Italy
Inter Milan have confirmed they have held talks with Manchester City, but not regarding the possible sale of Wesley Sneijder.
The Italian giants have reportedly joined the race to sign the City striker Carlos Tevez, who is a target of AC Milan.
Reports in England claimed Sneijder could be included as part of the deal to bring Tevez to Inter in the winter transfer window.
A statement from Inter read: "Regarding reports from the British media, Inter Milan technical director Marco Branca wishes to underline and clarify the situation immediately that there were no discussions whatsoever regarding Wesley Sneijder during our meeting with representatives of Manchester City."
Sneijder recently claimed he was "90 per cent certain" he would stay at Inter this season.
Germany: Robben all for staying at Munich
Arjen Robben says he would be keen on extending his contract with Bayern Munich when it expires next year. The Dutch forward has missed much of the current campaign due to injury, but is now working his way back to full fitness during the Bundesliga's winter break and he was on target in a training match on Thursday.
Speaking to reporters after that game, which also marked Bastian Schweinsteiger’s first appearance since the midfielder broke a collarbone last November, Robben made it clear that he would be happy to negotiate a new deal with the club. “The club knows what I think about it,” he is quoted as saying by Kicker magazine.
“I feel very happy here and I have a great relationship with people here. At the moment, I cannot see any reason why I should leave.”
Robben’s contract still has 18 months left to run, but he expects to sit down and discuss a new deal in the near future. “It will certainly be discussed in the coming months,” he said. “If it is not January, then it will be February or March.”
Meanwhile, Borussia Monchengladbach hope they have found the man to replace Marco Reus, who will move to Borussia Dortmund next summer, by signing the Finland international Alexander Ring on loan from HJK Helsinki.
Barcelona: Player's plea to Guardiola to think long-term
Sergio Busquets, the Barcelona midfielder, has called for his coach, Pep Guardiola, to take a leaf out of Sir Alex Ferguson's book and commit his long-term future to the reigning Spanish and European champions ahead of tomorrow's return to Primera Liga action at Espanyol.
Guardiola, who has won 13 trophies with Barca, has been surprisingly reticent to commit his future to the club, however, preferring instead to sign one-year contracts.
“I hope he stays here for a long time,” Busquets said. “Not only for the good of this team, but for the good of the club.
“It would be great if he were a Ferguson-type of manager.”
Guardiola has been touted as an eventual successor to the Manchester United manager when the Scot's Old Trafford tenure comes to an end.
Holland: McClaren finds ambition at Twente
Steve McClaren, the former England manager, revealed FC Twente's ambition persuaded him to relaunch his career back in Holland.
The 50 year old returned to the club he guided to the 2009/10 Eredivisie title three months after stepping down as the Nottingham Forest manager following a frustrating spell at the City Ground.
McClaren said: “I know the club very well. I know the people, I know the fans, I know the team and it’s coming back into an environment in which I know.
“I came back because of the ambition of the people, the ambition of the club.
“It was a good opportunity at Forest, but I wasn’t given the tools to do the job. I was not given what I was promised, so that was unfortunate that I had to leave there.
“I was just waiting for an opportunity with ambitious people. I know the people I’m going to work with and I see a team that I can develop.”
"I like it. It's a good one with good balance and a good core, but with good young players, which is still competing at the top and challenging for the title. Then there's fans. I've spoken to some English people who came here for the Fulham [Europa League] game and they couldn't believe the atmosphere in this stadium. They said it was a unique atmosphere."
Scotland: Coach rejects Edu move
Ally McCoist, the Glasgow Rangers manager, has confirmed the club have rejected a bid for Maurice Edu from Sochaux.
The French side revealed the American midfielder is high on their wanted list this month. However, McCoist insists they are nowhere near matching the Scottish champions’ valuation of the player.
He said: “We rejected a bid from Sochaux for Maurice Edu and I can tell you that I want Maurice Edu to sign a new contract rather than go anywhere.
“I genuinely don’t know [if they will come back in]. What I would say is the bid that they put in was so far away that I would be very surprised if they came back in.”
McCoist is also determined to retain the services of Sasa Papac, following reports the left-back is set to quit when his contract expires at the end of the season. He said: “I won’t let that go without a fight. Sasa is just a top player.”
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Ruwais timeline
1971 Abu Dhabi National Oil Company established
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
The Programme
Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
EPL's youngest
- Ethan Nwaneri (Arsenal)
15 years, 181 days old
- Max Dowman (Arsenal)
15 years, 235 days old
- Jeremy Monga (Leicester)
15 years, 271 days old
- Harvey Elliott (Fulham)
16 years, 30 days old
- Matthew Briggs (Fulham)
16 years, 68 days old
'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
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Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)
Teachers' pay - what you need to know
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5