Samir Nasri had anticipated the sort of reception he would be given at Arsenal. With each touch of the ball last Sunday, the Manchester City midfield player was booed and whistled. When he was substituted, some 12 minutes from full time, chants of "What a waste of money" accompanied him from the pitch which he used to call his own.
Nasri was probably lucky not to be on the field at the end of Arsenal's 1-0 win over City. It had been 0-0 when he departed. City appeared to have lost any realistic hope of seizing the Premier League title. From the moment Mikel Arteta converted the late goal, many of Nasri's thoughts and public statements of eight months ago were rebounding around the Emirates Stadium.
Arteta was one the players bought by Arsenal to compensate for the loss, last summer, of Nasri and Cesc Fabregas, both of whom had moved on to satisfy their ambitions.
At the time, it was not unreasonable for him to suppose he would have a better crack at trophies in Manchester.
As City begin to list the reasons why a very promising pursuit of the English title has turned limp, there are names higher up the list of disappointments than Nasri. But an assessment of Nasri's impact in his first year will inevitably be mixed.
He has not assumed the sort of consistent, galvanising role that might have been expected of him. A tally of four goals and seven decisive passes for the campaign is under par. In his final season at Arsenal, Nasri struck 10 league goals.
Nasri, 24, has been carrying high expectations, sometimes meeting them, sometimes frustrating his coaches, for almost a decade.
He was a prodigy within French football, a member of a celebrated squad who won the 2004 European Under 17 national title when he emerged at Olympique Marseille.
He was considered unusually self-confident, remembers Philippe Troussier, the coach who first established Nasri as a starter in the Marseille team.
"About two months after I arrived at Marseille, in late 2004, he was becoming one of the most important players and in the dressing-room there was an attitude that he shouldn't think of himself like that," said Troussier.
"There were labels in the press about 'The New Zidane'. In fact, Samir managed the situation very well, in a mature way. He was good like that, and has always had a supportive, close family. When you rise so fast, that's important."
Troussier recalls clearly how thrillingly precocious the teenaged Nasri could look.
"A couple of weeks before I started at OM, I had seen him come on a substitute and I thought 'This a very, very skilful player'.
"He became the focus of my team very quickly. When there was this atmosphere in the dressing room around him later, I spoke to all the players. I didn't want him affected, because if he had become shy, there was a danger he would play differently, take less risks, take different decisions on the ball, not go past opponents in the way he can."
Nasri scored his first goal for Les Bleus at age 19, in his first full 90 minutes for his country. Soon after his 21st birthday, he had joined Arsenal.
"I had some doubts about him succeeding in English football," said Troussier. "But I was mistaken. I thought that against all the big fighters in the English league he might have problems physically. In fact, his technique works for him there."
At Arsenal, his manager Arsene Wenger tried him in different midfield positions, wide and deep, and came to value his set-piece delivery. He became physically more imposing, too. His international career, though, stalled. In France, a bumptious image attached itself to him. Jean-Pierre Paclet, the former doctor of the France national squad, was among those unimpressed: "Here was a kid with a dozen caps looking down on players with 100. He really annoyed Thierry Henry, William Gallas and Patrice Evra."
When Nasri was left out of the 2010 World Cup finals squad it was assumed the France coach of the time, Raymond Domenech, had made the decision mindful of possible schisms. As it turned out, it was a good tournament to miss.
Being absent from France's embarrassing display in South Africa seemed to make Nasri more appreciated. Laurent Blanc, the new coach, has selected him consistently and in 2010, his compatriot professionals elected him French Footballer of the Year.
But Blanc, like City, would like more from his gifted playmaker. "How many goals has he scored for France?" Blanc recently asked, challenging Nasri. The answer is only two in 26 games since that debut strike.
Nasri has plenty of time to improve that record, and several seasons to become a recognised great in the England's top flight, a status he has not quite gained yet in a Manchester City jersey.
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yallacompare profile
Date of launch: 2014
Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer
Based: Media City, Dubai
Sector: Financial services
Size: 120 employees
Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)
Last-16 Europa League fixtures
Wednesday (Kick-offs UAE)
FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm
Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm
Inter Milan v Getafe (one leg only) 11pm
Manchester United (5) v LASK (0) 11pm
Thursday
Bayer Leverkusen (3) v Rangers (1) 8.55pm
Sevilla v Roma (one leg only) 8.55pm
FC Basel (3) v Eintracht Frankfurt (0) 11pm
Wolves (1) Olympiakos (1) 11pm
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
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
Heather, the Totality
Matthew Weiner,
Canongate
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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Remaining Fixtures
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
Temple numbers
Expected completion: 2022
Height: 24 meters
Ground floor banquet hall: 370 square metres to accommodate about 750 people
Ground floor multipurpose hall: 92 square metres for up to 200 people
First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time
First floor terrace areas: 2,30 square metres
Temple will be spread over 6,900 square metres
Structure includes two basements, ground and first floor