• Barcelona's Martin Braithwaite, centre, celebrates after scoring his side's second goal against Cornella in the Copa del Rey on Thursday, January 21. AP
    Barcelona's Martin Braithwaite, centre, celebrates after scoring his side's second goal against Cornella in the Copa del Rey on Thursday, January 21. AP
  • Barcelona's Ronald Araujo reacts after missing a chance at the Nou Municipal de Cornella. AP
    Barcelona's Ronald Araujo reacts after missing a chance at the Nou Municipal de Cornella. AP
  • Cornella goalkeeper Ramon Juan after saving a penalty taken by Barcelona's Ousmane Dembele. PA
    Cornella goalkeeper Ramon Juan after saving a penalty taken by Barcelona's Ousmane Dembele. PA
  • Barcelona's Ousmane Dembele sees his penalty saved by Ramon Juan.AP
    Barcelona's Ousmane Dembele sees his penalty saved by Ramon Juan.AP
  • Barcelona's Clement Lenglet battles for the ball with Albert Estelles of Cornella. EPA
    Barcelona's Clement Lenglet battles for the ball with Albert Estelles of Cornella. EPA
  • Barcelona's Ousmane Dembele, centre, after breaking the deadlock against Cornella. EPA
    Barcelona's Ousmane Dembele, centre, after breaking the deadlock against Cornella. EPA
  • Barcelona's Antoine Griezmann reacts after missing a chance. AP
    Barcelona's Antoine Griezmann reacts after missing a chance. AP
  • Cornella goalkeeper Ramon Juan after saving a penalty taken by Barcelona's Miralem Pjanic. PA
    Cornella goalkeeper Ramon Juan after saving a penalty taken by Barcelona's Miralem Pjanic. PA
  • Brac a manager Ronald Koeman. Getty
    Brac a manager Ronald Koeman. Getty
  • Barcelona's Antoine Griezmann on the attack against Cornella. AP
    Barcelona's Antoine Griezmann on the attack against Cornella. AP
  • Barcelona goalkeeper Neto makes a save. AP
    Barcelona goalkeeper Neto makes a save. AP
  • Barcelona's Ronald Araujo after picking up an inury. PA
    Barcelona's Ronald Araujo after picking up an inury. PA

Ronald Koeman takes aim at Barcelona players after two missed penalties in Copa del Rey win over Cornella


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  • Arabic

Ronald Koeman criticised his Barcelona players for missing two penalties after they needed extra time to break down stubborn third-division side Cornella and reach the Copa del Rey last 16.

Goals from Ousmane Dembele and Martin Braithwaite sealed a 2-0 victory for Barca but only after Miralem Pjanic and Dembele had both failed to score from the spot in normal time.

Pjanic and Dembele join a list of five Barcelona players to have missed penalties this season, along with Lionel Messi, Antoine Griezmann and Braithwaite.

"I don't understand because normally there are enough players who can score penalties," said Barca manager Koeman. "Maybe they are scary, I don't know. Several players have failed and, above all, if you score one of the two penalties, you calm down.

"You cannot miss two penalties as Barca players. It's not serious."

Barca were looking for a reaction on the back of their shock loss to Athletic Bilbao in the Spanish Super Cup final on Sunday, when Messi was sent off for the club for the first time.

With Messi suspended, a rotated line-up laboured to victory after a third consecutive extra-time in eight days.

Pjanic missed the first penalty in the 39th minute after Ronald Araujo went down under a high boot from Albert Estelles, with Cornella goalkeeper Ramon Juan diving low to his right.

Griezmann and Braithwaite both failed to finish early in the second half and then Griezmann blazed over on the volley after a clever free-kick from Pjanic.

Another penalty presented a golden opportunity in the 80th minute after another Estelles error, this time a handball. Dembele stepped up but the result was the same, his driven effort down the middle again kept out by Juan.

The 21-year-old became the first goalkeeper to save two Barca penalties in one game.

Cornella, who beat Atletico Madrid in the previous round, saw their resistance last only two minutes into extra time as the power of Dembele's shot from distance was too much for the keeper, who could only divert the ball in off the crossbar.

