Houssem Aouar of Al Ittihad celebrates scoring his team's third goal against Al Ettifaq with teammate Karim Benzema. Getty Images
Houssem Aouar of Al Ittihad celebrates scoring his team's third goal against Al Ettifaq with teammate Karim Benzema. Getty Images
Houssem Aouar of Al Ittihad celebrates scoring his team's third goal against Al Ettifaq with teammate Karim Benzema. Getty Images
Houssem Aouar of Al Ittihad celebrates scoring his team's third goal against Al Ettifaq with teammate Karim Benzema. Getty Images

Karim Benzema makes memorable return as Al Ittihad thrash Ettifaq


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Karim Benzema made a triumphant return from injury with a goal and two assists as Saudi Pro League leaders Al Ittihad defeated Ettifaq 4-0 on Saturday.

The former Real Madrid striker missed the previous four games with a muscle problem but was back to his best upon his return, which was too much for Steven Gerrard's struggling Ettifaq.

Benzema netted after 27 minutes following a fine pass from N’Golo Kante but was adjudged by VAR to have been offside. He was in the middle of action again eight minutes later, passing for Kante to open the scoring from just inside the area.

Early in the second half, Benzema extended Ittihad’s lead, pouncing on a loose ball at close range to score his ninth league goal of the season, level with All Nassr great Cristiano Ronaldo and three behind Aleksandar Mitrovic of Al Hilal.

Houssem Aouar made it 3-0 after 66 minutes and, soon after, Benzema’s perfect through pass released Steven Bergwin to add a fourth.

Ettifaq have not won in nine games and are just three points above the relegation zone, increasing the pressure on Gerrard, who was appointed in July 2023.

Last month, the club released Dean Holden, Gerrard's assistant coach, admitting in a statement that results had been unsatisfactory.

“This conference is not the place to talk about dismissing the assistant coach,” Gerrard said on Saturday. “These decisions are the decisions of the board of directors.”

Al Ittihad remained on top, two points clear of Al Hilal, who came back from a goal down to beat Al Shabab 2-1.

Abderrazak Hamdallah put Shabab ahead after six minutes. Sergej Milinkovic-Savic leveled for Hilal eight minutes later, while former Chelsea defender Kalidou Koulibaly was sent off just before the break.

Nader Al Sharari was booked twice early in the second half as Al Shabab were also reduced to 10 men. After 62 minutes, Milinkovic-Savic curled a free kick into the top corner for the clincher.

Saudi Arabia prepares to welcome World Cup

The kingdom will be waiting for start of the official countdown to the biggest moment in Saudi football history when the Fifa Congress takes place on December 11. There, a vote will be held to officially appoint the hosts for the 2030 and 2034 World Cups.

Saudi Arabia is the lone candidate for 2034 while Morocco, Spain and Portugal have formed a joint bid for the 2030 tournament, with Uruguay, Argentina and Paraguay all set to host a match as part of the centenary edition.

Saudi Arabia's 2034 World Cup bid received a higher technical score from Fifa than the 2026 joint bid by the United States, Canada and Mexico.

FIFA released its bid evaluation report and said the 2034 bid received an overall average score of 4.2 out of 5 even though eight stadiums are still to be built.

All venues – including the planned 92,760-seater King Salman International Stadium in Riyadh – will not be completed until 2032 but three new stadiums are expected to be finished for the Asian Cup which kicks off in January 2027.

Meanwhile, the 2026 bid scored 4.0 having initially proposed 23 stadiums – all of which were already built. Eventually, 16 host cities for the 2026 World Cup were announced, with many venues being existing NFL stadiums.

"The (Saudi) bid includes some ambitious stadium projects integrated into unique locations, including the Prince Mohammed bin Salman Stadium located within the Qiddiya development and NEOM Stadium located within 'The Line' development," FIFA's report said.

Neom, a Red Sea urban and industrial development nearly the size of Belgium, is central to the kingdom's Vision 2030 plan to create new engines of economic growth.

But some of the schemes have been scaled back after revaluation of cost and benefit.

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

UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

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
MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

The specs

Engine: 1.6-litre 4-cyl turbo

Power: 217hp at 5,750rpm

Torque: 300Nm at 1,900rpm

Transmission: eight-speed auto

Price: from Dh130,000

On sale: now

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Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

Bugatti Chiron Super Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,600hp

Torque: 1,600Nm

0-100kph in 2.4seconds

0-200kph in 5.8 seconds

0-300kph in 12.1 seconds

Top speed: 440kph

Price: Dh13,200,000

Bugatti Chiron Pur Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,500hp

Torque: 1,600Nm

0-100kph in 2.3 seconds

0-200kph in 5.5 seconds

0-300kph in 11.8 seconds

Top speed: 350kph

Price: Dh13,600,000

Company profile

Company: Verity

Date started: May 2021

Founders: Kamal Al-Samarrai, Dina Shoman and Omar Al Sharif

Based: Dubai

Sector: FinTech

Size: four team members

Stage: Intially bootstrapped but recently closed its first pre-seed round of $800,000

Investors: Wamda, VentureSouq, Beyond Capital and regional angel investors

Batti Gul Meter Chalu

Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5

Updated: December 01, 2024, 6:42 AM