• MANCHESTER UNITED RATINGS: David De Gea - 6. Opposite Keylor Navas, the man he nearly swapped places with in 2015. Conceded three goals, none of them beauties, and none of them the Spaniard’s fault as he scrambled around. Made saves to keep his side in the game. AFP
    MANCHESTER UNITED RATINGS: David De Gea - 6. Opposite Keylor Navas, the man he nearly swapped places with in 2015. Conceded three goals, none of them beauties, and none of them the Spaniard’s fault as he scrambled around. Made saves to keep his side in the game. AFP
  • Aaron Wan Bissaka - 6. Plenty to do against Kylian Mbappe. Superb positioning when chasing a Neymar and Mbappe counter attack. Reuters
    Aaron Wan Bissaka - 6. Plenty to do against Kylian Mbappe. Superb positioning when chasing a Neymar and Mbappe counter attack. Reuters
  • Victor Lindelof - 6. Under pressure against two of the best attackers in the world but steadied like his team who were the better side in the second half until conceding a second. Reuters
    Victor Lindelof - 6. Under pressure against two of the best attackers in the world but steadied like his team who were the better side in the second half until conceding a second. Reuters
  • Harry Maguire - 7. Work cut out – which he would have expected. Tested against one of the best teams in the world. Lovely header to set up Pogba as he turned into an attacker at the end. Slipped on line when Neymar passed in third. Fronted up to speak to the media afterwards, which he hadn’t done after the 1-6 loss to Spurs. EPA
    Harry Maguire - 7. Work cut out – which he would have expected. Tested against one of the best teams in the world. Lovely header to set up Pogba as he turned into an attacker at the end. Slipped on line when Neymar passed in third. Fronted up to speak to the media afterwards, which he hadn’t done after the 1-6 loss to Spurs. EPA
  • Alex Telles - 6. United’s best defender the previous two games. Less effective and slow for Neymar’s early goal and was turned as his compatriot began the superb move which led to his PSG's third. AFP
    Alex Telles - 6. United’s best defender the previous two games. Less effective and slow for Neymar’s early goal and was turned as his compatriot began the superb move which led to his PSG's third. AFP
  • Fred - 4. Silly boy. Fortunate to stay on the pitch after head contact with Paredes, who was later booked for another challenge with Fred where the Brazilian caught him. His manager kept him on but the risk was too high as the Fred was sent off after a second yellow when he had won the ball. PA
    Fred - 4. Silly boy. Fortunate to stay on the pitch after head contact with Paredes, who was later booked for another challenge with Fred where the Brazilian caught him. His manager kept him on but the risk was too high as the Fred was sent off after a second yellow when he had won the ball. PA
  • Scott McTominay 7. Became better acquainted with Neymar and took the ball off Mbappe enough times to justify his start. Reuters
    Scott McTominay 7. Became better acquainted with Neymar and took the ball off Mbappe enough times to justify his start. Reuters
  • Anthony Martial 5. Top class players need to take chances in the biggest games. The Parisian didn’t do that. Games are decided by fine margins but he’s out of form. Put Cavani through for his chip. EPA
    Anthony Martial 5. Top class players need to take chances in the biggest games. The Parisian didn’t do that. Games are decided by fine margins but he’s out of form. Put Cavani through for his chip. EPA
  • Bruno Fernandes 7. Should’ve shot when put through by Martial. Less effective against world class players than he’s been in most Premier League games, but more key passes than any of his teammates. Reuters
    Bruno Fernandes 7. Should’ve shot when put through by Martial. Less effective against world class players than he’s been in most Premier League games, but more key passes than any of his teammates. Reuters
  • Marcus Rashford 7 His shot was deflected past Navas after United’s first positive spell. Superb play to set up Martial after half time and some fine interplay with Cavani. Off injured with a shoulder injury. EPA
    Marcus Rashford 7 His shot was deflected past Navas after United’s first positive spell. Superb play to set up Martial after half time and some fine interplay with Cavani. Off injured with a shoulder injury. EPA
  • Edinson Cavani 7. PSG’s all time leading scorer and selected after superb influence at Southampton. Hit crossbar with a chip which would have been a glorious goal. Getty Images