____________________________________________________

Gallery: Bilbao beat Barca in Super Cup

  • Athletic Bilbao celebrate their 3-2 Super Cup win over Barcelona in January 2021. EPA
    Athletic Bilbao celebrate their 3-2 Super Cup win over Barcelona in January 2021. EPA
  • Barcelona's Lionel Messi walks off the pitch after being sent off against Athletic Bilbao at the Estadio La Cartuja de Sevilla. Reuters
    Barcelona's Lionel Messi walks off the pitch after being sent off against Athletic Bilbao at the Estadio La Cartuja de Sevilla. Reuters
  • Barcelona's Antoine Griezmann celebrates scoring his second goal. AFP
    Barcelona's Antoine Griezmann celebrates scoring his second goal. AFP
  • Inaki Williams celebrates after scoring Bilbao's third goal. AFP
    Inaki Williams celebrates after scoring Bilbao's third goal. AFP
  • Athletic Bilbao's Unai Nunez in action. Reuters
    Athletic Bilbao's Unai Nunez in action. Reuters
  • Barcelona's Argentinian forward Lionel Messi prepares to take a free-kick. AFP
    Barcelona's Argentinian forward Lionel Messi prepares to take a free-kick. AFP
  • Athletic Bilbao's Spanish forward Asier Villalibre plays trumpet as he celebrates with teammates after the match. AFP
    Athletic Bilbao's Spanish forward Asier Villalibre plays trumpet as he celebrates with teammates after the match. AFP
  • Athletic Bilbao players celebrate their victory. AFP
    Athletic Bilbao players celebrate their victory. AFP
  • Barcelona's Lionel Messi looks dejected after Athletic Bilbao's Asier Villalibre scores their second goal. Reuters
    Barcelona's Lionel Messi looks dejected after Athletic Bilbao's Asier Villalibre scores their second goal. Reuters
  • Barcelona's Lionel Messtakes a free kick. AFP
    Barcelona's Lionel Messtakes a free kick. AFP
  • Athletic Bilbao's Raul Garcia scores but the goal is disallowed following a referral to VAR. Reuters
    Athletic Bilbao's Raul Garcia scores but the goal is disallowed following a referral to VAR. Reuters
  • Athletic Bilbao striker Inaki Willians with the trophy. EPA
    Athletic Bilbao striker Inaki Willians with the trophy. EPA
  • Athletic Bilbao players celebrate a goal that was disallowed by VAR. AFP
    Athletic Bilbao players celebrate a goal that was disallowed by VAR. AFP
  • Athletic Bilbao celebrate their Super Cup win. EPA
    Athletic Bilbao celebrate their Super Cup win. EPA
  • Barcelona's French midfielder Antoine Griezmann shoots. AFP
    Barcelona's French midfielder Antoine Griezmann shoots. AFP
  • Bilbao's Unai Vencedor battles with Pedri Barcelona. Reuters
    Bilbao's Unai Vencedor battles with Pedri Barcelona. Reuters
  • Barcelona defender Sergino Dest under pressure from Athletic Bilbao's Iker Muniain. AFP
    Barcelona defender Sergino Dest under pressure from Athletic Bilbao's Iker Muniain. AFP
  • Barcelona defender Sergino Dest. AFP
    Barcelona defender Sergino Dest. AFP
  • Barcelona midfielder Sergio Busquets battles for possession with Bilbao's Raul Garcia. AFP
    Barcelona midfielder Sergio Busquets battles for possession with Bilbao's Raul Garcia. AFP
  • Barcelona's Lionel Messi and Bilbao forward Iker Muniain. AFP
    Barcelona's Lionel Messi and Bilbao forward Iker Muniain. AFP

____________________________________________________

Estelles completed his nightmare night by being sent-off before Braithwaite added a second on the counter-attack.

Despite the defeat, Juan could at least console himself with the praise of Barca's No 1, Marc-Andre ter Stegen.

He produced other superb saves to deny Francisco Trincao, Braithwaite and Konrad de la Fuente but was finally beaten at either end of extra time.

Barca's Neto was playing on the night but first-choice keeper and Germany international Ter Stegen, who was sitting on the bench, showed his appreciation for the youngster's superb display by embracing him after the final whistle.

"He told me I was very good and I'm absolutely delighted," Ramon Juan told reporters.

