• Manchester United midfielder Paul Pogba during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
    Manchester United midfielder Paul Pogba during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
  • Manchester United players warm up during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
    Manchester United players warm up during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
  • Eric Bailly during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
    Eric Bailly during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
  • Manchester United players warm up during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
    Manchester United players warm up during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
  • Manchester United manager Ole Gunnar Solskjaer puts on his shoes prior to a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
    Manchester United manager Ole Gunnar Solskjaer puts on his shoes prior to a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
  • Ole Gunnar Solskjaer arrives to a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. AFP
    Ole Gunnar Solskjaer arrives to a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. AFP
  • Aaron Wan-Bissaka during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
    Aaron Wan-Bissaka during a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. Getty Images
  • Manchester United's players take part in a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. AFP
    Manchester United's players take part in a training session ahead of the Europa League quarter-final match against FC Copenhagen in Cologne, Germany. AFP

Manchester United train as Ole Gunnar Solskjaer prepares to face former teammate Stale Solbakken - in pictures


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Manchester United trained in Cologne on Sunday as they prepared to take on Copenhagen in the Europa League quarter-finals.

The clash will be a reunion of sorts for Manchester United manager Ole Gunnar Solskjaer – his opposing coach will be his old Norway teammate Stale Solbakken.

The two played at the 1998 World Cup when Norway reached the last 16 and beat Brazil along the way.

“I used to play with Stale Solbakken and he’s a good friend of mine — we’ve been in touch before. We wished each other good luck and said hope to see you in Germany. They did their job, we did our job, so on to the next one,” Solskjaer said .

“Stale’s teams are always well organised and difficult to play against. Very talented young players with experience. He’s done fantastic in building team after team and it’s going to be a difficult one.”

Above is a picture gallery of their training session. To view the next image, click on the arrows or if on a mobile device, just swipe.

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Courtesy: Crystal Intelligence

The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

Sri Lanka's T20I squad

Thisara Perera (captain), Dilshan Munaweera, Danushka Gunathilaka, Sadeera Samarawickrama, Ashan Priyanjan, Mahela Udawatte, Dasun Shanaka, Sachith Pathirana, Vikum Sanjaya, Lahiru Gamage, Seekkuge Prasanna, Vishwa Fernando, Isuru Udana, Jeffrey Vandersay and Chathuranga de Silva.

T20 World Cup Qualifier

October 18 – November 2

Opening fixtures

Friday, October 18

ICC Academy: 10am, Scotland v Singapore, 2.10pm, Netherlands v Kenya

Zayed Cricket Stadium: 2.10pm, Hong Kong v Ireland, 7.30pm, Oman v UAE

UAE squad

Ahmed Raza (captain), Rohan Mustafa, Ashfaq Ahmed, Rameez Shahzad, Darius D’Silva, Mohammed Usman, Mohammed Boota, Zawar Farid, Ghulam Shabber, Junaid Siddique, Sultan Ahmed, Imran Haider, Waheed Ahmed, Chirag Suri, Zahoor Khan

Players out: Mohammed Naveed, Shaiman Anwar, Qadeer Ahmed

Players in: Junaid Siddique, Darius D’Silva, Waheed Ahmed

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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