• Cristiano Ronaldo during Al Nassr's 1-0 Asian Champions League Elite win over Esteghlal at Rashid Stadium in Dubai on October 22, 2024. Chris Whiteoak / The National
    Cristiano Ronaldo during Al Nassr's 1-0 Asian Champions League Elite win over Esteghlal at Rashid Stadium in Dubai on October 22, 2024. Chris Whiteoak / The National
  • Aymeric Laporte celebrates with Ronaldo and his Al Nassr teammates after scoring the only goal of the game. Chris Whiteoak / The National
    Aymeric Laporte celebrates with Ronaldo and his Al Nassr teammates after scoring the only goal of the game. Chris Whiteoak / The National
  • Al Nassr's Cristiano Ronaldo shoots for goal against Esteghlal. Chris Whiteoak / The National
    Al Nassr's Cristiano Ronaldo shoots for goal against Esteghlal. Chris Whiteoak / The National
  • Al Nassr manager Stefano Pioli saw his team make it seven points from a possible nine in ACL matches this season. EPA
    Al Nassr manager Stefano Pioli saw his team make it seven points from a possible nine in ACL matches this season. EPA
  • Cristiano Ronaldo and Marcelo Brozovic celebrate after Aymeric Laporte's goal for Al Nassr. Reuters
    Cristiano Ronaldo and Marcelo Brozovic celebrate after Aymeric Laporte's goal for Al Nassr. Reuters
  • Al Nassr's Cristiano Ronaldo cools off during the match. Chris Whiteoak / The National
    Al Nassr's Cristiano Ronaldo cools off during the match. Chris Whiteoak / The National
  • Al Nassr's Cristiano Ronaldo tries to control the ball. Chris Whiteoak / The National
    Al Nassr's Cristiano Ronaldo tries to control the ball. Chris Whiteoak / The National
  • Al Nassr's Nawaf Boushal under pressure fron Jaloliddin Masharipov of Esteghlal. EPA
    Al Nassr's Nawaf Boushal under pressure fron Jaloliddin Masharipov of Esteghlal. EPA
  • Al Nassr fans during the match at Rashid Stadium in Dubai, Reuters
    Al Nassr fans during the match at Rashid Stadium in Dubai, Reuters
  • Al Nassr's Cristiano Ronaldo drew a blank against Esteghlal. Chris Whiteoak / The National
    Al Nassr's Cristiano Ronaldo drew a blank against Esteghlal. Chris Whiteoak / The National
  • Al Nassr's Otavio under pressure from Abolfazl Jalali of Esteghlal. Reuters
    Al Nassr's Otavio under pressure from Abolfazl Jalali of Esteghlal. Reuters
  • The Esteghlal starting XI before the game. Chris Whiteoak / The National
    The Esteghlal starting XI before the game. Chris Whiteoak / The National
  • The Al Nassr starting XI before the game. Chris Whiteoak / The National
    The Al Nassr starting XI before the game. Chris Whiteoak / The National

Al Nassr edge past Esteghlal as star attaction Cristiano Ronaldo plays his part in Dubai


Paul Radley
  • English
  • Arabic

The hottest ticket in town took a while to get warm, but Cristiano Ronaldo eventually gave the masses what they wanted as he helped Al Nassr to victory in Dubai.

In the 82nd minute of Tuesday night's AFC Champions League Elite game against Esteghlal at the home ground of Shabab Al Ahli, near Dubai International Airport, Ronaldo rose to meet a corner.

The Portuguese great turns 40 before the season is out, but many of the old trademark gifts still remain. His aerial ability and eye for goal are clearly intact.

His angled header towards the top corner was met by a fine save by Hossein Hosseini, the Iranian side’s captain-goalkeeper. As Ronaldo wheeled away in frustration at the fact he had been thwarted again by a stubborn Esteghlal side, Aymeric Laporte nipped in at the back post to head in.

The goal by the Spanish former Manchester City defender was all the Saudi Pro League giants needed to take all three points home with them courtesy of a 1-0 win.

