European champions Real Madrid will expect to take another step closer to becoming the first team in 25 years to retain the Champions League when they host Schalke on Tuesday holding a 2-0 lead from the first leg of their last 16 tie.
Madrid have strung together 10 consecutive victories in Europe stretching back to their successful run to their 10th European Cup last season, but have found the going a lot tougher domestically in 2015.
The club surrendered their lead at the top of La Liga at the weekend as they were beaten 1-0 at Athletic Bilbao, whilst Barcelona thrashed Rayo Vallecano 6-1.
That was Madrid’s fourth defeat in 14 games this year with coach Carlo Ancelotti admitting he was at a loss to explain how his star-studded strike force of Cristiano Ronaldo, Karim Benzema and Gareth Bale has so suddenly gone off the boil.
“It seems strange to say Madrid have a problem up front when we have scored so many goals throughout the season, but I think it is the truth,” said the Italian on Saturday.
However, captain Iker Casillas has insisted that they won’t suffer a hangover from their La Liga woes at the Bernabeu.
“This competition is different. For Madrid fans it means everything,” he told the club’s website.
Schalke were on the receiving end of Real’s run towards the title at the same stage of the competition last season in a 9-2 aggregate hammering.
And Casillas is adamant that Ancelotti’s men still have all the qualities required to go all the way once more.
“We know that it will be very difficult but we will fight to achieve it. We are ambitious and we have a mixture of youth and experience so why not?
“Last year we played against teams that had caused us problems in the past and we were capable to play good football and get to the final. We will give everything to get to Berlin.
“We have the team to do it and we hope to repeat the success of last year.”
Madrid will be boosted by the return of Luka Modric after over four months out with a torn thigh muscle.
Sergio Ramos also returned to training on Sunday after a month on the sidelines with a hamstring problem, but isn’t expected to be risked by Ancelotti with a potentially decisive La Liga clash with Barcelona just 10 days away.
Schalke, meanwhile, enjoyed a far more successful weekend as they registered a first win in five games with a 3-1 victory over Hoffenheim.
That result boosted the club’s chances of a return to the Champions League next season, but left-back Christian Fuchs retains hope a famous comeback at the Bernabeu.
“We travel now to Madrid in a positive frame of mind, no one will bet on us, so maybe there is a chance for us,” said the 28-year-old.
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What is type-1 diabetes
Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.
It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.
Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.
Being overweight or obese increases the chances of developing the more common type 2 diabetes.
COMPANY PROFILE
Name: Rain Management
Year started: 2017
Based: Bahrain
Employees: 100-120
Amount raised: $2.5m from BitMex Ventures and Blockwater. Another $6m raised from MEVP, Coinbase, Vision Ventures, CMT, Jimco and DIFC Fintech Fund
From Conquest to Deportation
Jeronim Perovic, Hurst
Mia Man’s tips for fermentation
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
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
The winners
Fiction
- ‘Amreekiya’ by Lena Mahmoud
- ‘As Good As True’ by Cheryl Reid
The Evelyn Shakir Non-Fiction Award
- ‘Syrian and Lebanese Patricios in Sao Paulo’ by Oswaldo Truzzi; translated by Ramon J Stern
- ‘The Sound of Listening’ by Philip Metres
The George Ellenbogen Poetry Award
- ‘Footnotes in the Order of Disappearance’ by Fady Joudah
Children/Young Adult
- ‘I’ve Loved You Since Forever’ by Hoda Kotb
Lexus LX700h specs
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Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
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The specs: Volvo XC40
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Engine: 2.0-litre, turbocharged in-line four-cylinder
Gearbox: Eight-speed automatic
Power: 250hp @ 5,500rpm
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Fuel economy, combined: 10.4L / 100km
Your rights as an employee
The government has taken an increasingly tough line against companies that fail to pay employees on time. Three years ago, the Cabinet passed a decree allowing the government to halt the granting of work permits to companies with wage backlogs.
The new measures passed by the Cabinet in 2016 were an update to the Wage Protection System, which is in place to track whether a company pays its employees on time or not.
If wages are 10 days late, the new measures kick in and the company is alerted it is in breach of labour rules. If wages remain unpaid for a total of 16 days, the authorities can cancel work permits, effectively shutting off operations. Fines of up to Dh5,000 per unpaid employee follow after 60 days.
Despite those measures, late payments remain an issue, particularly in the construction sector. Smaller contractors, such as electrical, plumbing and fit-out businesses, often blame the bigger companies that hire them for wages being late.
The authorities have urged employees to report their companies at the labour ministry or Tawafuq service centres — there are 15 in Abu Dhabi.
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