TA' QALI, MALTA // Southampton striker Graziano Pelle hit a second-half winner as an injury-depleted Italy beat Scotland 1-0 in a disjointed Euro 2016 friendly in Malta on Sunday.
With his midfield decimated through injuries to Claudio Marchisio and Marco Verratti, and Thiago Motta and Riccardo Montolivo resting due to calf problems, Italy manager Antonio Conte gave Roma’s Daniele De Rossi a chance to impress before announcing his 23-man Euro 2016 squad on Tuesday.
Inter Milan striker Eder was in a similar position, having failed to spark for his new club following his move from Sampdoria.
Thankfully for both, Eder and De Rossi were involved when Pelle pounced to beat David Marshall in the 57th minute with a clinical strike from the edge of the area.
See also:
• Euro 2016 Group E preview: Belgium, Ireland, Italy and Sweden
• Euro 2016 complete group guide: Previews, key players, fixtures and predictions
But before then, Italy flattered to deceive in a largely messy first half punctuated by three near misses from enterprising Bologna midfielder Emanuele Giaccherini.
After complaining about the state of the “poor” pitch, Conte told Rai: “We put a lot into the match, but the pitch didn’t help.
“We’re still in construction mode and we’re doing it little by little. There’s positives but we know there’s a lot of work to do.”
Giaccherini is expected to travel to France this summer where he could fill in at central midfield, but he said: “We have a lot of great wingers so the coach sees me more in the middle, but I’ll play where he asks me to.”
He added: “I think we played well, but this won’t be enough for us at Euro 2016.
“We have quite a few things to iron out but I think we’re on the right road. We have to be positive. If we get to France thinking negatively, we’ll get nowhere.”
Scotland’s sole victory over Italy came in 1965 and this was the sides’ first meeting since a Euro 2008 qualifier.
Almost immediately, Gordon Strachan’s men were under threat, Marshall producing saves to stop Antonio Candreva’s fierce free kick and Giaccherini’s follow-up.
Deploying his preferred 3-5-2, Conte saw Italy create chances but he will be disappointed with the lack of return.
Yet he added: “I couldn’t fault the lads’ commitment and we didn’t concede, or give Scotland any real chances.”
Giaccherini was wasteful twice more, ballooning over from 12 yards from Candreva’s assist and, after the Lazio man’s volley flew wide, spinning a great chance beyond post and bar having sprinted behind the defence to meet De Rossi’s smart delivery.
Candreva and Roma’s Alessandro Florenzi, whose shot fizzed just off target, came close again but it was a frustrating half for Italy.
An early return to the pitch three minutes before kick off was a sign of Italy’s intentions and the hosts visibly moved up a gear before breaking the deadlock.
De Rossi threaded a great ball through for Eder, who did well to hold off his markers and push the ball into the path of Pelle, whose powerful strike gave Marshall no chance.
Conte made a series of changes which likely left Conte with more questions than answers as Italy failed to build on their opener.
Norwich City striker Steven Naismith’s tame shot went just wide of the upright and although the visitors pushed for a late equaliser, Italy were firmly in command and happy to sit on the win.
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Which products are to be taxed?
To be taxed:
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
Products excluded from the ‘sweetened drink’ category would contain at least 75 per cent milk in a ready-to-drink form or as a milk substitute, baby formula, follow-up formula or baby food, beverages consumed for medicinal use and special dietary needs determined as per GCC Standardisation Organisation rules
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What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
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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
Results:
Men’s wheelchair 200m T34: 1. Walid Ktila (TUN) 27.14; 2. Mohammed Al Hammadi (UAE) 27.81; 3. Rheed McCracken (AUS) 27.81.
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ADCC AFC Women’s Champions League Group A fixtures
October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA
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Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
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2011-2015: Al Ain – 123 apps, 128 goals
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MATCH INFO
Inter Milan v Juventus
Saturday, 10.45pm (UAE)
Watch the match on BeIN Sports
Saturday's results
Brighton 1-1 Leicester City
Everton 1-0 Cardiff City
Manchester United 0-0 Crystal Palace
Watford 0-3 Liverpool
West Ham United 0-4 Manchester City
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
FIXTURES
Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)
Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)
Friday, February 1
Final, Zayed Sports City Stadium (6pm)
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5