Frank Lampard heaped praise on "ultimate professional" Olivier Giroud after the veteran French striker took his rare chance in Chelsea's starting lineup to score all four goals in the 4-0 Champions League win over Sevilla on Wednesday.
Giroud, whose only previous start this season came in the League Cup defeat to Tottenham Hotspur, was handed a start after scoring a vital late winner as a substitute in Chelsea's last Champions League outing at Rennes.
At 34 years and 63 days, Giroud became the oldest player to score a Champions League hat-trick and also the oldest to do it in the European Cup since former Hungarian great Ferenc Puskas did so in September 1965 for Real Madrid against Feyenoord.
He also became the first Chelsea player to score four goals in a single game since his manager Lampard achieved the feat against Aston Villa in March 2010.
"He is the ultimate professional," Lampard said after Chelsea secured the top spot in Group E with a match to spare.
"He isn't always a regular but his performances have shown that he is a great sign for young players to keep training well. It was an amazing performance, to score four goals in the Champions League is a fantastic achievement.
"It was a complete performance and I am delighted for him."
It was the second time the France striker had netted four in a game in his career but the previous occasion will seem like a distant memory as it came in the French second division for Tours against Arles-Avignon in 2009.
Giroud acknowledged he had a memorable night against Europa League holders Sevilla, who were lucky not to have lost by a bigger margin to the rampant visitors.
"When I am on the pitch I just try to enjoy it," he said. "I try to be patient and keep the faith, I just try to give something else to the team. Sometimes you feel anything can happen and this night was one of them."
Given Giroud's limited game time so far this season - having established himself as Chelsea's first-choice striker following the coronavirus shutdown - speculation has been rife that the France international could leave the club during the January transfer window.
However, Lampard previously stressed Giroud's importance to his plans when he said: “Oli is very important. “I want Oli to stay here because he will play. He was a big member of our squad last season."
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Sevilla v Chelsea player ratings
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SEVILLA RATINGS: GK: Alfonso Pastor Vacas 6 – The inexperienced 20-year-old pulled off a number of decent saves. With that being said, he could do very little to prevent Giroud from netting a hat-trick. EPA -

DF: Jesus Navas 6 – The former Manchester City man, who now operates as a full back, was slightly underwhelming going forward with the ball. Was replaced in the second half. Reuters -

DF: Sergi Gomez 4 – Really struggled up against Giroud. The defender could not contain his aerial presence – which led to his late conceding of a penalty. AFP -

DF: Diego Carlos 6 – Enjoyed a slightly better game than his defensive partner – but not by much. A tough evening for the entire Sevilla backline. Reuters -

DF: Karim Rekik 5 – Limited going forward. His night was made all the harder by Hudson-Odoi, who didn’t stop running at the Dutchman. PA -

MF: Nemanja Gudelj 5 – Looked way off the pace all evening. Very slow and sluggish compared to the likes of Jorginho and Kovacic. EPA -

MF: Ivan Rakitic 6 – Endured two very different halves. The former Barcelona star controlled the tempo for large spells early on, but faded massively as the gas tank ran out. PA -

MF: Oscar Rodriguez 7 – The creative hub of the side who enjoyed some success in the first half. Couldn’t sustain it, though. AFP -

FW: Oussama Idrissi 5 – Lively at times – though it seldom led to anything of note. Came off in the second half. AP Photo -

FW: Franco Vazquez 6 – Denied Antonio Rudiger a certain goal from a corner, but that was about as good as it got for the forward. One to forget. Getty Images -

FW: Youssef En-Nesyri 6 – Almost scored with what would have been an outrageous goal from the halfway line. That aside, it was a pretty frustrating evening for the talented forward. AP Photo -

SUBS: Lucas Ocampos 6 – Scarcely touched the ball in Chelsea’s half, after spending most of the game defending his own net. Getty Images -

Jules Kounde 5 – The 22-year-old may be highly rated at Sevilla, but on this evidence, he still has a lot to learn. AP Photo -

Joan Jordan 6 – Did very little to turn the tide of the game. Reuters -

Munir El Haddadi 6 – Wasted a handful of set-pieces in dangerous areas. AFP -

Oliver Torres N/A AP Photo -

CHELSEA RATINGS: GK: Edouard Mendy 7 – Another assured performance from the former Rennes stopper. Weathered a few first half storms but had very little to do in the second period. EPA -

DF: Cesar Azpilicueta 7 – A quiet game from the captain. With Chelsea largely playing on the counter he was rarely required to venture forward. AP Photo -

DF: Andreas Christensen 7 – Very solid following a long spell out of the starting XI. If he can maintain this level, first team starts should become a more regular occurrence. AFP -

DF: Antonio Rudiger 8 – Chelsea’s unsung hero on the night. Giroud may steal the headlines, but the German’s distribution and overall defending was excellent. AP Photo -

DF: Emerson 7 – Provided great support to the Chelsea wingers, venturing forward with more intent than Azpilicueta on the opposite flank. AP Photo -

MF: Kai Havertz 7 – Kept things simple in the middle. With more time on the ball to express himself, he rarely made a mistake with the ball at his feet. Reuters -

MF: Jorginho 7 – Metronomic in possession and incisive when necessary. Improved as the game wore on. Getty Images -

MF: Mateo Kovacic 8 – Added valuable energy and dynamism to Chelsea’s otherwise patient play. Grabbed a lovely assist for Giroud’s second goal. AP Photo -

FW: Callum Hudson-Odoi 8 – An impressive night’s work from the Englishman, who looks determined to fight his way back into Lampard’s plans. Whipped in a few wonderful crosses that really should have yielded a goal or two. AP Photo -

FW: Christian Pulisic 6 – Didn’t hit his usual heights. Linked up well with Giroud but didn’t manage to carve out a good scoring opportunity of his own. AFP -

FW: Olivier Giroud 10 – A ridiculously good performance from the veteran forward. His four goals – which started with a perfect hat-trick – showcased his full predatory repertoire. If that doesn’t earn him a start against Leeds United next weekend, nothing will. AP Photo -

SUBS: Mason Mount 7 – Ran poor Jules Kounde ragged in the closing stages. Getty Images -

N’Golo Kante 7 – Provided a sublime assist for Giroud’s third goal. A fine cameo. Getty Images -

Hakim Ziyech 6 – Didn’t see too much of the ball during his 20 minutes on the pitch. Reuters -

Timo Werner N/A – Almost worked an opening in the box late on but he was tackled well. Getty Images -

Billy Gilmour N/A – Came on too late to make a meaningful impact in what was his first game in months following an injury lay-off. Getty Images
The%20specs
The biog
Favourite colour: Brown
Favourite Movie: Resident Evil
Hobbies: Painting, Cooking, Imitating Voices
Favourite food: Pizza
Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Watch this space
TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
ESSENTIALS
The flights
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.
THE BIO
Bio Box
Role Model: Sheikh Zayed, God bless his soul
Favorite book: Zayed Biography of the leader
Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet
Favorite food: seafood
Favorite place to travel: Lebanon
Favorite movie: Braveheart
MO
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ESSENTIALS
The flights
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes.
Where to stay
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.
SPECS
While you're here
Damien McElroy: It's too early to say who will win the vaccine hurdle race
Mustafa Alrawi: To get the 'jab' done, governments must show patience and empathy
Editorial: The fight against Covid-19 should be guided by science
Long read
Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
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
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