It was a seventh match in a row Nassr have won since Stefano Pioli was appointed as their manager after a draw in the Champions League cost his predecessor, Luis Castro, his job.

The all-star side from Riyadh were deserving victors, too, even if they laboured to it. The biggest star of the lot played the full 90 minutes, and did his best to entertain those who had turned out to see him – most of whom had paid a pretty price for the privilege.

Even the very cheapest tickets, which were snapped up in double-quick time, were Dh90. That was three times the price of the standard rate of admission for the Champions League game in Al Ain 24 hours earlier.

That game, between Asian champions Al Ain and Saudi champs Al Hilal, had a fair sprinkling of stardust, too, with the likes of Neymar, Joao Cancelo and Soufiane Rahimi all involved. With tickets so fairly priced, the majority at Dh30, it sold to its 24,000 capacity well in advance of matchday.

Despite the fact Rashid Stadium only holds 12,000, there were still tickets for sale online on the day, albeit for Dh5,000. The official attendance figure was announced near the end of the game as a neatly rounded 8,000.

With Esteghlal having had to give up hosting rights because of security concerns over the conflict involving Israel, it was essentially a neutral fixture. As a result, there was no obvious partisan home backing, and the atmosphere had the feel of a testimonial fixture.

The side from Tehran did have some home comforts, of sorts. Dubai and Sharjah have staged a number of games involving Iranian teams in the past, so they know this neck of the woods, and they do have locally based supporters.

On the corner of the ground nearest the metro station, an entrepreneur was peddling Iran flags ahead of kick off, perhaps left over from when Team Melli played at this venue against Qatar last week.

That said, it was clear who the majority were here to see. The most popular shirt on show was the vivid yellow of Al Nassr, the majority with a No 7 and “Ronaldo” printed on the back.

And to say the majority were here to see the Portuguese superstar does not necessarily equate to supporting him. When the teams were lining up before kick off, there were chants of “Messi, Messi,” emanating from the stands, a theme that recurred whenever Ronaldo misplaced a pass, or fired a shot wide, or squabbled with teammates.

It grew legs. In the second half, when Ronaldo showed his frustrations at the referee with some pantomime gesticulations, the name of his Argentine nemesis peeled around the stands more loudly than at any other point.

Clearly, there was a large portion of fans wanting to pump Ronaldo up, too. They responded to the Messi chants by singing Ronaldo’s name, and bowing to him. For the most part, though, it was fairly quiet.

The eerie atmosphere was exacerbated when Mehrdad Mohammedi suffered serious injury early on. The Esteghlal winger went in full-blooded for a 50-50 with Laporte, and both reeled away in pain.

While Nassr’s Spanish defender recovered after treatment, Mohammedi was not so lucky. He was stretchered off in some distress before being transferred to an ambulance.

As he was being loaded into the golf buggy by the paramedics, Ronaldo grabbed Mohammedi’s hand and wished him well.

The tone was muted for much of the game thereafter, but at least Ronaldo gave the majority something to cheer in the end.

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

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The jiu-jitsu men’s team: Faisal Al Ketbi, Zayed Al Kaabi, Yahia Al Hammadi, Taleb Al Kirbi, Obaid Al Nuaimi, Omar Al Fadhli, Zayed Al Mansoori, Saeed Al Mazroui, Ibrahim Al Hosani, Mohammed Al Qubaisi, Salem Al Suwaidi, Khalfan Belhol, Saood Al Hammadi.

Women’s team: Mouza Al Shamsi, Wadeema Al Yafei, Reem Al Hashmi, Mahra Al Hanaei, Bashayer Al Matrooshi, Hessa Thani, Salwa Al Ali.

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.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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Transmission: ten-speed

Power: 420bhp

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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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Engine: Dual synchronous electric motors
Power: 639hp
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Transmission: Single-speed automatic
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Price: From Dh412,500
On sale: Deliveries start in October

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).

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Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

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Updated: October 23, 2024, 6:26 AM