Diego Forlan writes a weekly column for The National, appearing each Friday. The former Manchester United, Inter Milan and Atletico Madrid striker has been the top scorer in Europe twice and won the Golden Boot at the 2010 World Cup. He currently plays in Japan for Cerezo Osaka. Forlan’s column will be written with the assistance of European football correspondent Andy Mitten
I’ve just left the stadium in Osaka after scoring my first hat-trick since 2009, when I got three for Atletico Madrid against Athletic Bilbao in the second-last game of the season.
Those goals had helped me become Spain’s top scorer — the Pichichi – and win my second golden boot. Lionel Messi or Cristiano Ronaldo have won the award every year since.
I scored 32 league goals that season, the most in Spain since the Brazilian Ronaldo in 1997. Messi and Ronaldo have both scored more since and already have 39 and 38 this season.
I feel great, playing in a good team with an excellent manager. Football is not always like this, so you should enjoy these moments. I spotted Uruguay flags among the fans of Cerezo Osaka and they sing the same song — in English — which Manchester United fans sang about me, but they’ve changed the words at the end. I can’t quite pick out the words and I’m usually concentrating too much on playing.
Every player loves to score goals, but hat-tricks should be savoured as they don’t happen very often. One goal was a free-kick from 40 yards.
I love this time of the year as a footballer. It’s different now I’m in Japan because the season runs to another schedule, but in the big European leagues I’ve played in, April and May are when the key games happen. It is where you’re looking forward to winning trophies, a break and maybe a World Cup or Copa America.
In Europe, it means that summer is coming and the weather is getting better. Training takes place in pleasant conditions — even in Manchester — and there’s a feeling that you’re close to reaching your common objectives.
I can’t recall playing for a team who weren’t involved in a fight for points at the end of the season. That would be strange for me. I like every game to matter, to feel like we must win.
Some players tire at the end of the season, but I made the effort to increase my physical activity and training at this time. I wanted to be 100 per cent for the biggest games. Cristiano Ronaldo was the same. He was training by himself before it became more normal for players to do it. We both worked with Mike Clegg in Manchester on weights and stretching.
I’ve seen huge changes in how footballers train and look after themselves in the last decade. Players are far more professional now, more committed to being their very best.
I have heard it said that footballers only work for two hours per day in the week in training and that we have the rest of the time free. That has never been the case with me.
Even as a kid, I’d kick a tennis ball against a wall with both feet for hours. That was one way to become two-footed.
For those big end-of-season games I do extra training, and I even hired my own private physical trainer, Santiago Alfaro, who I met at Villarreal.
He’s been with me 10 years and has experience of different methods in America and Germany, but even before that Ole Gunnar Solsksjaer once told me that I’d trained harder than any player he’d played with.
In the 30 days at Atletico Madrid when we won the 2010 Europa League and reached the Copa del Rey final, Atletico Madrid had 26 training sessions. I had 60. I could see that they made a difference and made me sharper.
I did the same before the 2010 World Cup. Under Santiago, I woke up at 6am and trained at home in the garden or gym, then went home and showered before training with the team.
He’s a close friend. I’ve invited him to come and stay at my house with a big group of family and friends.
That’s another thing I do towards the end of the season — surround myself with the people I like so that I’m comfortable rather than tense around the big games. They enjoyed coming to Spain to see me, and I like going home to a house of smiles and familiar faces like my dad and his friends. They respect that I have to work, but it’s positive to be around them.
I’m 35 now and feel fine playing, but at some point I’ll have to stop. I’ll miss this sport so much. I love training, the travel, the pre-season, playing, the fans. I’ve seen the world because of football and been fortunate to get paid well, too.
It gives you such a huge buzz when it all comes together, especially on the pitch at this time of the year. A hat-trick in Japan may not feel the same as one in Primera Liga, but the buzz is just as good, especially as it has taken such a long time coming.
Diego says watch out for ...
River Plate v Boca Juniors
May 8, 4am (UAE time)
There are some huge games in Argentina during the next week. In the league, it is Independiente v Boca Juniors and Racing v River Plate this weekend. My old team Independiente are 13th and need a win, and Boca are playing well at home and in the Copa Libertadores. Juniors and Plate, the two huge rivals in Argentina, are top of the league and on the same points. Guess which two teams meet next week in the Copa Libertadores? Juniors and Plate in a two-leg knockout tie in the last 16. I might be on the other side of the world, but I cannot wait to watch some great football.
MORE FROM DIEGO
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Raheem Sterling, like all footballers, should fight for every penny
The best players have dedication to match — just look at Beckham and Ronaldo
Luis Suarez becoming a success at Barcleona is nothing less than he deserves
To be immortalised in Manchester United song still gives me goose bumps
Why the time is right for me to retire from international football
Jose Mourinho is the type of manager players love to play for
Rooney can play anywhere but Manchester United are missing his goals
Diego Godin should be regarded as one of the best players in the world
Classy Raul summed up the Real side my Atletico team could never beat
Juan Roman Riquelme was an artist and a striker’s dream
Give Radamel Falcao time and he will prove his quality at Man United
FOLLOW US ON TWITTER @NatSportUAE
THE SPECS
Engine: 3.5-litre supercharged V6
Power: 416hp at 7,000rpm
Torque: 410Nm at 3,500rpm
Transmission: 6-speed manual
Fuel consumption: 10.2 l/100km
Price: Dh375,000
On sale: now
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
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Expert advice
“Join in with a group like Cycle Safe Dubai or TrainYAS, where you’ll meet like-minded people and always have support on hand.”
