• SOUTHAMPTON RATINGS: Alex McCarthy – 9, Outstanding. All that practice in his garden with his daughter during lockdown paid dividends with a fine display. EPA
    SOUTHAMPTON RATINGS: Alex McCarthy – 9, Outstanding. All that practice in his garden with his daughter during lockdown paid dividends with a fine display. EPA
  • Kyle Walker-Peters – 9, The Tottenham loanee was resolute in defence, and could have had an assist to his name with a deft through ball for Ings in the first half. EPA
    Kyle Walker-Peters – 9, The Tottenham loanee was resolute in defence, and could have had an assist to his name with a deft through ball for Ings in the first half. EPA
  • Jack Stephens – 8, In the right place at the right time – all the time, as he blocked shot after shot. EPA
    Jack Stephens – 8, In the right place at the right time – all the time, as he blocked shot after shot. EPA
  • Jan Bednarek - 8, Much like Stephens, he was overworked and benefitted from good fortune at times – but fortune favours the brave. EPA
    Jan Bednarek - 8, Much like Stephens, he was overworked and benefitted from good fortune at times – but fortune favours the brave. EPA
  • Ryan Bertrand – 6, Had to have a sit down in the second half, given the hard time he had had from City’s forward line. Reuters
    Ryan Bertrand – 6, Had to have a sit down in the second half, given the hard time he had had from City’s forward line. Reuters
  • Stuart Armstrong – 8, Harassed Zinchenchko to create the sparkling opener for Che Adams, which typified his work rate. EPA
    Stuart Armstrong – 8, Harassed Zinchenchko to create the sparkling opener for Che Adams, which typified his work rate. EPA
  • James Ward-Prowse – 6, City’s dominance of the ball meant he solely had a spoiling role rather than anything more creative. Reuters
    James Ward-Prowse – 6, City’s dominance of the ball meant he solely had a spoiling role rather than anything more creative. Reuters
  • Oriol Romeu – 6, Diligent enough, but was often overrun by the City midfield. AFP
    Oriol Romeu – 6, Diligent enough, but was often overrun by the City midfield. AFP
  • Nathan Redmond – 7, Knows he has an admirer in the opposition manager, and Guardiola should have been impressed by his industry here. EPA
    Nathan Redmond – 7, Knows he has an admirer in the opposition manager, and Guardiola should have been impressed by his industry here. EPA
  • Danny Ings – 8, Led the Saints defensive effort from the front, which included one important clearance on his own goalline. Reuters
    Danny Ings – 8, Led the Saints defensive effort from the front, which included one important clearance on his own goalline. Reuters
  • Che Adams – 7, What a way to open his Southampton account, 35 games since his last goal for anyone. Audacious lobbed finish to win the game. EPA
    Che Adams – 7, What a way to open his Southampton account, 35 games since his last goal for anyone. Audacious lobbed finish to win the game. EPA
  • SUBS: Shane Long (on for Adams, 70') – 5, Saints could have done with the ball sticking with him for longer once he had come on for the goalscorer Adams. Reuters
    SUBS: Shane Long (on for Adams, 70') – 5, Saints could have done with the ball sticking with him for longer once he had come on for the goalscorer Adams. Reuters
  • Will Smallbone (on for Armstrong, 90+7') – NA, Just enough time to get across the whitewash before the referee called time. Reuters
    Will Smallbone (on for Armstrong, 90+7') – NA, Just enough time to get across the whitewash before the referee called time. Reuters
  • MANCHESTER CITY RATINGS: Ederson – 6, Wasn’t his fault Zinchenko gave the ball away as he did for the opener – but he was lax in getting back to his goal and was stranded in no-man’s land. AFP
    MANCHESTER CITY RATINGS: Ederson – 6, Wasn’t his fault Zinchenko gave the ball away as he did for the opener – but he was lax in getting back to his goal and was stranded in no-man’s land. AFP
  • Joao Cancelo – 6, Carried a threat in attack, but was often loose at the back, too. EPA
    Joao Cancelo – 6, Carried a threat in attack, but was often loose at the back, too. EPA
  • Aymeric Laporte – 6, Often looked unsettled, which was a surprise given City owned the ball for so much of the game. EPA
    Aymeric Laporte – 6, Often looked unsettled, which was a surprise given City owned the ball for so much of the game. EPA
  • Eric Garcia – 6, Lucky not to donate a second to Adams with a sloppy back pass in the second phase. EPA
    Eric Garcia – 6, Lucky not to donate a second to Adams with a sloppy back pass in the second phase. EPA
  • Oleksandr Zinchenko – 5, Copped an earful from his teammates after giving the ball away for Adams’ opener, and did not seem to regain their confidence, no matter how much he tried to redeem himself. Reuters
    Oleksandr Zinchenko – 5, Copped an earful from his teammates after giving the ball away for Adams’ opener, and did not seem to regain their confidence, no matter how much he tried to redeem himself. Reuters
  • Fernandinho – 6, Customary yellow card for a late tackle on Redmond, and did not let up thereafter, either. EPA
    Fernandinho – 6, Customary yellow card for a late tackle on Redmond, and did not let up thereafter, either. EPA
  • Bernardo Silva – 7, Mis-hit a late volley when well placed to equalise, which summed up an evening of frustration. AFP
    Bernardo Silva – 7, Mis-hit a late volley when well placed to equalise, which summed up an evening of frustration. AFP
  • David Silva – 7, McCarthy was in inspired form in the home goal, but Silva really should have beaten him when clean through. EPA
    David Silva – 7, McCarthy was in inspired form in the home goal, but Silva really should have beaten him when clean through. EPA
  • Riyad Mahrez – 6, He was threatening on set pieces as well as open play before going off just before the hour mark. AFP
    Riyad Mahrez – 6, He was threatening on set pieces as well as open play before going off just before the hour mark. AFP
  • Raheem Sterling – 7, Removal from the fray before 60 minutes were on the clock was probably more due to the workload than his effort. EPA
    Raheem Sterling – 7, Removal from the fray before 60 minutes were on the clock was probably more due to the workload than his effort. EPA
  • Gabriel Jesus – 5, Booked for dissent late on to cap off an evening of annoyance for the Brazilian striker. AFP
    Gabriel Jesus – 5, Booked for dissent late on to cap off an evening of annoyance for the Brazilian striker. AFP
  • SUBS: Kevin De Bruyne (on for Mahrez, 60') – 7, Had the chance to score for a fourth game in a row, but sent his injury time free-kick into the Southampton defensive wall. Reuters
    SUBS: Kevin De Bruyne (on for Mahrez, 60') – 7, Had the chance to score for a fourth game in a row, but sent his injury time free-kick into the Southampton defensive wall. Reuters
  • Phil Foden (on for Sterling, 60') – 7, Looked perky when he was introduced alongside De Bruyne, but did not have quite enough time to prise a decisive opening. EPA
    Phil Foden (on for Sterling, 60') – 7, Looked perky when he was introduced alongside De Bruyne, but did not have quite enough time to prise a decisive opening. EPA