The keeper said he had never saved two penalties before in his life, not even in a shootout, but had carefully prepared for the game with the club's goalkeeping coach.

"We spoke about who would take their penalties and how they would take them and then it came down to intuition," he added.

"I had seen two penalties Pjanic took for Juventus and I thought he would shoot to my right. Dembele's was about instinct."

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

SPECS
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The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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

UAE Team Emirates

Valerio Conti (ITA)
Alessandro Covi (ITA)
Joe Dombrowski (USA)
Davide Formolo (ITA)
Fernando Gaviria (COL)
Sebastian Molano (COL)
Maximiliano Richeze (ARG)
Diego Ulissi (ITAS)

The specs

Engine: 2.0-litre 4-cyl, 48V hybrid

Transmission: eight-speed automatic

Power: 325bhp

Torque: 450Nm

Price: Dh289,000

Britain's travel restrictions
  • A negative test 2 days before flying
  • Complete passenger locator form
  • Book a post-arrival PCR test
  • Double-vaccinated must self-isolate
  • 11 countries on red list quarantine

     
The specs

Engine: 2.0-litre 4-cylinder turbo hybrid

Transmission: eight-speed automatic

Power: 390bhp

Torque: 400Nm

Price: Dh340,000 ($92,579

Engine: 80 kWh four-wheel-drive

Transmission: eight-speed automatic

Power: 402bhp

Torque: 760Nm

Price: From Dh280,000

CHELSEA SQUAD

Arrizabalaga, Bettinelli, Rudiger, Christensen, Silva, Chalobah, Sarr, Azpilicueta, James, Kenedy, Alonso, Jorginho, Kante, Kovacic, Saul, Barkley, Ziyech, Pulisic, Mount, Hudson-Odoi, Werner, Havertz, Lukaku. 

MATCH INFO

Confederations Cup Group B

Germany v Chile

Kick-off: Thursday, 10pm (UAE)

Where: Kazan Arena, Kazan

Watch live: Abu Dhabi Sports HD

Roll of honour: Who won what in 2018/19?

West Asia Premiership: Winners – Bahrain; Runners-up – Dubai Exiles

UAE Premiership: Winners – Abu Dhabi Harlequins; Runners-up  Jebel Ali Dragons

Dubai Rugby Sevens: Winners – Dubai Hurricanes; Runners-up – Abu Dhabi Harlequins

UAE Conference: Winners  Dubai Tigers; Runners-up  Al Ain Amblers

ARM%20IPO%20DETAILS
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Results
%3Cp%3E%3Cstrong%3EStage%206%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Tim%20Merlier%20(BEL)%20Soudal%20Quick-Step%20%E2%80%93%203hrs%2041min%2012sec.%3Cbr%3E2.%20Sam%20Bennett%20(GBR)%20Bora%20%E2%80%93%20Hansgrohe%20%E2%80%93%20ST%3Cbr%3E3.%20Dylan%20Groenewegen%20(NED)%20Team%20Jayco%20Alula%20%E2%80%93%20ST%3Cbr%3E%3Cstrong%3EGeneral%20classification%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Remco%20Evenepoel%20(BEL)%20Soudal%20Quick-Step%3Cbr%3E2.%20Lucas%20Plapp%20(AUS)%20Ineos%20Grenaders%20%E2%80%93%209sec%3Cbr%3E3.%20Pello%20Bilbao%20(ESP)%20Bahrain%20Victorious%20%E2%80%93%2013sec%3C%2Fp%3E%0A

The Freedom Artist

By Ben Okri (Head of Zeus)

MATCH INFO

Day 1 at Mount Maunganui

England 241-4

Denly 74, Stokes 67 not out, De Grandhomme 2-28

New Zealand 

Yet to bat

MATCH INFO

Liverpool 0

Stoke City 0

Man of the Match: Erik Pieters (Stoke)

Indoor cricket in a nutshell

Indoor Cricket World Cup – Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

There have been nine Indoor Cricket World Cups for men. Australia have won every one.

5 Five runs are deducted from the score when a wickets falls

Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs

B Side nets, between the striker and halfway down the pitch: 1 run

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

What's in the deal?

Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024

India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.

India will also cut automotive tariffs to 10% under a quota from over 100% currently.

Indian employees in the UK will receive three years exemption from social security payments

India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery