One of the standout matches from the opening round of Uefa Champions League fixtures this week sees Manchester City play host to Napoli – which means an instant return to the Etihad Stadium for club legend Kevin De Bruyne.
The Belgian playmaker – widely accepted as one the finest players to grace the Premier League – was deemed surplus to requirements by City at the end of last season after an unforgettable spell that saw him win 16 major trophies in 10 years.
It was a reluctant exit for De Bruyne, who had reached the end of his contract but was determined to prove he still had what it takes to continue playing at the highest level.
After a brief flirtation with City's old title rivals Liverpool, De Bruyne agreed to join Serie A champions Napoli on a two-year deal.
“I'm a winner, I want to win games. I’ve always been like this, I hate losing,” said De Bruyne after completing his move to Naples two weeks before his 34th birthday. “The team wants to win, they are ambitious … for me it was a really nice project to come into.”
It will be a very different style of football under new coach Antonio Conte than City manager Pep Guardiola, something De Bruyne acknowledged during pre-season. “I’d say they’re two different ways of playing,” said the Belgian.
“Pep is probably a little more focused on ball control and possession, while Conte is a little more structured in his game and focuses a lot on mentality. Pep works more on the zonal area.”
But, speaking ahead of their Serie A season-opener at Sassuolo, any thoughts that De Bruyne might take time adapting to his new environment were brushed off by Conte. “He's been very humble, attentive and intelligent,” the Italian told SportMediaset. “He's fit perfectly into this environment.”
"It's not a surprise, players at that level adapt so quick," added Guardiola on Wednesday. "They don't need much time to adapt and perform well."
And that appears to have transferred on to the pitch with De Bruyne scoring the second goal in a 2-0 victory over Sassuolo with a whipped free-kick that sailed over a packed penalty box and into the back of the net.
He was on target again at the weekend, finishing coolly from the penalty spot to open the scoring to set Napoli on their way to a 3-1 victory at Fiorentina, Gli Azzurri's third win on the spin.
“The role we're carving out for him is perfect for him,” said Conte after the match at Stadio Artemio Franchi. “He likes to play with the ball, and in this way we give him freedom of movement.
“Kevin is a genius – we are working on a new role for him because he sees things that others don't see.”
Finding a place for that genius has meant another ex-Manchester player Scott McTominay – once of City's bitter rivals United – has seen his role adjusted to accommodate the new arrival.
McTominay was the heartbeat of Napoli's title charge last season following his move from Old Trafford that ended with the Scotland midfielder finishing with 12 Serie A goals, named as the Italian top flight's MVP and nominated for the Ballon d'Or.
Starting on the left of a fluid midfield-attacking line-up against Sassuolo, McTominay would regularly rotate positions with De Bruyne and centre-forward Lorenzo Lucca.
And there were no signs of any issues as McTominay clipped home a trademark header to open the scoring after 17 minutes while also smashing the home crossbar, ahead of De Bruyne grabbing the slightly fortuitous second goal just before the hour mark.
“It's a different way of working, a different way of playing and I saw that today,” admitted De Bruyne afterwards. “I still have to adjust a bit and do better – I need to adapt to them, not them to me.”
McTominay, 28, laughed off any suggestions he has been providing his new teammate with any tips. “He doesn’t need any advice. I need advice from him,” insisted the Scot.
The third and final member of this week's Manchester old boys reunion is striker Rasmus Hojlund, who joined Napoli on transfer deadline day on a season-long loan from United, which will turn into a £38 million permanent move next summer.
The Dane had endured a tough spell at Old Trafford, managing 26 goals in 95 appearances after his £72m move from Atalanta in August 2023.
But he made an instant impact on his return to Serie A on Saturday, finishing confidently to make it 2-0 after De Bruyne's opener and will hope his career trajectory can repeat that of former teammate McTominay.
“Hojlund is only 22-years-old, we got him from Manchester United, seeing as it brought us luck doing that with McTominay,” smiled Conte after the game. “We knew his qualities, he has great potential and can improve. You can see he’s a player with great prospects.”
Napoli swooped for Hojlund after Romelu Lukaku – another former Manchester United striker – picked up a thigh injury that could see him ruled out until the new year.
And Conte will be looking to Hojlund to provide the goals in Lukaku's absence as Napoli, who did not qualify for European football last season, begin their Champions League campaign against 2023 cEuropean Cup winners City.
Guardiola's team, meanwhile, go into the match having swept aside Manchester United 3-0 on Sunday, with Phil Foden having opened the scoring at the Etihad, followed by a brilliant Erling Haaland double.
It was a welcome three points for City coming on the back of two successive defeats and sets them up nicely for the challenge of stopping De Bruyne and the United old boys all with a point to prove.
A new relationship with the old country
Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates
The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:
ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.
ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.
ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.
ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.
IN WITNESS WHEREOF the undersigned have signed this Treaty.
DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.
Signed
Geoffrey Arthur Sheikh Zayed
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
Important questions to consider
1. Where on the plane does my pet travel?
There are different types of travel available for pets:
- Manifest cargo
- Excess luggage in the hold
- Excess luggage in the cabin
Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.
2. What is the difference between my pet traveling as manifest cargo or as excess luggage?
If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.
If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.
3. What happens when my pet arrives in the country they are traveling to?
As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.
If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty.
If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport.
4. How long does the travel paperwork and other travel preparations take?
This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.
In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.
5. What vaccinations does my pet need to travel?
Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.
Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.
Source: Pawsome Pets UAE
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
More on Quran memorisation:
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Heather, the Totality
Matthew Weiner,
Canongate
More from Neighbourhood Watch:
Volvo ES90 Specs
Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)
Power: 333hp, 449hp, 680hp
Torque: 480Nm, 670Nm, 870Nm
On sale: Later in 2025 or early 2026, depending on region
Price: Exact regional pricing TBA
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GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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Results
6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby
7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby
8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass
8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby
9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
How it works
1) The liquid nanoclay is a mixture of water and clay that aims to convert desert land to fertile ground
2) Instead of water draining straight through the sand, it apparently helps the soil retain water
3) One application is said to last five years
4) The cost of treatment per hectare (2.4 acres) of desert varies from $7,000 to $10,000 per hectare
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Electoral College Victory
Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
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