• REAL MADRID RATINGS: Thibaut Courtois - 6: Hardly any pressure was applied on the Belgian. He was confident on crosses and could do little for the goal. Getty
    REAL MADRID RATINGS: Thibaut Courtois - 6: Hardly any pressure was applied on the Belgian. He was confident on crosses and could do little for the goal. Getty
  • Lucas Vazquez - 6: The right back was disciplined and ensured that Mane and Robertson found little joy down his wing. He played Salah onside for the goal. AFP
    Lucas Vazquez - 6: The right back was disciplined and ensured that Mane and Robertson found little joy down his wing. He played Salah onside for the goal. AFP
  • Eder Militao - 7: The only real lapse in an assured performance was when Jota ran at him in the lead-up to Liverpool's goal. He easily dealt with Mane when the Senegalese drifted inside. EPA
    Eder Militao - 7: The only real lapse in an assured performance was when Jota ran at him in the lead-up to Liverpool's goal. He easily dealt with Mane when the Senegalese drifted inside. EPA
  • Nacho - 7: The 31-year-old was supposed to be a weak link in the injury-hit defence but excelled. He was calm, won most of his tackles and distributed the ball well. AP
    Nacho - 7: The 31-year-old was supposed to be a weak link in the injury-hit defence but excelled. He was calm, won most of his tackles and distributed the ball well. AP
  • Ferland Mendy - 7: The Frenchman ranged down the left wing and produced a nice cross for Vinicius early on. He was more restrained in the second half and was largely untroubled defensively. AFP
    Ferland Mendy - 7: The Frenchman ranged down the left wing and produced a nice cross for Vinicius early on. He was more restrained in the second half and was largely untroubled defensively. AFP
  • Luka Modric - 7: The Croat set the tempo from deep in the midfield. He provided the pass for the third goal and his class was obvious throughout. Getty
    Luka Modric - 7: The Croat set the tempo from deep in the midfield. He provided the pass for the third goal and his class was obvious throughout. Getty
  • Casemiro - 7: The Brazilian’s role was to bolster the defence and he swept up loose balls and cut out danger. His passing was at its best when he kept things simple. AFP
    Casemiro - 7: The Brazilian’s role was to bolster the defence and he swept up loose balls and cut out danger. His passing was at its best when he kept things simple. AFP
  • Toni Kroos - 8: The German picked out Vinicius with a marvellous long ball to open the scoring and tested the defence with his passing. He was behind most of Real’s best work. EPA
    Toni Kroos - 8: The German picked out Vinicius with a marvellous long ball to open the scoring and tested the defence with his passing. He was behind most of Real’s best work. EPA
  • Marco Asensio - 7: The 25-year-old seized on a defensive mistake and scored the second goal with aplomb. He wasted a dangerous counter attack in the second half and was replaced by Valverde after 70 minutes. Getty
    Marco Asensio - 7: The 25-year-old seized on a defensive mistake and scored the second goal with aplomb. He wasted a dangerous counter attack in the second half and was replaced by Valverde after 70 minutes. Getty
  • Karim Benzema - 7: The Frenchman was not allowed any real opportunities but contributed some astute passing and movement to create space for team-mates. AFP
    Karim Benzema - 7: The Frenchman was not allowed any real opportunities but contributed some astute passing and movement to create space for team-mates. AFP
  • Vinicius Junior - 8: The 20-year-old scored two and caused havoc with his direct running. His first strike showed marvellous technique and his second showed the value of shooting early. The damage to Liverpool was done by the time he was withdrawn for Rodrygo with five minutes left. Getty
    Vinicius Junior - 8: The 20-year-old scored two and caused havoc with his direct running. His first strike showed marvellous technique and his second showed the value of shooting early. The damage to Liverpool was done by the time he was withdrawn for Rodrygo with five minutes left. Getty
  • SUBS: Federico Valverde - 6: The Uruguayan came on for Asenio with 20 minutes left. He brought energy to the midfield and helped see the game out. AP
    SUBS: Federico Valverde - 6: The Uruguayan came on for Asenio with 20 minutes left. He brought energy to the midfield and helped see the game out. AP
  • Rodrygo - 5: The 20-year-old replaced Vinicius for the final five minutes. He ran hard but did not have enough time to make a significant impact. Getty
    Rodrygo - 5: The 20-year-old replaced Vinicius for the final five minutes. He ran hard but did not have enough time to make a significant impact. Getty
  • LIVERPOOL RATINGS: Alisson Becker - 4: The Brazilian was let down by his defenders for the first two goals but should have done much better on the third. AFP
    LIVERPOOL RATINGS: Alisson Becker - 4: The Brazilian was let down by his defenders for the first two goals but should have done much better on the third. AFP
