• Spain's Ferran Torres, second from left, celebrates with his teammate after scoring his side's fourth goal during the Euro 2020 match against Slovakia at La Cartuja stadium in Seville on Wednesday, June 23, 2021. AP
    Spain's Ferran Torres, second from left, celebrates with his teammate after scoring his side's fourth goal during the Euro 2020 match against Slovakia at La Cartuja stadium in Seville on Wednesday, June 23, 2021. AP
  • Spain players celebrate after Slovakia's Juraj Kucka scored an own. AP
    Spain players celebrate after Slovakia's Juraj Kucka scored an own. AP
  • Spain's defender Pau Torres heads the ball few moments before Spain's fifth goal. AFP
    Spain's defender Pau Torres heads the ball few moments before Spain's fifth goal. AFP
  • Juraj Kucka of Slovakia looks dejected after the match. Getty
    Juraj Kucka of Slovakia looks dejected after the match. Getty
  • Spain defeated Slovakia 5-0 on Wednesday. EPA
    Spain defeated Slovakia 5-0 on Wednesday. EPA
  • Spain's midfielder Pablo Sarabia scores his team's third goal. AFP
    Spain's midfielder Pablo Sarabia scores his team's third goal. AFP
  • Spain's Pablo Sarabia celebrates after scoring his side's third goal. AP
    Spain's Pablo Sarabia celebrates after scoring his side's third goal. AP
  • Spain's Aymeric Laporte celebrates scoring their second goal. Reuters
    Spain's Aymeric Laporte celebrates scoring their second goal. Reuters

Euro 2020: Spain's inspirational leader Sergio Busquets meets his match in Croatia's saviour Luka Modric


Ian Hawkey
  • English
  • Arabic

Sergio Busquets' voice cracked a little as he was invited to explain what a breakthrough Spain's 5-0 victory over Slovakia had been. The captain was perspiring under a warm Seville sun, and his team were through to the next round of European championship, where they meet Croatia.

Progress had been in doubt. Most of all, Busquets had not taken part until the third match. He tested positive for coronavirus in the week before the tournament, which meant immediate self-isolation and the daily suspense over when further testing would clear him to rejoin the squad.

It had been an emotionally fraught time, Busquets acknowledged after he had at last taken the field and commanded the sort of performance Spain had been desperately longing for.

Busquets tends to keep his emotions under rigid guard. He is a footballer admired for his discreet authority, his toughness. But his experiences over the last month have carried him through sudden highs and lows.

There were the tribulations that afflicted all senior Barcelona players after an end-of-season that fell into disappointment, the chase for a league title fading on the penultimate weekend, followed by much talk that rejuvenation was needed.

For Busquets, who has spent entire career at Barcelona, and is 32, those are ominous noises. He feels the club’s decline. His career as a first-team player began with a treble in his debut season, 2008-09, a double two years later, and another Champions League-Liga-Copa del Rey treble before he had turned 27. Standards have sunk in the six years since.

Then there was his surprise promotion to the captaincy of Spain, the armband passing to Busquets when Sergio Ramos, of Real Madrid, was surprisingly left out of the 24-man party chosen by head coach Luis Enrique.

Busquets, the last remaining link to Spain’s 2010 World Cup triumph, assumed the role of skipper. Then the virus took it away, the skipper whisked away from the training camp in an ambulance to see out his quarantine at home alone.

Croatia's Luka Modric celebrates the win over Scotland. AFP
Croatia's Luka Modric celebrates the win over Scotland. AFP

He felt responsible for the compromises his teammates in a relatively inexperienced Spain squad had to make after his positive test, with training schedules and drills altered to ensure there was less collective contact.

When Spain only drew their matches against Sweden 0-0 and Poland 1-1, the crowd in Seville began to agitate. Busquets, cleared to return against Slovakia, was thrust into a sort of emergency-rescue style of leadership, a firefighter skipper.

“He played an incredible match,” purred Luis Enrique after the 5-0 win, citing Busquets as the principle booster Spain needed, albeit against a lacklustre Slovakia team. “He gave a textbook example of how a central midfielder should play, in an attacking sense and a defensive sense. But we know what he is about, just sometimes it gets taken for granted.”

