Manchester United's Edinson Cavani, kicks the ball during the Europa League semi final, first leg soccer match between Manchester United and Roma at Old Trafford in Manchester, England. AP
Manchester United's Edinson Cavani, kicks the ball during the Europa League semi final, first leg soccer match between Manchester United and Roma at Old Trafford in Manchester, England. AP
Manchester United's Edinson Cavani, kicks the ball during the Europa League semi final, first leg soccer match between Manchester United and Roma at Old Trafford in Manchester, England. AP
Manchester United's Edinson Cavani, kicks the ball during the Europa League semi final, first leg soccer match between Manchester United and Roma at Old Trafford in Manchester, England. AP

Ole Gunnar Solskjaer 'absolutely delighted' as Edinson Cavani leads rout of Roma


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Ole Gunnar Solskjaer will keep trying to persuade Edinson Cavani to stay after the veteran's man-of-the-match display against Roma put Manchester United on the brink of the Europa League final.

Having fallen at the semi-final stage of various competitions on four occasions over the last two seasons, the Red Devils took a giant stride towards the Gdansk showpiece by winning a 6-2 thriller on Thursday evening.

Roma had gone into half-time of the first leg ahead after Bruno Fernandes' fine opener was cancelled out by a Lorenzo Pellegrini penalty, before ex-Manchester City striker Edin Dzeko bundled them into the lead.

But Cavani fired home a stunning leveller early in the second half, before tapping home from close range.

The 34-year-old was then taken down for the penalty scored by Fernandes and, after Paul Pogba headed home, provided a superb pass for substitute Mason Greenwood to make it six.

"We want to go through, of course," Solskjaer said. "Good reaction at half-time

"I thought we played some good stuff in the first half as well but we forgot you have to run back as well and you have to run back quick.

"The second half we did that part better and of course that creates more opportunities to attack.

"Edinson was excellent, as a centre forward should be playing - running the channels, being a focal point, creating chances for others, scoring goals, missing a couple of chances as well. Absolutely delighted with him."

Cavani's future is subject of widespread speculation as the Uruguay internationals considers returning to South America after a challenging first season at Old Trafford.

The former Paris Saint-German striker signed on a one-season deal in October with an option for a further year, which Solskjaer has not given up on him taking up just yet.

"He was out for seven months and he'd not been playing football for a long, long time before he came to us," Solskjaer said.

"He's had his couple of injuries and he's now worked really hard to get back fit and he shows his qualities.

"He knows my feelings. He knows that I'd love to him for another year.

"We have spoken about it. I understand this year has been very difficult but I've promised him that Old Trafford and Manchester is a different place with our fans in the stadium.

"He must try to get that feeling, to be on our side. Manchester is a fantastic place to live.

"I'm doing my best so let's see. Of course nights like this, hopefully we can get to the final and hopefully he can see himself being here for another year."

Roma left the pitch crestfallen after their almighty collapse at Old Trafford, where their three first-half injuries took their toll in a dramatic first leg.

Head coach Paulo Fonseca said: "It's a heavy defeat. We had a good first half but we didn't exist in the second.

"It's difficult to explain how the same team that did so well in the first half had that kind of second half.

"It's hard to play against a side like United without having the substitutions (to make in the second half)."

Fonseca also felt the decision to award the penalty that made it 4-2 was key, claiming Solskjaer agreed that ex-United defender Chris Smalling's challenge on Cavani did not warrant a spot-kick.

"Even the Manchester United coach was very honest and didn't think it was a penalty either," the Roma boss said. "I really didn't think it as a penalty.

"It was a decisive moment in the game and it was tough to take."

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Range: 400km

Power: 134bhp

Torque: 175Nm

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Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

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Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

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Why your domicile status is important

Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.

UK’s AI plan
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Company%20profile
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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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Results

5pm: Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Rawat Al Reef, Adrie de Vries (jockey), Abdallah Al Hammadi (trainer)

5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m; Winner: Noof KB, Richard Mullen, Ernst Oertel

6pm: Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Seven Skies, Bernardo Pinheiro, Qaiss Aboud

6.30pm: Handicap (PA) Dh80,000 (T) 2,200m; Winner: Jabalini, Szczepan Mazur, Ibrahim Al Hadhrami

7pm: UAE Arabian Derby – Prestige (PA) Dh150,000 (T) 2,200m; Winner: Dergham Athbah, Richard Mullen, Mohamed Daggash

7.30pm: Emirates Championship – Group 1 (PA) Dh1,000,000 (T) 2,200m; Winner: Somoud, Richard Mullen, Jean de Roualle

8pm: Abu Dhabi Championship – Group 3 (TB) Dh380,000 (T) 2,200m; Winner: Irish Freedom, Antonio Fresu, Satish Seemar

FULL%20RESULTS
%3Cp%3E%3Cstrong%3EMiddleweight%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEslam%20Syaha%20(EGY)%20bt%20Robin%20Roos%20(SWE)%20%0D%3Cbr%3E%3Cstrong%3E%0D%3Cbr%3EWelterweight%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAlex%20da%20Silva%20(BRA)%20bt%20Bagyash%20Zharmamatov%20(KGZ)%20%0D%3Cbr%3EMurodov%20Samandar%20(TJK)%20bt%20Lucas%20Sampaio%20(BRA)%20%0D%3Cbr%3EShakhban%20Alkhasov%20(RUS)%20bt%20Salamat%20Orozakunov%20(KGZ)%0D%3Cbr%3EKhotamjon%20Boynazarov%20(UZB)%20bt%20Mikail%20Bayram%20(FRA)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EBantamweight%20%3C%2Fstrong%3E%0D%3Cbr%3EJieleyisi%20Baergeng%20(CHN)%20bt%20Xavier%20Alaoui%20(CAN)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EFlyweight%20%3C%2Fstrong%3E%0D%3Cbr%3ERashid%20Vagabov%20(RUS)%20bt%20Lun%20Qui%20(CHN)%20%0D%3Cbr%3EYamato%20Fujita%20(JPN)%20bt%20Furkatbek%20Yokubov%20(UZB)%20%0D%3Cbr%3EAaron%20Aby%20(WLS)%20bt%20Joevincent%20So%20(PHI)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20176lb%20%3C%2Fstrong%3E%0D%3Cbr%3EMark%20Hulm%20(RSA)%20bt%20Erkin%20Darmenov%20(KAZ)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20160lb%20%3C%2Fstrong%3E%0D%3Cbr%3ERustam%20Serbiev%20(BEL)%20bt%20Anar%20Huseyinov%20(AZE)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20150lb%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EIslam%20Reda%20(EGY)%20bt%20Ernie%20Braca%20(PHI)%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EFlyweight%20(women)%3C%2Fstrong%3E%20%0D%3Cbr%3EBaktygul%20Kurmanbekova%20(KGZ)%20bt%20Maria%20Eugenia%20Zbrun%20(ARG)%20%0D%3Cbr%3E%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

The specs
Engine: 2.5-litre, turbocharged 5-cylinder

Transmission: seven-speed auto

Power: 400hp

Torque: 500Nm

Price: Dh300,000 (estimate)

On sale: 2022 

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

Business Insights
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COMPANY%20PROFILE
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