Up in the VIP seats at Real Valladolid’s Zorilla stadium on Saturday, the home club’s president is expected although he has not been around much lately as his team sunk into deep peril of relegation.
When he is at large, you can hardly miss him: he was one of the greatest strikers of his era and he’s a sizeable presence these days. He is Ronaldo, the Brazilian World Cup winner and maximum shareholder at Valladolid since 2018.
On the pitch, the maximum threat to Valladolid’s survival – they have to win to stay in Spain’s top division – will be one of the great strikers of this era, leading the line for Atletico Madrid on a day that, if they hold their nerve, they can make history.
In Luis Suarez, Ronaldo will see much to admire and recognise, as well as, given Valladolid’s circumstances, plenty to fear.
Once upon a time, Brazilian Ronaldo’s career was prematurely written off because of injured knees and because he looked to be carrying too much weight.
He made light of that on his way to winning titles with Real Madrid, and the 2002 World Cup. Suarez, 34, has likewise come back from damaged joints and whispered taunts that had swelled around the midriff, to be on the verge of his fifth Liga title.
Eight months ago, the combative Uruguayan was told brutally his best days were behind him. Barcelona more or less spelt it out as they showed him the door at Camp Nou, keen to relieve their wage bill.
He had spent six years at the club, by the time he had collected his fourth Spanish title there, had become the best attacking partner Lionel Messi has ever known. The divorce with Barca was ugly, Messi furious about the way Suarez was discarded.
The stampede for his signature, however, was noisy. Juventus called. Atletico kept calling. Twenty Liga goals later, Suarez is their top scorer, figurehead for Spain’s champions-elect.
If league-leaders Atletico beat Valladolid they guarantee that for only the second time in 16 years the title will end up somewhere other than Barcelona or Real Madrid.
He has the status and the leadership to decide key moments
The last team to break that duopoly? Also Atletico. So miffed were Barcelona after that historic season, 2013-14, they went out and bought Suarez from Liverpool to boost their firepower.
How Barca have missed him, especially his inimitable will-to-win. La Liga’s gripping title run-in was a four-club joust for top place right up until the penultimate match day, last weekend, but then Barcelona fell away in a manner than has become typical in their first post-Suarez season. They let a lead slip.
So Saturday – the D-Day at the top – is a straight duel. If Atletico do not win and second-placed Real Madrid claim victory against Villarreal, Real would leapfrog their neighbours and retain La Liga.
It will be nervous. It was nail-biting last Sunday, when Suarez provided the perfect reminder of why Atletico’s head coach Diego Simeone leapt at the opportunity to hire him.
While Barca were busy capitulating at home to Celta Vigo, Real Madrid went ahead in their match at Athletic Bilbao and, for 14 fearful minutes for Simeone’s men, the top position Atletico have held for 24 matchdays of the season was in jeopardy. They went 1-0 behind at home to Osasuna.
Cue Suarez, to the rescue. "He's used to matches like this," Simeone purred of a recruit he so values for his dealing with pressure.
It’s a quality that Suarez has had to work on: few elite players are as notorious for the villainous ways they have reacted to high-stress situations in the past. There were the biting incidents, one of them in a World Cup game against Italy; there was the handball on the goal-line, in a World Cup quarter-final against Ghana.
The Suarez Simeone so trusts is the warrior in his mid-30s whose aggression is better channelled. Atletico equalised against Osasuna in the 82nd minute. Suarez then scored the winning goal with less than three minutes of normal time remaining, to keep the fate of La Liga in Atletico’s own hands.
They lead Real by two points – if the Madrid clubs finish tied on points Real would win on head-to-head results – and of their 83 points in total, Suarez’s goals and assists have been directly responsible for 21. “He has the status and the leadership to decide key moments,” says Simeone.
As for the motivation, Barcelona’s harsh farewell back in August supplied that. He will bristle with it when he takes the stage in front of a concerned president Ronaldo for the last 90 minutes of an epic campaign.
Community Shield info
Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)
Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette
Arsenal manager Arsene Wenger
Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi
Chelsea manager Antonio Conte
Referee Bobby Madley
Family reunited
Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.
She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.
She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.
The couple were married in August 2009 in Winchester and their daughter was born in June 2014.
She was held in her native country a year later.
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: 2.0-litre turbo 4-cyl
Transmission: eight-speed auto
Power: 190bhp
Torque: 300Nm
Price: Dh169,900
On sale: now
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
MATCH INFO
Who: UAE v USA
What: first T20 international
When: Friday, 2pm
Where: ICC Academy in Dubai
UAE currency: the story behind the money in your pockets
UAE%20Warriors%20fight%20card
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Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
bundesliga results
Mainz 0 Augsburg 1 (Niederlechner 1')
Schalke 1 (Caligiuri pen 51') Bayer Leverkusen 1 (Miranda og 81')
The%20specs
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25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
SPECS
Toyota land Cruiser 2020 5.7L VXR
Engine: 5.7-litre V8
Transmission: eight-speed automatic
Power: 362hp
Torque: 530Nm
Price: Dh329,000 (base model 4.0L EXR Dh215,900)
MATCH INFO
Liverpool 0
Stoke City 0
Man of the Match: Erik Pieters (Stoke)
Company%C2%A0profile
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Porsche Macan T: The Specs
Engine: 2.0-litre 4-cyl turbo
Power: 265hp from 5,000-6,500rpm
Torque: 400Nm from 1,800-4,500rpm
Transmission: 7-speed dual-clutch auto
Speed: 0-100kph in 6.2sec
Top speed: 232kph
Fuel consumption: 10.7L/100km
On sale: May or June
Price: From Dh259,900
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
UAE currency: the story behind the money in your pockets