On this day four years ago, Serge Gnabry was packing a medal in his case, and setting off for home. It had been an exhilarating three weeks in Brazil, but his feelings were bittersweet. The medal was silver, and although he had one prize for first place – top goalscorer in the men’s Olympic tournament – the finishing second, with Germany, left him with many what-might-have-been thoughts. Germany had lost the final, to Brazil, on penalties.
So he headed for home as a partial hero, and a puzzled one if you were to have asked him what ‘home’ meant. Over the previous 12 months it had been, variously, London, the English midlands, and his native Germany. He also feels an attachment to Ivory Coast, where his supportive father was born. As for belonging, the Germany Olympic under-23 team, a transient entity by its very nature, seemed more of an anchor than his clubs had lately been.
Back in the summer of 2016, Gnabry was 21. And though he was top marksman in Brazil, he was nearly invisible at West Bromwich Albion, where he had started the season that finished with the Olympics. Just before the Games he been formally let go by Arsenal, his employers since he was 16, and was about to join Werder Bremen, to make an entirely new home.
Four years on, Gnabry, ex of Arsenal, West Brom, Bremen, Hoffenheim and the German Olympic, under-16, under-17, under-18, under-19 and under-21 sides is about compete for the greatest prize in club football.
He is now a certain starter, from a loosely defined position wide on the right, for the most in-form team in Europe, Bayern Munich, in Sunday's Champions League final. Munich is very much Gnabry’s settled home now, and it would take a very substantial amount of money in transfer fees to prise him away.
How much? Well, let’s start at a bare minimum of 10 times the €6 million (Dh26m) fee Bremen paid Arsenal, in the summer of 2016, when he collected his Olympic silver and his Golden Boot from the Rio Games.
Back then Arsenal were still proud that the teenaged Gnabry was one of the many young talents spotted and brought to North London under the long reign of Arsene Wenger as manager. He had been scouted and brought from Stuttgart at 16. Ninety-eight days after his 17th birthday he became Arsenal’s second-youngest debutant in a league fixture.
Keen to progress, Gnabry, who would instinctively describe himself as a winger, soon saw the competition for places was keen. Earlier this season, reflecting on his Arsenal education to English reporters, Gnabry reeled off the list of more senior men who formed the queue ahead of him as he reached his 20s: “Arsenal had so many wingers at the time – Alex Oxlade-Chamberlain, Tomas Rosicky, Theo Walcott, Santi Cazorla, Alexis Sanchez, Mesut Ozil. So I had to go. Sadly.”
He moved on from Arsenal after 18 first-team appearances – nine starts – in search of minutes on the pitch. To Wenger’s approval, and Gnabry’s, he was offered a potential breakthrough year in the Premier League. West Brom took him on loan.
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Lyon v Bayern Munich player ratings
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It was a very bad move. Six months in, Gnabry seemed further back in a queue led by James McClean, Stephane Sessegnon and Callum McManaman than he had been in the Cazorla-Ozil-Alexis hierarchy.
The West Brom manager of the time, Tony Pulis, played Gnabry three times in six months in the 2015/16 season. Two of those were in the League Cup; In Premier League, he got 12 minutes as a substitute. Arsenal recalled him in the January, and sold their Olympic star to Bremen the following summer.
From there, things really took off. His maiden Bundesliga season with Bremen yielded 11 goals, and a bid from Bayern. He had a successful loan season at Hoffenheim. Bayern had seen him mature exactly as they wished. Since he turned 25 last summer, Gnabry has become ever more essential to Bayern, a regular in the German national team and a Champions League record-breaker: He scored four away goals in a single night at Tottenham Hotspur in the group phase. He put two past Chelsea in the 3-0 away win in the last-16. Evidently, he likes going back to London.
He likes leadership, too. In Wednesday’s semi-final against Lyon, no Bayern player responded with greater authority to an alarming opening quarter-hour, when Lyon were brisk and menacing, than Gnabry. Cutting in from the right, he dared a parade of Lyon defenders to steal the ball from him, before unleashing a rocket from his left foot. 1-0. Once he poached his second goal 12 minutes before half time, Bayern were all but certain of their place in the final.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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)
PLAY-OFF%20DRAW
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Financial considerations before buying a property
Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.
“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says.
Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.
Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier.
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
if you go
The flights
Emirates flies to Delhi with fares starting from around Dh760 return, while Etihad fares cost about Dh783 return. From Delhi, there are connecting flights to Lucknow.
Where to stay
It is advisable to stay in Lucknow and make a day trip to Kannauj. A stay at the Lebua Lucknow hotel, a traditional Lucknowi mansion, is recommended. Prices start from Dh300 per night (excluding taxes).
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
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
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