• GK Bernd Leno (Arsenal) Thanks to their goalkeeper, Arsenal are still in their Europa League semi-final against Villarreal. Entitled to have felt let down by his defenders for the two Villarreal goals, his saves in the second period kept 10-man Arsenal alive. Getty Images
    GK Bernd Leno (Arsenal) Thanks to their goalkeeper, Arsenal are still in their Europa League semi-final against Villarreal. Entitled to have felt let down by his defenders for the two Villarreal goals, his saves in the second period kept 10-man Arsenal alive. Getty Images
  • RB Kyle Walker (Man City) The catalyst for City’s proactive approach after going into half-time 1-0 down at Paris Saint-Germain in the Champions League. Pacey, as ever, in his wing-play and recuperation, he was also quick-witted in attack and defence. afp
    RB Kyle Walker (Man City) The catalyst for City’s proactive approach after going into half-time 1-0 down at Paris Saint-Germain in the Champions League. Pacey, as ever, in his wing-play and recuperation, he was also quick-witted in attack and defence. afp
  • CB Eder Militao (Real Madrid) The Brazilian, deputising for Sergio Ramos, became the general in a makeshift defence against an aggressive Chelsea in the Champions League. Confident in his tackling and interceptions and always ready to look for the incisive pass. Getty Images
    CB Eder Militao (Real Madrid) The Brazilian, deputising for Sergio Ramos, became the general in a makeshift defence against an aggressive Chelsea in the Champions League. Confident in his tackling and interceptions and always ready to look for the incisive pass. Getty Images
  • CB Ruben Dias (Man City) Endorsed his reputation as perhaps the shrewdest signing by any elite club of the last 12 months. The Portuguese tamed a dynamic PSG. Thanks to Dias as much as any City player, Kylian Mbappe was kept in check. EPA
    CB Ruben Dias (Man City) Endorsed his reputation as perhaps the shrewdest signing by any elite club of the last 12 months. The Portuguese tamed a dynamic PSG. Thanks to Dias as much as any City player, Kylian Mbappe was kept in check. EPA
  • LB Alfonso Pedraza (Villarreal) He was up against the dashing Bukayo Saka, but Pedraza took the game to his Arsenal counterpart, watchful and calm. His forceful running, dribbling and combination play helped Villarreal take the initiative. AFP
    LB Alfonso Pedraza (Villarreal) He was up against the dashing Bukayo Saka, but Pedraza took the game to his Arsenal counterpart, watchful and calm. His forceful running, dribbling and combination play helped Villarreal take the initiative. AFP
  • RM Kevin De Bruyne (Man City) When greatness is assumed, generosity follows. He admitted his goal, to launch the City comeback in Paris, was “lucky”. He then let Riyad Mahrez take the free-kick that gave City their lead. Modest he may be, he was still the star of the show. PA
    RM Kevin De Bruyne (Man City) When greatness is assumed, generosity follows. He admitted his goal, to launch the City comeback in Paris, was “lucky”. He then let Riyad Mahrez take the free-kick that gave City their lead. Modest he may be, he was still the star of the show. PA
  • CM N’Golo Kante (Chelsea) Up against the most experienced and grooved midfield in Europe’s elite - Real Madrid’s Modric-Casemiro-Kroos triumvirate - Kante took command, his sixth sense for danger at its best, his instinct for when to surge forward spot on. AP Photo
    CM N’Golo Kante (Chelsea) Up against the most experienced and grooved midfield in Europe’s elite - Real Madrid’s Modric-Casemiro-Kroos triumvirate - Kante took command, his sixth sense for danger at its best, his instinct for when to surge forward spot on. AP Photo
  • LM Angel Di Maria (PSG) Always probing, always careful of his positional responsibilities, the least celebrated member of PSG’s dazzling attacking stars was the one who maintained his threat throughout the see-saw 90 minutes against City. EPA
    LM Angel Di Maria (PSG) Always probing, always careful of his positional responsibilities, the least celebrated member of PSG’s dazzling attacking stars was the one who maintained his threat throughout the see-saw 90 minutes against City. EPA
  • AM Bruno Fernandes (Manchester United) For a team to score six in a major semi-final is unusual. For one player to be involved in all of those goals rarer still. He scored two and directly assisted two against Roma in United’s huge stride towards the Europa League final. AP Photo
    AM Bruno Fernandes (Manchester United) For a team to score six in a major semi-final is unusual. For one player to be involved in all of those goals rarer still. He scored two and directly assisted two against Roma in United’s huge stride towards the Europa League final. AP Photo
  • CF Karim Benzema (Real Madrid) Under the cosh against Chelsea, Madrid needed a special moment to shift the momentum. The leading candidate to provide it duly stepped up to the plate. An ingenious volleyed goal from the totemic Bezema keeps the tie in the balance. Reuters
    CF Karim Benzema (Real Madrid) Under the cosh against Chelsea, Madrid needed a special moment to shift the momentum. The leading candidate to provide it duly stepped up to the plate. An ingenious volleyed goal from the totemic Bezema keeps the tie in the balance. Reuters
  • CF Edinson Cavani (Manchester United) A textbook exhibition of how to be a centre-forward: delicate lay-offs, masterly hold-up play, predatory instincts from close range. Cavani, who scored twice against Roma, can do it all - and more, as his curled pass for United’s sixth goal showed. Reuters
    CF Edinson Cavani (Manchester United) A textbook exhibition of how to be a centre-forward: delicate lay-offs, masterly hold-up play, predatory instincts from close range. Cavani, who scored twice against Roma, can do it all - and more, as his curled pass for United’s sixth goal showed. Reuters

Football

Textbook Cavani and totemic Benzema - Europe's team of the week in pictures

Who starred in this week's Champions League and Europa League semi-final first legs

Ian Hawkey
Ian Hawkey
London

April 30, 2021

  • English
  • Arabic

Edinson Cavani and Karim Benzema showed why they are considered two of the premier centre-forwards in European football.

Cavani's all-round play against Roma was textbook, enhanced by two quality goals that practically guarantees Manchester United's place in the Europa League final.

Benzema, meanwhile, again proved the man for the big occasion as his volley earned Real Madrid a 1-1 draw against Chelsea ahead of their Champions League semi-final return leg in London.

Kyle Walker was the catalyst for Manchester City's proactive approach that earned a 2-1 win over Paris Saint-Germain in their Champions League semi-final.

Arsenal are still in their Europa League semi-final against Villarreal despite a 2-1 defeat in Spain thanks to their goalkeeper Bernd Leno.

RESULT

Copa del Rey, semi-final second leg

Real Madrid 0
Barcelona 3 (Suarez (50', 73' pen), Varane (69' OG)

The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
On racial profiling at airports
On Women's Day
Teaching in coronavirus times
KILLING OF QASSEM SULEIMANI
Superliminal%20
%3Cp%3EDeveloper%3A%20Pillow%20Castle%20Games%0D%3Cbr%3EPublisher%3A%20Pillow%20Castle%20Games%0D%3Cbr%3EConsole%3A%20PlayStation%204%26amp%3B5%2C%20Xbox%20Series%20One%20%26amp%3B%20X%2FS%2C%20Nintendo%20Switch%2C%20PC%20and%20Mac%0D%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The specs: 2017 GMC Sierra 1500 Denali

Price, base / as tested Dh207,846 / Dh220,000

Engine 6.2L V8

Transmission Eight-speed automatic

Power 420hp @ 5,600rpm

Torque 624Nm @ 4,100rpm

Fuel economy, combined 13.5L / 100km

The specs

Engine: 2.3-litre, turbo four-cylinder

Transmission: 10-speed auto

Power: 300hp

Torque: 420Nm

Price: Dh189,900

On sale: now

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Ukraine%20exports
%3Cp%3EPresident%20Volodymyr%20Zelenskyy%20has%20overseen%20grain%20being%20loaded%20for%20export%20onto%20a%20Turkish%20ship%20following%20a%20deal%20with%20Russia%20brokered%20by%20the%20UN%20and%20Turkey.%3Cbr%3E%22The%20first%20vessel%2C%20the%20first%20ship%20is%20being%20loaded%20since%20the%20beginning%20of%20the%20war.%20This%20is%20a%20Turkish%20vessel%2C%22%20Zelensky%20said%2C%20adding%20exports%20could%20start%20in%20%22the%20coming%20days%22%20under%20the%20plan%20aimed%20at%20getting%20millions%20of%20tonnes%20of%20Ukrainian%20grain%20stranded%20by%20Russia's%20naval%20blockade%20to%20world%20markets.%3Cbr%3E%22Our%20side%20is%20fully%20prepared%2C%22%20he%20said.%20%22We%20sent%20all%20the%20signals%20to%20our%20partners%20--%20the%20UN%20and%20Turkey%2C%20and%20our%20military%20guarantees%20the%20security%20situation.%22%3C%2Fp%3E%0A
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 two: how climate change drove the race for an alternative 

While you're here
Mohammed bin Zayed Majlis
More from Neighbourhood Watch
More from Neighbourhood Watch:
World Cup final

Who: France v Croatia
When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region

While you're here
Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

The view from The National
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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'Avengers: Infinity War'
Dir: The Russo Brothers
Starring: Chris Evans, Chris Pratt, Tom Holland, Robert Downey Junior, Scarlett Johansson, Elizabeth Olsen
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Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

AS RomaChampions LeagueManchester UnitedArsenal