Busquets has been praised all his career for his tidiness, the anchor in great midfields for Barcelona and Spain, the touchstone for the greater elegance of, say, Xavi and Iniesta. He has his limitations, but he can also be underestimated as an attacking force, for the imagination of some of his passing.

This evening in Copenhagen, he directly faces his most enduring high-class opponent. Busquets versus Luka Modric, the Croatia captain, is a contest that has been played out 22 times in the most famous club fixture in the game, Barcelona versus Real Madrid.

Both players are relied on to set the metronome for some epic midfield battles, both aware that in recent years, their clubs have been obliged to look ahead to a time when the respective teams are not built around them.

Modric is 35, the most successful Croatia skipper in history, having guided the country to second place at the last World Cup. He has been crucial at this European championship.

An hour into their final group match, in Glasgow, against Scotland, Croatia stood where Spain did when Busquets belatedly arrived in the tournament: they had two points, and qualification for the last 16 stage was in genuine jeopardy.

Cue Modric, captain, inspiration and saviour, with a wonderful long-range goal, struck with the outside of his right boot. It was a trademark tic that once drew criticism from a coach – Rafa Benitez, at Madrid, asked that he use his instep more – but one that gave his country a lead that they would extend to 3-1 by the final whistle. Like Busquets, Modric had been the catalyst for his side to take real momentum into the knockout stage.

Like Spain, Croatia have now been set back by Covid-19, a positive test depriving them of Ivan Perisic. It is a significant loss of a dynamic, goalscoring, experienced leader. All the more responsibility then for the skipper.

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The major Hashd factions linked to Iran:

Badr Organisation: Seen as the most militarily capable faction in the Hashd. Iraqi Shiite exiles opposed to Saddam Hussein set up the group in Tehran in the early 1980s as the Badr Corps under the supervision of the Iran Revolutionary Guards Corps (IRGC). The militia exalts Iran’s Supreme Leader Ali Khamenei but intermittently cooperated with the US military.

Saraya Al Salam (Peace Brigade): Comprised of former members of the officially defunct Mahdi Army, a militia that was commanded by Iraqi cleric Moqtada Al Sadr and fought US and Iraqi government and other forces between 2004 and 2008. As part of a political overhaul aimed as casting Mr Al Sadr as a more nationalist and less sectarian figure, the cleric formed Saraya Al Salam in 2014. The group’s relations with Iran has been volatile.

Kataeb Hezbollah: The group, which is fighting on behalf of the Bashar Al Assad government in Syria, traces its origins to attacks on US forces in Iraq in 2004 and adopts a tough stance against Washington, calling the United States “the enemy of humanity”.

Asaeb Ahl Al Haq: An offshoot of the Mahdi Army active in Syria. Asaeb Ahl Al Haq’s leader Qais al Khazali was a student of Mr Al Moqtada’s late father Mohammed Sadeq Al Sadr, a prominent Shiite cleric who was killed during Saddam Hussein’s rule.

Harakat Hezbollah Al Nujaba: Formed in 2013 to fight alongside Mr Al Assad’s loyalists in Syria before joining the Hashd. The group is seen as among the most ideological and sectarian-driven Hashd militias in Syria and is the major recruiter of foreign fighters to Syria.

Saraya Al Khorasani:  The ICRG formed Saraya Al Khorasani in the mid-1990s and the group is seen as the most ideologically attached to Iran among Tehran’s satellites in Iraq.

(Source: The Wilson Centre, the International Centre for the Study of Radicalisation)

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New Zealand 57-0 South Africa

Tries: Rieko Ioane, Nehe Milner-Skudder (2), Scott Barrett, Brodie Retallick, Ofa Tu'ungfasi, Lima Sopoaga, Codie Taylor. Conversions: Beauden Barrett (7). Penalty: Beauden Barrett

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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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England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
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Spain
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UAE v Zimbabwe A, 50 over series

Fixtures
Thursday, Nov 9 - 9.30am, ICC Academy, Dubai
Saturday, Nov 11 – 9.30am, ICC Academy, Dubai
Monday, Nov 13 – 2pm, Dubai International Stadium
Thursday, Nov 16 – 2pm, ICC Academy, Dubai
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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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