• 21 - Claudio Pizarro: Bayern Munich (18), Werder Bremen (3). Getty Images
    21 - Claudio Pizarro: Bayern Munich (18), Werder Bremen (3). Getty Images
  • 21 - Steven Gerrard: all Liverpool. Getty Images
    21 - Steven Gerrard: all Liverpool. Getty Images
  • 21 - Mario Mandzukic: Bayern Munich (6), Atletico Madrid (5), Juventus (10). Getty Images
    21 - Mario Mandzukic: Bayern Munich (6), Atletico Madrid (5), Juventus (10). Getty Images
  • 21 - Amancio Amaro: all Real Madrid. AllSport
    21 - Amancio Amaro: all Real Madrid. AllSport
  • 21 - Luiz Adriano: Shakhtar Donetsk (20), Spartak Moscow (1). Getty Images
    21 - Luiz Adriano: Shakhtar Donetsk (20), Spartak Moscow (1). Getty Images
  • 21 - Jose Torres: all Benfica. Getty Images
    21 - Jose Torres: all Benfica. Getty Images
  • 22 - Edin Dzeko: Wolfsburg (4), Manchester City (3), Roma (15). Getty Images
    22 - Edin Dzeko: Wolfsburg (4), Manchester City (3), Roma (15). Getty Images
  • 22 - Mohamed Salah: Basel (2), Roma (1), Liverpool (19). Getty Images
    22 - Mohamed Salah: Basel (2), Roma (1), Liverpool (19). Getty Images
  • 22 - Carlos Santillana: all Real Madrid. Sport
    22 - Carlos Santillana: all Real Madrid. Sport
  • 23 - Frank Lampard: all Chelsea. Getty Images
    23 - Frank Lampard: all Chelsea. Getty Images
  • 23 - Jari Litmanen: Ajax (20), Liverpool (3). Getty Images
    23 - Jari Litmanen: Ajax (20), Liverpool (3). Getty Images
  • 23 - Antoine Griezmann: Atlético Madrid (21), Barcelona (2). Getty Images
    23 - Antoine Griezmann: Atlético Madrid (21), Barcelona (2). Getty Images
  • 24 - Paul Scholes: all Manchester United. Getty Images
    24 - Paul Scholes: all Manchester United. Getty Images
  • 24 - Luis Figo: Barcelona (7), Real Madrid (16), Inter Milan (1). Allsport
    24 - Luis Figo: Barcelona (7), Real Madrid (16), Inter Milan (1). Allsport
  • 24 - Gonzalo Higuain: Real Madrid (8), Napoli (4), Juventus (12). Getty Images
    24 - Gonzalo Higuain: Real Madrid (8), Napoli (4), Juventus (12). Getty Images
  • 24 - Marco Simone: AC Milan (15), Paris Saint-Germain (3), Monaco (6). AFP
    24 - Marco Simone: AC Milan (15), Paris Saint-Germain (3), Monaco (6). AFP
  • 24 - Jose Altafini: AC Milan (20), Juventus (4). Reuters
    24 - Jose Altafini: AC Milan (20), Juventus (4). Reuters
  • 25 - Giovane Elber: Bayern Munich (22), Lyon (3). Getty Images
    25 - Giovane Elber: Bayern Munich (22), Lyon (3). Getty Images
  • 25 - Hernan Crespo: Parma (2), Lazio (2), Inter Milan (11), Chelsea (4), Milan (6). Getty Images
    25 - Hernan Crespo: Parma (2), Lazio (2), Inter Milan (11), Chelsea (4), Milan (6). Getty Images
  • 25 - Luis Suarez: Ajax (1), Barcelona (24). Getty Images
    25 - Luis Suarez: Ajax (1), Barcelona (24). Getty Images
  • 25 - Robin van Persie: Arsenal (18), Manchester United (7). Getty Images
    25 - Robin van Persie: Arsenal (18), Manchester United (7). Getty Images
  • 25 - Mario Jardel: Porto (19), Galatasaray (6). AP Photo
    25 - Mario Jardel: Porto (19), Galatasaray (6). AP Photo
  • 26 - Mario Gomez: Stuttgart (3), Bayern Munich (23). Getty Images
    26 - Mario Gomez: Stuttgart (3), Bayern Munich (23). Getty Images
  • 27 - Rivaldo: Barcelona (22), Milan (2), Olympiacos (3). Allsport
    27 - Rivaldo: Barcelona (22), Milan (2), Olympiacos (3). Allsport
  • 28 - Ryan Giggs: all Manchester United. Allsport
    28 - Ryan Giggs: all Manchester United. Allsport
  • 28 - Jean Pierre Papin: Marseille (19), Milan (7), Bayern Munich (2). Reuters
    28 - Jean Pierre Papin: Marseille (19), Milan (7), Bayern Munich (2). Reuters
  • 29 - Patrick Kluivert: Ajax (9), Barcelona (20). Getty Images
    29 - Patrick Kluivert: Ajax (9), Barcelona (20). Getty Images
  • 29 - Roy Makaay: Deportivo La Coruna (12), Bayern Munich (17). Getty Images
    29 - Roy Makaay: Deportivo La Coruna (12), Bayern Munich (17). Getty Images
  • 29 - David Trezeguet: Monaco (4), Juventus (25). Getty Images
