• ATALANTA RATINGS: Marco Sportiello - 3. Was overwhelmed by the relentlessness of Liverpool’s attack. Should have done much better for Mane’s goal and Jota’s third. AFP
    ATALANTA RATINGS: Marco Sportiello - 3. Was overwhelmed by the relentlessness of Liverpool’s attack. Should have done much better for Mane’s goal and Jota’s third. AFP
  • Rafael Toloi - 3. Never able to get a grip on Mane and Jota. Will have nightmares about the Liverpool forwards. AFP
    Rafael Toloi - 3. Never able to get a grip on Mane and Jota. Will have nightmares about the Liverpool forwards. AFP
  • Berat Djimsiti - 3. Bemused by the crispness of Liverpool’s passing and was often confused about which opponent to pick up. AFP
    Berat Djimsiti - 3. Bemused by the crispness of Liverpool’s passing and was often confused about which opponent to pick up. AFP
  • Jose Luis Palomino - 3. Roasted by Jota. Unable to cope with the pace and movement of Liverpool’s front three. AFP
    Jose Luis Palomino - 3. Roasted by Jota. Unable to cope with the pace and movement of Liverpool’s front three. AFP
  • Hans Hateboer - 3. Salah turned the Dutchman with ease for the third goal. Will not be looking forward to the return match at Anfield. AFP
    Hans Hateboer - 3. Salah turned the Dutchman with ease for the third goal. Will not be looking forward to the return match at Anfield. AFP
  • Mario Pasalic - 3. The Croat made no impact in England after signing for Chelsea six years ago and had a forgettable evening. Left the game with 27 minutes left when Malinovskyi came on. Reuters
    Mario Pasalic - 3. The Croat made no impact in England after signing for Chelsea six years ago and had a forgettable evening. Left the game with 27 minutes left when Malinovskyi came on. Reuters
  • Remo Freuler - 2. Looked like he was treading water as Salah sped away from him before scoring Liverpool’s third and then again when the Egyptian broke quickly in the closing stages. Ineffectual. AFP
    Remo Freuler - 2. Looked like he was treading water as Salah sped away from him before scoring Liverpool’s third and then again when the Egyptian broke quickly in the closing stages. Ineffectual. AFP
  • Johan Mojica - 4. Struggled to cope with Alexander-Arnold’s runs. Was unable to get forward and trouble Liverpool. Reuters
    Johan Mojica - 4. Struggled to cope with Alexander-Arnold’s runs. Was unable to get forward and trouble Liverpool. Reuters
  • Papu Gomez - 4. Forced to drop deep in an attempt to get on the ball and influence the play. The tactic did not work. Has talent but did not express it. AFP
    Papu Gomez - 4. Forced to drop deep in an attempt to get on the ball and influence the play. The tactic did not work. Has talent but did not express it. AFP
  • Luis Muriel - 3. A couple of half chances came his way in the opening period but the forward lacked composure and confidence. Replaced by Pessina in the 53rd minute. EPA
    Luis Muriel - 3. A couple of half chances came his way in the opening period but the forward lacked composure and confidence. Replaced by Pessina in the 53rd minute. EPA
  • Duvan Zapata - 5. Lack of movement and a tendency to stray offside meant the Colombian was disappointing in the first period. Missed a simple header but came to life in the second half when it was too late. He was unlucky to hit the woodwork and he forced a good save from Alisson. AFP
    Duvan Zapata - 5. Lack of movement and a tendency to stray offside meant the Colombian was disappointing in the first period. Missed a simple header but came to life in the second half when it was too late. He was unlucky to hit the woodwork and he forced a good save from Alisson. AFP
  • SUB: Matteo Pessina - 3. Replaced the disappointing Muriel with 37 minutes left. Had little impact on the game. AFP
    SUB: Matteo Pessina - 3. Replaced the disappointing Muriel with 37 minutes left. Had little impact on the game. AFP
  • SUB: Rusian Malinovskyi - 3. Joined the match after 63 minutes when Pasalic was withdrawn. Just about as anonymous as the man he replaced. AFP
    SUB: Rusian Malinovskyi - 3. Joined the match after 63 minutes when Pasalic was withdrawn. Just about as anonymous as the man he replaced. AFP
  • SUB: Fabio Depaoli - 4. Part of a triple substitution with nine minutes left. On for Hateboer as the minutes ticked away. Reuters
    SUB: Fabio Depaoli - 4. Part of a triple substitution with nine minutes left. On for Hateboer as the minutes ticked away. Reuters
  • SUB: Matteo Ruggeri - 4. Replaced Mojica in the 81st minute. Likely relieved that he did not have to face Liverpool for longer. Reuters
    SUB: Matteo Ruggeri - 4. Replaced Mojica in the 81st minute. Likely relieved that he did not have to face Liverpool for longer. Reuters
  • SUB: Sam Lammers - 4. On for Gomez for the final nine minutes. Sent in a good cross and was lively despite the situation. Made a case that he should have started. AFP
    SUB: Sam Lammers - 4. On for Gomez for the final nine minutes. Sent in a good cross and was lively despite the situation. Made a case that he should have started. AFP
  • LIVERPOOL RATINGS: Alisson Becker - 7. Made a number of good saves, particularly from Muriel and Zapata. Quick off his line and excellent at starting Liverpool attacks. EPA
    LIVERPOOL RATINGS: Alisson Becker - 7. Made a number of good saves, particularly from Muriel and Zapata. Quick off his line and excellent at starting Liverpool attacks. EPA
