• MANCHESTER CITY RATINGS: Ederson - 6: The Brazilian showed he is one of the best passers even in a City team boasting the likes of Kevin de Bruyne. Responsible for the injury that led to Eric Garcia receiving 11 minutes of treatment for a head injury. EPA
    MANCHESTER CITY RATINGS: Ederson - 6: The Brazilian showed he is one of the best passers even in a City team boasting the likes of Kevin de Bruyne. Responsible for the injury that led to Eric Garcia receiving 11 minutes of treatment for a head injury. EPA
  • Kyle Walker - 6: Passed more to the opposition than his own teammates in the first half but always a threat going forward. AFP
    Kyle Walker - 6: Passed more to the opposition than his own teammates in the first half but always a threat going forward. AFP
  • Eric Garcia - 7: A surprise selection at centre-back but an accomplished performance by the young Spaniard before he was carried off with a head injury. AFP
    Eric Garcia - 7: A surprise selection at centre-back but an accomplished performance by the young Spaniard before he was carried off with a head injury. AFP
  • Aymeric Laporte - 7: Again proved why he is City's best centre-back. Calm and always keen to start the attacks. Reuters
    Aymeric Laporte - 7: Again proved why he is City's best centre-back. Calm and always keen to start the attacks. Reuters
  • Benjamin Mendy - 6: Steady is unspectacular show from the Frenchman. Didn't offer as much as his opposite full-back Walker in attack. EPA
    Benjamin Mendy - 6: Steady is unspectacular show from the Frenchman. Didn't offer as much as his opposite full-back Walker in attack. EPA
  • Ilkay Gundogan - 6: Kept things neat and tidy at the base of City's midfield. EPA
    Ilkay Gundogan - 6: Kept things neat and tidy at the base of City's midfield. EPA
  • Kevin De Bruyne - 9: The brilliant Belgian picked up where he left off pre-shutdown with another masterful performance. A goal and an assist and was at the heart of everything City did before being withdrawn past the hour. EPA
    Kevin De Bruyne - 9: The brilliant Belgian picked up where he left off pre-shutdown with another masterful performance. A goal and an assist and was at the heart of everything City did before being withdrawn past the hour. EPA
  • David Silva - 7: News that the playmaker will extend his stay at City until the end of the season before the match was welcome. One of his quieter games, but the Spaniard is such a positive influence on this City team. Reuters
    David Silva - 7: News that the playmaker will extend his stay at City until the end of the season before the match was welcome. One of his quieter games, but the Spaniard is such a positive influence on this City team. Reuters
  • Riyad Mahrez - 7: The winger showed David Luiz a clean pair of heels that eventually led to his concession of a penalty and a red card. AFP
    Riyad Mahrez - 7: The winger showed David Luiz a clean pair of heels that eventually led to his concession of a penalty and a red card. AFP
  • Raheem Sterling - 8: Finally broke his 2020 scoring drought with an emphatic finish and was a menace throughout. EPA
    Raheem Sterling - 8: Finally broke his 2020 scoring drought with an emphatic finish and was a menace throughout. EPA
  • Gabriel Jesus - 6: A quiet night for the Brazilian. AFP
    Gabriel Jesus - 6: A quiet night for the Brazilian. AFP
  • Bernardo Silva - 7: The Portuguese was his usual busy self always looking to get on the ball and find holes in a willing Arsenal defence. Reuters
    Bernardo Silva - 7: The Portuguese was his usual busy self always looking to get on the ball and find holes in a willing Arsenal defence. Reuters
  • Phil Foden - 8: Few players have better cameos than the young Englishman. Started and eventually finished the move for City's third. Reuters
    Phil Foden - 8: Few players have better cameos than the young Englishman. Started and eventually finished the move for City's third. Reuters
  • Rodri - 6: Brought a sense of calm when he came on even though little was needed with City already in command. Reuters
    Rodri - 6: Brought a sense of calm when he came on even though little was needed with City already in command. Reuters
  • Fernandinho - 6: Showed some nice passing after his second-half introduction. Reuters
    Fernandinho - 6: Showed some nice passing after his second-half introduction. Reuters
  • Sergio Aguero - 6: His reaction when Foden followed up his shot that hit the post told you all you need to know about the Argentine's appetite for scoring
    Sergio Aguero - 6: His reaction when Foden followed up his shot that hit the post told you all you need to know about the Argentine's appetite for scoring
  • ARSENAL RATINGS: Bernd Leno - 8: The one Arsenal player who didn't deserve to be on the losing side. Pulled off a string of saves to keep the scoreline respectable. Reuters
    ARSENAL RATINGS: Bernd Leno - 8: The one Arsenal player who didn't deserve to be on the losing side. Pulled off a string of saves to keep the scoreline respectable. Reuters
  • Hector Bellerin - 6: Never had a chance to show what he can do going forward and constantly played on the back foot. AFP
    Hector Bellerin - 6: Never had a chance to show what he can do going forward and constantly played on the back foot. AFP
  • Shkodran Mustafi - 6: The only centre-back to start and finish the match on either side. Stood up valiantly in the face of City's relentless attacks. Reuters
    Shkodran Mustafi - 6: The only centre-back to start and finish the match on either side. Stood up valiantly in the face of City's relentless attacks. Reuters
  • Pablo Mari - 4: Replaced midway through the first half through injury. Reuters
    Pablo Mari - 4: Replaced midway through the first half through injury. Reuters
  • Kieran Tierney - 6: Showed some nice touches on the ball but struggled to contain Riyad Mahrez. AFP
    Kieran Tierney - 6: Showed some nice touches on the ball but struggled to contain Riyad Mahrez. AFP
  • Matteo Guendouzi - 5: Young Frenchman was constantly overrun in midfield. Reuters
    Matteo Guendouzi - 5: Young Frenchman was constantly overrun in midfield. Reuters
  • Granit Xhaka - 4: Taken off injured after only five minutes. AFP
    Granit Xhaka - 4: Taken off injured after only five minutes. AFP
  • Eddie Nketiah - 5: Mikel Arteta has high hopes for the youngster but he ploughed a lone furrow up front for most of the night before being withdrawn. AFP
    Eddie Nketiah - 5: Mikel Arteta has high hopes for the youngster but he ploughed a lone furrow up front for most of the night before being withdrawn. AFP
  • Bukayo Saka - 6: Arsenal's most creative player. Looks wasted out wide. Reuters
    Bukayo Saka - 6: Arsenal's most creative player. Looks wasted out wide. Reuters
  • Pierre-Emerick Aubameyang - 4: Saw hardly any of the ball but his attitude after David Luiz's red card was not what was required from an experienced player. AFP
    Pierre-Emerick Aubameyang - 4: Saw hardly any of the ball but his attitude after David Luiz's red card was not what was required from an experienced player. AFP
  • David Luiz - 0: A pitiful performance after coming on for the injured Mari. Badly at fault for City's first and bamboozled by Mahrez for the second. It's no exaggeration to say Arsenal would have been better off playing with 10 men rather than with Luiz. EPA
    David Luiz - 0: A pitiful performance after coming on for the injured Mari. Badly at fault for City's first and bamboozled by Mahrez for the second. It's no exaggeration to say Arsenal would have been better off playing with 10 men rather than with Luiz. EPA
  • Dani Ceballos - 5: Looks tidy on the ball but lightweight off it. Replaced the injured Granit Xhaka early on. Reuters
    Dani Ceballos - 5: Looks tidy on the ball but lightweight off it. Replaced the injured Granit Xhaka early on. Reuters
  • Reiss Nelson - 4: Given little time to make an impact. Reuters
    Reiss Nelson - 4: Given little time to make an impact. Reuters
  • Alexandre Lacazette - 4: Frenchman was fighting a losing battle after coming on as a second-half substitute. AFP
    Alexandre Lacazette - 4: Frenchman was fighting a losing battle after coming on as a second-half substitute. AFP

