It’s an imposing place, the Estadio do Dragao in Porto, modern enough to satisfy the needs of a major final even if, on Saturday, the number of spectators is limited by public health protocols.
The Dragao has also been around long enough to house many proud, vivid memories. Portugal won the inaugural Nations League there. Porto, the usual tenants, have launched Champions League and Europa League triumphs from its base.
On his approach to the Dragao ahead of his first European Cup final, Chelsea’s Thiago Silva will carry a mix of personal recollections. This was once his home ground, although it would be inaccurate to report he ever made himself feel at home there.
Thiago signed for Porto when the stadium was still gleamingly new, the European Cup freshly installed in its vaults. The year was 2004, and he had just made the journey almost every ambitious Brazilian footballer aspires to, across the Atlantic with a contract at a storied European club.
Thiago was about to turn 20. Porto had positions available at centre-back, the role Thiago had converted to in his late teens, bringing to it a natural authority and the passing skills of a former midfielder.
Yet he never played a match for the Porto first-team, always kept back in the Porto B squad. His experience of a full, roaring Dragao was only as a spectator. The Porto episode was over fast. Within six months, he had been transferred to Dynamo Moscow.
That was when things started going badly, terrifyingly, wrong. He arrived in Russia with a cough and temperature. He was diagnosed with tuberculosis, so grave and debilitating that doctors contemplated removing a portion of one lung. He spent six months in a Moscow hospital, unable to speak Russian with the attendant staff, weak and isolated. TB can kill. Thiago would later admit there were times he thought he would lose his life in that hospital.
His treatment was eventually successful, and, returning to his native Rio de Janeiro to build up his strength, he began to believe he might play football again. It would not be in Europe, he supposed, after the misadventure at Porto, the bad experience in Moscow.
The relaunch of Thiago, the Rolls-Royce centre-back, would instead be with Rio’s Fluminese, and in time, the Brazil national team, for whom he was first called up in 2007, and made part of the 2008 Olympic Games squad.
City and Chelsea stars' previous best appearances in Champions League
From there, he soared. He has been to three World Cups, and skippered his country at two of them, such a dominant figure with Brazil that among the international team-mates he greets on Saturday in the Manchester City squad there are effectively two generations who have served under his captaincy: his contemporary Fernandinho, with whom he first lined up for his country almost ten years ago; and Gabriel Jesus, who has tested the pace of Thiago in practice sessions over the last five years.
Thiago is 36 now, so it is safe to report there is no issue with those lungs and hasn’t been for a decade and a half. AC Milan were more than satisfied with his health, enchanted by his potential, when they invited Thiago for his second adventure in European club football in 2009. After three seasons and a Serie A title at Milan, he joined Paris Saint-Germain as the then most expensive defender in football history.
Eight years in Paris yielded seven Ligue 1 titles under four different coaches, the last of who, Thomas Tuchel, developed an especially close relationship with his leader on the pitch. “Apart from being a very good coach he’s a sensational guy,” Thiago said shortly after moving to Chelsea last summer. “He remotivated me. I think I had my best two seasons there with him. I’m grateful.”
By a stroke of luck, Thiago and Tuchel would be reunited in January, Tuchel appointed at Chelsea soon after he had been sacked by PSG - and less than six months after he had been angered by PSG’s decision not to renew Thiago’s contract beyond the player’s 36th birthday.
Tuchel and Thiago cannot help but feel their reunion somehow fated. Thiago’s last PSG match was a Champions League final, the 1-0 defeat to Bayern in Lisbon last August and the farewell to Tuchel after that was emotional.
Neither foresaw they would be back in contention, together, for a European Cup showdown at the first opportunity. Nor that it would be at a Dragao stadium that never quite appreciated what a giant of the game Thiago would become.
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Fixtures (all times UAE)
Saturday
Brescia v Atalanta (6pm)
Genoa v Torino (9pm)
Fiorentina v Lecce (11.45pm)
Sunday
Juventus v Sassuolo (3.30pm)
Inter Milan v SPAL (6pm)
Lazio v Udinese (6pm)
Parma v AC Milan (6pm)
Napoli v Bologna (9pm)
Verona v AS Roma (11.45pm)
Monday
Cagliari v Sampdoria (11.45pm)
La Mer lowdown
La Mer beach is open from 10am until midnight, daily, and is located in Jumeirah 1, well after Kite Beach. Some restaurants, like Cupagahwa, are open from 8am for breakfast; most others start at noon. At the time of writing, we noticed that signs for Vicolo, an Italian eatery, and Kaftan, a Turkish restaurant, indicated that these two restaurants will be open soon, most likely this month. Parking is available, as well as a Dh100 all-day valet option or a Dh50 valet service if you’re just stopping by for a few hours.
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
Formula One top 10 drivers' standings after Japan
1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34
Scotland's team:
15-Sean Maitland, 14-Darcy Graham, 13-Nick Grigg, 12-Sam Johnson, 11-Byron McGuigan, 10-Finn Russell, 9-Ali Price, 8-Magnus Bradbury, 7-Hamish Watson, 6-Sam Skinner, 5-Grant Gilchrist, 4-Ben Toolis, 3-Willem Nel, 2-Stuart McInally (captain), 1-Allan Dell
Replacements: 16-Fraser Brown, 17-Gordon Reid, 18-Simon Berghan, 19-Jonny Gray, 20-Josh Strauss, 21-Greig Laidlaw, 22-Adam Hastings, 23-Chris Harris
MATCH INFO
West Ham United 2 (Antonio 73', Ogbonna 90 5')
Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')
Leap of Faith
Michael J Mazarr
Public Affairs
Dh67
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Borussia Dortmund v Paderborn (11.30pm)
Saturday
Bayer Leverkusen v SC Freiburg (6.30pm)
Werder Bremen v Schalke (6.30pm)
Union Berlin v Borussia Monchengladbach (6.30pm)
Eintracht Frankfurt v Wolfsburg (6.30pm)
Fortuna Dusseldof v Bayern Munich (6.30pm)
RB Leipzig v Cologne (9.30pm)
Sunday
Augsburg v Hertha Berlin (6.30pm)
Hoffenheim v Mainz (9pm)
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en