LONDON //Arsenal are preparing to make a new bid for Mark Schwarzer in the January transfer window after the Fulham goalkeeper signalled his intention to force a move to the Gunners.
Although Arsene Wenger continues to defend Manuel Almunia, his No 1, and Lukasz Fabianksi, the Spaniard's back-up, it has now dawned on the Arsenal manger he must sign a top-class keeper if his side are to challenge for the Premier League title and Champions League.
Almunia has missed Arsenal's last two games after another error-ridden display in the 3-2 home defeat by West Bromwich Albion. The official reason given was because an injured elbow. But it is widely believed it is the sort of injury he could have carried on playing with - and that Wenger deemed it a good chance to take him out of the firing line. Almunia has suffered a crisis of confidence this campaign after it became widely known that Wenger had sought to replace him during the summer with Schwarzer.
But Arsenal's lack of urgency and Fulham's inability to find the right replacement saw the deal for the keeper, 37, break down. The Australian, who has toed the line with Fulham since, spoke out this week, claiming he will try to get his "dream" move in January. Speaking on international duty with Austalia on Monday, Schwarzer said: "I don't have time on my side and want to fulfil a dream. This is the only time I have tried to force the issue."
And that will invite Arsenal to seal the deal. If Arsenal finally get their man, Wenger will try and convince 20-year-old Wojiech Szczesny to bide his time and emerge as Schwarzer's understudy. But highly rated Polish keeper has become disillusioned at the club and may well seek a move in January. Fulham could well be persuaded to allow Schwarzer to move because they feel they can get Shay Given on loan from Manchester City for the rest of the season.
Roberto Mancini, the City manager, has told Given that he can leave the club in January after Joe Hart emerged as the No 1 keeper.
Meanwhile, Diego Forlan has put Tottenham Hotspur and Manchester United on alert by saying he is ready to leave Atletico Madrid. The striker won the Europa League with Atletico last season and stayed with the Spanish club despite attracting admirers with five goals in Uruguay's surprise run to the World Cup semi-finals.
Forlan, 31, who was voted Player of the World Cup, is contracted to Atletico for another three years but said he would be willing to move on if the right offer comes along. He has been linked to both United and Spurs in the British press. "If I have the chance to go, I will go," Forlan said in an interview with Sky Sports News. Forlan says he would be prepared to return to the Premier League, where he spent almost three years with United.
Forlan struggled to adapt to the English game after United signed him from Argentina's Independiente in 2002. He failed to score in his first 27 and managed only 10 Premier League goals before switching to Spain's Villarreal. He has since twice won the Golden Boot award as Europe's leading scorer. "Everybody says things, that maybe you don't want to go back," Forlan said. "The time I had in England was great and I enjoyed it and if I had the chance to go back I would be really happy."
sports@thenational.ae
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
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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
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