David Luiz 0 out of 10, Kevin de Bruyne 9: Manchester City v Arsenal player ratings


Steve Luckings
  • English
  • Arabic

Manchester City resumed their 2019/20 Premier League campaign with a comfortable victory over Arsenal on Wednesday.

Raheem Sterling, Kevin de Bruyne and Phil Foden were the goalscorers, while Arsenal's David Luiz had another nightmare at the Etihad.

Above is a picture gallery of all the players and their ratings. To move to the next image, simply swipe or click on the arrows.

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 

 

Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

SQUADS

Bangladesh (from): Shadman Islam, Mominul Haque, Soumya Sarkar, Shakib Al Hasan (capt), Mahmudullah Riyad, Mohammad Mithun, Mushfiqur Rahim, Liton Das, Taijul Islam, Mosaddek Hossain, Nayeem Hasan, Mehedi Hasan, Taskin Ahmed, Ebadat Hossain, Abu Jayed

Afghanistan (from): Rashid Khan (capt), Ihsanullah Janat, Javid Ahmadi, Ibrahim Zadran, Rahmat Shah, Hashmatullah Shahidi, Asghar Afghan, Ikram Alikhil, Mohammad Nabi, Qais Ahmad, Sayed Ahmad Shirzad, Yamin Ahmadzai, Zahir Khan Pakteen, Afsar Zazai, Shapoor Zadran

