• BARCELONA v PARIS SAINT-GERMAIN: Remember Barcelona 6, PSG 1? That extraordinary turnaround of a last-16 tie that finished 6-5 on aggregate to Barcelona seems a long time in the past. It was only four seasons ago, but took place before Neymar left Catalonia for Paris, and well before Lionel Messi indicated he wanted to quit Camp Nou. Only last week Neymar was saying he would like he and Messi to share a dressing-room again. Now they meet as rivals, assuming PSG’s Brazilian recovers in the new year, as anticipated, from the injury he sustained against Lyon on Sunday. Forecast: PSG to expose a brittle, bruised Barcelona. Reuters
    BARCELONA v PARIS SAINT-GERMAIN: Remember Barcelona 6, PSG 1? That extraordinary turnaround of a last-16 tie that finished 6-5 on aggregate to Barcelona seems a long time in the past. It was only four seasons ago, but took place before Neymar left Catalonia for Paris, and well before Lionel Messi indicated he wanted to quit Camp Nou. Only last week Neymar was saying he would like he and Messi to share a dressing-room again. Now they meet as rivals, assuming PSG’s Brazilian recovers in the new year, as anticipated, from the injury he sustained against Lyon on Sunday. Forecast: PSG to expose a brittle, bruised Barcelona. Reuters
  • BORUSSIA MONCHENGLADBACH v MANCHESTER CITY: Monchengladbach have waited 42 years to step into the last 16 of the European Cup, or, specifically, 42 years and the agonising five minutes in which their players crowded around phones and laptops last Wednesday night to see if the other match, Inter-Shakhtar, in their cliffhanger of a group would finish in the draw that pushed them through. It did, but their reward for a free-scoring campaign is brutal. City, hungry to reach a first-ever final, should have more than enough to see off the German club. Forecast: City to reach their fourth successive quarter-final. AFP
    BORUSSIA MONCHENGLADBACH v MANCHESTER CITY: Monchengladbach have waited 42 years to step into the last 16 of the European Cup, or, specifically, 42 years and the agonising five minutes in which their players crowded around phones and laptops last Wednesday night to see if the other match, Inter-Shakhtar, in their cliffhanger of a group would finish in the draw that pushed them through. It did, but their reward for a free-scoring campaign is brutal. City, hungry to reach a first-ever final, should have more than enough to see off the German club. Forecast: City to reach their fourth successive quarter-final. AFP
  • ATLETICO MADRID v CHELSEA: Perhaps the least desired outcome for a Chelsea who may have added European experience to their squad last summer, but must now negotiate a way past the club that epitomises knockout expertise. Diego Simeone, once an iconic Atletico midfielder, has taken his warriors to four European finals in nine years. Frank Lampard, once an iconic Chelsea midfielder, is aiming for better than the last-16 stage, where his club were knocked out in 2019-20. A poignant tie for Atletico’s Diego Costa, ex of Chelsea, if he can recover fitness in time. Forecast: Chelsea to find a way through the Atletico barricades. Reuters
    ATLETICO MADRID v CHELSEA: Perhaps the least desired outcome for a Chelsea who may have added European experience to their squad last summer, but must now negotiate a way past the club that epitomises knockout expertise. Diego Simeone, once an iconic Atletico midfielder, has taken his warriors to four European finals in nine years. Frank Lampard, once an iconic Chelsea midfielder, is aiming for better than the last-16 stage, where his club were knocked out in 2019-20. A poignant tie for Atletico’s Diego Costa, ex of Chelsea, if he can recover fitness in time. Forecast: Chelsea to find a way through the Atletico barricades. Reuters
  • LAZIO v BAYERN MUNICH: A duel of thoroughbred centre-forwards. Last season Lazio’s Ciro Immobile won the Golden Shoe, the prize for the top marksman across league football in Europe. It was a startling achievement given that Bayern Munich’s Robert Lewandowski amassed 34 Bundesliga goals. Immobile scored 36, leaving Lewandowski to take solace in his many contributions to a Treble. Bayern look well equipped to retain the most glittering prize of those three, the Champions League, and would regard Lazio as a surmountable hurdle. Forecast: Bayern to reinforce their status as Champions League favourites. EPA
    LAZIO v BAYERN MUNICH: A duel of thoroughbred centre-forwards. Last season Lazio’s Ciro Immobile won the Golden Shoe, the prize for the top marksman across league football in Europe. It was a startling achievement given that Bayern Munich’s Robert Lewandowski amassed 34 Bundesliga goals. Immobile scored 36, leaving Lewandowski to take solace in his many contributions to a Treble. Bayern look well equipped to retain the most glittering prize of those three, the Champions League, and would regard Lazio as a surmountable hurdle. Forecast: Bayern to reinforce their status as Champions League favourites. EPA
  • RB LEIPZIG v LIVERPOOL: RB Leipzig were semi-finalists last season, effectively knocked Manchester United out already this season and are matching Bayern Munich, point for point, in the Bundesliga title-race. That’s three good reasons for Liverpool to feel apprehensive about this barrier between the Premier League champions and the quarter-finals. Liverpool’s German manager has the greatest respect for his young compatriot in charge at Leipzig, too. “Julian Nagelsmann is the future,” Jurgen Klopp says of his counterpart. Forecast: Liverpool to overcome injury absences, and fatigue, to progress. Getty Images
    RB LEIPZIG v LIVERPOOL: RB Leipzig were semi-finalists last season, effectively knocked Manchester United out already this season and are matching Bayern Munich, point for point, in the Bundesliga title-race. That’s three good reasons for Liverpool to feel apprehensive about this barrier between the Premier League champions and the quarter-finals. Liverpool’s German manager has the greatest respect for his young compatriot in charge at Leipzig, too. “Julian Nagelsmann is the future,” Jurgen Klopp says of his counterpart. Forecast: Liverpool to overcome injury absences, and fatigue, to progress. Getty Images
  • PORTO v JUVENTUS: It’s close to eight hours of action now since Porto conceded a Champions League goal. The kings of the clean sheet now confront the most successful Portuguese goalscorer of all time, and if supporters are permitted into the Estadio Dragao in mid-February, Juventus’s Cristiano Ronaldo will certainly know about it. His old ally and long-time team-mate at Real Madrid and for Portugal, 37-year-old Pepe, will not go discretely about his marking of Ronaldo either. This one could end up tight. Forecast: Juventus to impose their pedigree on a stubborn Porto. AFP
    PORTO v JUVENTUS: It’s close to eight hours of action now since Porto conceded a Champions League goal. The kings of the clean sheet now confront the most successful Portuguese goalscorer of all time, and if supporters are permitted into the Estadio Dragao in mid-February, Juventus’s Cristiano Ronaldo will certainly know about it. His old ally and long-time team-mate at Real Madrid and for Portugal, 37-year-old Pepe, will not go discretely about his marking of Ronaldo either. This one could end up tight. Forecast: Juventus to impose their pedigree on a stubborn Porto. AFP
  • ATALANTA v REAL MADRID: Atalanta is not a happy camp right now, because of a very public falling out between captain Papu Gomez and coach Gian Piero Gasperini. But the wheels of a great adventure have not come off. This is the upstart club who came within less than a minute, in August, of reaching the semi-final in their first go at the Champions League and who won 2-0 at Anfield last month. They will glimpse vulnerability in an inconsistent Madrid. “Maximum respect,” said Madrid’s head coach, Zinedine Zidane, of the Italians. Forecast: Madrid into the quarters, via some anxious moments. EPA
    ATALANTA v REAL MADRID: Atalanta is not a happy camp right now, because of a very public falling out between captain Papu Gomez and coach Gian Piero Gasperini. But the wheels of a great adventure have not come off. This is the upstart club who came within less than a minute, in August, of reaching the semi-final in their first go at the Champions League and who won 2-0 at Anfield last month. They will glimpse vulnerability in an inconsistent Madrid. “Maximum respect,” said Madrid’s head coach, Zinedine Zidane, of the Italians. Forecast: Madrid into the quarters, via some anxious moments. EPA
  • SEVILLA v BORUSSIA DORTMUND: Dortmund sacked their head coach, Lucien Favre, at the weekend, just days after he had guided the club to a seeded place in the last 16 of the Champions League. Quite what shape they are in in two months time will be up to his Favre’s successor, although they will not take a shortage of firepower to Andalucia if Erling Haaland, currently recuperating from a muscle problem, is around and keen to add to his 16 goals already from a 12-game Champions League career. An intriguing test for Sevilla’s defensive organisation. Forecast: Sevilla to keep a youthful Dortmund in check and sneak through. EPA
    SEVILLA v BORUSSIA DORTMUND: Dortmund sacked their head coach, Lucien Favre, at the weekend, just days after he had guided the club to a seeded place in the last 16 of the Champions League. Quite what shape they are in in two months time will be up to his Favre’s successor, although they will not take a shortage of firepower to Andalucia if Erling Haaland, currently recuperating from a muscle problem, is around and keen to add to his 16 goals already from a 12-game Champions League career. An intriguing test for Sevilla’s defensive organisation. Forecast: Sevilla to keep a youthful Dortmund in check and sneak through. EPA
  • And the best of the Europa League ... REAL SOCIEDAD v MANCHESTER UNITED: After their shock relegation from the Champions League, no respite for United. They must go to the current leaders of La Liga. Real Sociedad’s form may have dipped recently but they remain hard to beat even when they do not sparkle. The away leg promises emotional returns to Manchester for former United prodigy Adnan Januzaj and ex City legend David Silva. Forecast: United to turn it on for enough of the 180 minutes to reach the last 16. AP
    And the best of the Europa League ... REAL SOCIEDAD v MANCHESTER UNITED: After their shock relegation from the Champions League, no respite for United. They must go to the current leaders of La Liga. Real Sociedad’s form may have dipped recently but they remain hard to beat even when they do not sparkle. The away leg promises emotional returns to Manchester for former United prodigy Adnan Januzaj and ex City legend David Silva. Forecast: United to turn it on for enough of the 180 minutes to reach the last 16. AP
  • RED STAR BELGRADE v AC MILAN: One for the nostalgics: For three successive years, 1989 to 1991, the European Cup was owned by either Milan or Red Star, the Italians winning the first of those titles thanks to fabled quarter-final win over Red Star after the second leg had to be replayed because of thick fog in Belgrade. With Milan at the top of Serie A, that great era seems closer. Forecast: Milan to enjoy their trip down memory lane and make the next round. Getty Images
    RED STAR BELGRADE v AC MILAN: One for the nostalgics: For three successive years, 1989 to 1991, the European Cup was owned by either Milan or Red Star, the Italians winning the first of those titles thanks to fabled quarter-final win over Red Star after the second leg had to be replayed because of thick fog in Belgrade. With Milan at the top of Serie A, that great era seems closer. Forecast: Milan to enjoy their trip down memory lane and make the next round. Getty Images
  • BENFICA v ARSENAL: Just when Arsenal thought things could hardly get worse, they draw a traditional heavyweight in Europe. Benfica have had better seasons than this one, notably when they reached the Europa League finals of 2013 and 2014. They trail Lisbon rivals Sporting in the domestic table thanks to a poor November, but will be encouraged by Arsenal’s dire current form. Forecast: Arsenal, with time ahead to correct their many problems, to progress. PA
    BENFICA v ARSENAL: Just when Arsenal thought things could hardly get worse, they draw a traditional heavyweight in Europe. Benfica have had better seasons than this one, notably when they reached the Europa League finals of 2013 and 2014. They trail Lisbon rivals Sporting in the domestic table thanks to a poor November, but will be encouraged by Arsenal’s dire current form. Forecast: Arsenal, with time ahead to correct their many problems, to progress. PA

