Cristiano Ronaldo, centre, celebrates scoring with Real Madrid teammates Karim Benzema and Angel Di Maria.
Cristiano Ronaldo, centre, celebrates scoring with Real Madrid teammates Karim Benzema and Angel Di Maria.
Cristiano Ronaldo, centre, celebrates scoring with Real Madrid teammates Karim Benzema and Angel Di Maria.
Cristiano Ronaldo, centre, celebrates scoring with Real Madrid teammates Karim Benzema and Angel Di Maria.

Real Madrid hit the ground running with Ronaldo hat-trick


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Cristiano Ronaldo struck a hat-trick as Real Madrid started their Primera Liga campaign in ominous fashion with a thumping 6-0 away victory over outclassed Real Zaragoza.

Ronaldo, who won the European Golden Shoe last season after netting 40 times in the League, netted in the 24th, 71st and 87th minutes to complete yet another treble for Real — the Portuguese forward scored at least three goals in a competitive match seven times last term.

Marcelo, Xabi Alonso and Kaka were also on the scoresheet for Jose Mourinho's men, who but for some fine saves from the Zaragoza goalkeeper Roberto Jimenez and some indifferent finishing would have been celebrating an even bigger victory.

The triumph was the perfect start to the season for Real, who finished runners-up to Barcelona last term. Three-time reigning champions Barca begin their campaign at home to Villarreal tonight.

Alvaro Negredo was the star at the Ramon Sanchez Pizjuan as he scored both of Sevilla's goals in an impressive 2-1 home win over big-spending Malaga.

The Spain striker took just 90 seconds to open his season's account before a second expert finish on 26 minutes proved enough, despite Santi Cazorla's late free kick for Malaga.

Negredo could have scored even scored more but, after Sevilla crashed out of the Europa League to Hannover in midweek, his double ensured a morale-boosting success over their Andalusian rivals.

New-look Atletico Madrid began their campaign with a disappointing goalless draw at home to Osasuna.

The Rojiblancos, who this summer sold last season's top scorer Sergio Aguero to Manchester City and look set to see Diego Forlan depart the club in the coming days, were without record signing Falcao and were unable to break down Osasuna despite dominating at the Vicente Calderon.

Promoted Rayo Vallecano claimed a creditable point in their first game back in the Primera Liga after drawing 1-1 at Athletic Bilbao.

After a lacklustre first half the game burst into life in the second period with two goals in five minutes. Athletic went in front on 55 minutes when Ander Iturraspe netted but Rayo responded immediately and drew level thanks to a fine finish from Jose Maria Movilla.

It also finished 1-1 at the Coliseum Alfonso Perez as Getafe coach Luis Garcia saw his new team share the points with the side he managed last season, Levante.

Hosts Getafe took the lead with a wonderful team goal scored by Miku in the 62nd minute but Levante responded well and equalised 13 minutes from time through Juanlu.

Real Mallorca got their season off to successful start with a comfortable 1-0 win over Espanyol at the Iberostar.

Jonathan De Guzman scored the only goal of the game with a deflected effort half an hour from time in a match between two sides confident in possession but failed to provide a potent goal threat.

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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Disposing of non-recycleable masks
    Use your ‘black bag’ bin at home Do not put them in a recycling bin Take them home with you if there is no litter bin
  • No need to bag the mask
THE SPECS

BMW X7 xDrive 50i

Engine: 4.4-litre V8

Transmission: Eight-speed Steptronic transmission

Power: 462hp

Torque: 650Nm

Price: Dh600,000

Engine: 5.6-litre V8

Transmission: seven-speed automatic

Power: 400hp

Torque: 560Nm

Price: Dh234,000 - Dh329,000

On sale: now

Naga
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Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

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

Results

5pm: Reem Island – Conditions (PA) Dh80,000 (Turf) 1,600m; Winner: Farasah, Antonio Fresu (jockey), Musabah Al Muhairi

5.30pm: Sir Baniyas Island – Maiden (PA) Dh80,000 (T) 1,400m; Winner: SSR Ghazwan, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: Astral Del Sol, Sean Kirrane, Ibrahim Al Hadhrami

6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar

7pm: Yas Island – Handicap (PA) Dh80,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel

7.30pm: Saadiyat Island – Handicap (TB) Dh80,000 (T) 2,400m; Winner: Celestial Spheres, Gary Sanchez, Ismail Mohammed

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars