• ARSENAL PLAYER RATINGS: Bernd Leno 6 - The German goalkeeper didn’t have too much to deal with as he watched Villarreal’s best shooting opportunities go through comfortable channels for easy saves. AFP
    ARSENAL PLAYER RATINGS: Bernd Leno 6 - The German goalkeeper didn’t have too much to deal with as he watched Villarreal’s best shooting opportunities go through comfortable channels for easy saves. AFP
  • Hector Bellerin 7 - Frequent runs up the flank helped Arsenal advance up the field and the right-back looked to have assisted the opening goal before Aubameyang headed against the post. AFP
    Hector Bellerin 7 - Frequent runs up the flank helped Arsenal advance up the field and the right-back looked to have assisted the opening goal before Aubameyang headed against the post. AFP
  • Rob Holding 6 - No mistakes in defence and the defender almost opened the scoring after a powerful header went narrowly wide of the goal. PA
    Rob Holding 6 - No mistakes in defence and the defender almost opened the scoring after a powerful header went narrowly wide of the goal. PA
  • Pablo Mari 7 - A good display in the air saw Mari deal with the majority of balls into the box. The 27-year-old also transitioned the ball well with balls out to the flanks. A stand-out performer on Thursday night. EPA
    Pablo Mari 7 - A good display in the air saw Mari deal with the majority of balls into the box. The 27-year-old also transitioned the ball well with balls out to the flanks. A stand-out performer on Thursday night. EPA
  • Kieran Tierney 6 - The Scottish defender found Pepe with an intricate flick after the restart and looked brighter after Chukwueze was withdrawn. The 23-year-old’s pressure against Moreno may have kept the game in the balance when presented with Villarreal’s best chance of the game. Reuters
    Kieran Tierney 6 - The Scottish defender found Pepe with an intricate flick after the restart and looked brighter after Chukwueze was withdrawn. The 23-year-old’s pressure against Moreno may have kept the game in the balance when presented with Villarreal’s best chance of the game. Reuters
  • Emile Smith-Rowe 8 - The 20-year-old understood the occasion and played with intent, getting into good areas and moving the ball on to maintain an aggressive tempo with Arsenal requiring a goal to go through. Almost scored after dinking narrowly wide of the post but was unfortunate to be on the losing side. Reuters
    Emile Smith-Rowe 8 - The 20-year-old understood the occasion and played with intent, getting into good areas and moving the ball on to maintain an aggressive tempo with Arsenal requiring a goal to go through. Almost scored after dinking narrowly wide of the post but was unfortunate to be on the losing side. Reuters
  • Thomas Partey 5 - A sloppy foul on the edge of the box gave Villarreal a free kick in a dangerous area which began a difficult night for the Ghanaian who was isolated in midfield. Though Mikel Arteta can be forgiven for a more attacking line up with Arsenal requiring to win to advance. Reuters
    Thomas Partey 5 - A sloppy foul on the edge of the box gave Villarreal a free kick in a dangerous area which began a difficult night for the Ghanaian who was isolated in midfield. Though Mikel Arteta can be forgiven for a more attacking line up with Arsenal requiring to win to advance. Reuters
  • Nicolas Pepe 6 - The Ivorian winger clearly has the magic but Villarreal’s stubborn shape made it hard for both Arsenal wingers on the night. A frustrating evening. PA
    Nicolas Pepe 6 - The Ivorian winger clearly has the magic but Villarreal’s stubborn shape made it hard for both Arsenal wingers on the night. A frustrating evening. PA
  • Martin Odegaard 6 - Kept the play ticking but not much else from the Norwegian attacking midfielder. Whether it’s cadence or chemistry, the on-loan Real Madrid midfielder isn’t shining much in Arteta’s system. Getty Images