Pep Guardiola struggling to 'find a reason' for Manchester City losses after defeat to Southampton


  • English
  • Arabic

Pep Guardiola has admitted he is struggling to explain how Manchester City have lost so many games this season despite dominating opponents with possession and shots on goal.

Sunday night was the latest example as City lost 1-0 at Southampton after controlling 73 per cent possession and having more than 20 shots.

Striker Che Adams sealed victory for 13th-placed Southampton and condemned City, who beat Liverpool 4-0 in their last game, to a third successive league defeat away from home.

Champions Liverpool have lost twice in the league all season.

"We're leading in goals. We create a lot of chances," said Guardiola, who lost a third straight away league game for the first time in his managerial career.

"We're a team who concede less - no team conceded as few chances as us but we lost a lot of games.

"It's difficult even for me to find a reason why but you have to insist and talk about the game, the way they play and try to do more, concede as few as possible and score up front."

Guardiola backed City to return to winning ways at home against Newcastle United on Wednesday.

"I have confidence we can do it because we are the same guys and we did it in previous seasons," he said.

"This season the way we are playing is quite similar but it is not enough to win the games."

Manchester City manager Pep Guardiola watches on from the touchline during the 1-0 defeat to Southampton. PA
Manchester City manager Pep Guardiola watches on from the touchline during the 1-0 defeat to Southampton. PA
Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

UAE's role in anti-extremism recognised

General John Allen, President of the Brookings Institution research group, commended the role the UAE has played in the fight against terrorism and violent extremism.

