If Tottenham are to return to the Champions League, their route may lead through Zagreb. Defeat in Sunday's North London derby left them six points adrift of the Premier League's top four with 10 games to go and when their last 10 matches have produced just 12 points.
So the Europa League assumes a greater significance. Jose Mourinho is already without one of his potent double act, with the hamstring injury Son Heung-min sustained against Arsenal sidelining the South Korean, and is taking no chances as he guaranteed he will select the other.
Spurs take a 2-0 lead to Croatia, thanks to a Harry Kane brace, but Dinamo Zagreb should expect a reunion with Tottenham's 26-goal top scorer. It represents bad news for the underused Carlos Vinicius but Mourinho said: "Kane is going to play. The game is open and it's an important game so he plays."
Son represents a different issue. Mourinho said he is not sure when the winger will be fit to feature, and Tottenham visit Aston Villa on Sunday. Yet if he does not play then, his manager suggested he should not join up with his country for their friendly against Japan.
"If a player is injured, it doesn't matter if it's a friendly or an official match,” he said. “If we get to next week and he is injured and we can prove that to the Korean football association then what can they do. If he can't play for the club, he can't play for his country."
If it offers the possibility of one club-versus-country row, Mourinho is seeking to avoid another. Before the October international break, he sought to ensure that Gareth Southgate did not over-play Kane.
England face another triple-header and Mourinho hopes Kane’s minutes will be rationed without him needing to intervene. “I believe [Southgate] has a good relationship with Harry,” he said. “I hope that in between them, without me being in the middle saying something, they can find some compromise to protect the player a little bit."
___________________________________________________________________
Arsenal 2 Spurs 1: player ratings
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ARSENAL RATINGS: Bernd Leno - 6: Not overly worked, but he was lucky not to be caught out when he went wandering in the wrong direction from a Kane free-kick, only to be saved by his post. EPA -

Cedric Soares - 6: Escaped punishment for a succession of fouls on Moura. Hit the post shortly after Lamela’s opener. Seems to have found a niche as the draft excluder in the defensive wall. Getty -

David Luiz - 7: Cajoled his side when their nerves showed with the finishing line in sight, and was central to a strong defensive effort. AP -

Gabriel – 7. Untroubled for the most part, save for being clattered by Kane. Did bring undue pressure on his side with an errant pass after Spurs had gone down to 10 men, but made a brilliant headed save at the last. Reuters -

Kieran Tierney - 8: Provided the thrust for the hosts’ fast start in unison with Smith Rowe, and took Doherty to the cleaners for Odegaard’s goal. EPA -

Thomas Partey - 7: Lashed a good shooting opportunity wide early on. His marshalling of Ndombele was a key reason behind the home side’s dominance. Erratic in possession when the game was seemingly won. EPA -

Granit Xhaka - 6: More assured than he often has been in this fixture in the past. Had the sort of hit he craves with a crunching tackle on Doherty. Yellow carded, as standard. EPA -

Bukayo Saka - 7: Bright enough during his side’s first-half dominance, but had to make way for Nicolas Pepe at half time. Getty -

Martin Odegaard - 7: Marked his first North London Derby with a goal, albeit via a deflection off Alderweireld. Added plenty of composure to his side’s use of the ball. Reuters -

Emile Smith Rowe - 9: Unlucky not to cap the home side’s fine start with a goal when he wrapped a shot against the bar, but he featured in everything that was good for Arsenal. PA -

Alexandre Lacazette - 6: Shanked a chance after being well teed-up by Smith Rowe. Should have been sharper after he was set up by Saka, too. Lucky to win the penalty from which he scored, given he had already bungled the shot. Reuters -

SUBS: Nicolas Pepe - (On for Saka 46') 7: His incisive through ball found Lacazette the chance from which they won a penalty. He was emboldened thereafter, having initially been quiet after his half-time introduction. PA -

WIllian - (On for Smith Rowe 77') N/A. AFP -

Mohamed Elneny - (On for Lacazette 88') N/A. Reuters -

SPURS RATINGS: Hugo Lloris - 6: Fortunate not to be caught out after he went walkabout while sweeping in the first half. No chance once Odegaard’s shot had been deflected, or with the penalty. Getty -

Matt Doherty - 3: A nightmare. Overrun by Tierney and Smith Rowe in the opening exchanges. All at sea when Odegaard equalised. Tried to find Lloris with a header but missed. It became cringeworthy. AP -

