• BARCELONA RATINGS: Marc-Andre ter Stegen - 8: Had to be lively to block Luis Suarez just after half-hour mark and then Carrasco minutes later – then again from Suarez with his left hand. Like Oblak at the opposite end in a competitive game, he was on form against Atletico’s organised anarchy. AP
    BARCELONA RATINGS: Marc-Andre ter Stegen - 8: Had to be lively to block Luis Suarez just after half-hour mark and then Carrasco minutes later – then again from Suarez with his left hand. Like Oblak at the opposite end in a competitive game, he was on form against Atletico’s organised anarchy. AP
  • Oscar Mingueza - 5: On the side with 64 per cent of possession yet kept busy by the fast and direct Carrasco. Struggled as Atletico had the better of the first half and replaced at half time. EPA
    Oscar Mingueza - 5: On the side with 64 per cent of possession yet kept busy by the fast and direct Carrasco. Struggled as Atletico had the better of the first half and replaced at half time. EPA
  • Gerard Pique - 8: Marking a very determined Suarez in the Camp Nou sun. Blocked a Carrasco shot before half time and didn’t mislay a single pass. Headed a Messi ball wide after 63 as Messi – and his team – came to life. Yellow card after 82 after stopping the troublesome trickery of Joao Felix. AFP
    Gerard Pique - 8: Marking a very determined Suarez in the Camp Nou sun. Blocked a Carrasco shot before half time and didn’t mislay a single pass. Headed a Messi ball wide after 63 as Messi – and his team – came to life. Yellow card after 82 after stopping the troublesome trickery of Joao Felix. AFP
  • Clement Lenglet - 7: Busy in the first half as part of Barca’s three-man central defence, but didn’t make a single error. Headed a Messi free-kick high and wide just after break when he’d have been better leaving the header to Araujo. AP
    Clement Lenglet - 7: Busy in the first half as part of Barca’s three-man central defence, but didn’t make a single error. Headed a Messi free-kick high and wide just after break when he’d have been better leaving the header to Araujo. AP
  • Sergio Busquets - 6: Limped off with a blooded nose after 30 minutes following a head clash with Savic. He did come back on the pitch but worryingly went back down. Getty
    Sergio Busquets - 6: Limped off with a blooded nose after 30 minutes following a head clash with Savic. He did come back on the pitch but worryingly went back down. Getty
  • Sergino Dest - 7: Showed pace but the space between the American and Mingueza was what Atletico tried to exploit with long balls. Only 20 and in his first season, but he’s becoming an important player for the young Catalan side. AFP
    Sergino Dest - 7: Showed pace but the space between the American and Mingueza was what Atletico tried to exploit with long balls. Only 20 and in his first season, but he’s becoming an important player for the young Catalan side. AFP
  • Frenkie De Jong - 7: Switched to position of Busquets after his injury and became, at 23, the most experienced head in Barca’s midfield alongside two 18-year-olds. AFP
    Frenkie De Jong - 7: Switched to position of Busquets after his injury and became, at 23, the most experienced head in Barca’s midfield alongside two 18-year-olds. AFP
  • Pedri - 7: Twisted and turned on his 50th Barca appearance. Attacked and made key defensive blocks. A superb first season for the Canarian, but will he end up a league champion? AP
    Pedri - 7: Twisted and turned on his 50th Barca appearance. Attacked and made key defensive blocks. A superb first season for the Canarian, but will he end up a league champion? AP
  • Jordi Alba - 7: Trippier had the measure of the Catalan who is usually adept at finding space down the left and ultimately combining with Messi. Went wider as the game went on and found more success, none more than when he crossed beautifully for Dembele after 84 minutes. Booked. AP
    Jordi Alba - 7: Trippier had the measure of the Catalan who is usually adept at finding space down the left and ultimately combining with Messi. Went wider as the game went on and found more success, none more than when he crossed beautifully for Dembele after 84 minutes. Booked. AP
  • LIonel Messi - 8: Every Barca attack went through their best player. Had got away from Saul after 34 but was fouled and the Atletico player carded. Took on six visiting defenders and shot wide with his left foot in the best moment of the first half. He struck an 89th minute free-kick just wide – though the excellent Oblak likely had it, and everything else, covered. AFP
    LIonel Messi - 8: Every Barca attack went through their best player. Had got away from Saul after 34 but was fouled and the Atletico player carded. Took on six visiting defenders and shot wide with his left foot in the best moment of the first half. He struck an 89th minute free-kick just wide – though the excellent Oblak likely had it, and everything else, covered. AFP
  • Antoine Griezmann - 6: Struggled to find space against Atletico’s three deep-playing central defenders and barely featured. Better in second and that’s probably why he stayed on the pitch. Getty
    Antoine Griezmann - 6: Struggled to find space against Atletico’s three deep-playing central defenders and barely featured. Better in second and that’s probably why he stayed on the pitch. Getty
  • SUBS: Moriba Kourouma - (On for Busquets 32') 7: Attack-minded and physical midfielder, 18, and despite his inexperience he got an hour after replacing the injured Busquets. Booked for a late challenge. AP
    SUBS: Moriba Kourouma - (On for Busquets 32') 7: Attack-minded and physical midfielder, 18, and despite his inexperience he got an hour after replacing the injured Busquets. Booked for a late challenge. AP
  • Ronald Araujo - (On for Mingueza 45') 7: Put the ball in the net with a header after 69 but he was well offside. Solid and impressive. A big reason why his team were far better in the second half than the first. Reuters
    Ronald Araujo - (On for Mingueza 45') 7: Put the ball in the net with a header after 69 but he was well offside. Solid and impressive. A big reason why his team were far better in the second half than the first. Reuters
  • Ousmane Dembele - (On for Dest 75') 6: Had Barca’s best chance but headed an Alba cross over. EPA
    Ousmane Dembele - (On for Dest 75') 6: Had Barca’s best chance but headed an Alba cross over. EPA
  • Sergi Roberto - (On for Gonzalez 75') 6: Couldn’t help break the deadlock. AP
    Sergi Roberto - (On for Gonzalez 75') 6: Couldn’t help break the deadlock. AP
  • ATLETICO RATINGS: Jan Oblak - 8: Untested for most of the first half but may have pulled off one of the saves of the season when getting a finger a tip to Messi’s effort that looked destined for the back of the net. The Slovenian then proved his world-class calibre once more when pushing a free-kick wide of the post.
    ATLETICO RATINGS: Jan Oblak - 8: Untested for most of the first half but may have pulled off one of the saves of the season when getting a finger a tip to Messi’s effort that looked destined for the back of the net. The Slovenian then proved his world-class calibre once more when pushing a free-kick wide of the post.
  • Stefan Savic - 7: Read the play well to intercept passes quickly and adjusted well to moments where Barca tried to get in behind with clever movement. Solid. EPA
    Stefan Savic - 7: Read the play well to intercept passes quickly and adjusted well to moments where Barca tried to get in behind with clever movement. Solid. EPA
  • Felipe - 7: Alert to the danger and often in the way of intricate Barcelona passing moves. The Brazilian ensured that Barca’s frontmen were shutout for most of the game. EPA
    Felipe - 7: Alert to the danger and often in the way of intricate Barcelona passing moves. The Brazilian ensured that Barca’s frontmen were shutout for most of the game. EPA
  • Mario Hermoso - 7: The centre-back found himself up the pitch in the first half and almost registered an assist when driving the ball across the box into Correa. At the other end, the 25-year-old was just as influential, getting in the way of what looked to be a certain goal from Moriba’s effort. EPA
    Mario Hermoso - 7: The centre-back found himself up the pitch in the first half and almost registered an assist when driving the ball across the box into Correa. At the other end, the 25-year-old was just as influential, getting in the way of what looked to be a certain goal from Moriba’s effort. EPA
  • Kieran Trippier - 6: A chess match between Trippier and Alba ensured neither full-back were much of an influence but the English defender could have done more to stop Alba getting crosses into the box at times. EPA
    Kieran Trippier - 6: A chess match between Trippier and Alba ensured neither full-back were much of an influence but the English defender could have done more to stop Alba getting crosses into the box at times. EPA
  • Koke - 7: A solid display as usual from the Atletico veteran, acting as the anchor between the midfield and defence. Getty
    Koke - 7: A solid display as usual from the Atletico veteran, acting as the anchor between the midfield and defence. Getty
  • Marcos Llorente - 6: Defended well throughout but made it too easy for ter Stegen when finding space inside the box from a cross. The end product wasn’t there for a player who has been one of the best performers in La Liga this season. EPA
    Marcos Llorente - 6: Defended well throughout but made it too easy for ter Stegen when finding space inside the box from a cross. The end product wasn’t there for a player who has been one of the best performers in La Liga this season. EPA
  • Thomas Lemar - The Frenchman looked bright before being forced off with an injury early on. EPA
    Thomas Lemar - The Frenchman looked bright before being forced off with an injury early on. EPA
  • Yannick Carrasco - 8: - If Atletico were going to score, it was going to be through this man. Carrasco constantly asked questions of the Barcelona defence with runs in behind and his confidence on the ball. Atletico’s best-attacking player on the day.
    Yannick Carrasco - 8: - If Atletico were going to score, it was going to be through this man. Carrasco constantly asked questions of the Barcelona defence with runs in behind and his confidence on the ball. Atletico’s best-attacking player on the day.
  • Angel Correa - 6: Worked hard and was able to craft some chances with good movement. The striker will be wondering how he didn’t score when Gerard Pique made an excellent block in the box. AFP
    Angel Correa - 6: Worked hard and was able to craft some chances with good movement. The striker will be wondering how he didn’t score when Gerard Pique made an excellent block in the box. AFP
  • Luis Saurez - 6: Unable to effect the game against his former club and failed to trouble Ter Stegen. Getty
    Luis Saurez - 6: Unable to effect the game against his former club and failed to trouble Ter Stegen. Getty
  • SUBS: Saul Niguez - (On for Lemar 13') 6: Not involved much on the offensive front with Atletico's priority on containing Barcelona’s attacking threat. Replaced in second half with game in balance. AFP
    SUBS: Saul Niguez - (On for Lemar 13') 6: Not involved much on the offensive front with Atletico's priority on containing Barcelona’s attacking threat. Replaced in second half with game in balance. AFP
  • Joao Felix - (On for Saul 67') 6: Struggled to find any space after coming on. AFP
    Joao Felix - (On for Saul 67') 6: Struggled to find any space after coming on. AFP
  • Geoffrey Kondogbia - (On for Correa 73') 6: Made some strong runs through the middle of the park, creating some dangerous openings but the league leaders were unable to convert. EPA
    Geoffrey Kondogbia - (On for Correa 73') 6: Made some strong runs through the middle of the park, creating some dangerous openings but the league leaders were unable to convert. EPA

Barcelona v Atletico Madrid player ratings: Gerard Pique 8, Lionel Messi 7; Jan Oblak 8, Luis Suarez 6


  • English
  • Arabic

La Liga title rivals Barcelona and Atletico Madrid drew a blank in Saturday's clash at the Nou Camp.

The hosts would have gone top with a victory but the 0-0 draw means Diego Simeone's team preserve their two-point advantage at the top, with three matches remaining.

However, city rivals Real can join them on 77 points if they can win Sunday's match against fourth-placed Sevilla.

The visitors had the best chances before half-time, with Barca – and Lionel Messi in particular – looking more threatening after the break.

Atletico's Thomas Lemar had an early chance before the France international midfielder was forced off with an injury in the 18th minute, replaced by Saul Niguez.

Angel Correa threatened for the Rojiblancos, who were playing away for the third successive match, before Marc Andre ter Stegen denied Marcos Llorente.

Atletico's former Barca star Luis Suarez was the next to be denied by the Germany goalkeeper, before Felipe was off-target with a shot.

However, Ronald Koeman's team did most of the creating in the second half of a tight contest.

Saul was himself replaced by Joao Felix in the 68th minute, the Portugal international introduced from the bench for a third successive match as he steps up his return to full fitness following ankle trouble.

Messi, who had fired wide in the first half, saw a free-kick saved by Jan Oblak, before Ousmane Dembele headed over for the home side.

Messi came closest to finding a winner in the closing stages – but the Argentinian was narrowly wide with a 25-yard free-kick.

PSG's line up

GK: Alphonse Areola (youth academy)

Defence - RB: Dani Alves (free transfer); CB: Marquinhos (€31.4 million); CB: Thiago Silva (€42m); LB: Layvin Kurzawa (€23m)

Midfield - Angel di Maria (€47m); Adrien Rabiot (youth academy); Marco Verratti (€12m)

Forwards - Neymar (€222m); Edinson Cavani (€63m); Kylian Mbappe (initial: loan; to buy: €180m)

Total cost: €440.4m (€620.4m if Mbappe makes permanent move)

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

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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Bangladesh tour of Pakistan

January 24 – First T20, Lahore

January 25 – Second T20, Lahore

January 27 – Third T20, Lahore

February 7-11 – First Test, Rawalpindi

April 3 – One-off ODI, Karachi

April 5-9 – Second Test, Karachi

Hili 2: Unesco World Heritage site

The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.

The biog

Name: Mohammed Imtiaz

From: Gujranwala, Pakistan

Arrived in the UAE: 1976

Favourite clothes to make: Suit

Cost of a hand-made suit: From Dh550

 

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Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

The Africa Institute 101

Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction. 

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

Liverpool's all-time goalscorers

Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228

RESULTS
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First Person
Richard Flanagan
Chatto & Windus 

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

From Europe to the Middle East, economic success brings wealth - and lifestyle diseases

A rise in obesity figures and the need for more public spending is a familiar trend in the developing world as western lifestyles are adopted.

One in five deaths around the world is now caused by bad diet, with obesity the fastest growing global risk. A high body mass index is also the top cause of metabolic diseases relating to death and disability in Kuwait,  Qatar and Oman – and second on the list in Bahrain.

In Britain, heart disease, lung cancer and Alzheimer’s remain among the leading causes of death, and people there are spending more time suffering from health problems.

The UK is expected to spend $421.4 billion on healthcare by 2040, up from $239.3 billion in 2014.

And development assistance for health is talking about the financial aid given to governments to support social, environmental development of developing countries.

 

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Squads

Pakistan: Sarfaraz Ahmed (c), Babar Azam (vc), Abid Ali, Asif Ali, Fakhar Zaman, Haris Sohail, Mohammad Hasnain, Iftikhar Ahmed, Imad Wasim, Mohammad Amir, Mohammad Nawaz, Mohammad Rizwan, Shadab Khan, Usman Shinwari, Wahab Riaz

Sri Lanka: Lahiru Thirimanne (c), Danushka Gunathilaka, Sadeera Samarawickrama, Avishka Fernando, Oshada Fernando, Shehan Jayasuriya, Dasun Shanaka, Minod Bhanuka, Angelo Perera, Wanindu Hasaranga, Lakshan Sandakan, Nuwan Pradeep, Isuru Udana, Kasun Rajitha, Lahiru Kumara