    Edinson Cavani 7. PSG’s all time leading scorer and selected after superb influence at Southampton. Hit crossbar with a chip which would have been a glorious goal. Getty Images
  • SUBS: Paul Pogba 7. On for Rashford, the man he’d set up for the winner in Paris, after 74' when United were down to 10. Volleyed over after Maguire set him up on 79. EPA
    SUBS: Paul Pogba 7. On for Rashford, the man he’d set up for the winner in Paris, after 74' when United were down to 10. Volleyed over after Maguire set him up on 79. EPA
  • Donny Van de Beek 6. On for Cavani 78'. Unlucky not to start. Getty Images
    Donny Van de Beek 6. On for Cavani 78'. Unlucky not to start. Getty Images
  • Mason Greenwood 6. On for Martial 78'. Reuters
    Mason Greenwood 6. On for Martial 78'. Reuters
  • Odion Ighalo N/A. On for Wan Bissaka on 90' for his Champions League debut as United chased a point. Getty Images
    Odion Ighalo N/A. On for Wan Bissaka on 90' for his Champions League debut as United chased a point. Getty Images
  • PARIS SAINT-GERMAIN RATINGS: Keylor Navas, 6 – The visiting keeper couldn’t quite scramble back across his goal to keep out Rashford’s painfully-deflected effort and was beaten all ends up by Cavani’s exquisite chipped attempt, but he clung on to a late Bruno Fernandes header. EPA
    PARIS SAINT-GERMAIN RATINGS: Keylor Navas, 6 – The visiting keeper couldn’t quite scramble back across his goal to keep out Rashford’s painfully-deflected effort and was beaten all ends up by Cavani’s exquisite chipped attempt, but he clung on to a late Bruno Fernandes header. EPA
  • Alessandro Florenzi, 7 – Drew the best from De Gea when he pounced on a loose ball from Fred and tested the Spaniard’s reflexes with a sweetly struck effort from outside the box, before his whipped delivery almost found Neymar’s slide at the back post. PA
    Alessandro Florenzi, 7 – Drew the best from De Gea when he pounced on a loose ball from Fred and tested the Spaniard’s reflexes with a sweetly struck effort from outside the box, before his whipped delivery almost found Neymar’s slide at the back post. PA
  • Marquinhos, 8 – A captain’s performance if ever there was one and he repelled Martial’s strike with a mammoth block as the hosts looked to turn the game on its head. Ironically, he then clipped the bar with his own head at the other end, but he was on hand to stab home when United failed to clear a corner. EPA
    Marquinhos, 8 – A captain’s performance if ever there was one and he repelled Martial’s strike with a mammoth block as the hosts looked to turn the game on its head. Ironically, he then clipped the bar with his own head at the other end, but he was on hand to stab home when United failed to clear a corner. EPA
  • Abdou Diallo, 6 - A couple of important blocks in the first-half, but they won’t live long in the memory given that his next involvement saw the ball deflect off his outstretched leg and trickle past Navas into the goal. Reuters
    Abdou Diallo, 6 - A couple of important blocks in the first-half, but they won’t live long in the memory given that his next involvement saw the ball deflect off his outstretched leg and trickle past Navas into the goal. Reuters
  • Presnel Kimpembe, 7 - After a quieter first half than he might have anticipated, he was kept much busier by the lively Rashford after the break and he did brilliantly to get a toe on a dangerous ball which was heading into the forward’s stride. Getty Images
    Presnel Kimpembe, 7 - After a quieter first half than he might have anticipated, he was kept much busier by the lively Rashford after the break and he did brilliantly to get a toe on a dangerous ball which was heading into the forward’s stride. Getty Images
  • Marco Verratti, 7 - Like Paredes alongside him, he was involved in most of the tie’s less glamorous moments, but in doing so he was effective in disrupting United’s rhythm - and he was again involved in the exchange that saw Fred finally dismissed. Getty Images
    Marco Verratti, 7 - Like Paredes alongside him, he was involved in most of the tie’s less glamorous moments, but in doing so he was effective in disrupting United’s rhythm - and he was again involved in the exchange that saw Fred finally dismissed. Getty Images
  • Danilo Pereira, 6 – The on-loan Porto man is so calm in possession and completely nullified the threat of Fernandes in the first half, although he had less success containing the hosts after the break as United turned things up a notch. Reuters
    Danilo Pereira, 6 – The on-loan Porto man is so calm in possession and completely nullified the threat of Fernandes in the first half, although he had less success containing the hosts after the break as United turned things up a notch. Reuters