    Martin Odegaard 6 - Kept the play ticking but not much else from the Norwegian attacking midfielder. Whether it’s cadence or chemistry, the on-loan Real Madrid midfielder isn’t shining much in Arteta’s system. Getty Images
  • Bukayo Saka 6 - Looked to attack the Villarreal defence but the final ball of the young winger wasn’t there. A disappointing display from the winger who normally causes problems for the defence. AP
    Bukayo Saka 6 - Looked to attack the Villarreal defence but the final ball of the young winger wasn’t there. A disappointing display from the winger who normally causes problems for the defence. AP
  • Pierre Emerick-Aubameyang 6 - The woodwork wasn’t on the side of the forward with Aubameyang striking against the post on two occasions. The 31-year-old made the most of little service throughout the game but couldn’t find the net. Reuters
    Pierre Emerick-Aubameyang 6 - The woodwork wasn’t on the side of the forward with Aubameyang striking against the post on two occasions. The 31-year-old made the most of little service throughout the game but couldn’t find the net. Reuters
  • SUBS: Gabriel Martinelli (Odegaard, 66) 6 - A positive move by Arteta but Martinelli seemed to face the same issues Pepe had with Villarreal isolating Arsenal’s attackers quickly. Getty Images
    SUBS: Gabriel Martinelli (Odegaard, 66) 6 - A positive move by Arteta but Martinelli seemed to face the same issues Pepe had with Villarreal isolating Arsenal’s attackers quickly. Getty Images
  • Willian (Tierney, 80) N/R - Almost unnoticeable after being introduced in the 80th minute. Reuters
    Willian (Tierney, 80) N/R - Almost unnoticeable after being introduced in the 80th minute. Reuters
  • Alexandre Lacazette (Aubameyang, 80) N/R - Just as isolated as Aubameyang was with Pau Torres and Raul Albiol keeping the Frenchman quiet. Reuters
    Alexandre Lacazette (Aubameyang, 80) N/R - Just as isolated as Aubameyang was with Pau Torres and Raul Albiol keeping the Frenchman quiet. Reuters
  • Eddie Nketiah (Bellerin, 91) N/R - Not much the forward could do with the game becoming stop-start in the final minutes. Getty Images
    Eddie Nketiah (Bellerin, 91) N/R - Not much the forward could do with the game becoming stop-start in the final minutes. Getty Images
  • VILLARREAL PLAYER RATINGS: Geronimo Rulli 5 - Almost made a mess of an Aubameyang shot in the first half and then nearly gifted a goal to Smith-Rowe when failing to deal with a cross. EPA
    VILLARREAL PLAYER RATINGS: Geronimo Rulli 5 - Almost made a mess of an Aubameyang shot in the first half and then nearly gifted a goal to Smith-Rowe when failing to deal with a cross. EPA
  • Mario Gaspar 6 - Dealt well with Pepe who often tried to get at the defender. Could have supported Yeremi Pino more who looked to be struggling to create much on the right flank, though Unai Emery’s side were only interested in counter-attacks. AP
    Mario Gaspar 6 - Dealt well with Pepe who often tried to get at the defender. Could have supported Yeremi Pino more who looked to be struggling to create much on the right flank, though Unai Emery’s side were only interested in counter-attacks. AP
  • Raul Albiol 7 - Alert to the danger as the Spanish centre-back looked to deal with Arsenal threats quickly and got in the way of a number of balls which asked questions of the Villarreal defence. Getty Images
    Raul Albiol 7 - Alert to the danger as the Spanish centre-back looked to deal with Arsenal threats quickly and got in the way of a number of balls which asked questions of the Villarreal defence. Getty Images
  • Pau Torres 7 - Commanded the defence well alongside Albiol with Arsenal rarely getting a chance to shoot inside the box on the night. Helped clear some crosses which Rulli didn’t look comfortable dealing with. AP
    Pau Torres 7 - Commanded the defence well alongside Albiol with Arsenal rarely getting a chance to shoot inside the box on the night. Helped clear some crosses which Rulli didn’t look comfortable dealing with. AP
