• Rangers' James Tavernier celebrates scoring his side's second goal of the game during the Scottish Premiership match at the Global Energy Stadium, Dingwall. PA
    Rangers' James Tavernier celebrates scoring his side's second goal of the game during the Scottish Premiership match at the Global Energy Stadium, Dingwall. PA
  • Rangers' manager Steven Gerrard congratulates James Tavernier on the pitch after the UEFA Europa League 1st round Group D match between Rangers and Standard Liege. AFP
    Rangers' manager Steven Gerrard congratulates James Tavernier on the pitch after the UEFA Europa League 1st round Group D match between Rangers and Standard Liege. AFP
  • James Tavernier scores from the penalty spot. PA
    James Tavernier scores from the penalty spot. PA
  • James Tavernier was awarded the Scottish Premiership Player of the Month Award for November. PA
    James Tavernier was awarded the Scottish Premiership Player of the Month Award for November. PA
  • Rangers players (back row L-R) Kemar Roofe, Borna Barisic, Leon Balogun, Connor Goldson and Allan McGregor. (Front row L-R) Alfredo Morelos, James Tavernier, Glen Kamara, Steven Davis, Scott Arfield and Ryan Kent pose for a pre-game photo ahead of the UEFA Europa League 1st round Group D match between Rangers and Standard Liege at the Ibrox Stadium in Glasgow on December 3, 2020. AFP
    Rangers players (back row L-R) Kemar Roofe, Borna Barisic, Leon Balogun, Connor Goldson and Allan McGregor. (Front row L-R) Alfredo Morelos, James Tavernier, Glen Kamara, Steven Davis, Scott Arfield and Ryan Kent pose for a pre-game photo ahead of the UEFA Europa League 1st round Group D match between Rangers and Standard Liege at the Ibrox Stadium in Glasgow on December 3, 2020. AFP
  • Rangers Manager Steven Gerrard and captain James Tavernier who have been awarded the Scottish Premiership Manager & Players of the Month Awards for November. PA
    Rangers Manager Steven Gerrard and captain James Tavernier who have been awarded the Scottish Premiership Manager & Players of the Month Awards for November. PA
  • James Tavernier (centre) celebrates after scoring their sides second goal during the Ladbrokes Scottish Premiership match between Ross County and Rangers at Global Energy Stadium on December 06, 2020 in Dingwall, Scotland. Getty Images
    James Tavernier (centre) celebrates after scoring their sides second goal during the Ladbrokes Scottish Premiership match between Ross County and Rangers at Global Energy Stadium on December 06, 2020 in Dingwall, Scotland. Getty Images

James Tavernier: More goals than Cristiano Ronaldo, Lionel Messi and Mohamed Salah - from right back


Ian Oxborrow
  • English
  • Arabic

Sixteen goals before Christmas - 10 of them in the league, five in Europe and one in the domestic cup.

It's the kind of statistics you would associate with the world's great hotshots, such as Lionel Messi, Cristiano Ronaldo or Erling Haaland.

Even Liverpool's Mohamed Salah can't match that rate this season and he's been in fine form.

But these numbers belong to James Tavernier of Scotland's Glasgow Rangers, and what is particularly remarkable about them is that he isn't even a goal-poaching striker - but is in fact a right full-back.

He also has a dozen assists.

Is this normal service for Tavernier?

While it isn't necessarily normal, the 29-year-old Rangers captain doesn't have a bad record over the years.

Having begun his career at Newcastle United, for whom he made just a couple of appearances, he went out on loan many times to lower English league sides such as Carlisle United and Rotherham United before signing for Wigan Athletic in the 2014-15 season.

It was his move to Scotland that triggered his scoring potential, with 15 in 2015-16, and 17 goals in 2018-19. However, he also experienced seasons where he scored just a couple. Not bad for a £250,000 signing.

Even though nine of his strikes this season have come from the penalty spot, it's still a hugely impressive record with one of his efforts coming against European giants Galatasaray. He is, however, yet to net against rivals Celtic this season.

James Tavernier in action against Liege. Pool via Reuters
James Tavernier in action against Liege. Pool via Reuters

What does his manager Steven Gerrard say?

Given his team are 13 points clear at the top of the Scottish Premiership table, Gerrard is rightly chuffed.

"[He] is certainly playing at a very consistent level. I've never seen him at this level game-to-game, and he's got hunger," said Gerrard of his captain after a 4-0 win over Ross County at the weekend.

He likened the flying full-back to some of the great players he played with during his glittering career with Liverpool and England.

“It’s top level stuff. I have played with some fantastic attacking right-backs - Kyle Walker, Glen Johnson, Steve Finnan to name a few.

“Tav is right up there. The way we play really suits James. The pleasing thing for me is he is still contributing to the other side of the game. He’s pressing, he’s really aggressive, he’s winning his duels, stopping crosses.

“Our clean sheet record, to me, is just as important as James’ other numbers. Where he is right now, he needs to bottle it and stay there for as long as he can because he’s in fantastic form.”

Is he top scorer in Europe?

Not quite. His 10 league goals is one behind Everton's Dominic Calvert-Lewin in the Premier League. He is matching Zlatan Ibrahimovic's 10 in Serie A for AC Milan, and Haaland's 10 for Borussia Dortmund in the Bundesliga, but is two behind Bayern's Robert Lewandowski.

In France's Ligue 1, PSG's Kylian Mbappe also has 10.

Is he matching prolific defenders of the past?

Tavernier still has some way to go when compared to the goalscoring defenders of years gone by.

His career total stands at 70 - quite a way behind Real Madrid's Sergio Ramos who has cleared 125.

They both are nowhere near Dutchman Ronald Koeman who netted more than 250.

Other notable goalscoring defenders include Fernando Hierro (163), Laurent Blanc (153) and current Newcastle United manager Steve Bruce (113), who was effective both from the penalty spot and nodding in set pieces during Manchester United's success in the early to mid 1990s.

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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Fund-raising tips for start-ups

Develop an innovative business concept

Have the ability to differentiate yourself from competitors

Put in place a business continuity plan after Covid-19

Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.) 

Have enough cash to stay afloat for the next 12 to 18 months

Be creative and innovative to reduce expenses

Be prepared to use Covid-19 as an opportunity for your business

* Tips from Jassim Al Marzooqi and Walid Hanna

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