“You hope for one Gordo, you don’t expect two,” smiles Jordi Lopez. El Gordo is Spain’s lottery, held annually on December 22 since 1814 and considered the largest in the world. But the man who played at Barcelona, Real Madrid, Sevilla and QPR isn’t talking about winning some of the €800 million prize money, but regional third-tier team UE Cornella being drawn with one of Spain’s super clubs. First the team for which Lopez is assistant manager drew La Liga leaders Atletico Madrid and now, after beating them, they’ve drawn neighbours Barcelona at home in the Copa del Rey this Thursday.
Cornella play on a small, far from latest generation artificial surface whose single 1,500-seater stand is easily big enough to hold their 600 crowds in non-lockdown times. There are no spectator facilities on the other three sides. Cornella have the smallest average crowds of the 20 teams normally playing in their league and they’re usually up against far bigger foes: Castellon, who beat them in the play-off final to reach Spain’s second tier last season, averaged 10,790. Then there are the B teams of Barca, Espanyol, Valencia, Villarreal and Levante – all stocked with full-time professionals who play at luxurious training grounds rather than Cornella’s well-worn pitch by the motorway.
Cornella are playing at their highest level in their 70-year history – and they’ve pushed to go even higher in each of the last four seasons, finishing fourth in each of them to qualify for the play-offs. It’s a tight league: four points separated the top six teams last term.
Before promotion to this level six years ago, Cornella have gradually spent 40 years climbing from Spain’s sixth tier, even if their fan base hasn’t. Cornella struggle for fans for several reasons. One, they play in Barcelona, where Barca are the huge elephant in the room. If that wasn’t enough, Espanyol’s 41,000-seater stadium is separated from Cornella’s home by a 15 metre walkway. There are no two grounds as close in world football. The difference in size of neighbouring Espanyol’s pitch is clear on any online map.
Cornella got into this season’s Copa del Rey by being one of the top seven teams in their league last season. They drew Marino from Tenerife, a three-hour flight to the south in the first round and won 1-0. Atletico Madrid came next on January 6 and Diego Simeone’s La Liga leaders played a team with €127 million signing Joao Felix, Saul Niguez, Vitolo and Angel Correa. Atleti were behind after six minutes and saw Ricard Sanchez red carded after 62 minutes.
“It was our dream and anything is possible in football,” reflects Lopez. “Most of the players will never experience anything like this and maybe they’ll never do it again. We had to play our best game and hope that Atletico didn’t play theirs. They struggled to adapt to our small pitch, our old surface, our stadium.” Simeone admitted Cornella deserved their win.
No fans were allowed, but the stadium is so small that locals watched from the streets outside. The players ran to the fence after to celebrate with fans – and others who looked like they were walking to the nearby shops.
To appreciate how Cornella not only survive but flourish under director general Andres Manzano, club president Alex Talavera, manager Guellermo Fernandez and his assistant Lopez, you need to understand their model. Cornella’s players are professionals, earning between €1,000 and €2,500 a month for what is the 13th biggest budget of the 20 teams normally in their league.
“We have to convince players to come here,” explains Lopez. “They don’t come for the money or to play on our small pitch, which is not attractive. We lose players who want to play in big stadiums too and there are several in our division, but we explain our plans, our style and how we will work every day.”
One of the photos on the president’s twitter feed shows Cornella at Hercules in Alicante, a 30,000-seater that has staged internationals, World Cup matches and La Liga football in 2011.
"Cornella play physical football and sign players who suit their football and their pitch: strong and good on the second balls," one coach who has managed at several clubs in the same division tells The National. "After Barcelona and Espanyol, Cornella have one of the best academy and youth team in Catalonia. This brings players and money."
Cornella isn’t only about their first team and nor is their revenue. The club boast 1,100 footballers and under 11s, Cornella have an incredible 15 teams. The players in 12 of those sides pay to be coached. The best two teams at this age group don’t and Cornella’s elite youth teams play in the Liga Nacional against their equivalents at Barca or Espanyol in a 10-team group.
After Barcelona and Espanyol, Cornella have one of the best academy and youth team in Catalonia. This brings players and money
English Championship side Birmingham City joined up with Cornella’s talent factory in 2017. Birmingham and Cornella share information and contacts, partly in the hope that the Midlands club will have access to the next Jordi Alba, who Cornella signed after he was released from Barcelona as a 16-year-old. When Alba went to Valencia and then back to Barca, Cornella made €1.4 million.
Player sales is one source of income and key to Cornella’s plan with former players at clubs from Betis to Brentford; the stability of staff and the same personnel is another. It’s a tiny club, professionally run and the subscriptions from so many of the young players, as well as support from the local council who want so many children doing sport helps. The municipal stadium is used all hours, the young players having an attachment to the club, but they have no benefactor and play in an area that will never be described as monied.
Cornella is way out to the south west on the Barcelona’s urban fringe near the Llobregat river, the motorway to Madrid and heavy industry. This is not the Barcelona that the tourists see, but a red belt settled by economic migrants from outside Catalonia in the 1950s, and 60s. Most speak Spanish over Catalan in the street, if not the classroom.
The location helps: a densely populated area with a big population, a working class football factory. Other clubs around Barcelona see the same benefits of a vast talent pool on their doorstep while youngsters in Catalonia have access to more qualified coaches, top facilities and often footballing philosophies that have succeeded at the highest level at Camp Nou. Few games are cancelled because of inclement weather, but Covid has all but stopped the club bar the first team.
“It’s a shame we can have no fans for many reasons, one being that it’s less money for the club,” explains Lopez, a man who knew what it was like to play in front of huge crowds as a first-team footballer for Real Madrid and Sevilla. His career has been a varied one.
“I didn’t play much but I was playing with some of the best players in the world at Real Madrid: Ronaldo, Figo, Zidane, Raul, Beckham and Roberto Carlos. That was incredible. It was the time when the president described Madrid’s attitude to building a team as the ‘Zidanes and the Pavons’ (graduates from the B team). I was a Pavon. I enjoyed my career. I played in England at Queens Park Rangers which I enjoyed and Swansea which I did not because I had injuries."
Cornella make a success of selling their youth graduates on and there’s always the first team option. The coaches move on, too.
“I want to be a coach myself soon but I’m enjoying it here,” says Lopez, 39. But first Barcelona. “It’s completely different to being a player and competition to be a coach is strong, but I’m learning and looking forward to Barca. Cornella enjoy positive relations with Barca and Espanyol. Some of our young players go there and vice versa. With the first team, we cannot afford their players, so we have to sell our ideas to players who maybe don’t want to come here because they know they can earn more money playing for other clubs in the same division.”
Barca’s B team came to Cornella a few weeks ago and won 1-0. Several of Barca’s young first-team players have already played at Cornella including Lionel Messi who played for Barca C in 2004 aged 16. Cornella also met Real Madrid in the cup six years ago and lost 9-1 over two legs. Then, the game was played next door at Espanyol and 25,000 fans turned up. On Thursday, the game will be a one-off on the little pitch next door, with two legged matches cancelled because of the pandemic.
Barca already had one cup defeat this week as Athletic Bilbao came from behind to win the Spanish Super Cup 3-2 in Sevilla, a game which saw Messi sent off for the first time in his career. The ensuing two-game ban means Messi will miss the game.
Ronald Koeman’s side take the Copa del Rey very seriously and have won the competition a record 30 times including five times in the last eight years. A second cup defeat in five days would be unthinkable and they’re clear favourites, but they’re not used to playing on surfaces like Cornella, nor the tight pitches. Nor are Barca used to playing without Messi, who Lopez played against when he was at Sevilla, Mallorca and Racing Santander.
“Anything can happen in a one-off game,” he says. Atletico Madrid found that out two weeks ago but can Cornella tear up the form book twice in quick succession?
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 currency: the story behind the money in your pockets
THE SPECS
Engine: 1.5-litre
Transmission: 6-speed automatic
Power: 110 horsepower
Torque: 147Nm
Price: From Dh59,700
On sale: now
SPECS
Engine: 4-litre V8 twin-turbo
Power: 630hp
Torque: 850Nm
Transmission: 8-speed Tiptronic automatic
Price: From Dh599,000
On sale: Now
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
Secret Pigeon Service: Operation Colomba, Resistance and the Struggle to Liberate Europe
Gordon Corera, Harper Collins
Company profile
Name: Steppi
Founders: Joe Franklin and Milos Savic
Launched: February 2020
Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year
Employees: Five
Based: Jumeirah Lakes Towers, Dubai
Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings
Second round raised Dh720,000 from silent investors in June this year
Takreem Awards winners 2021
Corporate Leadership: Carl Bistany (Lebanon)
Cultural Excellence: Hoor Al Qasimi (UAE)
Environmental Development and Sustainability: Bkerzay (Lebanon)
Environmental Development and Sustainability: Raya Ani (Iraq)
Humanitarian and Civic Services: Women’s Programs Association (Lebanon)
Humanitarian and Civic Services: Osamah Al Thini (Libya)
Excellence in Education: World Innovation Summit for Education (WISE) (Qatar)
Outstanding Arab Woman: Balghis Badri (Sudan)
Scientific and Technological Achievement: Mohamed Slim Alouini (KSA)
Young Entrepreneur: Omar Itani (Lebanon)
Lifetime Achievement: Suad Al Amiry (Palestine)
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
'Outclassed in Kuwait'
Taleb Alrefai,
HBKU Press
AGL AWARDS
Golden Ball - best Emirati player: Khalfan Mubarak (Al Jazira)
Golden Ball - best foreign player: Igor Coronado (Sharjah)
Golden Glove - best goalkeeper: Adel Al Hosani (Sharjah)
Best Coach - the leader: Abdulaziz Al Anbari (Sharjah)
Fans' Player of the Year: Driss Fetouhi (Dibba)
Golden Boy - best young player: Ali Saleh (Al Wasl)
Best Fans of the Year: Sharjah
Goal of the Year: Michael Ortega (Baniyas)
More from Neighbourhood Watch:
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%3Cp%3EThere%20are%20several%20factors%20for%20landlords%20to%20consider%20when%20preparing%20to%20establish%20a%20holiday%20home%3A%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3E%3Cstrong%3ERevenue%20potential%20of%20the%20unit%3A%3C%2Fstrong%3E%20location%2C%20view%20and%20size%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EDesign%3A%20furnished%20or%20unfurnished.%3C%2Fstrong%3E%20Is%20the%20design%20up%20to%20standard%2C%20while%20being%20catchy%20at%20the%20same%20time%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EBusiness%20model%3A%3C%2Fstrong%3E%20will%20it%20be%20managed%20by%20a%20professional%20operator%20or%20directly%20by%20the%20owner%2C%20how%20often%20does%20the%20owner%20wants%20to%20use%20it%20for%20personal%20reasons%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EQuality%20of%20the%20operator%3A%3C%2Fstrong%3E%20guest%20reviews%2C%20customer%20experience%20management%2C%20application%20of%20technology%2C%20average%20utilisation%2C%20scope%20of%20services%20rendered%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ESource%3A%20Adam%20Nowak%2C%20managing%20director%20of%20Ultimate%20Stay%20Vacation%20Homes%20Rental%3C%2Fem%3E%3C%2Fp%3E%0A
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The specs
Engine: 2.5-litre, turbocharged 5-cylinder
Transmission: seven-speed auto
Power: 400hp
Torque: 500Nm
Price: Dh300,000 (estimate)
On sale: 2022
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Start-up hopes to end Japan's love affair with cash
Across most of Asia, people pay for taxi rides, restaurant meals and merchandise with smartphone-readable barcodes — except in Japan, where cash still rules. Now, as the country’s biggest web companies race to dominate the payments market, one Tokyo-based startup says it has a fighting chance to win with its QR app.
Origami had a head start when it introduced a QR-code payment service in late 2015 and has since signed up fast-food chain KFC, Tokyo’s largest cab company Nihon Kotsu and convenience store operator Lawson. The company raised $66 million in September to expand nationwide and plans to more than double its staff of about 100 employees, says founder Yoshiki Yasui.
Origami is betting that stores, which until now relied on direct mail and email newsletters, will pay for the ability to reach customers on their smartphones. For example, a hair salon using Origami’s payment app would be able to send a message to past customers with a coupon for their next haircut.
Quick Response codes, the dotted squares that can be read by smartphone cameras, were invented in the 1990s by a unit of Toyota Motor to track automotive parts. But when the Japanese pioneered digital payments almost two decades ago with contactless cards for train fares, they chose the so-called near-field communications technology. The high cost of rolling out NFC payments, convenient ATMs and a culture where lost wallets are often returned have all been cited as reasons why cash remains king in the archipelago. In China, however, QR codes dominate.
Cashless payments, which includes credit cards, accounted for just 20 per cent of total consumer spending in Japan during 2016, compared with 60 per cent in China and 89 per cent in South Korea, according to a report by the Bank of Japan.
The%20specs
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Super Bowl LIII schedule
What Super Bowl LIII
Who is playing New England Patriots v Los Angeles Rams
Where Mercedes-Benz Stadium in Atlanta, United States
When Sunday (start time is 3.30am on Monday UAE time)
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
The specs
Engine: 2.9-litre twin-turbo V6
Power: 540hp at 6,500rpm
Torque: 600Nm at 2,500rpm
Transmission: Eight-speed auto
Kerb weight: 1580kg
Price: From Dh750k
On sale: via special order
The biog
Name: James Mullan
Nationality: Irish
Family: Wife, Pom; and daughters Kate, 18, and Ciara, 13, who attend Jumeirah English Speaking School (JESS)
Favourite book or author: “That’s a really difficult question. I’m a big fan of Donna Tartt, The Secret History. I’d recommend that, go and have a read of that.”
Dream: “It would be to continue to have fun and to work with really interesting people, which I have been very fortunate to do for a lot of my life. I just enjoy working with very smart, fun people.”
Results
1. New Zealand Daniel Meech – Fine (name of horse), Richard Gardner – Calisto, Bruce Goodin - Backatorps Danny V, Samantha McIntosh – Check In. Team total First round: 200.22; Second round: 201.75 – Penalties 12 (jump-off 40.16 seconds) Prize €64,000
2. Ireland Cameron Hanley – Aiyetoro, David Simpson – Keoki, Paul Kennedy – Cartown Danger Mouse, Shane Breen – Laith. Team total 200.25/202.84 – P 12 (jump-off 51.79 – P17) Prize €40,000
3. Italy Luca Maria Moneta – Connery, Luca Coata – Crandessa, Simone Coata – Dardonge, Natale Chiaudani – Almero. Team total 130.82/198.-4 – P20. Prize €32,000
UAE squad
Esha Oza (captain), Al Maseera Jahangir, Emily Thomas, Heena Hotchandani, Indhuja Nandakumar, Katie Thompson, Lavanya Keny, Mehak Thakur, Michelle Botha, Rinitha Rajith, Samaira Dharnidharka, Siya Gokhale, Sashikala Silva, Suraksha Kotte, Theertha Satish (wicketkeeper) Udeni Kuruppuarachchige, Vaishnave Mahesh.
UAE tour of Zimbabwe
All matches in Bulawayo
Friday, Sept 26 – First ODI
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
● Company: Bidzi
● Started: 2024
● Founders: Akshay Dosaj and Asif Rashid
● Based: Dubai, UAE
● Industry: M&A
● Funding size: Bootstrapped
● No of employees: Nine
Duminy's Test career in numbers
Tests 46; Runs 2,103; Best 166; Average 32.85; 100s 6; 50s 8; Wickets 42; Best 4-47
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
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
School counsellors on mental well-being
Schools counsellors in Abu Dhabi have put a number of provisions in place to help support pupils returning to the classroom next week.
Many children will resume in-person lessons for the first time in 10 months and parents previously raised concerns about the long-term effects of distance learning.
Schools leaders and counsellors said extra support will be offered to anyone that needs it. Additionally, heads of years will be on hand to offer advice or coping mechanisms to ease any concerns.
“Anxiety this time round has really spiralled, more so than from the first lockdown at the beginning of the pandemic,” said Priya Mitchell, counsellor at The British School Al Khubairat in Abu Dhabi.
“Some have got used to being at home don’t want to go back, while others are desperate to get back.
“We have seen an increase in depressive symptoms, especially with older pupils, and self-harm is starting younger.
“It is worrying and has taught us how important it is that we prioritise mental well-being.”
Ms Mitchell said she was liaising more with heads of year so they can support and offer advice to pupils if the demand is there.
The school will also carry out mental well-being checks so they can pick up on any behavioural patterns and put interventions in place to help pupils.
At Raha International School, the well-being team has provided parents with assessment surveys to see how they can support students at home to transition back to school.
“They have created a Well-being Resource Bank that parents have access to on information on various domains of mental health for students and families,” a team member said.
“Our pastoral team have been working with students to help ease the transition and reduce anxiety that [pupils] may experience after some have been nearly a year off campus.
"Special secondary tutorial classes have also focused on preparing students for their return; going over new guidelines, expectations and daily schedules.”
Director: Paul Weitz
Stars: Kevin Hart
3/5 stars
The five pillars of Islam
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