• WALES PLAYER RATINGS: Danny Ward – 7. Not as conspicuous as in previous games, but was sharp to keep out Belotti twice in the second half. Getty Images
    WALES PLAYER RATINGS: Danny Ward – 7. Not as conspicuous as in previous games, but was sharp to keep out Belotti twice in the second half. Getty Images
  • Ethan Ampadu – 6. Did well to deflect a Chiesa shot to safety rather than into his own net, but was later shown red for stamping on Bernadeschi’s shin. PA
    Ethan Ampadu – 6. Did well to deflect a Chiesa shot to safety rather than into his own net, but was later shown red for stamping on Bernadeschi’s shin. PA
  • Joe Rodon – 7. Beaten worryingly easily by Emerson in the first half, not that it cost Wales anything, and generally led Wales’ resistance pluckily thereafter. EPA
    Joe Rodon – 7. Beaten worryingly easily by Emerson in the first half, not that it cost Wales anything, and generally led Wales’ resistance pluckily thereafter. EPA
  • Chris Gunter – 6. The Charlton Athletic defender nearly registered a first Wales goal but headed just past the apex from a James corner. Later booked for a foul which helped his side as Italy were breaking. AFP
    Chris Gunter – 6. The Charlton Athletic defender nearly registered a first Wales goal but headed just past the apex from a James corner. Later booked for a foul which helped his side as Italy were breaking. AFP
  • Connor Roberts – 7. It said much about the meagre pickings Wales had that Roberts’ long throws in the direction of Moore represented some of their best attacking threats. Tenacious in open play. Reuters
    Connor Roberts – 7. It said much about the meagre pickings Wales had that Roberts’ long throws in the direction of Moore represented some of their best attacking threats. Tenacious in open play. Reuters
  • Joe Allen – 5. Made the cheap foul which led to the Pessina goal. Booked for a similar offence on Belotti after the interval. Outclassed by Jorginho and Veratti. AFP
    Joe Allen – 5. Made the cheap foul which led to the Pessina goal. Booked for a similar offence on Belotti after the interval. Outclassed by Jorginho and Veratti. AFP
  • Joe Morrell – 6. The Luton Town midfielder’s loose pass presented Italy with a chance midway through the first half, but went unpunished. Sacrificed in favour of Moore in the second half. AFP
    Joe Morrell – 6. The Luton Town midfielder’s loose pass presented Italy with a chance midway through the first half, but went unpunished. Sacrificed in favour of Moore in the second half. AFP
  • Neco Williams – 6. Thwarted Bernadeschi with a block early on, but saw passes flying over his head with too great a frequency for comfort. EPA
    Neco Williams – 6. Thwarted Bernadeschi with a block early on, but saw passes flying over his head with too great a frequency for comfort. EPA
  • Gareth Bale – 6. Will be sporting a few bruises courtesy of Bastoni. When he did find himself some space, he lashed a volley over when he should have tested Donnarumma. EPA
    Gareth Bale – 6. Will be sporting a few bruises courtesy of Bastoni. When he did find himself some space, he lashed a volley over when he should have tested Donnarumma. EPA
  • Aaron Ramsey – 6. Deployed as a false nine from the start after Moore was rested. Did not have much joy, but did manage to smuggle his way through in the second half, only for the chance to fizzle out. AFP
    Aaron Ramsey – 6. Deployed as a false nine from the start after Moore was rested. Did not have much joy, but did manage to smuggle his way through in the second half, only for the chance to fizzle out. AFP
  • Daniel James – 5. Lucky to avoid punishment for a clumsy tackle in the first half – especially given what later happened to Ampadu. Did not get much change out of his marker Toloi. PA
    Daniel James – 5. Lucky to avoid punishment for a clumsy tackle in the first half – especially given what later happened to Ampadu. Did not get much change out of his marker Toloi. PA
  • SUBS: Kieffer Moore – 7. Brought on shortly after the Ampadu red card, having initially been kept out of the starting XI as he was carrying a yellow card. Wales immediately looked more threatening. AP
    SUBS: Kieffer Moore – 7. Brought on shortly after the Ampadu red card, having initially been kept out of the starting XI as he was carrying a yellow card. Wales immediately looked more threatening. AP
  • Harry Wilson – NA. Tried to raise the tempo in the Wales midfield, and received a kick for his efforts which earned Pessina a yellow card. EPA
    Harry Wilson – NA. Tried to raise the tempo in the Wales midfield, and received a kick for his efforts which earned Pessina a yellow card. EPA
  • Ben Davies – NA. Kept out of the firing line as he was carrying a yellow card into the game, but did see a little game time at the end. Reuters
    Ben Davies – NA. Kept out of the firing line as he was carrying a yellow card into the game, but did see a little game time at the end. Reuters
  • David Brooks – NA. Got on just before the end as Wales manager Robert Page did his best to get a number of players a feel for competitive action. EPA
    David Brooks – NA. Got on just before the end as Wales manager Robert Page did his best to get a number of players a feel for competitive action. EPA
  • Dylan Levitt – NA. Brought on as part of three-player substitution along with Davies and Brooks as the time ticked down. Reuters
    Dylan Levitt – NA. Brought on as part of three-player substitution along with Davies and Brooks as the time ticked down. Reuters
