• Serge Gnabry, right, celebrates his side's second goal with teammates Robert Lewandowski, centre, and Thomas Mueller. AP
    Serge Gnabry, right, celebrates his side's second goal with teammates Robert Lewandowski, centre, and Thomas Mueller. AP
  • Lyon supporters burn flares in Lyon. AFP
    Lyon supporters burn flares in Lyon. AFP
  • Bayern's Robert Lewandowski celebrates after scoring his side's third goal. AP
    Bayern's Robert Lewandowski celebrates after scoring his side's third goal. AP
  • Bayern's Serge Gnabry celebrates after scoring the opening goal of the Champions League semifinal against Lyon at the Jose Alvalade stadium in Lisbon, Portugal. AP
    Bayern's Serge Gnabry celebrates after scoring the opening goal of the Champions League semifinal against Lyon at the Jose Alvalade stadium in Lisbon, Portugal. AP
  • Bayern's Serge Gnabry, right, celebrates his side's second goal with his teammate Thomas Mueller. AP
    Bayern's Serge Gnabry, right, celebrates his side's second goal with his teammate Thomas Mueller. AP
  • Robert Lewandowski celebrates after scoring. AP
    Robert Lewandowski celebrates after scoring. AP
  • Bayern's interim head coach Hans-Dieter Flick looks at the clock. AP
    Bayern's interim head coach Hans-Dieter Flick looks at the clock. AP
  • A supporter holds a club scarf in Lyon after the 3-0 defeat. AFP
    A supporter holds a club scarf in Lyon after the 3-0 defeat. AFP
  • Lyon supporters burn flares and hold the city's flag in Lyon. AFP
    Lyon supporters burn flares and hold the city's flag in Lyon. AFP
  • Bayern players celebrate at the end of the match. AP
    Bayern players celebrate at the end of the match. AP
  • Robert Lewandowski, left, and Bayern's goalkeeper Manuel Neuer. AP
    Robert Lewandowski, left, and Bayern's goalkeeper Manuel Neuer. AP
  • Bayern's Thomas Mueller celebrates at the end of the semifinal. AP
    Bayern's Thomas Mueller celebrates at the end of the semifinal. AP

Serge Gnabry: from invisible at West Brom to main man at Bayern Munich


Ian Hawkey
  • English
  • Arabic

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.

_____________________

Lyon v Bayern Munich player ratings

  • LYON: Anthony Lopes – 6, The Portuguese goalkeeper did well to paw away Goretzka’s miscued shot early in the piece. He stood no chance with Gnabry’s goals, but might have come for the cross that led to Lewandowski’s. Reuters
    LYON: Anthony Lopes – 6, The Portuguese goalkeeper did well to paw away Goretzka’s miscued shot early in the piece. He stood no chance with Gnabry’s goals, but might have come for the cross that led to Lewandowski’s. Reuters
  • Jason Denayer – 6, Struggled to keep track of Lewandowski and Gnabry in the first half, but was plucky when he and Marcelo were short-handed at the back later on. EPA
    Jason Denayer – 6, Struggled to keep track of Lewandowski and Gnabry in the first half, but was plucky when he and Marcelo were short-handed at the back later on. EPA
  • Marcelo – 7, His yellow card, for a foul a long way off the ball on Lewandowski, spoke of panic as Bayern started to purr in the first half. AP Photo
    Marcelo – 7, His yellow card, for a foul a long way off the ball on Lewandowski, spoke of panic as Bayern started to purr in the first half. AP Photo
  • Marcal – 6, Fortunate not to be punished when his nervy header presented a chance to Gnabry – and even more so when he was spared a second yellow card in the second. AFP
    Marcal – 6, Fortunate not to be punished when his nervy header presented a chance to Gnabry – and even more so when he was spared a second yellow card in the second. AFP
  • Leo Dubois – 6, One of the players withdrawn as Lyon chased the game in the second half, having failed to make much of an impression while he was on. Getty Images
    Leo Dubois – 6, One of the players withdrawn as Lyon chased the game in the second half, having failed to make much of an impression while he was on. Getty Images
  • Maxence Caqueret – 7, Intercepted an Alcantara pass and played smart through ball to set up Depay’s fourth-minute chance. He was bright throughout. AFP
    Maxence Caqueret – 7, Intercepted an Alcantara pass and played smart through ball to set up Depay’s fourth-minute chance. He was bright throughout. AFP
  • Bruno Guimaraes – 5, Struggled to make an impact in the first half, and was the fall guy as Rudi Garcia shuffled his pack at half time to try to bridge the gap in the second. AFP
    Bruno Guimaraes – 5, Struggled to make an impact in the first half, and was the fall guy as Rudi Garcia shuffled his pack at half time to try to bridge the gap in the second. AFP
  • Houssem Aouar – 8, Showed plenty of purpose as he tried to keep Lyon in the contest in the second phase. AP Photo
    Houssem Aouar – 8, Showed plenty of purpose as he tried to keep Lyon in the contest in the second phase. AP Photo
  • Maxwel Cornet – 7, He was to the fore during Lyon’s fast start, but was unable to get a vital cross past Boateng. That might have been a crucial moment. Reuters
    Maxwel Cornet – 7, He was to the fore during Lyon’s fast start, but was unable to get a vital cross past Boateng. That might have been a crucial moment. Reuters
  • Karl Toko Ekambi – 6, Brilliant run to beat Davies early on, but hit the post when he should have scored, and he hit Neuer’s leg when well placed in the second, too. Reuters
    Karl Toko Ekambi – 6, Brilliant run to beat Davies early on, but hit the post when he should have scored, and he hit Neuer’s leg when well placed in the second, too. Reuters
  • Memphis Depay – 7, Found the side netting when one on one with Neuer in the fourth minute. Was full of endeavour but ran out of puff and made way for Dembele again. EPA
    Memphis Depay – 7, Found the side netting when one on one with Neuer in the fourth minute. Was full of endeavour but ran out of puff and made way for Dembele again. EPA
  • SUBS: Thiago Mendes – 5, His most notable contribution after being introduced at half time was being yellow carded for a rash tackle. AP Photo
    SUBS: Thiago Mendes – 5, His most notable contribution after being introduced at half time was being yellow carded for a rash tackle. AP Photo
  • Moussa Dembele – 6, Provided a different threat to Depay, and was more of a focal point for the attack. EPA
    Moussa Dembele – 6, Provided a different threat to Depay, and was more of a focal point for the attack. EPA
  • Jeff Reine-Adelaide – 7, Brought a much-needed spark when he was one of a raft of changes in the second half, and linked up well with fellow sub Tete. Getty Images
    Jeff Reine-Adelaide – 7, Brought a much-needed spark when he was one of a raft of changes in the second half, and linked up well with fellow sub Tete. Getty Images
  • Kenny Tete – 6, Needed greater urgency when he found himself in a good position to cross shortly after coming on. AFP
    Kenny Tete – 6, Needed greater urgency when he found himself in a good position to cross shortly after coming on. AFP
  • Rayan Cherki – 6, The 17 year old mishit a shot when well placed almost immediately after coming on for the centre back Machal. PA
    Rayan Cherki – 6, The 17 year old mishit a shot when well placed almost immediately after coming on for the centre back Machal. PA
  • BAYERN MUNICH: Manuel Neuer – 7, Luck was on his side when Depay shot wide, and Toko Ekambi struck a post early on. He made a fine block from the latter in the second. AFP
    BAYERN MUNICH: Manuel Neuer – 7, Luck was on his side when Depay shot wide, and Toko Ekambi struck a post early on. He made a fine block from the latter in the second. AFP
  • Joshua Kimmich – 6, The full back was in the wars in the first half as Lyon’s young midfielders seemed to be taking turns to crash into him. Suitably solid in defence. AP Photo
    Joshua Kimmich – 6, The full back was in the wars in the first half as Lyon’s young midfielders seemed to be taking turns to crash into him. Suitably solid in defence. AP Photo
  • Jerome Boateng – 6, Made a crucial block of a cross from Cornet as Lyon enjoyed the better of the opening exchanges. He was replaced at half time. EPA
    Jerome Boateng – 6, Made a crucial block of a cross from Cornet as Lyon enjoyed the better of the opening exchanges. He was replaced at half time. EPA
  • David Alaba – 7, Provided some dominant defending to help quell Lyon’s bright start. Quite why he took a late free-kick ahead of Lewandowski, who knows? AP
    David Alaba – 7, Provided some dominant defending to help quell Lyon’s bright start. Quite why he took a late free-kick ahead of Lewandowski, who knows? AP
  • Alphonso Davies – 6, Nowhere near the explosive levels of the Barcelona game, and was given a tough time by Toko Ekambi. AFP
    Alphonso Davies – 6, Nowhere near the explosive levels of the Barcelona game, and was given a tough time by Toko Ekambi. AFP
  • Thiago Alcantara – 7, Was culpable early on when he gave the ball to Caqueret, who split the defence to create a chance for Depay, but otherwise rarely wasted possession. EPA
    Thiago Alcantara – 7, Was culpable early on when he gave the ball to Caqueret, who split the defence to create a chance for Depay, but otherwise rarely wasted possession. EPA
  • Leon Goretzka – 8, Saw a bobbling, mishit shot kept out by Lopes, then a fiercely struck drive in the second kept out by his own teammate, Muller. EPA
    Leon Goretzka – 8, Saw a bobbling, mishit shot kept out by Lopes, then a fiercely struck drive in the second kept out by his own teammate, Muller. EPA
  • Serge Gnabry – 9, Bayern might have been 2-0 down when Gnabry struck. His spectacular finish turned the tide. His second, shortly after, could not have been simpler. PA
    Serge Gnabry – 9, Bayern might have been 2-0 down when Gnabry struck. His spectacular finish turned the tide. His second, shortly after, could not have been simpler. PA
  • Thomas Muller – 7, Not an influence for any of the goals, and he headed his clearest chance wide just as the clock was ticking to 90 minutes. EPA
    Thomas Muller – 7, Not an influence for any of the goals, and he headed his clearest chance wide just as the clock was ticking to 90 minutes. EPA
  • Ivan Perisic – 6, He should have killed the tie at the start of the second half, but hit a tame shot too close to Lopes. He was replaced by Coman not long after. AFP
    Ivan Perisic – 6, He should have killed the tie at the start of the second half, but hit a tame shot too close to Lopes. He was replaced by Coman not long after. AFP
  • Robert Lewandowski – 7, Had a very rare shocker in the first half: missed a sitter (which Gnabry followed up to score), had an air shot from a yard out, then got in the way of a goalbound shot by a teammate. Was not to be denied, though, as he netted a fine late header. EPA
    Robert Lewandowski – 7, Had a very rare shocker in the first half: missed a sitter (which Gnabry followed up to score), had an air shot from a yard out, then got in the way of a goalbound shot by a teammate. Was not to be denied, though, as he netted a fine late header. EPA
  • SUBS: Niklas Sule – 6, Diligent enough after coming on for Boateng at the interval, and had to be sharp to keep Depay away from the danger area. AP
    SUBS: Niklas Sule – 6, Diligent enough after coming on for Boateng at the interval, and had to be sharp to keep Depay away from the danger area. AP
  • Kingsley Coman – 7, Typically perky when he was brought on for Perisic, as he went up against a side including his close mate Dembele. AP
    Kingsley Coman – 7, Typically perky when he was brought on for Perisic, as he went up against a side including his close mate Dembele. AP
  • Philippe Coutinho – 6, Had one good shooting chance after coming on for the outstanding Gnabry, but saw it deflected wide. AP
    Philippe Coutinho – 6, Had one good shooting chance after coming on for the outstanding Gnabry, but saw it deflected wide. AP
  • Benjamin Pavard – 6, The Frenchman was eased back into action after injury with a brief appearance late on. AP
    Benjamin Pavard – 6, The Frenchman was eased back into action after injury with a brief appearance late on. AP
  • Corentin Tolisso – 6, He was a ballboy for Lyon the last time these sides met in Europe. He might have scored against his former club, but blazed a shot over in injury time. AP
    Corentin Tolisso – 6, He was a ballboy for Lyon the last time these sides met in Europe. He might have scored against his former club, but blazed a shot over in injury time. AP

_____________________

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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