  • Trent Alexander-Arnold - 3: A terrible first half for the 22-year-old. He should have been more aware for the first goal and his misplaced header set up the second. Better after half time but a bad night overall. AFP
    Trent Alexander-Arnold - 3: A terrible first half for the 22-year-old. He should have been more aware for the first goal and his misplaced header set up the second. Better after half time but a bad night overall. AFP
  • Nathaniel Phillips - 4: The centre back was effective in the air but his flaws were exposed by Real. He was caught in no-man’s land for Vinicius’ opener and was too far away from the Brazilian striker for the third goal. EPA
    Nathaniel Phillips - 4: The centre back was effective in the air but his flaws were exposed by Real. He was caught in no-man’s land for Vinicius’ opener and was too far away from the Brazilian striker for the third goal. EPA
  • Ozan Kabak - 4: The Turk started well and was alert to early danger. He lost composure as the defence struggled and was lucky not to be embarrassed by a mishit back pass. Replaced by Firmino with nine minutes left. AFP
    Ozan Kabak - 4: The Turk started well and was alert to early danger. He lost composure as the defence struggled and was lucky not to be embarrassed by a mishit back pass. Replaced by Firmino with nine minutes left. AFP
  • Andrew Robertson - 5: The Scot was the best of Liverpool’s defenders but the bar was low. He lacked his usual zest and was ineffective going forward. Getty
    Andrew Robertson - 5: The Scot was the best of Liverpool’s defenders but the bar was low. He lacked his usual zest and was ineffective going forward. Getty
  • Fabinho - 4: The Brazilian never got to the pace of the Real midfield. He was unusually static and easily bypassed by the home side's crisp passing. PA
    Fabinho - 4: The Brazilian never got to the pace of the Real midfield. He was unusually static and easily bypassed by the home side's crisp passing. PA
  • Georginio Wijnaldum - 4: The Dutchman gave away possession too often. He had a brief flurry in the second half and contributed to his team’s goal but then backslid into anonymity. AP
    Georginio Wijnaldum - 4: The Dutchman gave away possession too often. He had a brief flurry in the second half and contributed to his team’s goal but then backslid into anonymity. AP
  • Naby Keita - 2: A dreadful performance. The Guinean contributed little to the game and was dragged off before half time and replaced by Thiago. His time at Anfield is running out. AP
    Naby Keita - 2: A dreadful performance. The Guinean contributed little to the game and was dragged off before half time and replaced by Thiago. His time at Anfield is running out. AP
  • Mohamed Salah - 6: The Egyptian hardly touched the ball for 51 minutes but took his chance and scored when the opportunity arose. He tried his best to eke out another goal but was starved of service. AFP
    Mohamed Salah - 6: The Egyptian hardly touched the ball for 51 minutes but took his chance and scored when the opportunity arose. He tried his best to eke out another goal but was starved of service. AFP
  • Diogo Jota - 5: The Portuguese dropped too deep in the first half but his direct run and blocked shot brought Liverpool back into the game when the ball fell to Salah. Taken off for Firmino in the 81st minute. AFP
    Diogo Jota - 5: The Portuguese dropped too deep in the first half but his direct run and blocked shot brought Liverpool back into the game when the ball fell to Salah. Taken off for Firmino in the 81st minute. AFP
  • Sadio Mane - 4: The Senegalese seemed to do everything in slow motion. He looks badly in need of a prolonged rest. Even on bad days he has been a handful this season but the Real defence were unworried by his presence. AFP
    Sadio Mane - 4: The Senegalese seemed to do everything in slow motion. He looks badly in need of a prolonged rest. Even on bad days he has been a handful this season but the Real defence were unworried by his presence. AFP
  • SUBS: Thiago Alcantara - 4: The 29-year-old replaced Keita before half time and improved the side but he was unable to wrest the impetus from Real. He was lucky to get away with an ill-advised attempt to control the ball on his chest in his own area. PA
    SUBS: Thiago Alcantara - 4: The 29-year-old replaced Keita before half time and improved the side but he was unable to wrest the impetus from Real. He was lucky to get away with an ill-advised attempt to control the ball on his chest in his own area. PA
  • Roberto Firmino - 4: The Brazilian tried to get on the ball after entering the game for Jota with nine minutes left but he only found blind alleys. AFP
    Roberto Firmino - 4: The Brazilian tried to get on the ball after entering the game for Jota with nine minutes left but he only found blind alleys. AFP
  • Xherdan Shaqiri - 4: Joined the action for Kabak in the 81st minute. The Swiss saw a lot of the ball and made a lot of sideways passes. EPA
    Xherdan Shaqiri - 4: Joined the action for Kabak in the 81st minute. The Swiss saw a lot of the ball and made a lot of sideways passes. EPA

Real Madrid v Liverpool player ratings: Vinicius 8, Kroos 8; Alexander-Arnold 3, Keita 2


  • English
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Vinicius Junior scored twice as Real Madrid made Liverpool pay for defensive errors with a 3-1 victory putting them in sight of the Champions League semi-finals.

Vinicius and Marco Asensio both profited in the first half after darting behind Liverpool's makeshift back-line before a simple move from a throw-in gave Vinicius a simple finish in the second period.

Mohamed Salah's strike shortly after the interval briefly made it a contest at Valdebebas, with an away goal certainly a significant consolation for Liverpool to take into the second leg at Anfield next week.

But without fans and with a miserable recent record at home, manager Jurgen Klopp will know his side have it all to do to avoid his team's season becoming solely about scraping into the Premier League's top four.

"We didn't play well enough, that's my first concern," said Klopp. "We didn't deserve to win tonight, but the good news is that there is another match.

"We are going to fight, 3-1 is not good, but we have a chance."

Player ratings from the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

TOP%2010%20MOST%20POLLUTED%20CITIES
%3Cp%3E1.%20Bhiwadi%2C%20India%0D%3Cbr%3E2.%20Ghaziabad%2C%20India%0D%3Cbr%3E3.%20Hotan%2C%20China%0D%3Cbr%3E4.%20Delhi%2C%20India%0D%3Cbr%3E5.%20Jaunpur%2C%20India%0D%3Cbr%3E6.%20Faisalabad%2C%20Pakistan%0D%3Cbr%3E7.%20Noida%2C%20India%0D%3Cbr%3E8.%20Bahawalpur%2C%20Pakistan%0D%3Cbr%3E9.%20Peshawar%2C%20Pakistan%0D%3Cbr%3E10.%20Bagpat%2C%20India%3C%2Fp%3E%0A%3Cp%3E%3Cem%3ESource%3A%20IQAir%3C%2Fem%3E%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
Apple's%20Lockdown%20Mode%20at%20a%20glance
%3Cp%3EAt%20launch%2C%20Lockdown%20Mode%20will%20include%20the%20following%20protections%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMessages%3A%3C%2Fstrong%3E%20Most%20attachment%20types%20other%20than%20images%20are%20blocked.%20Some%20features%2C%20like%20link%20previews%2C%20are%20disabled%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EWeb%20browsing%3A%3C%2Fstrong%3E%20Certain%20complex%20web%20technologies%2C%20like%20just-in-time%20JavaScript%20compilation%2C%20are%20disabled%20unless%20the%20user%20excludes%20a%20trusted%20site%20from%20Lockdown%20Mode%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20services%3A%20%3C%2Fstrong%3EIncoming%20invitations%20and%20service%20requests%2C%20including%20FaceTime%20calls%2C%20are%20blocked%20if%20the%20user%20has%20not%20previously%20sent%20the%20initiator%20a%20call%20or%20request%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wired%20connections%20with%20a%20computer%20or%20accessory%20are%20blocked%20when%20an%20iPhone%20is%20locked%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConfigurations%3A%3C%2Fstrong%3E%20Configuration%20profiles%20cannot%20be%20installed%2C%20and%20the%20device%20cannot%20enroll%20into%20mobile%20device%20management%20while%20Lockdown%20Mode%20is%20on%3C%2Fp%3E%0A
Al Jazira's foreign quartet for 2017/18

Romarinho, Brazil

Lassana Diarra, France

Sardor Rashidov, Uzbekistan

Mbark Boussoufa, Morocco

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
Stree

Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5

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

Babumoshai Bandookbaaz

Director: Kushan Nandy

Starring: Nawazuddin Siddiqui, Bidita Bag, Jatin Goswami

Three stars

The specs: 2018 Infiniti QX80

Price: base / as tested: Dh335,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 400hp @ 5,800rpm

Torque: 560Nm @ 4,000rpm

Fuel economy, combined: 12.1L / 100km

The BIO:

He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal

He ascended Mount Everest the next year from the more treacherous north Tibetan side

By 2015, he had completed the Explorers Grand Slam

Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border

He carries dried camel meat, dried dates and a wheat mixture for the final summit push

His new goal is to climb 14 peaks that are more than 8,000 metres above sea level

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Ahmed Raza

UAE cricket captain

Age: 31

Born: Sharjah

Role: Left-arm spinner

One-day internationals: 31 matches, 35 wickets, average 31.4, economy rate 3.95

T20 internationals: 41 matches, 29 wickets, average 30.3, economy rate 6.28

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%0D%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%0D%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%0D%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%0D%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%0D%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%0D%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%0D%3C%2Fp%3E%0A
The Gandhi Murder
  • 71 - Years since the death of MK Gandhi, also christened India's Father of the Nation
  • 34 - Nationalities featured in the film The Gandhi Murder
  • 7 - million dollars, the film's budget 
Leaderboard

63 - Mike Lorenzo-Vera (FRA)

64 - Rory McIlroy (NIR)

66 - Jon Rahm (ESP)

67 - Tom Lewis (ENG), Tommy Fleetwood (ENG)

68 - Rafael Cabrera-Bello (ESP), Marcus Kinhult (SWE)

69 - Justin Rose (ENG), Thomas Detry (BEL), Francesco Molinari (ITA), Danny Willett (ENG), Li Haotong (CHN), Matthias Schwab (AUT)

UAE currency: the story behind the money in your pockets
FIXTURES

Nov 04-05: v Western Australia XI, Perth
Nov 08-11: v Cricket Australia XI, Adelaide
Nov 15-18 v Cricket Australia XI, Townsville (d/n)
Nov 23-27: 1ST TEST v AUSTRALIA, Brisbane
Dec 02-06: 2ND TEST v AUSTRALIA, Adelaide (d/n)
Dec 09-10: v Cricket Australia XI, Perth
Dec 14-18: 3RD TEST v AUSTRALIA, Perth
Dec 26-30 4TH TEST v AUSTRALIA, Melbourne
Jan 04-08: 5TH TEST v AUSTRALIA, Sydney

Note: d/n = day/night

Profile box

Founders: Michele Ferrario, Nino Ulsamer and Freddy Lim
Started: established in 2016 and launched in July 2017
Based: Singapore, with offices in the UAE, Malaysia, Hong Kong, Thailand
Sector: FinTech, wealth management
Initial investment: $500,000 in seed round 1 in 2016; $2.2m in seed round 2 in 2017; $5m in series A round in 2018; $12m in series B round in 2019; $16m in series C round in 2020 and $25m in series D round in 2021
Current staff: more than 160 employees
Stage: series D 
Investors: EightRoads Ventures, Square Peg Capital, Sequoia Capital India

MATCH INFO

Fulham 0

Aston Villa 3 (Grealish 4', Hourihane 15', Mings 48')

Man of the match: Jack Grealish (Aston Villa)

MATCH INFO

Uefa Champions League last-16, second leg:

Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')

Ajax win 5-3 on aggregate