  • ITALY PLAYER RATINGS: Gianluigi Donnarumma – 6. Few players in this tournament enjoy quite such a consistently easy ride as the goalkeeper behind this formidable Italy backline. EPA
    ITALY PLAYER RATINGS: Gianluigi Donnarumma – 6. Few players in this tournament enjoy quite such a consistently easy ride as the goalkeeper behind this formidable Italy backline. EPA
  • Rafael Toloi – 7. Blunted the threat of James, and might have scored, too, when he threw himself bravely at a header from a corner in the second half. Getty Images
    Rafael Toloi – 7. Blunted the threat of James, and might have scored, too, when he threw himself bravely at a header from a corner in the second half. Getty Images
  • Leonardo Bonucci – 7. Untroubled throughout the first half, and was then withdrawn at half time when Italy were 1-0 up and cruising. EPA
    Leonardo Bonucci – 7. Untroubled throughout the first half, and was then withdrawn at half time when Italy were 1-0 up and cruising. EPA
  • Alessandro Bastoni – 7. In for Giorgio Chiellini, and brought plenty of his senior colleague’s toughness, notably when he flattened Bale in the first half. Booked for felling the Real Madrid forward again at the start of the second half. Getty Images
    Alessandro Bastoni – 7. In for Giorgio Chiellini, and brought plenty of his senior colleague’s toughness, notably when he flattened Bale in the first half. Booked for felling the Real Madrid forward again at the start of the second half. Getty Images
  • Emerson Palmieri - 6. So untroubled was he, he even wandered into a striker’s position at one point, and found himself well placed to shoot from Jorginho’s pass, only to see his shot blocked. AP
    Emerson Palmieri - 6. So untroubled was he, he even wandered into a striker’s position at one point, and found himself well placed to shoot from Jorginho’s pass, only to see his shot blocked. AP
  • Jorginho – 8. Seemed to be working to a plan with long, angled passes over the Wales full backs. Might have had an assist or two, as well, if his forwards were sharper. Getty Images
    Jorginho – 8. Seemed to be working to a plan with long, angled passes over the Wales full backs. Might have had an assist or two, as well, if his forwards were sharper. Getty Images
  • Marco Verratti – 8. Won the free kick then earned the ensuing assist as Pessina opened the scoring. Probed cleverly with a range of long passes. AP
    Marco Verratti – 8. Won the free kick then earned the ensuing assist as Pessina opened the scoring. Probed cleverly with a range of long passes. AP
  • Matteo Pessina – 8. Fluked an effort on goal which required a save from Ward, but was fully aware of what was required for his clever finish for the only goal of the game. Might have had another straight after. AFP
    Matteo Pessina – 8. Fluked an effort on goal which required a save from Ward, but was fully aware of what was required for his clever finish for the only goal of the game. Might have had another straight after. AFP
  • Federico Bernardeschi – 7. Struck a post following an elaborate free kick routine. Victim of the foul by Ampadu which saw the Wales player sent off. Reuters
    Federico Bernardeschi – 7. Struck a post following an elaborate free kick routine. Victim of the foul by Ampadu which saw the Wales player sent off. Reuters
  • Federico Chiesa – 6. Lashed a shot towards goal, which was deflected wide by Ampadu. Went searching for a goal, but found his route to the net blocked by a massed Wales defence. EPA
    Federico Chiesa – 6. Lashed a shot towards goal, which was deflected wide by Ampadu. Went searching for a goal, but found his route to the net blocked by a massed Wales defence. EPA
  • Andrea Belotti – 7. Ever willing, even of he did look laboured at times. Near to getting onto the end of a cross early on, then flashed a good chance wide. Found Ward in his way twice in the second half. EPA
    Andrea Belotti – 7. Ever willing, even of he did look laboured at times. Near to getting onto the end of a cross early on, then flashed a good chance wide. Found Ward in his way twice in the second half. EPA
  • SUBS: Francesco Acerbi – 6. On for Bonucci at half time, he was lucky not to give up a goal when he lost Ramsey. Inches away from heading in at a corner. AFP
    SUBS: Francesco Acerbi – 6. On for Bonucci at half time, he was lucky not to give up a goal when he lost Ramsey. Inches away from heading in at a corner. AFP
  • Bryan Cristante – NA. One of four second-half substitutes brought on by Roberto Mancini, as the game became like testimonial for the home team. Getty Images
    Bryan Cristante – NA. One of four second-half substitutes brought on by Roberto Mancini, as the game became like testimonial for the home team. Getty Images
  • .Giacomo Raspadori – NA. Given a taste of the atmosphere with Italy counting down the minutes to another win. Getty Images
    .Giacomo Raspadori – NA. Given a taste of the atmosphere with Italy counting down the minutes to another win. Getty Images
  • Gaetano Castrovilli – NA. Looked delighted to have another cap and a match fee with the game all but won. AFP
    Gaetano Castrovilli – NA. Looked delighted to have another cap and a match fee with the game all but won. AFP
  • Salvatore Sirigu – NA. Bizarrely introduced for Donnarumma in injury time, even though the first choice goalkeeper had not even had cause to get his gloves dirty by that point. PA
    Salvatore Sirigu – NA. Bizarrely introduced for Donnarumma in injury time, even though the first choice goalkeeper had not even had cause to get his gloves dirty by that point. PA

Wales v Italy player ratings: Gareth Bale 6, Daniel James 5; Jorginho 8, Marco Verratti 8


Paul Radley
  • English
  • Arabic

Matteo Pessina scored the only goal as Italy made it three wins from three with victory over 10-man Wales in Rome.

The Italians extended their unbeaten run to 30 games and topped the group in the process as they advanced to the knockout phase in some comfort.

The result also meant Italy have gone 11 games without conceding a goal. They have scored 32 goals of their own in that space of time.

Despite defeat, Wales also advanced to the next phase, as they finished runners up in the group ahead of Switzerland.

Assessing the performances from the Stadio Olimpico, Paul Radley has provided his player ratings in the photo gallery above.

Liverpool 4-1 Shrewsbury

Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')

Shrewsbury
Udoh (27'minutes)

Man of the Match: Kaide Gordon (Liverpool)

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 
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EDate%20started%3A%3C%2Fstrong%3E%202020%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Khaldoon%20Bushnaq%20and%20Tariq%20Seksek%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20Global%20Market%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20HealthTech%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%20100%3Cbr%3E%3Cstrong%3EFunding%20to%20date%3A%3C%2Fstrong%3E%20%2415%20million%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

Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

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

The biog

Name: Abeer Al Shahi

Emirate: Sharjah – Khor Fakkan

Education: Master’s degree in special education, preparing for a PhD in philosophy.

Favourite activities: Bungee jumping

Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

All you need to know about Formula E in Saudi Arabia

What The Saudia Ad Diriyah E-Prix

When Saturday

Where Diriyah in Saudi Arabia

What time Qualifying takes place from 11.50am UAE time through until the Super Pole session, which is due to end at 12.55pm. The race, which will last for 45 minutes, starts at 4.05pm.

Who is competing There are 22 drivers, from 11 teams, on the grid, with each vehicle run solely on electronic power.

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The Bio

Hometown: Bogota, Colombia
Favourite place to relax in UAE: the desert around Al Mleiha in Sharjah or the eastern mangroves in Abu Dhabi
The one book everyone should read: 100 Years of Solitude by Gabriel Garcia Marquez. It will make your mind fly
Favourite documentary: Chasing Coral by Jeff Orlowski. It's a good reality check about one of the most valued ecosystems for humanity

THE%C2%A0SPECS
%3Cp%3EEngine%3A%204-cylinder%202.5-litre%20%2F%202-litre%20turbo%0D%3Cbr%3EPower%3A%20188hp%20%2F%20248hp%0D%3Cbr%3ETorque%3A%20244Nm%20%2F%20370Nm%0D%3Cbr%3ETransmission%3A%207-speed%20auto%0D%3Cbr%3EOn%20sale%3A%20now%0D%3Cbr%3EPrice%3A%20From%20Dh110%2C000%0D%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%20%3C%2Fstrong%3EGrowdash%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJuly%202022%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ESean%20Trevaskis%20and%20Enver%20Sorkun%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3ERestaurant%20technology%0D%3Cbr%3E%3Cstrong%3EFunding%20so%20far%3A%3C%2Fstrong%3E%20%24750%2C000%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFlat6Labs%2C%20Plus%20VC%2C%20Judah%20VC%2C%20TPN%20Investments%20and%20angel%20investors%2C%20including%20former%20Talabat%20chief%20executive%20Abdulhamid%20Alomar%2C%20and%20entrepreneur%20Zeid%20Husban%3C%2Fp%3E%0A
Squads

Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa

India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh

UAE currency: the story behind the money in your pockets
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Company profile

Company name: Dharma

Date started: 2018

Founders: Charaf El Mansouri, Nisma Benani, Leah Howe

Based: Abu Dhabi

Sector: TravelTech

Funding stage: Pre-series A 

Investors: Convivialite Ventures, BY Partners, Shorooq Partners, L& Ventures, Flat6Labs

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

MATCH INFO

Liverpool 0

Stoke City 0

Man of the Match: Erik Pieters (Stoke)

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5