  • Leandro Paredes, 6 - Involved in some early controversy when he hit the deck following an exchange with Fred that probably should have seen the latter receive his marching orders much earlier than he did. Reuters
    Leandro Paredes, 6 - Involved in some early controversy when he hit the deck following an exchange with Fred that probably should have seen the latter receive his marching orders much earlier than he did. Reuters
  • Neymar, 8 - A brilliant brace from PSG’s star man who started and finished the contest, rifling into the corner from a tight angle after just six minutes before tapping home in a late second. If you’re harsh, you could argue he neglected his full-back at times. Getty Images
    Neymar, 8 - A brilliant brace from PSG’s star man who started and finished the contest, rifling into the corner from a tight angle after just six minutes before tapping home in a late second. If you’re harsh, you could argue he neglected his full-back at times. Getty Images
  • Moise Kean, 6 – The former Everton man has arguably enjoyed the sweetest spell of his career since leaving the Toffees and, although not at his liveliest, he almost registered another attacking return when he teed up Neymar who went for the spectacular. Reuters
    Moise Kean, 6 – The former Everton man has arguably enjoyed the sweetest spell of his career since leaving the Toffees and, although not at his liveliest, he almost registered another attacking return when he teed up Neymar who went for the spectacular. Reuters
  • ylian Mbappe, 8 - The charging Mbappe was rewarded for his tenacity when the ball bounced kindly off Maguire and Neymar lashed home after a nice exchange between the two and, although he fired wide on the counter, he was instrumental in the visitor’s third goal too. Getty Images
    ylian Mbappe, 8 - The charging Mbappe was rewarded for his tenacity when the ball bounced kindly off Maguire and Neymar lashed home after a nice exchange between the two and, although he fired wide on the counter, he was instrumental in the visitor’s third goal too. Getty Images
  • SUBS: Ander Herrera, 7 - An Old Trafford return for the battling midfielder who replaced Parades. He could only smash his best chance over the bar, but he produced a hugely important clearance at the other end from a United corner. PA
    SUBS: Ander Herrera, 7 - An Old Trafford return for the battling midfielder who replaced Parades. He could only smash his best chance over the bar, but he produced a hugely important clearance at the other end from a United corner. PA
  • Mitchel Bakker, 7 - It took all of a couple of minutes for the forward to throw himself into the thick of the action. His rolled effort towards the corner was somehow kept out by De Gea at full stretch, but the resulting corner was eventually bundled home. Getty Images
    Mitchel Bakker, 7 - It took all of a couple of minutes for the forward to throw himself into the thick of the action. His rolled effort towards the corner was somehow kept out by De Gea at full stretch, but the resulting corner was eventually bundled home. Getty Images
  • Thilo Kehrer, NR - Replaced Alessandro Florenzi as Thomas Tuchel looked to preserve his side’s advantage and he did well to get across Donny van de Beek’s path at the expense of a corner. Reuters
    Thilo Kehrer, NR - Replaced Alessandro Florenzi as Thomas Tuchel looked to preserve his side’s advantage and he did well to get across Donny van de Beek’s path at the expense of a corner. Reuters
  • MF Rafinha, NR - Brought on for the tenacious Marco Verratti - likely to save his teammate for another day after the Italian picked up a booking - and he burst forward to pick up Mbappe’s pass and pull the ball back for Neymar to slot in the winner. Getty Images
    MF Rafinha, NR - Brought on for the tenacious Marco Verratti - likely to save his teammate for another day after the Italian picked up a booking - and he burst forward to pick up Mbappe’s pass and pull the ball back for Neymar to slot in the winner. Getty Images
  • MF Idrissa Gueye, NR - Just when we thought we were about to see another former United man In Angel Di Maria, Tuchel changed his mind and threw on Gueye instead, though he didn’t have time to impact the game. Reuters
    MF Idrissa Gueye, NR - Just when we thought we were about to see another former United man In Angel Di Maria, Tuchel changed his mind and threw on Gueye instead, though he didn’t have time to impact the game. Reuters

