From his rented family apartment overlooking Central Park on Manhattan's upper west side, Pep Guardiola has watched the seasons turn.
The stifling heat of the New York summer gave way to a changing palette of the autumn foliage: reds, oranges, browns and golds. The Catalan has been linked with coaching clubs who play in almost as many colours.
Helped by superstorm Sandy, the leaves will be gone in a few weeks. When they return in spring, Guardiola will be aware that decision time is approaching.
For the world's most successful coach of recent times, thanks to his four years in charge at Barcelona, there is no shortage of suitors, although few will show their intentions publicly.
Guardiola is deeply respected within football, but the Barca job was taking a strain and speeded up the ageing process at a club where the managerial fuse burns down quickly.
Guardiola went from heartthrob to hairless before he decided he wanted to take some time out with his family. It went against convention, but Guardiola did not want to burn out and miss his three children growing up.
So he decided to spend a year in Manhattan with his family, a year to soak up the culture, to be relatively anonymous, to attend sporting events such as golf's Ryder Cup where he walked the fairways with his family and smiled when fans of English clubs suggested he should take charge of their team.
He watched the US Open too where he met Sir Alex Ferguson, the Manchester United manager.
Guardiola is reading widely and improving his English, probably ahead of an appointment at an English club.
"I respect him for the decision he's taken," said the former United captain Roy Keane, who also turned to management and now, as a television pundit, spends time studying the Barcelona model, including watching training sessions.
"He was successful and decided to take some time out with the family to enjoy life. He's not going to struggle getting back into football, is he?"
The decision was Guardiola's and he was sufficiently confident in his own abilities to spurn Chelsea, who were pondering over whether to keep Roberto di Matteo in charge at the end of May, despite him lifting the European Cup.
Many in football know they only get one chance to board a train before it leaves, but Guardiola is the man with the first class open ticket who can take his pick.
He will make the right choice, the right challenge. He knows that some think he had it easy at Camp Nou, that despite winning 14 trophies including two European Cups, two world club titles and three league titles, not everyone was convinced.
He had, after all, inherited a team of world-class stars and a player who was fast becoming the best in the world.
Detractors ignore the glowing references from his players and others who worked with him closely who talked of his attention to detail, his research, knowledge garnered from years as a top level player, intelligence, his feeling for Barca and his drive to win.
That self-imposed intensity and pressure, the increasingly fractured relationship with a couple of pumped up egos got to him in the end, though, and he had to walk away.
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Where could Guardiola end up next? Read Andy Mitten's analysis here
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He had done four years, far more than most in Spain, but one thing he likes about English football is the longevity afforded to successful managers and the chance to build a legacy.
If he gets that opportunity, it will be frowned upon if he takes a year out after four years.
He would love the idea of replacing Ferguson and if the Scot, who turns 71 next month, was to recommend a replacement tomorrow it would be the Catalan, 42.
United, Real Madrid and Barcelona are the three biggest football clubs in the world. Guardiola has triumphed at one, joining another is out of the question and that leaves United.
Ferguson is unlikely to leave so soon, so cast your eyes three miles across Manchester towards Manchester City. Actually, the bosses of the two Manchester clubs work less than a half a mile apart on a day-to-day basis, with both training grounds located in Carrington on the city's western fringe.
There is not a spot of land on earth blessed with so much football talent each working day.
City's recently appointed chief executive Ferran Soriano, who was at Barcelona, knows and likes Guardiola.
City's newly hired sporting director, Txiki Begiristain, was also at Barcelona where he worked closely with Guardiola as a player and then as the sporting director, with great success.
It does not take Einstein to join the dots, dots which become clearer each time City fail in Europe.
All three are intelligent, successful, at ease in many different football languages.
They trust each other, they played a part in producing arguably the greatest team the world has ever seen. Could that be repeated on the blue side of Manchester?
Barca fans do not expect Guardiola to return, but they do not want him to return armed with the riches from another club which Barca cannot compete with.
They do not want to lose Sergio Busquets, 24, who is not paid like Barca's bigger names, is young enough to be the future of another club and good enough to build a team around. They do not want to lose Lionel Messi, naturally.
Guardiola is holding all the aces.
Advised by his agent, his wife and his brother, he will decide what appeals. But first, he will experience the snows of winter as he enjoys his season out in the States.
THE TROPHIES: GUARDIOLA'S TRACK RECORD
Primera Liga: 2009,2010, 2011
Copa del Rey: 2009, 2012
Spanish Supercopa: 2009, 2010, 2011
Champions League: 2009, 2011
Uefa Super Cup: 2009, 2011
Fifa Club World Cup: 2009, 2011
sports@thenational.ae
'Cheb%20Khaled'
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Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
The British in India: Three Centuries of Ambition and Experience
by David Gilmour
Allen Lane
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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
At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
TUESDAY'S ORDER OF PLAY
Centre Court
Starting at 2pm:
Elina Svitolina (UKR) [3] v Jennifer Brady (USA)
Anastasia Pavlyuchenkova (RUS) v Belinda Bencic (SUI [4]
Not before 7pm:
Sofia Kenin (USA) [5] v Elena Rybakina (KAZ)
Maria Sakkari (GRE) v Aryna Sabalenka (BLR) [7]
Court One
Starting at midday:
Karolina Muchova (CZE) v Katerina Siniakova (CZE)
Kristina Mladenovic (FRA) v Aliaksandra Sasnovich (BLR)
Veronika Kudermetova (RUS) v Dayana Yastermska (UKR)
Petra Martic (CRO) [8] v Su-Wei Hsieh (TPE)
Sorana Cirstea (ROU) v Anett Kontaveit (EST)
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
THE DETAILS
Deadpool 2
Dir: David Leitch
Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz
Four stars
Day 1, Dubai Test: At a glance
Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.
Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.
The verdict Sri Lanka want to make history by becoming the first team to beat Pakistan in a full Test series in the UAE. They could not have made a better start, first by winning the toss, then by scoring freely on an easy-paced pitch. The fact Yasir Shah found some turn on Day 1, too, will have interested their own spin bowlers.
