Pep Guardiola has declared that Erling Braut Haaland’s goalscoring talents are so obvious that even a blind man can see them as he denied Manchester City’s lack of a £100 million ($139m) player will put them at a disadvantage in their bid to become champions of Europe.
Haaland, who is the 10-goal top scorer in this season’s Champions League, has 49 goals in 50 games for Borussia Dortmund and Guardiola thinks the best way to halt the Norwegian prodigy is to keep him out of City’s penalty box on Tuesday night.
While Guardiola said on Friday that it was "impossible" for City to sign a big-money striker this summer as a replacement for the departing Sergio Aguero, they are tipped to enter the contest for Haaland and the Catalan is a fan of the young Norwegian.
“To score that number of goals at his age is not easy to find in the past,” he said. “He’s 20 years old and the numbers speak for themselves. When that happens it’s because he can score with the right, the left, the counter attacks, in the box. When you dominate and [with] the headers in the box. He’s a fantastic striker, everyone knows it. A blind guy would realise he’s a good striker. It’s not necessary to be a manager to realise it.
“The striker who scores goals has more chances to score when they are in our box, when they have as much minutes as far away they have less chances. It is a question of mathematics. I am not a mathematician. But Jamie Vardy, Sadio Mane, Mohamed Salah – all the strikers in the world – they want to be there as much as possible so the best way is to avoid them being there.”
Guardiola again downplayed talk of a move for Haaland, adding: “Of course he’s exceptional but it’s not appropriate for me to talk about him.” But while Dortmund insist they want Haaland to stay, the striker could become one of the world’s costliest signings. City have never spent remotely close to £100m on a player, or paid one of the 25 biggest fees, but Guardiola does not believe that is a hindrance.
“The fact we have not spent for one player a lot of money does not give you advantage,” he said. “Football is a team game, everyone makes his contribution, the guys who doesn’t play makes his contribution.
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Seven strikers who could replace Sergio Aguero at Man City
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"So far the club has decided not to spend not close to £100m for a player, maybe in the future it is going to happen, But so far the club decided not to do it and that’s why they didn’t do it.”
While they face Haaland, City’s top scorer is the last player they signed from Dortmund. Ilkay Gundogan has chipped in with 16 goals from midfield. “I’m delighted the recognition for him scoring goals and making assists, I know how he behaved when he’s not played good,” said Guardiola.
“He’s an incredible human being. You deserve what you get when this happens. The year we won the second Premier League [in 2018-19] with 98 points, he was incredible as holding midfielder, now he is scoring.”
Midfielder Rodri added: “He has had a stunning season, an unbelievable season, not only because of the goals and assists. We have to pass him the ball, that’s the reality.”
City exited the Champions League at the quarter-final stage in each of the last three seasons and Guardiola admitted that the 2020 defeat to Lyon hurt.
“It remained in my head for weeks and it was painful, I cannot deny,” he said. “We didn’t deserve to go through but we are here again.”
Super heroes
Iron Man
Reduced risk of dementia
Alcohol consumption could be an issue
Hulk
Cardiac disease, stroke and dementia from high heart rate
Spider-Man
Agility reduces risk of falls
Increased risk of obesity and mental health issues
Black Panther
Vegetarian diet reduces obesity
Unknown risks of potion drinking
Black Widow
Childhood traumas increase risk of mental illnesses
Thor
He's a god
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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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.”
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UAE Falcons
Carly Lewis (captain), Emily Fensome, Kelly Loy, Isabel Affley, Jessica Cronin, Jemma Eley, Jenna Guy, Kate Lewis, Megan Polley, Charlie Preston, Becki Quigley and Sophie Siffre. Deb Jones and Lucia Sdao – coach and assistant coach.
The Sheikh Zayed Future Energy Prize
This year’s winners of the US$4 million Sheikh Zayed Future Energy Prize will be recognised and rewarded in Abu Dhabi on January 15 as part of Abu Dhabi Sustainable Week, which runs in the capital from January 13 to 20.
From solutions to life-changing technologies, the aim is to discover innovative breakthroughs to create a new and sustainable energy future.
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
Mobile phone packages comparison
Armies of Sand
By Kenneth Pollack (Oxford University Press)
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Director: Spike Lee
Starring: John David Washington; Adam Driver
Five stars