    29 - David Trezeguet: Monaco (4), Juventus (25). Getty Images
  • 30 - Kaka: AC Milan (25), Real Madrid (5). Getty Images
    30 - Kaka: AC Milan (25), Real Madrid (5). Getty Images
  • 30 - Wayne Rooney: all Manchester United. Getty Images
    30 - Wayne Rooney: all Manchester United. Getty Images
  • 30 - Samuel Eto'o: Mallorca (1), Barcelona (16), Inter Milan (10), Chelsea (3). Getty Images
    30 - Samuel Eto'o: Mallorca (1), Barcelona (16), Inter Milan (10), Chelsea (3). Getty Images
  • 31 - Arjen Robben: PSV Eindhoven (3), Chelsea (2), Real Madrid (1), Bayern Munich (25). Getty Images
    31 - Arjen Robben: PSV Eindhoven (3), Chelsea (2), Real Madrid (1), Bayern Munich (25). Getty Images
  • 32 - Francisco Gento: all Real Madrid. Getty Images
    32 - Francisco Gento: all Real Madrid. Getty Images
  • 33 - Fernando Morientes: Real Madrid (17), Monaco (9), Liverpool (1), Valencia (6). Allsport
    33 - Fernando Morientes: Real Madrid (17), Monaco (9), Liverpool (1), Valencia (6). Allsport
  • 34 - Gerd Muller: all Bayern Munich. Reuters
    34 - Gerd Muller: all Bayern Munich. Reuters
  • 35 - Edinson Cavani: Napoli (5), Paris Saint-Germain (30). Getty Images
    35 - Edinson Cavani: Napoli (5), Paris Saint-Germain (30). Getty Images
  • 35 - Neymar: Barcelona (21), Paris Saint-Germain (14). Getty Images
    35 - Neymar: Barcelona (21), Paris Saint-Germain (14). Getty Images
  • 35 - Ferenc Puskas: Budapest Honvéd (1), Real Madrid (34). Getty Images
    35 - Ferenc Puskas: Budapest Honvéd (1), Real Madrid (34). Getty Images
  • 39 - Sergio Aguero: Atlético Madrid (5), Manchester City (34). Getty Images
    39 - Sergio Aguero: Atlético Madrid (5), Manchester City (34). Getty Images
  • 42 - Alessandro Del Piero: all Juventus. Getty Images
    42 - Alessandro Del Piero: all Juventus. Getty Images
  • 44 - Thomas Muller: all Bayern Munich. Getty Images
    44 - Thomas Muller: all Bayern Munich. Getty Images
  • 44 - Didier Drogba: Marseille (5), Chelsea (36), Galatasaray (3). Getty Images
    44 - Didier Drogba: Marseille (5), Chelsea (36), Galatasaray (3). Getty Images
  • 46 - Filippo Inzaghi: Juventus (17), Milan (29). Getty Images
    46 - Filippo Inzaghi: Juventus (17), Milan (29). Getty Images
  • 46 - Eusebio: all Benfica. Getty Images
    46 - Eusebio: all Benfica. Getty Images
  • 48 - Zlatan Ibrahimovic: Ajax (6), Juventus (3), Inter Milan (6), Barcelona (4), Milan (9), Paris Saint-Germain (20). Getty Images
    48 - Zlatan Ibrahimovic: Ajax (6), Juventus (3), Inter Milan (6), Barcelona (4), Milan (9), Paris Saint-Germain (20). Getty Images
  • 48 - Andrei Shevchenko: Dynamo Kyiv (15), Milan (29), Chelsea (4). Getty Images
    48 - Andrei Shevchenko: Dynamo Kyiv (15), Milan (29), Chelsea (4). Getty Images
  • 49 - Alfredo Di Stefano: all Real Madrid. Allsport
    49 - Alfredo Di Stefano: all Real Madrid. Allsport
  • 50 - Thierry Henry: Monaco (7), Arsenal (35), Barcelona (8). Getty Images
    50 - Thierry Henry: Monaco (7), Arsenal (35), Barcelona (8). Getty Images
  • 56 - Ruud van Nistelrooy: PSV Eindhoven (8), Manchester United (35), Real Madrid (13). Getty Images
    56 - Ruud van Nistelrooy: PSV Eindhoven (8), Manchester United (35), Real Madrid (13). Getty Images
  • 65 - Karim Benzema: Lyon (12), Real Madrid (53). Getty Images
    65 - Karim Benzema: Lyon (12), Real Madrid (53). Getty Images
  • 66 - Robert Lewandowski: Borussia Dortmund (17), Bayern Munich (49). Getty Images
    66 - Robert Lewandowski: Borussia Dortmund (17), Bayern Munich (49). Getty Images
  • 71 - Raul: Real Madrid (66), Schalke (5). Getty Images
    71 - Raul: Real Madrid (66), Schalke (5). Getty Images
  • 115 - Lionel Messi: all Barcelona. AP Photo
    115 - Lionel Messi: all Barcelona. AP Photo
  • 130 - Cristiano Ronaldo: Manchester United (15), Real Madrid (105), Juventus (10). Reuters
    130 - Cristiano Ronaldo: Manchester United (15), Real Madrid (105), Juventus (10). Reuters

