• Barcelona's Lionel Messi was having another astonishing year in La Liga before the March lockdown. PA
    Barcelona's Lionel Messi was having another astonishing year in La Liga before the March lockdown. PA
  • Messi poses with his sixth Ballon d'Or in December. AFP
    Messi poses with his sixth Ballon d'Or in December. AFP
  • Messi battles for the ball with Real Madrid goalkeeper Thibaut Courtois during the Clasico. AP
    Messi battles for the ball with Real Madrid goalkeeper Thibaut Courtois during the Clasico. AP
  • Antoine Griezmann of Barcelona celebrates with his teammate Lionel Messi. Getty
    Antoine Griezmann of Barcelona celebrates with his teammate Lionel Messi. Getty
  • Lionel Messi receives La Liga best player of the month award from former Barca star Carles Puyol. AFP
    Lionel Messi receives La Liga best player of the month award from former Barca star Carles Puyol. AFP
  • Messi celebrates after scoring at the Camp Nou. AFP
    Messi celebrates after scoring at the Camp Nou. AFP
  • Messi celebrates scoring his team's third goal during the La Liga match against Deportivo Alaves in December. Getty
    Messi celebrates scoring his team's third goal during the La Liga match against Deportivo Alaves in December. Getty

Is Cristiano Ronaldo or Lionel Messi the world's greatest player? David Beckham casts his vote


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David Beckham has cast his vote in the great debate over who is the better player out of Cristiano Ronaldo and Lionel Messi - and he has chosen the Argentine genius.

Beckham, the former Real Madrid, Manchester United and England midfielder, believes both players are "head and shoulders" above anyone else in world football, but Barcelona forward Messi edges it as the No 1 ahead of his Juventus rival.

Speaking to Argentine broadcaster Télam, Beckham, who faced Messi in the Champions League during his spell at PSG, said: "Messi is unique as a player and there isn't anybody else like him.

"Both he and Cristiano, who is not at the same level as Messi, are head and shoulders above the rest."

Recalling his encounter with Messi in 2013, a month before his 38th birthday, Beckham said: "We were ahead and he came on and Barcelona scored.

"Despite my age, I enjoyed playing and the team played well in both legs. We did things that we can be proud of. They didn't beat us."

Both legs ended in a draw, 2-2 in the Parc des Princes and 1-1 at Camp Nou, with Barca progressing on away goals.

Beckham, meanwhile, along with Harry Kane and Harry Maguire, is part of a FIFA campaign showing appreciation for healthcare workers and other professionals around the world leading the fight against coronavirus.

In an initiative titled #WeWillWin, FIFA has gathered 50 of the biggest past and present footballers to applaud the efforts of those risking their lives in the face of the pandemic.

Former England captain Beckham said: "As footballers, we are used to receiving applause, but this time, we have the opportunity to show our appreciation for the many people who are risking their lives to protect ours.

"You are humanity's heroes and we want to show that all of football supports you and everything that you do to defend all of us."

Diego Maradona, Michael Owen, Zinedine Zidane and Ronaldo are others backing FIFA's measure.

Carli Lloyd, co-captain of the United States women's team, added: "To recognise the risks that doctors, nurses and other essential workers are having to take on a daily basis, football wants to show its support.

"They are on the front line of the coronavirus battle, working as a team to defend us, to protect us and to keep us healthy.

"It is thanks to their dedication and professionalism, supported by everyone else's absolute commitment to following the rules of each national health authority, that we will win."

Bio:

Favourite Quote: Prophet Mohammad's quotes There is reward for kindness to every living thing and A good man treats women with honour

Favourite Hobby: Serving poor people 

Favourite Book: The Alchemist by Paulo Coelho

Favourite food: Fish and vegetables

Favourite place to visit: London

SPECS
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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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UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
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COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Liz%20Truss
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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

England squads for Test and T20 series against New Zealand

Test squad: Joe Root (capt), Jofra Archer, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Jack Leach, Saqib Mahmood, Matthew Parkinson, Ollie Pope, Dominic Sibley, Ben Stokes, Chris Woakes

T20 squad: Eoin Morgan (capt), Jonny Bairstow, Tom Banton, Sam Billings, Pat Brown, Sam Curran, Tom Curran, Joe Denly, Lewis Gregory, Chris Jordan, Saqib Mahmood, Dawid Malan, Matt Parkinson, Adil Rashid, James Vince