France's domestic league season begins Friday night with the meeting of the last two clubs to lift the title. Sometimes, the fixture calendar throws up quirks like this, although nobody will mistake Montpellier versus Paris Saint Germain (PSG) as a joust between the two leading contenders to win le championnat in 2014.
It looks more like a face-off between two eras, with Montpellier as the representatives of an age when provincial teams with limited budgets had enough cunning and punch to have turned French football into an unusually hard league to forecast. Over the last six years, there have been six different champions of Ligue 1.
Montpellier's 2012 triumph may have ranked as a significant shock, but when Lille had won it the year before, they, too, began as outsiders. Nor were Bordeaux widely expected to triumph in 2009. Even Marseille, the best-supported club in France and table toppers at the end of 2009/10, were regaining the prize after an 18-year gap.
But PSG's wealth, swelled hugely since the club's 2011 takeover by Qatari investment, makes them overwhelming favourites to replace this sequence of shifting silverware with a phase of consolidating power. The transformation of that club continues apace. The recruitment of Edinson Cavani, at close to €65 million (Dh318.7m) from Napoli, against puts PSG at the top of the register of single spends on an individual in a transfer window.
He joined this summer, but having been involved with Uruguay at the Confederations Cup, only joined his new colleagues last week and will probably not be in the starting XI this evening.
Once he is up and running, the smooth functioning, or otherwise, of his partnership with Zlatan Ibrahimovic, will intrigue, as will the use of them by Laurent Blanc, who succeeds Carlo Ancelotti as head coach.
Ibrahimovic towered over Paris last season, his first in France, not simply for the 33 goals in league and Uefa Champions League play, but the double-figures he reached in assists.
The Swede was worth a goal-a-match to PSG, whose title was their first since the far-less-monied days of the 1990s, in a division which had earned a notoriety for being lower-scoring than most comparable European leagues.
To which alignment should Ligue 1 be compared? In the Uefa rankings, it has long hovered around the fifth-best mark, behind England, Spain, Germany and Italy, and just above Portugal.
PSG's economic might has opened up new possibilities.
They reached the quarter-finals of the Champions League last April, and will begin among the genuine dark horses for that competition in 2013/14.
But they are also aware that, having left the likes of Marseille, Olympique Lyonnais and Lille behind economically – and Montpellier a long way back – another financially muscular opponent is upon them.
Monaco, promoted from the second tier and backed by the Russian billionaire Dmitri Rybolovlev, have signposted their intentions dramatically.
The €60m fee paid by Monaco for the Colombian striker Radamel Falcao, who has joined from Atletico Madrid, makes him the second-costliest transfer anywhere in the current window. PSG versus Monaco, incidentally, is slated for the third weekend of September, and is already anticipated as France's summit fixture for the next few years.
Early French Ligue 1 fixtures
Friday
Montpellier v PSG, 10.30pm
Saturday
Bordeaux v Monaco, 11pm
Evian Thonon v Sochaux, 11pm
Lille v Lorient, 11pm
Lyon v Nice, 11pm
Nantes v Bastia, 11pm
Rennes v Reims, 11pm
Valenciennes v Toulouse, 11pm
Sunday
AC Ajaccio v St Etienne, 7pm
Guingamp v Marseille, 11pm
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Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Predictions
Predicted winners for final round of games before play-offs:
- Friday: Delhi v Chennai - Chennai
- Saturday: Rajasthan v Bangalore - Bangalore
- Saturday: Hyderabad v Kolkata - Hyderabad
- Sunday: Delhi v Mumbai - Mumbai
- Sunday - Chennai v Punjab - Chennai
Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Last-16
France 4
Griezmann (13' pen), Pavard (57'), Mbappe (64', 68')
Argentina 3
Di Maria (41'), Mercado (48'), Aguero (90 3')
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
If you go
The flights
Etihad flies direct from Abu Dhabi to San Francisco from Dh5,760 return including taxes.
The car
Etihad Guest members get a 10 per cent worldwide discount when booking with Hertz, as well as earning miles on their rentals. A week's car hire costs from Dh1,500 including taxes.
The hotels
Along the route, Motel 6 (www.motel6.com) offers good value and comfort, with rooms from $55 (Dh202) per night including taxes. In Portland, the Jupiter Hotel (https://jupiterhotel.com/) has rooms from $165 (Dh606) per night including taxes. The Society Hotel https://thesocietyhotel.com/ has rooms from $130 (Dh478) per night including taxes.
More info
To keep up with constant developments in Portland, visit www.travelportland.com. Good guidebooks include the Lonely Planet guides to Northern California and Washington, Oregon & the Pacific Northwest.
Despacito's dominance in numbers
Released: 2017
Peak chart position: No.1 in more than 47 countries, including the United States, the United Kingdom, Australia and Lebanon
Views: 5.3 billion on YouTube
Sales: With 10 million downloads in the US, Despacito became the first Latin single to receive Diamond sales certification
Streams: 1.3 billion combined audio and video by the end of 2017, making it the biggest digital hit of the year.
Awards: 17, including Record of the Year at last year’s prestigious Latin Grammy Awards, as well as five Billboard Music Awards
RESULTS
4pm: Al Bastakiya Listed US$250,000 (Dirt) 1,900m
Winner: Yulong Warrior, Richard Mullen (jockey), Satish Seemar (trainer)
4.35pm: Mahab Al Shimaal Group 3 $200,000 (D) 1,200m
Winner: Jordan Sport, Adrie de Vries, Fawzi Nass
5.10pm: Nad Al Sheba Conditions $200,000 (Turf) 1,200m
Winner: Jungle Cat, William Buick, Charlie Appleby
5.45pm: Burj Nahaar Group 3 $200,000 (D) 1,600m
Winner: Kimbear, Patrick Dobbs, Doug Watson
6.20pm: Jebel Hatta Group 1 $300,000 (T) 1,800m
Winner: Blair House, James Doyle, Charlie Appleby
6.55pm: Al Maktoum Challenge Round-3 Group 1 $400,000 (D) 2,000m
Winner: North America, Richard Mullen, Satish Seemar
7.30pm: Dubai City of Gold Group 2 $250,000 (T) 2,410m
Winner: Hawkbill, William Buick, Charlie Appleby.
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Specs%20
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MATCH INFO
Argentina 47 (Tries: Sanchez, Tuculet (2), Mallia (2), De La Fuente, Bertranou; Cons: Sanchez 5, Urdapilleta)
United States 17 (Tries: Scully (2), Lasike; Cons: MacGinty)
Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
WWE Super ShowDown results
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Finn Balor defeated Andrade to stay WWE Intercontinental Championship
Shane McMahon defeated Roman Reigns
Lars Sullivan won by disqualification against Lucha House Party
Randy Orton beats Triple H
Braun Strowman beats Bobby Lashley
Kofi Kingston wins against Dolph Zigggler to retain the WWE World Heavyweight Championship
Mansoor Al Shehail won the 50-man Battle Royal
The Undertaker beat Goldberg
Ferrari
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