Davinson Sanchez - 7: A strong presence during the waves of Arsenal attacks early on, particularly via a number of headed clearances. Perhaps unlucky to have been penalised when Lacazette had missed his kick for the penalty. Getty -

Toby Alderweireld - 6: Inadvertently deflected Odegaard’s shot past Lloris and Arsenal drew level, and had a tough night in general. Getty -

Sergio Reguilon - 6: Yellow carded for a lunging challenge on Saka, and lacked the zing that so often provides Spurs with the attacking spark. Getty -

Pierre-Emile Hojbjerg – 5. His frustration at the way Spurs were being overrun manifested itself in a number of fouls. His use of possession was poor, especially when Spurs needed precision while chasing the game. EPA -

Tanguy Ndombele - 5: Looked laboured as the home team made all the running at the start of the game. Whenever he did try to advance on the ball he found Partey in his way. PA -

Gareth Bale - 5: Did not see much of the ball, but he could have gone looking for it. It might have been nice if he had helped out Doherty while he was being ambushed. Reuters -

Lucas Moura - 7: His tenacity dragged Tottenham out of their early funk, and he teamed up well with Lamela. Still charging at the end, when he won a free kick in a dangerous position. Getty -

Son Heung-min - N/A: Barely saw the ball during Spurs’ tepid start, before limping off in the 19th minute with a hamstring injury. PA -

Harry Kane - 6: This fixture’s most prolific player struggled for any involvement until late, when he had a headed goal chalked off for offside, and struck a post from a free kick. Reuters -

SUBS: Erik Lamela - (On for Son 19') 8: Immediately went looking for work after coming on for Son early on, mainly riling opposition defenders. He ended a 36-game goal drought with an extraordinary strike. Sent off for a second yellow after handing off Tierney in the face. AP -

Moussa Sissoko - (On for Bale 57') 6: Brought on for a disconsolate looking Bale and helped Spurs gain some parity in midfield, although that did not prove enough. Reuters -

Dele Alli - (On for Ndombele 62') 6: From the time it took him to come on for Ndombele and have a touch of the ball, Spurs had fallen behind; had an air-shot at a delicious cross from Kane. Getty
___________________________________________________________________
The Portuguese is the biggest contributor to Kane’s heavy workload, using him three times in Europa League qualifiers, four more in the group stages and 38 times in total this season.
Only Son and Pierre-Emile Hojbjerg and have made more appearances but neither will feature on Thursday with the Dane suspended. Defender Joe Rodon, who was not named in Spurs’ Europa League squad, is also ineligible but Giovani Lo Celso, who has not played in 2021, is back in contention to add to the attacking options.
“He is a very talented player with very competitive qualities,” Mourinho said. “I don't think he has 90 minutes in his legs but he's looked very confident.”
Spurs will be favourites to reach only their fifth European quarter-final in 29 years. While Dinamo beat Arsenal in 2015, Tottenham have not lost to Croatian opposition since 1984 and have not gone out of Europe after taking a 2-0 first-leg lead since 1963-64. But by selecting Kane, Mourinho is seeking to reduce the risk of history belatedly repeating itself.
Results
2.15pm: Maiden (PA) Dh40,000 1,200m
Winner: Maqam, Fabrice Veron (jockey), Eric Lemartinel (trainer).
2.45pm: Maiden (PA) Dh40,000 1,200m
Winner: Mamia Al Reef, Szczepan Mazur, Ibrahim Al Hadhrami.
3.15pm: Handicap (PA) Dh40,000 2,000m
Winner: Jaahiz, Fabrice Veron, Eric Lemartinel.
3.45pm: Handicap (PA) Dh40,000 1,000m
Winner: Qanoon, Szczepan Mazur, Irfan Ellahi.
4.15pm: Sheikh Hamdan bin Rashid Cup Handicap (TB) Dh200,000 1,700m.
Winner: Philosopher, Tadhg O’Shea, Salem bin Ghadayer.
54.45pm: Handicap (PA) Dh40,000 1,700m
Winner: Jap Al Yassoob, Fernando Jara, Irfan Ellahi.
Uefa Nations League: How it works
The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.
The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.
Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.
On Women's Day
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
The National Editorial: Is there much to celebrate on International Women's Day 2021?
Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
MATCH RESULT
Al Jazira 3 Persepolis 2
Jazira: Mabkhout (52'), Romarinho (77'), Al Hammadi (90' 6)
Persepolis: Alipour (42'), Mensha (84')
On Women's Day
Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
The National Editorial: Is there much to celebrate on International Women's Day 2021?
No more lice
Defining head lice
Pediculus humanus capitis are tiny wingless insects that feed on blood from the human scalp. The adult head louse is up to 3mm long, has six legs, and is tan to greyish-white in colour. The female lives up to four weeks and, once mature, can lay up to 10 eggs per day. These tiny nits firmly attach to the base of the hair shaft, get incubated by body heat and hatch in eight days or so.
Identifying lice
Lice can be identified by itching or a tickling sensation of something moving within the hair. One can confirm that a person has lice by looking closely through the hair and scalp for nits, nymphs or lice. Head lice are most frequently located behind the ears and near the neckline.
Treating lice at home
Head lice must be treated as soon as they are spotted. Start by checking everyone in the family for them, then follow these steps. Remove and wash all clothing and bedding with hot water. Apply medicine according to the label instructions. If some live lice are still found eight to 12 hours after treatment, but are moving more slowly than before, do not re-treat. Comb dead and remaining live lice out of the hair using a fine-toothed comb.
After the initial treatment, check for, comb and remove nits and lice from hair every two to three days. Soak combs and brushes in hot water for 10 minutes.Vacuum the floor and furniture, particularly where the infested person sat or lay.
Courtesy Dr Vishal Rajmal Mehta, specialist paediatrics, RAK Hospital
The specs: Rolls-Royce Cullinan
Price, base: Dh1 million (estimate)
Engine: 6.75-litre twin-turbo V12
Transmission: Eight-speed automatic
Power: 563hp @ 5,000rpm
Torque: 850Nm @ 1,600rpm
Fuel economy, combined: 15L / 100km
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
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Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Three trading apps to try
Sharad Nair recommends three investment apps for UAE residents:
- For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
- If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
- Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
Defending champions
World Series: South Africa
Women’s World Series: Australia
Gulf Men’s League: Dubai Exiles
Gulf Men’s Social: Mediclinic Barrelhouse Warriors
Gulf Vets: Jebel Ali Dragons Veterans
Gulf Women: Dubai Sports City Eagles
Gulf Under 19: British School Al Khubairat
Gulf Under 19 Girls: Dubai Exiles
UAE National Schools: Al Safa School
International Invitational: Speranza 22
International Vets: Joining Jack
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Top goalscorers in Europe
34 goals - Robert Lewandowski (68 points)
34 - Ciro Immobile (68)
31 - Cristiano Ronaldo (62)
28 - Timo Werner (56)
25 - Lionel Messi (50)
*29 - Erling Haaland (50)
23 - Romelu Lukaku (46)
23 - Jamie Vardy (46)
*NOTE: Haaland's goals for Salzburg count for 1.5 points per goal. Goals for Dortmund count for two points per goal.
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
While you're here
Con Coughlin: Nato must renew its sense of common purpose
Sholto Byrnes: In today's times, what is Nato really good for?
C Uday Bhaskar: Could the 'Quad' become Asia's new Nato?
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Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal
Stars: Basel Adra, Yuval Abraham
Rating: 3.5/5
While you're here
Con Coughlin: To survive, Nato must renew its sense of common purpose
Gavin Esler: Nato summit failed for making news more than it made deals
Simon Waldman: Nato continues to be Ankara’s best security guarantor
MORE FROM ED HUSAIN: The UAE-Israel accord is a win for every Muslim
Tomorrow 2021
'The Lost Daughter'
Director: Maggie Gyllenhaal
Starring: Olivia Colman, Jessie Buckley, Dakota Johnson
Rating: 4/5
What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
On Women's Day
Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
The National Editorial: Is there much to celebrate on International Women's Day 2021?
Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
While you're here
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Sinopharm vaccine explained
The Sinopharm vaccine was created using techniques that have been around for decades.
“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.
"What is left is a skeleton of the virus so it looks like a virus, but it is not live."
This is then injected into the body.
"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.
"You have to be exposed more than one time to what we call the antigen."
The vaccine should offer protection for at least months, but no one knows how long beyond that.
Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
“Since it is inactivated, it will not last forever," she said.
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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On Women's Day
Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000































