’s supremacy this season, especially with Bruno Genesio taking over as head coach. The former Lyon boss has inherited a team with a solid foundation and has added key players including veteran defenders Aissa Mandi, the Algerian centre-back who joined from Villarreal, and Belgian full-back Thomas Meunier, who signed after a season in Turkey with Trabzonspor.
Adding to the intrigue is the arrival of Ethan Mbappe, Kylian’s younger brother. The 17-year-old attacking midfielder, who scored twice in a pre-season game, could be a wildcard in Lille’s title bid. While he’s not yet on his brother’s level, Ethan’s development will be closely watched.
Lyon are still trying to recover from a rough 2023/24 season, during which they were dangerously close to relegation for much of the campaign. Pierre Sage, who took over as head coach midway through last season, faces the daunting task of stabilizing the club.
The team has signed forward Georges Mikautadze, who impressed during Euro 2024, as well as defender Moussa Niakhate, who transferred from Nottingham Forest for €31.6 million to become Lyon's most expensive signing ever. However, doubts remain about Lyon's overall stability and the team's ability to compete at the top.
Greenwood joins Marseille
One of the most talked-about transfers in France this summer is Mason Greenwood's move to Marseille. The 22-year-old forward, who was once one of Manchester United's top prospects, left the Premier League in a deal worth €31.6 million.
Greenwood had previously been suspended by United after off-field controversies. He was arrested in 2022 and later charged with attempted rape, controlling and coercive behaviour and assault. The case was dropped last year. Still, his move to Marseille has faced resistance from some fans, with the city's mayor even speaking out against it.
“I do not want my club to be covered in shame,” Benoit Payan told the RMC radio station. “It is not acceptable.”
New Marseille manager Roberto de Zerbi told L'Equipe Greenwood was "the first player I called" upon his own arrival at Stade Velodrome.
"I spoke with his father, who must be the same age as me," the former Brighton & Hove Albion manager said.
'I warned him about the demands of this club, telling him: "Marseille is Marseille".
"He replied: 'I remember the historic Marseille which played in European Cup finals'."
Despite the protests towards the player, De Zerbi said he would continue to defend him.
He said: "I said that when a player becomes my player, I am the first to pin him to the wall when he makes a mistake.
"But towards the outside, I will always defend him as I would defend my son."
Last season, Greenwood scored 10 goals in 36 appearances on loan at Getafe in Spain.
The one-time England cap replaces Gabon forward Pierre-Emerick Aubameyang, who moved to Saudi Arabia to join Al Qadsiah.
FIGHT INFO
Men’s 60kg Round 1:
Ahmad Shuja Jamal (AFG) beat Krisada Takhiankliang (THA) - points
Hyan Aljmyah (SYR) beat Akram Alyminee (YEM) - retired Round 1
Ibrahim Bilal (UAE) beat Bhanu Pratap Pandit (IND) - TKO Round 1
Men’s 71kg Round 1:
Seyed Kaveh Soleyman (IRI) beat Abedel Rahman (JOR) - RSC round 3.
Amine Al Moatassime (UAE) walk over Ritiz Puri (NEP)
RIVER%20SPIRIT
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6.30pm: Al Maktoum Challenge Round-3 Group 1 (PA) | US$95,000 | (Dirt) 2,000m
7.05pm: Meydan Classic Listed (TB) ) | $175,000) | (Turf) 1,600m
7.40pm: Handicap (TB) ) | $135,000 ) | (D) 1,600m
8.15pm: Nad Al Sheba Trophy Group 3 (TB) ) | $300,000) | (T) 2,810m
8.50pm: Curlin Handicap Listed (TB)) | $160,000) | (D) 2,000m
9.25pm: Handicap (TB)) | $175,000) | (T) 1,400m
10pm: Handicap (TB) ) | $135,000 ) | (T) 2,000m
COMPANY%20PROFILE
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If you go
The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road.
The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
PROFILE OF HALAN
Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
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
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
ZAYED SUSTAINABILITY PRIZE
Naga
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Fitness problems in men's tennis
Andy Murray - hip
Novak Djokovic - elbow
Roger Federer - back
Stan Wawrinka - knee
Kei Nishikori - wrist
Marin Cilic - adductor
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
The Birkin bag is made by Hermès.
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.
What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods