Cristiano Ronaldo is a doubt as Portugal start the defence of their Nations League title against Croatia on Saturday in Porto and Sweden on Tuesday in Solna.
Ronaldo is with the Portugal squad but has a toe infection and did not train on Wednesday or Thursday. He was instead doing "gym work", the Portuguese football federation (FPF) said.
Ronaldo has 99 goals in 164 international matches but the FPF, which has closed its training camp to the press citing health protocols, gave no indication whether he will be fit for either game.
Ronaldo has not played since early August when Juventus were knocked out of the Champions League by Lyon.
At 35, the five-time Ballon d'Or winner scored 37 goals in all competitions last season, a record for a Juve player, and insists he remains ambitious, laying out his season 'goals' on Instagram last week.
"Victories. Commitment. Dedication. Professionalism. With all my strength and with the precious help from my teammates and all of the Juventus staff, we work once again to conquer Italy, Europe and the World!" he wrote.
Portugal are returning to the city where as hosts they won the inaugural Nations League in June 2019, beating the Netherlands 1-0. Because Euro 2020 has been postponed a year, they also remain European champions.
In addition to Sweden, the four-team group also includes world champions France.
While Ronaldo is with the national squad and could play, both Portugal and Croatia will be without other star players.
The FPF said that another member of the squad that won Euro 2016, Lille midfielder Renato Sanches, has been released from the squad for unspecified medical reasons.
Croatia, meanwhile, have excused Luka Modric and Ivan Rakitic from international duties against Portugal and for a World Cup final rematch with France on Tuesday.
Modric, who is 34, played a crucial role as Real Madrid rallied when La Liga resumed after the lockdown and was only rested when the title had been secured.
Rakitic, 32, was also a regular starter as Barcelona collapsed in the league in June and July, though he had been relegated to the bench for the Champions League quarter-final and the traumatic 8-2 loss to Bayern Munich. He has since been sold back to Sevilla for €1.5 million (Dh6.5m).
With La Liga resuming on September 13, both wanted to extend their off-season breaks.
UAE currency: the story behind the money in your pockets
2018 ICC World Twenty20 Asian Western Sub Regional Qualifier
Event info: The tournament in Kuwait is the first phase of the qualifying process for sides from Asia for the 2020 World T20 in Australia. The UAE must finish within the top three teams out of the six at the competition to advance to the Asia regional finals. Success at regional finals would mean progression to the World T20 Qualifier.
Teams: UAE, Bahrain, Saudi Arabia, Kuwait, Maldives, Qatar
Friday fixtures: 9.30am (UAE time) - Kuwait v Maldives, Qatar v UAE; 3pm - Saudi Arabia v Bahrain
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
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
