• Chelsea forward Christian Pulisic scores during the UEFA Champions League semi-final first leg against Real Madrid at the Alfredo di Stefano Stadium in Valdebebas, on the outskirts of Madrid. AFP
    Chelsea forward Christian Pulisic scores during the UEFA Champions League semi-final first leg against Real Madrid at the Alfredo di Stefano Stadium in Valdebebas, on the outskirts of Madrid. AFP
  • Chelsea's Timo Werner vies with Real Madrid's Raphael Varane. AFP
    Chelsea's Timo Werner vies with Real Madrid's Raphael Varane. AFP
  • Chelsea's Antonio Rudiger challenges Real Madrid's Karim Benzema. AFP
    Chelsea's Antonio Rudiger challenges Real Madrid's Karim Benzema. AFP
  • Real Madrid's Eden Hazard in action. Reuters
    Real Madrid's Eden Hazard in action. Reuters
  • Chelsea manager Thomas Tuchel. Reuters
    Chelsea manager Thomas Tuchel. Reuters
  • Real Madrid's Casemiro challenges Chelsea's Christian Pulisic. AFP
    Real Madrid's Casemiro challenges Chelsea's Christian Pulisic. AFP
  • Real Madrid's Karim Benzema celebrates scoring their equaliser. Reuters
    Real Madrid's Karim Benzema celebrates scoring their equaliser. Reuters
  • Real Madrid's Karim Benzema celebrates scoring their equaliser. Reuters
    Real Madrid's Karim Benzema celebrates scoring their equaliser. Reuters
  • Chelsea's Timo Werner. EPA
    Chelsea's Timo Werner. EPA
  • Real Madrid's Marcelo vies with Chelsea's Christian Pulisic. AFP
    Real Madrid's Marcelo vies with Chelsea's Christian Pulisic. AFP

Real Madrid's defensive issues pile up with Dani Carvajal injury


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Real Madrid right back Dani Carvajal picked up a hamstring injury in training, the club said on Thursday as their defensive issues continued to pile up ahead of next week's Champions League semi-final, second leg against Chelsea.

Local media reported that the defender could miss the European fixture next Wednesday as well as the La Liga title run-in as Real attempt to defend their league crown.

Real, who sit two points behind league leaders Atletico on 71 points and face Osasuna on Saturday, have not put a timescale on Carvajal's return.

"Following the tests carried out today on our player Dani Carvajal by the Real Madrid medical department, he has been diagnosed with an injury to the semimembranosus muscle in his right leg," a statement read.

Carvajal's season has been blighted by injury and he has made just 15 appearances in all competitions.

Lucas Vazquez, who filled in at right back during Carvajal's absence, has been ruled out for the rest of the season with a knee injury, while captain Sergio Ramos has a calf problem and has missed the club's last nine games.

Left back Ferland Mendy missed the first leg against Chelsea, which finished 1-1, with a calf problem.

Marcelo, who filled in for the Frenchman on Tuesday, could also be absent next week after Spanish media reported he had been called up to work at a polling station in the Madrid regional elections.

Meanwhile, Thomas Tuchel has told Timo Werner to "put his chin up" and forget his major missed chances against Real Madrid.

Christian Pulisic's calmly-taken goal cemented Chelsea's early dominance in Madrid, but Karim Benzema fired his 71st Champions League goal with an unrivalled piece of finishing.

Germany forward Werner had two gilt-edged chances to put the Premier League side firmly in the driving seat, but the Blues will still take an away goal into the second leg at Stamford Bridge on Wednesday, May 5.

Chelsea boss Tuchel admitted the misses caused consternation on the night, but called on Werner and the rest of the Blues to shake off that feeling without delay.

"He missed a big one in West Ham, now he missed another big one here," said Tuchel, of Werner.

"That does not help, but it also does not help to cry about it or to regret it all the time; it is like this.

"There are millions of people who have harder things to deal with than chances that you miss, so this is the good thing about sports – nobody cares tomorrow.

"We were sad, we were angry in the moment, this is normal. He was angry. He may be disappointed. Now he has a free day and the next day he has to put his chin up.

"He is a professional guy a top guy, he works hard. He is in positions and from there on we go.

"We will never stop pushing, we will never stop believing and I have the feeling that everybody accepts the situation like it is and as a striker it is easy, you score the next game and nobody speaks about it."

What is tokenisation?

Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets. 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

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Various artists, Sony Music Turkey 

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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

Australia World Cup squad

Aaron Finch (capt), Usman Khawaja, David Warner, Steve Smith, Shaun Marsh, Glenn Maxwell, Marcus Stoinis, Alex Carey, Pat Cummins, Mitchell Starc, Jhye Richardson, Nathan Coulter-Nile, Jason Behrendorff, Nathan Lyon, Adam Zampa

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

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Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5