He told a Globsec debate of the UAE’s "hugely outsized" role in the fight against Isis.

"It’s trite these days to say that any country punches above its weight, but in every possible way the Emirates did, both militarily, and very importantly, the UAE was extraordinarily helpful on getting to the issue of violent extremism," he said.

He also noted the impact that Hedayah, among others in the UAE, has played in addressing violent extremism.

TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
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SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Skewed figures

In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458. 

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.
Common%20symptoms%20of%20MS
%3Cul%3E%0A%3Cli%3EFatigue%3C%2Fli%3E%0A%3Cli%3Enumbness%20and%20tingling%3C%2Fli%3E%0A%3Cli%3ELoss%20of%20balance%20and%20dizziness%3C%2Fli%3E%0A%3Cli%3EStiffness%20or%20spasms%3C%2Fli%3E%0A%3Cli%3ETremor%3C%2Fli%3E%0A%3Cli%3EPain%3C%2Fli%3E%0A%3Cli%3EBladder%20problems%3C%2Fli%3E%0A%3Cli%3EBowel%20trouble%3C%2Fli%3E%0A%3Cli%3EVision%20problems%3C%2Fli%3E%0A%3Cli%3EProblems%20with%20memory%20and%20thinking%3C%2Fli%3E%0A%3C%2Ful%3E%0A
How%20to%20avoid%20getting%20scammed
%3Cul%3E%0A%3Cli%3ENever%20click%20on%20links%20provided%20via%20app%20or%20SMS%2C%20even%20if%20they%20seem%20to%20come%20from%20authorised%20senders%20at%20first%20glance%3C%2Fli%3E%0A%3Cli%3EAlways%20double-check%20the%20authenticity%20of%20websites%3C%2Fli%3E%0A%3Cli%3EEnable%20Two-Factor%20Authentication%20(2FA)%20for%20all%20your%20working%20and%20personal%20services%3C%2Fli%3E%0A%3Cli%3EOnly%20use%20official%20links%20published%20by%20the%20respective%20entity%3C%2Fli%3E%0A%3Cli%3EDouble-check%20the%20web%20addresses%20to%20reduce%20exposure%20to%20fake%20sites%20created%20with%20domain%20names%20containing%20spelling%20errors%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Specs

Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now

Story%20behind%20the%20UAE%20flag
%3Cp%3EThe%20UAE%20flag%20was%20first%20unveiled%20on%20December%202%2C%201971%2C%20the%20day%20the%20UAE%20was%20formed.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIt%20was%20designed%20by%20Abdullah%20Mohammed%20Al%20Maainah%2C%2019%2C%20an%20Emirati%20from%20Abu%20Dhabi.%C2%A0%3C%2Fp%3E%0A%3Cp%3EMr%20Al%20Maainah%20said%20in%20an%20interview%20with%20%3Cem%3EThe%20National%3C%2Fem%3E%20in%202011%20he%20chose%20the%20colours%20for%20local%20reasons.%C2%A0%3C%2Fp%3E%0A%3Cp%3EThe%20black%20represents%20the%20oil%20riches%20that%20transformed%20the%20UAE%2C%20green%20stands%20for%20fertility%20and%20the%20red%20and%20white%20colours%20were%20drawn%20from%20those%20found%20in%20existing%20emirate%20flags.%3C%2Fp%3E%0A
What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

Asia Cup Qualifier

Final
UAE v Hong Kong

TV:
Live on OSN Cricket HD. Coverage starts at 5.30am

Wydad 2 Urawa 3

Wydad Nahiri 21’, Hajhouj 90'

Urawa Antonio 18’, 60’, Kashiwagi 26’

Top 10 most polluted cities
  1. Bhiwadi, India
  2. Ghaziabad, India
  3. Hotan, China
  4. Delhi, India
  5. Jaunpur, India
  6. Faisalabad, Pakistan
  7. Noida, India
  8. Bahawalpur, Pakistan
  9. Peshawar, Pakistan
  10. Bagpat, India
The specs

Engine: Turbocharged four-cylinder 2.7-litre

Power: 325hp

Torque: 500Nm

Transmission: 10-speed automatic

Price: From Dh189,700

On sale: now

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

SECRET%20INVASION
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From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

THREE
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ULTRA PROCESSED FOODS

- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns 

- Margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars

- Energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces

- Infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes

- Many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts