Portugal striker Cristiano Ronaldo enters the pitch during a training session at Ponte Preta training camp in Campinas, Brazil, on Friday. Jose Sena Goulao / EPA / June 13, 2014
Portugal striker Cristiano Ronaldo enters the pitch during a training session at Ponte Preta training camp in Campinas, Brazil, on Friday. Jose Sena Goulao / EPA / June 13, 2014
Portugal striker Cristiano Ronaldo enters the pitch during a training session at Ponte Preta training camp in Campinas, Brazil, on Friday. Jose Sena Goulao / EPA / June 13, 2014
Portugal striker Cristiano Ronaldo enters the pitch during a training session at Ponte Preta training camp in Campinas, Brazil, on Friday. Jose Sena Goulao / EPA / June 13, 2014

Cristiano Ronaldo says he’d ‘like to be 110 per cent, but I am at 100 per cent’ for Germany


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Cristiano Ronaldo insists he is '100 per cent fit' and ready to help Portugal break their losing streak against Germany in Monday's key World Cup clash.
The 29-year-old Ballon d'Or winner has laboured with a knee and thigh problem recently, but took a full part in Sunday's final training session in Salvador.
"I have been practising for a few days, which I couldn't do if I was injured," said superstar Ronaldo ahead of the Group G clash.
"I'd like to be 110 per cent, but I am at 100 per cent and ready to help the national team.
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"Obviously, I would like to play without pain, but in my entire career I have always had injuries and knocks to deal with, but I am ready to play."
Ronaldo was dismissive of media reports which implied he would not be fit for the Germany clash.
"The press say whatever they want, I have been playing at a high level for years and I am used to those unhappy statements," he said.
"The media often just throw things up in the air and try to hit something.
"The most important thing is the health of the player and if there is any problem during the game, I will tell my coach.
"I am not willing to risk my career on one game, if I am not fit, I won't play."
The Arena Fonte Nova clash is a re-run of Portugal's Euro 2012 opener against Germany, when they lost 1-0, while the Germans have beaten the Portuguese at three of the last four major tournaments.
"Obviously the historical record has been positive for Germany recently, but I remember a recent case when Real Madrid couldn't beat Bayern Munich and that changed," said Ronaldo, whose Real beat Bayern in this season's Champions League semi-final.
"I hope this is the year Portugal change things against Germany and maybe tomorrow is when that will happen."
With 111 appearances for his country, Portugal's all-time record scorer with 49 goals, Ronaldo will be playing at his third World Cup.
Having been part of the side which lost the third-place play-off to Germany in 2006 and was beaten by Spain in the round of 16 four years ago, Ronaldo insists he has nothing to prove at a World Cup.
"I don't think I have to show anyone anything. If you look at my statistics and resume you'll see that," he said brusquely when asked if his World Cup record was the only blot on his stunning CV.
"I have no words for that question, I just have to continue my career, which has been great so far.
"We have to be realistic (at the World Cup), we aren't favourites and, in theory, there are teams stronger than ours.
"We must be humble and accept this will be a difficult tournament, but we will face one of the favourites and we have the chance to try and win."
Portugal coach Paulo Bento said it is impossible to underestimate Ronaldo's importance to his side's hopes of a first World Cup title.
"The importance of having someone like Cris is enormous, because he influences the way we play and his team-mates know that," said the 44-year-old.
"His projection is global. He's huge, not just in our country.
"The pressure we put on ourselves is not enough, we have to get through the group and take it from there.
"But having the best player in the world doesn't necessarily mean we will automatically be world champions."
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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

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