Voting: Each writer picked their top 20 teams. We then assigned points to each vote, with 20 points awarded for a first place vote, 19 for second, 18 for third and so on, to create the final list.
Presenting the third edition of The National’s European football Power Table, our view of the top 20 European clubs of the moment as voted this week by Thomas Woods, Jonathan Raymond and Steve Luckings.
Others receiving votes this week: Villarreal (8 points); Benfica (8); Olympiakos (7); Dynamo Kiev (5); FC Basel (5); FC Porto (3); Sevilla (1)
Dropped from Top 20, no votes: Besiktas
T19 – AFC Ajax, 9 points (last week: T18)
One point off PSV Eindhoven at the top of the Dutch Eredivisie, with solid wins over Groningen away and Feyenoord to their credit in the past couple weeks.
T19 – AS Roma, 9 points (last week: 20)
A valiant effort against Real Madrid in their Champions League last 16 tie, belied by the disheartening 2-0 result. Still, they’ve won four in a row in the league sine a narrow loss to Juventus that seems them up to fourth and charging hard on third-placed Fiorentina.
T18 – Manchester City, 10 points (last week: 14)
Free-falling in this space after their successsive league losses to Leicester City and Tottenham Hotspur, both at the Etihad Stadium. Their Premier League title aspirations may be in near-ruins, but they still have every opportunity to sustain a run in the Champions League, facing Dynamo Kiev in the last 16.
T18 – KAA Gent, 10 points (last week: unranked)
Losers by a 3-2 scoreline at home to Wolfsburg in the Champions League last 16 first leg, but showed enough fight late on that there remains the possibility they could pull off a shock in the return fixture.
16 – Bayer Leverkusen, 11 points (last week: unranked)
A loss in the DFB-Pokal (German Cup) was disappointing, but masks a team that have not lost in the Bundesliga since early December, as they have leapfrogged Hertha Berlin into third.
15 – Fiorentina, 12 points (last week: unranked)
How they fare against Tottenham Hotspur in the Europa League will affect whether they maintain any sustained appreciation from our voters, who gave them extra credit for a 2-1 win over Inter Milan in Serie A.
14 – Southampton, 13 points (last week: unranked)
Surprised? Quietly, the south coast Premier League side have taken 16 of the last 18 points available to them as they now sit just a point behind Manchester United for fifth. Do not just yet rule out a run at Manchester City in fourth, either, whom they trailb y only seven points.
13 – PSV Eindhoven, 17 points (last week: 12)
They continue to own a one-point edge at the top of the Eredivisie after beating NEC last weekend 3-0, with Atletico Madrid awaiting in the Champions League next week.
12 – Sporting CP, 20 points (last week: T16)
Notched a 4-0 win over Nacional in the Portuguese Primeira Liga, where they sit three points ahead of Benfica ahead of their Europa League clash with Bayer Leverkusen on Friday night.
11 – Leicester City, 26 points (last week: 5)
Fell to Arsenal after their roaring win over Manchester City in the Premier League, but they still have a two-point lead at the top of the table going for them.
10 – Borussia Dortmund, 33 points (last week: 13)
They are into the German Cup semi-finals, and they are still closer to first than third in the Bundesliga – no small feat considering Bayern Munich’s customary dominence of the German top flight.
9 – Paris Saint-Germain, 37 points (last week: 6)
Their 2-1 home win over Chelsea seems to have been less, rather than more, impressive to our voters, as they flashed some perhaps surprising vulnerability against a Premier League team that have not had much going for them this season.
8 – Napoli, 32 points (last week: 3)
A 1-0 loss the Juventus sends them tumbling a little bit by our measure, and undoubtedly will make their scudetto push all the more difficult, but do not overreact – they are still just one point off Juve.
7 – Atletico Madrid, 41 points (last week: 9)
They have continued to win the matches they should in La Liga, beating Eibar and Getafe in their last two, to remain within shouting distance of Barca as they prepare for PSV in the Champions League.
6 – Real Madrid, 43 points (last week: 7)
Did enough to win comfortably away against AS Roma in the Champions League, all but assuring their passage to the quarter-finals, along with a string of relatively straightforward league wins.
T4 – Tottenham Hotspur, 49 points (last week: 8)
Level with Arsenal by our reckoning, as they own the Premier League’s top goal difference thanks to a massive win over Man City. Now, they must show they can balance domestic and European ambitions with their tough last-32 tie against Fiorentina in the Europa League.
T4 – Arsenal, 49 points (last week: 10)
Their win over Leicester City was a real statement of intent for a club desperate to win their Premier League title drought – a surprise against Barcelona in the Champions League would be something else altogether.
3 – Bayern Munich, 55 points (last week: 4)
Still mostly unimpeachable as a European powerhouse, but with a recent goalless draw to Leverkusen and a challenging Champions League tie with our No 2 team, one wonders if cracks will be revealed as Pep Guardiola makes his exit.
2 – Juventus, 56 points (last week: 2)
Usurping the lead in Serie A, after their dreadful start, is no small feat, and now they can show why they were finalists less than a year ago in Europe by shocking Bayern Munich.
1 – Barcelona, 60 points (last week: 1)
Still an easily unanimous choice for top club in Europe, with their latest La Liga win seeing Lionel Messi surpassing 300 Spanish top flight goals just more icing on the always sweet Barca cake.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
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
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