Cristiano Ronaldo, Lionel Messi, Ruud van Nistelrooy and the 55 top scorers in Champions League history - in pictures


Steve Luckings
  • English
  • Arabic

As the 2019/20 season enters its final weeks of a coronavirus-interrupted campaign, we take a look at the top goalscorers in European Cup/Champions League history.

Cristiano Ronaldo leads arch nemesis Lionel Messi at the top of the charts, although the Juventus striker cannot add to his tally this season after the Italian champions were eliminated on away goals by Lyon in the last 16.

Above is a picture gallery of the 55 top scorers in the competition. To move on to the next image scroll through or click on the arrows.

West Asia rugby, season 2017/18 - Roll of Honour

Western Clubs Champions League - Winners: Abu Dhabi Harlequins; Runners up: Bahrain

Dubai Rugby Sevens - Winners: Dubai Exiles; Runners up: Jebel Ali Dragons

West Asia Premiership - Winners: Jebel Ali Dragons; Runners up: Abu Dhabi Harlequins

UAE Premiership Cup - Winners: Abu Dhabi Harlequins; Runners up: Dubai Exiles

UAE Premiership - Winners: Dubai Exiles; Runners up: Abu Dhabi Harlequins

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

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 

 

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Race card

4pm Al Bastakiya Listed US$300,000 (Dirt) 1,900m

4.35pm Mahab Al Shimaal Group 3 $350,000 (D) 1,200m

5.10pm Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m

5.45pm Burj Nahaar Group 3 $350,000 (D) 1,600m

6.20pm Jebel Hatta Group 1 $400,000 (T) 1,800m

6.55pm Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m

7.30pm Dubai City Of Gold Group 2 $350,000 (T) 2,410m

The National selections:

4pm Zabardast

4.35pm Ibn Malik

5.10pm Space Blues

5.45pm Kimbear

6.20pm Barney Roy

6.55pm Matterhorn

7.30pm Defoe

Command%20Z
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3ESteven%20Soderbergh%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EMichael%20Cera%2C%20Liev%20Schreiber%2C%20Chloe%20Radcliffe%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%C2%A03%2F5%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
The biog

Hobbies: Writing and running
Favourite sport: beach volleyball
Favourite holiday destinations: Turkey and Puerto Rico​

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

MATCH INFO

Manchester United v Everton
Where:
Old Trafford, Manchester
When: Sunday, kick-off 7pm (UAE)
How to watch: Live on BeIN Sports 11HD

Women's Prize for Fiction shortlist

The Silence of the Girls by Pat Barker

My Sister, the Serial Killer by Oyinkan Braithwaite

Milkman by Anna Burns

Ordinary People by Diana Evans

An American Marriage by Tayari Jones

Circe by Madeline Miller