Edinson Cavani 7, Fred 4; Neymar 8, Kylian Mbappe 8: Manchester United v Paris Saint-Germain player ratings


  • English
  • Arabic

Manchester United's hopes of reaching the Champions League knockout stages suffered a setback on Wednesday night after falling to a 3-1 defeat to Paris Saint-Germain at Old Trafford.

Brazilian forward Neymar got the visitors off to a fast start when he opened the scoring after just six minutes and England striker Marcus Rashford restored parity in the 32nd minute.

PSG retook the lead after the break when Marquinhos scored in the 69th-minute and United's hopes of clawing their way back into the game took a major hit when Fred was sent off one minute later.

Neymar then grabbed his second of the night in injury time to move PSG level with United on nine points with one game in Group H remaining.

United now need to obtain at least a draw away to RB Leipzig - also on nine points - to secure passage to the last-16.

In the photo gallery above, Andy Mitten has provided his player ratings for the United squad, while Liam Wheeler runs the rule over PSG. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

The Lowdown

Kesari

Rating: 2.5/5 stars
Produced by: Dharma Productions, Azure Entertainment
Directed by: Anubhav Singh
Cast: Akshay Kumar, Parineeti Chopra

 

GULF MEN'S LEAGUE

Pool A Dubai Hurricanes, Bahrain, Dubai Exiles, Dubai Tigers 2

Pool B Abu Dhabi Harlequins, Jebel Ali Dragons, Dubai Knights Eagles, Dubai Tigers

 

Opening fixtures

Thursday, December 5

6.40pm, Pitch 8, Abu Dhabi Harlequins v Dubai Knights Eagles

7pm, Pitch 2, Jebel Ali Dragons v Dubai Tigers

7pm, Pitch 4, Dubai Hurricanes v Dubai Exiles

7pm, Pitch 5, Bahrain v Dubai Eagles 2

 

Recent winners

2018 Dubai Hurricanes

2017 Dubai Exiles

2016 Abu Dhabi Harlequins

2015 Abu Dhabi Harlequins

2014 Abu Dhabi Harlequins

BORDERLANDS

Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis

Director: Eli Roth

Rating: 0/5

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

What it means to be a conservationist

Who is Enric Sala?

Enric Sala is an expert on marine conservation and is currently the National Geographic Society's Explorer-in-Residence. His love of the sea started with his childhood in Spain, inspired by the example of the legendary diver Jacques Cousteau. He has been a university professor of Oceanography in the US, as well as working at the Spanish National Council for Scientific Research and is a member of the World Economic Forum’s Global Future Council on Biodiversity and the Bio-Economy. He has dedicated his life to protecting life in the oceans. Enric describes himself as a flexitarian who only eats meat occasionally.

What is biodiversity?

According to the United Nations Environment Programme, all life on earth – including in its forests and oceans – forms a “rich tapestry of interconnecting and interdependent forces”. Biodiversity on earth today is the product of four billion years of evolution and consists of many millions of distinct biological species. The term ‘biodiversity’ is relatively new, popularised since the 1980s and coinciding with an understanding of the growing threats to the natural world including habitat loss, pollution and climate change. The loss of biodiversity itself is dangerous because it contributes to clean, consistent water flows, food security, protection from floods and storms and a stable climate. The natural world can be an ally in combating global climate change but to do so it must be protected. Nations are working to achieve this, including setting targets to be reached by 2020 for the protection of the natural state of 17 per cent of the land and 10 per cent of the oceans. However, these are well short of what is needed, according to experts, with half the land needed to be in a natural state to help avert disaster.

Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania ​​​​​​​
Verdict: 4 Stars

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Cagliari v AC Milan (6pm)

Lazio v Napoli (9pm)

Inter Milan v Atalanta (11.45pm)

Sunday

Udinese v Sassuolo (3.30pm)

Sampdoria v Brescia (6pm)

Fiorentina v SPAL (6pm)

Torino v Bologna (6pm)

Verona v Genoa (9pm)

Roma V Juventus (11.45pm)

Parma v Lecce (11.45pm)

 

 

'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

The Transfiguration

Director: Michael O’Shea

Starring: Eric Ruffin, Chloe Levine

Three stars

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

THE DEALS

Hamilton $60m x 2 = $120m

Vettel $45m x 2 = $90m

Ricciardo $35m x 2 = $70m

Verstappen $55m x 3 = $165m

Leclerc $20m x 2 = $40m

TOTAL $485m

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

UAE v IRELAND

All matches start at 10am, and will be played in Abu Dhabi

1st ODI, Friday, January 8

2nd ODI, Sunday, January 10

3rd ODI, Tuesday, January 12

4th ODI, Thursday, January 14

 

Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors

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

LEAGUE CUP QUARTER-FINAL DRAW

Stoke City v Tottenham

Brentford v Newcastle United

Arsenal v Manchester City

Everton v Manchester United

All ties are to be played the week commencing December 21.