Real Madrid's Gonzalo Higuain started the 2009-10 season on the bench, but, from mid-October became a regular. And he repaid manager Manuel Pellegrini with goals, plenty of them: 10 in just nine league starts.
Real Madrid's Gonzalo Higuain started the 2009-10 season on the bench, but, from mid-October became a regular. And he repaid manager Manuel Pellegrini with goals, plenty of them: 10 in just nine league starts.
Real Madrid's Gonzalo Higuain started the 2009-10 season on the bench, but, from mid-October became a regular. And he repaid manager Manuel Pellegrini with goals, plenty of them: 10 in just nine league starts.
Real Madrid's Gonzalo Higuain started the 2009-10 season on the bench, but, from mid-October became a regular. And he repaid manager Manuel Pellegrini with goals, plenty of them: 10 in just nine leagu

Higuain so hard to stop


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They say it is in times of adversity that great men are made. Gonzalo Higuain may have only turned 22 a few weeks ago, but if he is on the cusp of greatness it is also thanks to the adversity he has overcome in the first four months of this season. You would have thought that a 22-year-old forward who scores 22 goals, as he did for Real Madrid last year, could consider his job safe. Not at the Bernabeu.

Higuain spent the summer watching as Real brought in a string of players who just happened to play his preferred positions, wing and striker: Karim Benzema, Kaka and Cristiano Ronaldo. Serious competition. Plus, of course, there were Rafael van der Vaart, Raul and Ruud van Nistelrooy. He must have thought getting playing time would be difficult. Little did he know that his very survival at the club would be in doubt.

Real told him they would make a decision during training camp whether to hang on to him or Alvaro Negredo, yet another newcomer who had scored 19 goals the previous season. "I'm not scared. If I do my best and succeed, I'll be happy. If I do my best and fail, it will be because I failed against champions. I can live with that," he told the Spanish press. You probably know what happened next. Negredo was shipped to Seville.

Higuain started on the bench, but, from mid-October became a regular. And he repaid manager Manuel Pellegrini with goals, plenty of them: 10 in just nine league starts, plus three appearances as a substitute. That kind of reliability has followed him throughout his career. Like those thoroughbreds who never disappoint, Higuain has made a habit of popping up when it matters. And, like the race horses, he has first-rate bloodlines. His father, Jorge, was a top-drawer defender who starred for Boca and River. His mother's brother, Santos Zacarias, was also a successful footballer, as is his brother, Federico.

Perhaps that is why he made his debut for River at 17 and, in a few months, found himself at the centre of diplomatic dispute. Because he holds a French passport - his father was playing for Brest when he was born - Raymond Domenech called him up for Les Bleus. "I'm not in any kind of hurry to decide which country I want to represent," he said, backing up his words by turning down every call up from Argentina and France until none other than a certain Diego Maradona brought him on board earlier this year for the crucial qualifying match against Peru. What did Higuain do? Why, he scored, of course.

River Plate was always going to be a tight fit for a boy with his talents which is why, like so many before him, he moved to Europe after 18 months as a regular at El Monumental. He joined Real Madrid for ?15million (Dh79m) and immediately made an impact as Fabio Capello's side came from behind to seal an unlikely Primera Liga title. Capello's successor, Bernd Schuster, tried to bring him along slowly in his first season, but Higuain still scored eight goals in 25 games, of which he started just seven.

Then, of course, came the break-out year, 2008-09, the season in which he scored 22 Liga goals (including four in a single, incredible outing against Malaga) but still saw his place threatened the following summer. Now, despite the competition, he's once again a key figure in the side. It is not difficult to see why. Higuain has the mix of size (a solid 6ft 1in), pace and technique, coupled with the versatility of being able to line up anywhere on the attacking front and even as a winger in a 4-4-2. Pellegrini loves the fact he can slot him anywhere or even send him in off the bench: the sight of Higuain stripping off halfway through the second half terrifies battle-weary opposing defenders.

He may not be considered a full-fledged Galactico. But given the hit-or-miss performances this season of those who are (Raul and Benzema come to mind), it probably will not be long before he achieves that status. And, given his age, we can expect him to score goals and make headlines for the next decade or so. sports@thenational.ae

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

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Director: James Cameron

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Rating: 4.5/5

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)

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

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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The specs

Engine: Four electric motors, one at each wheel

Power: 579hp

Torque: 859Nm

Transmission: Single-speed automatic

Price: From Dh825,900

On sale: Now

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The specs: 2018 BMW R nineT Scrambler

Price, base / as tested Dh57,000

Engine 1,170cc air/oil-cooled flat twin four-stroke engine

Transmission Six-speed gearbox

Power 110hp) @ 7,750rpm

Torque 116Nm @ 6,000rpm

Fuel economy, combined 5.3L / 100km

Step by step

2070km to run

38 days

273,600 calories consumed

28kg of fruit

40kg of vegetables

45 pairs of running shoes

1 yoga matt

1 oxygen chamber

MATCH INFO

France 3
Umtiti (8'), Griezmann (29' pen), Dembele (63')

Italy 1
Bonucci (36')

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

RESULT

Bayern Munich 3 Chelsea 2
Bayern: Rafinha (6'), Muller (12', 27')
Chelsea: Alonso (45' 3), Batshuayi (85')

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

The specs: 2019 Audi A7 Sportback

Price, base: Dh315,000

Engine: 3.0-litre V6

Transmission: Seven-speed automatic

Power: 335hp @ 5,000rpm

Torque: 500Nm @ 1,370rpm

Fuel economy 5.9L / 100km

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5.30pm: Maiden (PA) Dh80,000 (T) 1,600m, Winner: Hisham Al Khalediah II, Fernando Jara, Mohamed Daggash.

6pm: Handicap (PA) Dh85,000 (T) 1,600m, Winner: Qader, Adrie de Vries, Jean de Roualle

6.30pm: Abu Dhabi Championship Listed (PA) Dh180,000 (T) 1,600m, Winner: Mujeeb, Fabrice Veron, Eric Lemartinel

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,600m, Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

7.30pm: Handicap (TB) Dh90,000 (T) 1,600m, Winner: Shanaghai City, Fabrice Veron, Rashed Bouresly

8pm: Handicap (TB) Dh100,000 (T) 1,400m, Winner: Nayslayer, Bernardo Pinheiro, Jaber Ramadhan

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Name: Qyubic
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Start-up hopes to end Japan's love affair with cash

Across most of Asia, people pay for taxi rides, restaurant meals and merchandise with smartphone-readable barcodes — except in Japan, where cash still rules. Now, as the country’s biggest web companies race to dominate the payments market, one Tokyo-based startup says it has a fighting chance to win with its QR app.

Origami had a head start when it introduced a QR-code payment service in late 2015 and has since signed up fast-food chain KFC, Tokyo’s largest cab company Nihon Kotsu and convenience store operator Lawson. The company raised $66 million in September to expand nationwide and plans to more than double its staff of about 100 employees, says founder Yoshiki Yasui.

Origami is betting that stores, which until now relied on direct mail and email newsletters, will pay for the ability to reach customers on their smartphones. For example, a hair salon using Origami’s payment app would be able to send a message to past customers with a coupon for their next haircut.

Quick Response codes, the dotted squares that can be read by smartphone cameras, were invented in the 1990s by a unit of Toyota Motor to track automotive parts. But when the Japanese pioneered digital payments almost two decades ago with contactless cards for train fares, they chose the so-called near-field communications technology. The high cost of rolling out NFC payments, convenient ATMs and a culture where lost wallets are often returned have all been cited as reasons why cash remains king in the archipelago. In China, however, QR codes dominate.

Cashless payments, which includes credit cards, accounted for just 20 per cent of total consumer spending in Japan during 2016, compared with 60 per cent in China and 89 per cent in South Korea, according to a report by the Bank of Japan.

'Of Love & War'
Lynsey Addario, Penguin Press

THE SPECS

Touareg Highline

Engine: 3.0-litre, V6

Transmission: 8-speed automatic

Power: 340hp

Torque: 450Nm

Price: Dh239,312

'Brazen'

Director: Monika Mitchell

Starring: Alyssa Milano, Sam Page, Colleen Wheeler

Rating: 3/5