  • Trent Alexander-Arnold - 7. Stretches the opposition defence with his wide attacking play and is always a threat with his precise passing. Never forced out of his comfort zone in his own half. AFP
    Trent Alexander-Arnold - 7. Stretches the opposition defence with his wide attacking play and is always a threat with his precise passing. Never forced out of his comfort zone in his own half. AFP
  • Joe Gomez - 7. Rarely troubled. Confident on the ball and assured when playing out from the back. Had one nervous moment when he left his feet to allow Zapata a chance but otherwise excellent. Reuters
    Joe Gomez - 7. Rarely troubled. Confident on the ball and assured when playing out from the back. Had one nervous moment when he left his feet to allow Zapata a chance but otherwise excellent. Reuters
  • Rhys Williams - 7. Comfortable and assured. Mature display for a 19-year-old who has so much potential to improve. Reuters
    Rhys Williams - 7. Comfortable and assured. Mature display for a 19-year-old who has so much potential to improve. Reuters
  • Andrew Robertson - 7. Always ready to change the point of attack with a diagonal ball and eager to drive upfield. Replaced by Keita in the 65th minute. AFP
    Andrew Robertson - 7. Always ready to change the point of attack with a diagonal ball and eager to drive upfield. Replaced by Keita in the 65th minute. AFP
  • Jordan Henderson - 7. Never stops running, never stops talking. Consistently available as an outlet ball for teammates and a vocal leader of the side. AFP
    Jordan Henderson - 7. Never stops running, never stops talking. Consistently available as an outlet ball for teammates and a vocal leader of the side. AFP
  • Georginio Wijnaldum - 7. Dynamic when the opposition had possession and determined to get forward and join the attack when his own team had the ball. Reuters
    Georginio Wijnaldum - 7. Dynamic when the opposition had possession and determined to get forward and join the attack when his own team had the ball. Reuters
  • Curtis Jones - 7. Found lots of space and showed his ability on the ball. Relished raiding into the Atalanta penalty area. The 19-year-old shone like a seasoned veteran. Reuters
    Curtis Jones - 7. Found lots of space and showed his ability on the ball. Relished raiding into the Atalanta penalty area. The 19-year-old shone like a seasoned veteran. Reuters
  • Mohamed Salah - 8. Turned on the afterburners to race more than 70 yards to score. He exudes danger constantly. Almost caught out the goalkeeper with a clever chip from deep. EPA
    Mohamed Salah - 8. Turned on the afterburners to race more than 70 yards to score. He exudes danger constantly. Almost caught out the goalkeeper with a clever chip from deep. EPA
  • Diogo Jota - 9. Unstoppable right from the start. Showed remarkable strength for his first goal and superb technique for his second. Displayed great anticipation, pace and control for the hat-trick strike. The Portuguese has made Liverpool even deadlier up front. EPA
    Diogo Jota - 9. Unstoppable right from the start. Showed remarkable strength for his first goal and superb technique for his second. Displayed great anticipation, pace and control for the hat-trick strike. The Portuguese has made Liverpool even deadlier up front. EPA
  • Sadio Mane - 8. A bright, vibrant performance was rewarded with a goal. Ran the defence ragged and combined well with Jota. EPA
    Sadio Mane - 8. A bright, vibrant performance was rewarded with a goal. Ran the defence ragged and combined well with Jota. EPA
  • SUB: Roberto Firmino - 6. Tough for the Brazilian, who replaced Jota in the 65th minute. By the time he arrived Liverpool were on cruise control and it was hard to impress in the circumstances but this is a player who never lacks effort. AFP
    SUB: Roberto Firmino - 6. Tough for the Brazilian, who replaced Jota in the 65th minute. By the time he arrived Liverpool were on cruise control and it was hard to impress in the circumstances but this is a player who never lacks effort. AFP
  • SUB: Naby Keita - 6. Given a run-out as Jurgen Klopp rested Robertson with Manchester City on Saturday in mind. Effective in a 25 minute cameo and full of energy after returning to fitness. Reuters
    SUB: Naby Keita - 6. Given a run-out as Jurgen Klopp rested Robertson with Manchester City on Saturday in mind. Effective in a 25 minute cameo and full of energy after returning to fitness. Reuters
  • SUB: James Milner - 6. Took over from Henderson with 24 minutes left. Did his usual steady job, first at left-back and then in midfield. Should have scored from a header in the area. EPA
    SUB: James Milner - 6. Took over from Henderson with 24 minutes left. Did his usual steady job, first at left-back and then in midfield. Should have scored from a header in the area. EPA
  • SUB: Konstantinos Tsimikas - 6. Joined proceedings with eight minutes remaining when Wijnaldum was substituted. Sent in a dangerous cross and showed promise in his second appearance since signing in the summer. EPA
    SUB: Konstantinos Tsimikas - 6. Joined proceedings with eight minutes remaining when Wijnaldum was substituted. Sent in a dangerous cross and showed promise in his second appearance since signing in the summer. EPA
  • SUB: Neco Williams - 5. On for Alexander-Arnold in the 82nd minute and will be satisfied with his contribution at both ends of the pitch. Vital experience for 19-year-old. AFP
    SUB: Neco Williams - 5. On for Alexander-Arnold in the 82nd minute and will be satisfied with his contribution at both ends of the pitch. Vital experience for 19-year-old. AFP

Remo Freuler 2, Papu Gomez 4; Mohamed Salah 8, Diogo Jota 9: Atalanta v Liverpool player ratings


  • English
  • Arabic

Liverpool striker Diogo Jota netted his first hat-trick for the club as they thrashed Atalanta 5-0 with a blistering performance in the Champions League on Tuesday to go five points clear at the top of Group D after three straight wins.

Atalanta's mauling was the worst home defeat ever suffered by an Italian side against an English team in European competition and means Liverpool will qualify for the last 16 with a victory in the reverse fixture on November 25.

Portugal forward Jota's clinical treble continued the scintillating start to his Liverpool career, while Mohamed Salah and Sadio Mane also got on the scoresheet in a superb display from Juergen Klopp's Premier League champions.

UAE currency: the story behind the money in your pockets
Tell Me Who I Am

Director: Ed Perkins

Stars: Alex and Marcus Lewis

Four stars

Abaya trends

The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.

Summer special
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
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

The specs: 2018 Renault Megane

Price, base / as tested Dh52,900 / Dh59,200

Engine 1.6L in-line four-cylinder

Transmission Continuously variable transmission

Power 115hp @ 5,500rpm

Torque 156Nm @ 4,000rpm

Fuel economy, combined 6.6L / 100km

FIXTURES

December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm

December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm

December 30
3rd/4th place play-off, 5pm
Final, 7pm

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.

MAIN CARD

Bantamweight 56.4kg
Abrorbek Madiminbekov v Mehdi El Jamari

Super heavyweight 94 kg
Adnan Mohammad v Mohammed Ajaraam

Lightweight 60kg
Zakaria Eljamari v Faridoon Alik Zai

Light heavyweight 81.4kg
Mahmood Amin v Taha Marrouni

Light welterweight 64.5kg
Siyovush Gulmamadov v Nouredine Samir

Light heavyweight 81.4kg
Ilyass Habibali v Haroun Baka

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

Medicus AI

Started: 2016

Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh

Based: Vienna, Austria; started in Dubai

Sector: Health Tech

Staff: 119

Funding: €7.7 million (Dh31m)

 

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Brief scores:

Toss: Rajputs, elected to field first

Sindhis 94-6 (10 ov)

Watson 42; Munaf 3-20

Rajputs 96-0 (4 ov)

Shahzad 74 not out

SERIE A FIXTURES

Saturday

AC Milan v Sampdoria (2.30pm kick-off UAE)

Atalanta v Udinese (5pm)

Benevento v Parma (5pm)

Cagliari v Hellas Verona (5pm)

Genoa v Fiorentina (5pm)

Lazio v Spezia (5pm)

Napoli v Crotone (5pm)

Sassuolo v Roma (5pm)

Torino v Juventus (8pm)

Bologna v Inter Milan (10.45pm)

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

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 
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Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"