Real Madrid coach Carlo Ancelotti will have to rethink his tactics ahead of the Uefa Champions League return leg after Sergio Ramos came unstuck in an experimental midfield role in the semi-final clash with Juventus.
Acclaimed as one of the game’s best centre-halves, Ramos looked like a fish out of water in the middle of the pitch in their 2-1 first leg defeat on Tuesday both defensively in front of the backline and most noticeably in building play. “I am here to help the team wherever I can,” Ramos told reporters.
“The other day it worked out for me but this was a bad game on a personal and a group level ... I have to run a lot more than in central defence but that is not a big worry for me. We have to be self-critical and learn from our mistakes.” Real have suffered an injury crisis in recent weeks that led Ancelotti to look at different options in midfield to cover for the absence of Luka Modric as he was not convinced by the obvious choices of Asier Illarramendi and Lucas Silva.
Palermo
The future of reported Chelsea target Paulo Dybala will be decided in the next two weeks, according to Palermo president Maurizio Zamparini. Dybala is Palermo’s leading scorer with 13 Serie A goals and is thought to have attracted the attention of top European clubs including Chelsea, Paris Saint-Germain and Juventus.
Palermo are keen to cash in on the 21-year-old Argentine forward after he turned down a three-year contract extension in January. “At least three teams are really interested in him,” Zamparini told Italian newspaper Giornale di Sicilia. “The apple is ripe and we are ready to pick it. I think in 10, or a maximum of 15 days we will know his future. We will meet with the player and his agent to complete the deal. Those who understand football realise his potential.”
Werder Bremen
Franco Di Santo has given Werder Bremen fans hope by saying he is set to stay with the Bundesliga club. With 13 goals this season, the striker has had a major hand in the club’s recent revival, which has taken them into the running for a Europa League place. His performances have caught the eye of several clubs, though, and with his contract running out in just over a year’s time, he could be made available for a cut-price fee this summer. But that is not a likely scenario, according to the 26-year-old Argentine. “There is currently no decisive argument as to why I would leave the club,” he told Sport Bild magazine. How Bremen perform over their final three games of the season could determine the forward’s future. “If we do make it into the Europa League, then that would certainly be a further argument for Werder,” he said.
Switzerland
State prosecutors in Switzerland have fined Aarau player Sandro Wieser 10,000 Swiss francs (Dh39,741) for injuring an opponent in a top-tier match. The public prosecution office in Lenzburg-Aarau canton ruled Wieser’s tackle on Ivory Coast international Gilles Yapi was negligent and an assault. Yapi and his club Zurich filed a criminal complaint after the potentially career-ending incident in a match at Aarau last November. Yapi, 33, suffered extensive damage to his right knee inflicted by Wieser’s studs-up challenge. Wieser, a 22-year-old Liechtenstein international, later apologised and was suspended for six matches by the Swiss league. Wieser can appeal the sentence.
Wolfsburg
Wolfsburg director of sport Klaus Allofs says his club are keen to hold on to both Bas Dost and Nicklas next season. The forwards have been rotated at times by coach Dieter Hecking this term but, as the team prepare to embark on a Uefa Champions League campaign, Allofs has ruled out selling either player. "Both of them have contracts with us and there is no reason for us to sell them," Allofs told Sport Bild magazine. Dost has been linked with a move away from the club this summer, but Hecking says that is nothing new. "Every time there has been a transfer period open in the past two years, he's been saying that he will have to consider his future," the Wolfsburg coach said. "We know Bas quite well now."
Meanwhile, Wolfsburg are still regarded as the most likely destination for Borussia Monchengladbach forward Max Kruse, who is expected to activate a clause in his contract which would enable him to leave for a set fee this summer. “The ball’s in Max’s court,” Hecking said to NDR television.
What is Bitcoin?
Bitcoin is the most popular virtual currency in the world. It was created in 2009 as a new way of paying for things that would not be subject to central banks that are capable of devaluing currency. A Bitcoin itself is essentially a line of computer code. It's signed digitally when it goes from one owner to another. There are sustainability concerns around the cryptocurrency, which stem from the process of "mining" that is central to its existence.
The "miners" use computers to make complex calculations that verify transactions in Bitcoin. This uses a tremendous amount of energy via computers and server farms all over the world, which has given rise to concerns about the amount of fossil fuel-dependent electricity used to power the computers.
Basquiat in Abu Dhabi
One of Basquiat’s paintings, the vibrant Cabra (1981–82), now hangs in Louvre Abu Dhabi temporarily, on loan from the Guggenheim Abu Dhabi.
The latter museum is not open physically, but has assembled a collection and puts together a series of events called Talking Art, such as this discussion, moderated by writer Chaedria LaBouvier.
It's something of a Basquiat season in Abu Dhabi at the moment. Last week, The Radiant Child, a documentary on Basquiat was shown at Manarat Al Saadiyat, and tonight (April 18) the Guggenheim Abu Dhabi is throwing the re-creation of a party tonight, of the legendary Canal Zone party thrown in 1979, which epitomised the collaborative scene of the time. It was at Canal Zone that Basquiat met prominent members of the art world and moved from unknown graffiti artist into someone in the spotlight.
“We’ve invited local resident arists, we’ll have spray cans at the ready,” says curator Maisa Al Qassemi of the Guggenheim Abu Dhabi.
Guggenheim Abu Dhabi's Canal Zone Remix is at Manarat Al Saadiyat, Thursday April 18, from 8pm. Free entry to all. Basquiat's Cabra is on view at Louvre Abu Dhabi until October
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
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
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Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars
Financial considerations before buying a property
Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.
“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says.
Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.
Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier.
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The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
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