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

ROUTE%20TO%20TITLE
%3Cp%3E%3Cstrong%3ERound%201%3A%3C%2Fstrong%3E%20Beat%20Leolia%20Jeanjean%206-1%2C%206-2%3Cbr%3E%3Cstrong%3ERound%202%3A%20%3C%2Fstrong%3EBeat%20Naomi%20Osaka%207-6%2C%201-6%2C%207-5%3Cbr%3E%3Cstrong%3ERound%203%3A%20%3C%2Fstrong%3EBeat%20Marie%20Bouzkova%206-4%2C%206-2%3Cbr%3E%3Cstrong%3ERound%204%3A%3C%2Fstrong%3E%20Beat%20Anastasia%20Potapova%206-0%2C%206-0%3Cbr%3E%3Cstrong%3EQuarter-final%3A%20%3C%2Fstrong%3EBeat%20Marketa%20Vondrousova%206-0%2C%206-2%3Cbr%3E%3Cstrong%3ESemi-final%3A%20%3C%2Fstrong%3EBeat%20Coco%20Gauff%206-2%2C%206-4%3Cbr%3E%3Cstrong%3EFinal%3A%3C%2Fstrong%3E%20Beat%20Jasmine%20Paolini%206-2%2C%206-2%3C%2Fp%3E%0A
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

Oscars in the UAE

The 90th Academy Awards will be aired in the UAE from 3.30am on Monday, March 5 on OSN, with the ceremony starting at 5am

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

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.
 

LEADERBOARD
%3Cp%3E-19%20T%20Fleetwood%20(Eng)%3B%20-18%20R%20McIlroy%20(NI)%2C%20T%20Lawrence%20(SA)%3B%20-16%20J%20Smith%3B%20-15%20F%20Molinari%20(Ita)%3B%20-14%20Z%20Lombard%20(SA)%2C%20S%20Crocker%20(US)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESelected%3A%20%3C%2Fstrong%3E-11%20A%20Meronk%20(Pol)%3B%20-10%20E%20Ferguson%20(Sco)%3B%20-8%20R%20Fox%20(NZ)%20-7%20L%20Donald%20(Eng)%3B%20-5%20T%20McKibbin%20(NI)%2C%20N%20Hoejgaard%20(Den)%3C%2Fp%3E%0A
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

Dengue%20fever%20symptoms
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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
Most wanted allegations
  • Benjamin Macann, 32: involvement in cocaine smuggling gang.
  • Jack Mayle, 30: sold drugs from a phone line called the Flavour Quest.
  • Callum Halpin, 27: over the 2018 murder of a rival drug dealer. 
  • Asim Naveed, 29: accused of being the leader of a gang that imported cocaine.
  • Calvin Parris, 32: accused of buying cocaine from Naveed and selling it on.
  • John James Jones, 31: allegedly stabbed two people causing serious injuries.
  • Callum Michael Allan, 23: alleged drug dealing and assaulting an emergency worker.
  • Dean Garforth, 29: part of a crime gang that sold drugs and guns.
  • Joshua Dillon Hendry, 30: accused of trafficking heroin and crack cocain. 
  • Mark Francis Roberts, 28: grievous bodily harm after a bungled attempt to steal a £60,000 watch.
  • James ‘Jamie’ Stevenson, 56: for arson and over the seizure of a tonne of cocaine.
  • Nana Oppong, 41: shot a man eight times in a suspected gangland reprisal attack. 
COMPANY PROFILE

Name: Xpanceo

Started: 2018

Founders: Roman Axelrod, Valentyn Volkov

Based: Dubai, UAE

Industry: Smart contact lenses, augmented/virtual reality

Funding: $40 million

Investor: Opportunity Venture (Asia)

CHINESE GRAND PRIX STARTING GRID

1st row
Sebastian Vettel (Ferrari)
Kimi Raikkonen (Ferrari)

2nd row
Valtteri Bottas (Mercedes-GP)
Lewis Hamilton (Mercedes-GP)

3rd row
Max Verstappen (Red Bull Racing)
Daniel Ricciardo (Red Bull Racing)

4th row
Nico Hulkenberg (Renault)
Sergio Perez (Force India)

5th row
Carlos Sainz Jr (Renault)
Romain Grosjean (Haas)

6th row
Kevin Magnussen (Haas)
Esteban Ocon (Force India)

7th row
Fernando Alonso (McLaren)
Stoffel Vandoorne (McLaren)

8th row
Brendon Hartley (Toro Rosso)
Sergey Sirotkin (Williams)

9th row
Pierre Gasly (Toro Rosso)
Lance Stroll (Williams)

10th row
Charles Leclerc (Sauber)
arcus Ericsson (Sauber)

Titanium Escrow profile

Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue  
Stage: Early stage
Investors: Founder's friends and Family

The%20Kitchen
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EDaniel%20Kaluuya%2C%20Kibwe%20Tavares%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EKane%20Robinson%2C%20Jedaiah%20Bannerman%2C%20Hope%20Ikpoku%20Jnr%2C%20Fiona%20Marr%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%C2%A0%3C%2Fp%3E%0A