Champions Paris Saint-Germain will look to close the gap on Ligue 1 leaders Marseille on Friday when they face a Lens side coached by a familiar face at the Stade de France.
Paris remain unbeaten this season but six draws in their opening nine games left them in third place over the international break, seven points behind Marseille.
Standing in their way this weekend are Lens and coach Antoine Kombouare, who won a host of honours with PSG as a player in the 1990s and then coached the capital side for two-and-a-half years before being unceremoniously sacked in December 2011 with the team top of the league.
Kombouare would dearly love to get one over his old side, but a Lens win would be a huge shock.
While PSG have become one of Europe’s wealthiest clubs under their Qatari owners, Azerbaijan-owned Lens are plagued by huge financial problems and have not been able to sign any new players since winning promotion in the summer.
In addition, refurbishment work at their Stade Bollaert-Delelis means they must play home games elsewhere, so this weekend’s match has been moved nearly 200 kilometres to the Stade de France, in the Paris suburb of Saint-Denis.
A crowd of around 60,000 is expected for the first Ligue 1 game to be played at the national stadium since 2009, but only a minority will be backing a Lens side in the relegation zone.
“I don’t like the way we have to work here, I am frustrated, especially for the competitor that I am,” said Kombouare.
“But we are in Ligue 1 and I have a motivated group of players. We mustn’t forget that we are playing at home, even if it will be in Saint-Denis.
“I hope we don’t get thrashed, but frankly we have a lot to lose. PSG will wake up soon, so we need to hope that they don’t wake up against us.”
Kombouare admitted that he must put any feelings for his old club to one side.
“I would have liked to have stayed but it in some ways it was a relief to leave. I will always be grateful to PSG and will always be a big fan of the club,” he said.
“But now we have a game to play and three points to go looking for, so there will be no room for sentiment.”
Paris coach Laurent Blanc continues to sweat over the fitness of Zlatan Ibrahimovic (heel) and Thiago Silva (thigh), and while the latter has returned to training after two months out, he remains a doubt for this weekend.
With Marquinhos out and David Luiz picking up a thigh injury playing for Brazil, the champions have problems in defence with a trip to face Apoel in the Champions League to come next Tuesday.
On Sunday, Marseille host Toulouse at the Stade Velodrome chasing an eighth consecutive win. The focus there will be on Andre-Pierre Gignac, the former Toulouse striker who is currently the leading scorer in Ligue 1 and starred in France’s friendly win in Armenia in midweek.
Second-placed Bordeaux host Caen, while fourth-placed Lille host Guingamp looking for a boost before they face Everton in the Europa League.
On Saturday, Monaco will be without the injured Dimitar Berbatov as they entertain Evian, who have won three in a row.
Leonardo Jardim’s side are 13th in the table, and while they have claimed respectable draws with Zenit St Petersburg and Paris in their last two outings, they could find this match more complicated.
“This season, we have played well against teams who attack and defend at the same time and leave space for us to construct,” said Jardim.
“It is harder when our opponents close down the space, sit deep and look to hit us on the break. Especially if they score first.”
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How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
Financial considerations before buying a property
Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.
“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says.
Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.
Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier.
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
Manikarnika: The Queen of Jhansi
Director: Kangana Ranaut, Krish Jagarlamudi
Producer: Zee Studios, Kamal Jain
Cast: Kangana Ranaut, Ankita Lokhande, Danny Denzongpa, Atul Kulkarni
Rating: 2.5/5
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
