TORONTO // David Beckham has said that it is possible he could return to Major League Soccer next season after his five-year contract with the Los Angeles Galaxy expires.
"Yeah, there's a chance," said the former England captain, who turns 36 next month. "I haven't made any decision about what I'm going to do after this year. I think it's important that I just concentrate on my play this year.
"I feel fit, I feel good in games, I feel as if I'm performing well. I need to continue that and then in a few months I'll think about what I want to do at the end of the day."
Beckham also told reporters in Toronto, where the Galaxy plays Toronto FC, that he is interested in playing in the 2012 Olympics in London.
"I think it'd be something that I'd like to be involved in, and I'd like to be involved in as a player," Beckham said. "But we'll have to wait and see. That's a year away yet. So we'll see. I'll enjoy the rest of this season, you know we're only five games in."
Beckham is entering the final year of the five-year, $32.5 million deal he signed upon joining the Galaxy, leading many to speculate about his future plans and whether he would take one last shot at playing with a top club in Europe.
Tottenham manager Harry Redknapp said in February that he was interested in signing Beckham and was prepared to wait until Beckham's contract with the Galaxy expires in November.
Beckham trained with the Premier League side during the MLS offseason earlier this year after a full loan deal was blocked by the Galaxy. Redknapp said at the time that the midfielder showed enough in training to suggest he could still compete in the Premier League, which he left in 2003 when he moved from Manchester United to Real Madrid.
Beckham has shown touches of brilliance in his four years with Los Angeles, but he's also been saddled with injuries. He tore his left Achilles' tendon while on loan with AC Milan last March and missed most of the MLS season, as well as the World Cup in South Africa.
So far this season, Beckham has three assists with the Galaxy.
"At 35, regardless of who you are, you're at the tail end of your career," coach Bruce Arena said. "But it doesn't mean that your career is over and you can't be a good player. David is still capable of producing game in and game out."
Arena said he believed this could be a very productive season for the veteran.
"David's a very good player, a lot of experience and ability," he said. "And if healthy and fit and into it, he makes a difference each and every game. We're beginning to see that he's making progress."
Regardless of where he ends up playing next year, Beckham will be a little busier at home after the birth of his fourth child with his wife Victoria. The couple is expecting a girl this summer.
"It's an exciting year for us as a family and an exciting year for me as a player as well," he said. "My family is always my No. 1 priority but being successful at my job and being successful as a soccer player has always been up there.
"I feel I can do both."
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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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