PSG to get past brittle Barcelona, Chelsea to break down Atletico Madrid: Uefa Champions League draw analysis


Ian Hawkey
  • English
  • Arabic

The draw for the Uefa Champions League last-16 took place in Nyon, Switzerland on Monday.

In the photo gallery above, Ian Hawkey analyses each fixture and predicts which teams will reach the quarter-finals. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Malcolm & Marie

Directed by: Sam Levinson

Starring: John David Washington and Zendaya

Three stars

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

Results

6pm: Dubai Trophy – Conditions (TB) $100,000 (Turf) 1,200m 

Winner: Silent Speech, William Buick (jockey), Charlie Appleby
(trainer) 

6.35pm: Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m 

Winner: Island Falcon, Frankie Dettori, Saeed bin Suroor 

7.10pm: UAE 2000 Guineas Trial – Conditions (TB) $60,000 (Dirt)
1,400m 

Winner: Rawy, Mickael Barzalona, Salem bin Ghadayer 

7.45pm: Al Rashidiya – Group 2 (TB) $180,000 (T) 1,800m 

Winner: Desert Fire, Hector Crouch, Saeed bin Suroor 

8.20pm: Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m 

Winner: Naval Crown, William Buick, Charlie Appleby 

8.55pm: Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m 

Winner: Al Tariq, Pat Dobbs, Doug Watsons 

9.30pm: Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m 

Winner: Dubai Icon, Patrick Cosgrave, Saeed bin Suroor  

Two products to make at home

Toilet cleaner

1 cup baking soda 

1 cup castile soap

10-20 drops of lemon essential oil (or another oil of your choice) 

Method:

1. Mix the baking soda and castile soap until you get a nice consistency.

2. Add the essential oil to the mix.

Air Freshener

100ml water 

5 drops of the essential oil of your choice (note: lavender is a nice one for this) 

Method:

1. Add water and oil to spray bottle to store.

2. Shake well before use. 

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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

8 traditional Jamaican dishes to try at Kingston 21

  1. Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
  2. Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
  3. Mento Oxtail: flavoured oxtail stewed for five hours with herbs
  4. Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
  5. Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
  6. Jamaican beef patty: a pastry with ground beef filling
  7. Hellshire Pon di Beach: Fresh fish with pickles
  8. Out of Many: traditional sweet potato pudding