  • Alfonso Pedraza 7 - A strong display on both ends of the pitch as the left-back defended well against a difficult matchup of Saka and Bellerin. AFP
    Alfonso Pedraza 7 - A strong display on both ends of the pitch as the left-back defended well against a difficult matchup of Saka and Bellerin. AFP
  • Francis Coquelin 6 - Careless play in the 70th-minute gave Arsenal a free-kick in a dangerous situation. A good block against Bellerin inside the box helped prevent what would have been a dangerous moment in the game for Villarreal. AFP
    Francis Coquelin 6 - Careless play in the 70th-minute gave Arsenal a free-kick in a dangerous situation. A good block against Bellerin inside the box helped prevent what would have been a dangerous moment in the game for Villarreal. AFP
  • Dani Parejo 6 - Came close with a freekick but spent the majority of the game defending and was often in the way of Arsenal attempts from outside the box. Reuters
    Dani Parejo 6 - Came close with a freekick but spent the majority of the game defending and was often in the way of Arsenal attempts from outside the box. Reuters
  • Manu Trigueros 6 - The 29-year-old is usually one of Villarreal’s stand-out players but he wasn’t as influential, with Arsenal applying pressure in the second half. Helped out the defence well against Arsenal’s overlapping runs. Reuters
    Manu Trigueros 6 - The 29-year-old is usually one of Villarreal’s stand-out players but he wasn’t as influential, with Arsenal applying pressure in the second half. Helped out the defence well against Arsenal’s overlapping runs. Reuters
  • Paco Alcacer 6 - Worked hard and helped get the ball to Moreno but it was a quiet display overall from the forward. Eventually replaced by Carlos Bacca. Getty Images
    Paco Alcacer 6 - Worked hard and helped get the ball to Moreno but it was a quiet display overall from the forward. Eventually replaced by Carlos Bacca. Getty Images
  • Gerard Moreno 6 - Could have put Villarreal in front but a tame effort rolled into the hands of Leno. A poor effort which the striker prioritised over passing to the overlapping run. AFP
    Gerard Moreno 6 - Could have put Villarreal in front but a tame effort rolled into the hands of Leno. A poor effort which the striker prioritised over passing to the overlapping run. AFP
  • Samuel Chukwueze 7 - Warned Arsenal early on with a curling effort saved by Leno. The Nigerian winger was one of Villarreal’s brightest sparks before being stretchered off with an injury. Getty Images
    Samuel Chukwueze 7 - Warned Arsenal early on with a curling effort saved by Leno. The Nigerian winger was one of Villarreal’s brightest sparks before being stretchered off with an injury. Getty Images
  • SUBS: Yeremi Pino (Chukwueze, 30) 6 - The 18-year-old worked hard but it was always a difficult task to replace the influence of Chukwueze. Looked bright in spells but didn’t really threaten Tierney. Reuters
    SUBS: Yeremi Pino (Chukwueze, 30) 6 - The 18-year-old worked hard but it was always a difficult task to replace the influence of Chukwueze. Looked bright in spells but didn’t really threaten Tierney. Reuters
  • Carlos Bacca (Alcacer, 73) N/R - Not much to do with Villarreal defending the game out but worked hard for Unai Emery’s side. EPA
    Carlos Bacca (Alcacer, 73) N/R - Not much to do with Villarreal defending the game out but worked hard for Unai Emery’s side. EPA
  • Alberto Moreno (Alfonso Pedraza, 91) N/R - Introduced to help defend against Arsenal’s late flurry. Pedraza looked to be tired after a solid performance. Reuters
    Alberto Moreno (Alfonso Pedraza, 91) N/R - Introduced to help defend against Arsenal’s late flurry. Pedraza looked to be tired after a solid performance. Reuters
  • Moi Gomez (Yeremi Pino, 91) N/R - On for the youngster who made his way back off the field with the midfielder on to see out the game. PA
    Moi Gomez (Yeremi Pino, 91) N/R - On for the youngster who made his way back off the field with the midfielder on to see out the game. PA

Football

Arsenal v Villarreal player ratings: Emile Smith-Rowe a rare bright spark for Gunners as Pierre-Emerick Aubameyang fails to deliver

A goalless draw at Emirates Stadium sends La Liga side through to Europa League final after 2-1 win in first leg

Adam Brown

May 07, 2021

  • English
  • Arabic

Villarreal held out for a 0-0 draw on a nerve-jangling night away to Arsenal to reach the Europa League final on Thursday with a 2-1 aggregate victory.

The Spanish side protected their first-leg advantage with a disciplined display, riding their luck at times with Pierre-Emerick Aubameyang twice hitting the post for the hosts.

Villarreal survived five minutes of stoppage time as Arsenal tried in vain to keep their season alive, celebrating wildly at the end as the club reached their first European final.

It was a momentous night for Villarreal manager Unai Emery who was sacked by Arsenal in 2019. He now has the chnace to win the Europa Leaguye for a fourth time when Villarreal take on Manchester United in the final in Gdansk later this month.

Reflecting on the performances at the Emirates Stadium, Adam Brown has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Our coronavirus coverage
The five pillars of Islam
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 SPECS

Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed dual clutch

Power: 710bhp

Torque: 770Nm

Speed: 0-100km/h 2.9 seconds

Top Speed: 340km/h

Price: Dh1,000,885

On sale: now

While you're here
While you're here
'Panga'

Directed by Ashwiny Iyer Tiwari

Starring Kangana Ranaut, Richa Chadha, Jassie Gill, Yagya Bhasin, Neena Gupta

Rating: 3.5/5

TO ALL THE BOYS: ALWAYS AND FOREVER

Directed by: Michael Fimognari

Starring: Lana Condor and Noah Centineo

Two stars

Ukraine

Capital: Kiev

Population: 44.13 million

Armed conflict in Donbass

Russia-backed fighters control territory

Towering concerns
Financial considerations before buying a property

Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.

“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says. 

Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.

Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier. 

While you're here
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

UAE currency
Transgender report
UK-EU trade at a glance

EU fishing vessels guaranteed access to UK waters for 12 years

Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

Smoother border management with use of e-gates

Cutting red tape on import and export of food

more from Janine di Giovanni
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
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

The specs

Engine: 3.0-litre six-cylinder MHEV

Power: 360bhp

Torque: 500Nm

Transmission: eight-speed automatic

Price: from Dh282,870

On sale: now

LA LIGA FIXTURES

Saturday (All UAE kick-off times)

Valencia v Atletico Madrid (midnight)

Mallorca v Alaves (4pm)

Barcelona v Getafe (7pm)

Villarreal v Levante (9.30pm)

Sunday

Granada v Real Volladolid (midnight)

Sevilla v Espanyol (3pm)

Leganes v Real Betis (5pm)

Eibar v Real Sociedad (7pm)

Athletic Bilbao v Osasuna (9.30pm)

Monday

Real Madrid v Celta Vigo (midnight)

Simran

Director Hansal Mehta

Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey

Three stars

'THE WORST THING YOU CAN EAT'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

RESULTS

5pm: Maiden (PA) Dh80,000 2,200m
Winner: Arjan, Fabrice Veron (jockey), Eric Lemartinel (trainer).

5.30pm: Maiden (PA) Dh80,000 1,400m​​​​​​​
Winner: Jap Nazaa, Royston Ffrench, Irfan Ellahi.

6pm: Al Ruwais Group 3 (PA) Dh300,000 1,200m​​​​​​​
Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinal.

6.30pm: Shadwell Gold Cup Prestige Dh125,000 1,600m​​​​​​​
Winner: AF Sanad, Bernardo Pinheiro, Khalifa Al Neyadi.

7pm: Shadwell Farm Stallions Handicap (PA) Dh70,000 1,600m​​​​​​​
Winner: Jawal Al Reef, Patrick Cosgrave, Abdallah Al Hammadi.

7.30pm: Maiden (TB) Dh80,000 1,600m​​​​​​​
Winner: Dubai Canal, Harry Bentley, Satish Seemar.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

UAE rugby season

FIXTURES

West Asia Premiership

Dubai Hurricanes v Dubai Knights Eagles

Dubai Tigers v Bahrain

Jebel Ali Dragons v Abu Dhabi Harlequins

UAE Division 1

Dubai Sharks v Dubai Hurricanes II

Al Ain Amblers v Dubai Knights Eagles II

Dubai Tigers II v Abu Dhabi Saracens

Jebel Ali Dragons II v Abu Dhabi Harlequins II

Sharjah Wanderers v Dubai Exiles II

 

LAST SEASON

West Asia Premiership

Winners – Bahrain

Runners-up – Dubai Exiles

UAE Premiership

Winners – Abu Dhabi Harlequins

Runners-up – Jebel Ali Dragons

Dubai Rugby Sevens

Winners – Dubai Hurricanes

Runners-up – Abu Dhabi Harlequins

UAE Conference

Winners – Dubai Tigers

Runners-up – Al Ain Amblers

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