It may be the most coveted position in football but the Manchester United manager's job is also among the most demanding. When David Moyes arrives at Old Trafford, his in-tray will be packed. These are the key issues to address.
Winning over fans
For two decades, Manchester United supporters' position has been simple: they have backed the manager. It has been easy for them. While other fan bases have been divided by managers who polarised opinion, United's have had an easy ride.
They knew Sir Alex Ferguson was a guarantee of success. Moyes, whose only trophy came with Preston North End in England's third flight 13 years ago, is not.
Many United fans would have expected Jose Mourinho, winner of seven league titles and two Champions League, not Moyes. There has long been the sense that United's most important championship is the first after Ferguson's departure. It is even more significant now.
Keeping Rooney
Moyes should believe it isn't personal. Wayne Rooney asked to leave two weeks ago when Ferguson was not expected to retire.
Yet although the Liverpudlian played for Moyes at Everton, the Scot sued the striker over allegations in his autobiography. They have since buried the hatchet but if Moyes is to persuade Rooney to stay, he may need to outline where a player fits in when he has lost his status as the top dog to Robin van Persie. It will be a test of man-management.
Getting Ronaldo
Besides smashing United's transfer record, securing Cristiano Ronaldo's return would be their boldest statement of intent ever. The winger averages better than a goal a game for Real Madrid, and he would catapult United back into the group of favourites to win the Champions League.
Yet part of the appeal for Ronaldo was his relationship with Ferguson, the man he called "boss" long after they were employer and employee. It is a test of the pulling power of Moyes, a manager who has never previously competed at that end of the transfer market.
Dealing with Fergie
Four decades ago, Wilf McGuinness and Frank O'Farrell, Sir Matt Busby's successors, were undermined by the interference of United's managerial knight. Now Ferguson is set to stay on as a director and an ambassador.
David Gill, the chief executive, said: "Alex will not make that mistake. Everyone can rest assured the new manager will get the necessary space and necessary opportunity to do his job without interference."
Yet men accustomed to wielding as much power as Ferguson has do not blend into the background easily. While he would be foolish to ignore his predecessor's advice, Moyes has to use the most successful manager in the business as a sounding board, but to do things his way.
Managing United, not Everton
It may sound an obvious statement, but while the two clubs have similar values, there are huge differences in the jobs. Moyes lacks Champions League experience and that is one area where he will have to learn quickly. Unaccustomed to having a large transfer budget, he will have to show he can sign world-class players.
While man-management has been a forte of his, sometimes the best footballers have the biggest egos, so that represents another test. And going from one of the smallest pools of players in the division to perhaps the largest, he needs to master the art of squad rotation.
Winning trophies
It is as simple as that. This is Manchester United. Ferguson realised that and, by winning a trophy almost every year, he cemented his position and quietened critics. But as Moyes knows after 11 trophy-less years at Everton, it is easier said than done.
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About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
Washmen Profile
Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
Based: Dubai, UAE
Sector: Laundry
Employees: 170
Funding: about $8m
Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures
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- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
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- American Factory – 1
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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
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
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2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier.
2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus
2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.
2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.
2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.
The five pillars of Islam
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Inter Milan v Juventus
Saturday, 10.45pm (UAE)
Watch the match on BeIN Sports
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.