Stewart Howison, co-founder of Cycle Safe Dubai and owner of Revolution Cycles
“When you sweat a lot, you lose a lot of salt and other electrolytes from your body. If your electrolytes drop enough, you will be at risk of cramping. To prevent salt deficiency, simply add an electrolyte mix to your water.”
Cornelia Gloor, head of RAK Hospital’s Rehabilitation and Physiotherapy Centre
“Don’t make the mistake of thinking you can ride as fast or as far during the summer as you do in cooler weather. The heat will make you expend more energy to maintain a speed that might normally be comfortable, so pace yourself when riding during the hotter parts of the day.”
Chandrashekar Nandi, physiotherapist at Burjeel Hospital in Dubai
MATCH INFO
Hoffenheim v Liverpool
Uefa Champions League play-off, first leg
Location: Rhein-Neckar-Arena, Sinsheim
Kick-off: Tuesday, 10.45pm (UAE)
CREW
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RESULTS
5pm: Maiden (PA) Dh80,000 1,400m, Winner SS Lamea, Saif Al Balushi (jockey), Ibrahim Al Hadhrami (trainer).
5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,400m, Winner AF Makerah, Sean Kirrane, Ernst Oertel
6pm: Handicap (PA) Dh80,000 1,600m, Winner Maaly Al Reef, Brett Doyle, Abdallah Al Hammadi
6.30pm: Handicap (PA) Dh90,000 1,600m, Winner AF Momtaz, Antonio Fresu, Musabah Al Muhairi
7pm: Handicap (PA) Dh80,000 2,200m, Winner Morjanah Al Reef, Brett Doyle, Abdallah Al Hammadi
7.30pm: Handicap (TB) Dh100,000 2,200m, Winner Mudarrab, Jim Crowley, Erwan Charpy
The specs
Price, base / as tested Dh135,000
Engine 1.6L turbo
Gearbox Six speed automatic with manual and sports mode
Power 165hp @ 6,000rpm
Torque 240Nm @ 1,400rpm 0-100kph: 9.2 seconds
Top speed 420 kph (governed)
Fuel economy, combined 35.2L / 100km (est)
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
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Killing of Qassem Suleimani
Defined benefit and defined contribution schemes explained
Defined Benefit Plan (DB)
A defined benefit plan is where the benefit is defined by a formula, typically length of service to and salary at date of leaving.
Defined Contribution Plan (DC)
A defined contribution plan is where the benefit depends on the amount of money put into the plan for an employee, and how much investment return is earned on those contributions.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
BUNDESLIGA FIXTURES
(All games 4-3pm kick UAE time) Bayern Munich v Augsburg, Borussia Dortmund v Bayer Leverkusen, Hoffenheim v Hertha Berlin, Wolfsburg v Mainz , Eintracht Frankfurt v Freiburg, Union Berlin v RB Leipzig, Cologne v Schalke , Werder Bremen v Borussia Monchengladbach, Stuttgart v Arminia Bielefeld
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
UAE currency: the story behind the money in your pockets
POWERWASH%20SIMULATOR
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DUNE%3A%20PART%20TWO
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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
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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NEW ARRIVALS
Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m
more from Janine di Giovanni
Schedule
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RESULTS
%3Cp%3E%3Cstrong%3E5pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(Turf)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Suny%20Du%20Loup%2C%20Pat%20Dobbs%20(jockey)%2C%20Hamad%20Al%20Marar%20(trainer)%3Cbr%3E%3Cstrong%3E5.30pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Nadia%20Du%20Loup%2C%20Antonio%20Fresu%2C%20Sulaiman%20Al%20Ghunaimi%3Cbr%3E%3Cstrong%3E6pm%3A%20Sheikha%20Fatima%20bint%20Mubarak%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Dareen%2C%20Dane%20O%E2%80%99Neill%2C%20Jean%20de%20Roualle%3Cbr%3E%3Cstrong%3E6.30pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Group%203%20(PA)%20Dh500%2C000%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Alwajel%2C%20Pat%20Dobbs%2C%20Ernst%20Oertel%3Cbr%3E%3Cstrong%3E7.15pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20Jewel%20Crown%20%E2%80%93%20Group%201%20(PA)%20Dh5%2C000%2C000%20(T)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20First%20Classs%2C%20Ronan%20Thomas%2C%20Jean%20De%20Mieulle%3Cbr%3E%3Cstrong%3E8pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20San%20Donato%2C%20Pat%20Dobbs%2C%20Doug%20Watson%3Cbr%3E%3Cstrong%3E8.30pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Fernando%20Jara%2C%20Ernst%20Oertel%3C%2Fp%3E%0A
THREE
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COMPANY%20PROFILE
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