• Italy v Spain, Monday June 26, 8pm, Saint-Denis
Seeking to win an unprecedented third consecutive European Championship, Vicente del Bosque's Spain will once again have to see off old foes Italy to retain their crown.
Before winning back-to-back Euros and a maiden World Cup in 2010, Spain suffered an inferiority complex with Italy having never beaten them in five tries at major finals.
A quarter-final clash between the two in Vienna in 2008 changed that. Spain – who had previously suffered a terrible record on penalties – went through in a shootout before going on to win the tournament.
“That is the most important day in the history of the Spanish national team,” said captain Iker Casillas.
After winning the World Cup, Spain had to face Italy twice more in retaining the Euros four years ago.
• More Euro 2016: Best XI so far | Full coverage
A 1-1 draw in the opening match was long forgotten as del Bosque’s men thrashed Italy 4-0 in the final.
La Roja then also won another shootout between the two in the Confederations Cup semi-finals in 2013. Indeed, the European champions have lost just one of their last 11 meetings with Italy - a 2-1 friendly defeat in 2011.
Chelsea midfielder Cesc Fabregas has been a constant menace to the Azzurri. He scored the winning penalty in 2008, Spain’s equaliser in the 2012 opening game and set up David Silva’s opener in the final.
Fabregas will also be coming up against his future manager as Italian boss Antonio Conte will take over at Stamford Bridge next season.
“The way they play will demand the absolute most of us,” Fabregas told Spanish sports daily Marca.
Spain started the tournament in great form, sweeping aside the Czech Republic and Turkey. However, a shock 2-1 defeat to Croatia in Bordeaux on Tuesday cost del Bosque’s men top spot in Group D and a much easier route to the final.
Even if they see off Italy, Spain face having to beat world champions Germany and hosts France for the right to defend their title in Paris on July 10.
“We need to get back to playing our best football because they will not stop running and fight for every ball,” added Fabregas. “They have a very strong defence and they know how to take their chances.”
Italy have been dealt a huge blow with influential midfielder Antonio Candreva ruled out due to a groin injury. Conte’s men have been unfortunate to find themselves on the tougher side of the draw despite beating the highly-fancied Belgium to top Group E.
“There is a crazy imbalance in the draw for the second round, but those are the rules and we have to respect them,” said Conte.
The former Juventus boss made eight changes for the 1-0 defeat to the Republic of Ireland on Wednesday with qualification to the last 16 already assured.
Juventus stalwart Giorgio Chiellini will return to partner club teammates Andrea Barzagli and Leonardo Bonucci. And Chiellini is hopeful Italy can reverse their recent run against Spain.
“In a way, they’re our bogey team,” he said. “But let’s keep things in perspective. The Ireland match, with all respect to them, didn’t really count for us. And if we play to our potential, give it everything and limit them where they are strong, I think we can create something special.”
Chiellini will also come head-to-head with another former Juventus teammate Alvero Morata, who Real Madrid exercised a buyback clause on last week.
“I wish him well for the rest of his career but I hope he has a bad match on Monday,” joked Chiellini. “He’s a special kind of guy and a player who, as well as having great skills, is only going to get better.”
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
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
WORLD CUP SEMI-FINALS
England v New Zealand (Saturday, 12pm)
Wales v South Africa (Sunday, 1pm)
ICC Women's T20 World Cup Asia Qualifier 2025, Thailand
UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
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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.
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
UK%20record%20temperature
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Sreesanth's India bowling career
Tests 27, Wickets 87, Average 37.59, Best 5-40
ODIs 53, Wickets 75, Average 33.44, Best 6-55
T20Is 10, Wickets 7, Average 41.14, Best 2-12
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
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The President's Cake
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Rating: 4/5
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The specs: 2018 Peugeot 5008
Price, base / as tested: Dh99,900 / Dh134,900
Engine: 1.6-litre turbocharged four-cylinder
Transmission: Six-speed automatic
Power: 165hp @ 6,000rpm
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Fuel economy, combined: 5.8L / 100km
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Water waste
In the UAE’s arid climate, small shrubs, bushes and flower beds usually require about six litres of water per square metre, daily. That increases to 12 litres per square metre a day for small trees, and 300 litres for palm trees.
Horticulturists suggest the best time for watering is before 8am or after 6pm, when water won't be dried up by the sun.
A global report published by the Water Resources Institute in August, ranked the UAE 10th out of 164 nations where water supplies are most stretched.
The Emirates is the world’s third largest per capita water consumer after the US and Canada.
