It was the fierce desire and will to win of Carles Puyol that made him stand out to Javed Nekounam.
The Iranian captain was a regular opponent of the Barcelona defender during his time at Osasuna in the Primera Liga and it is that, rather than the multitude of honours that the 33 year old has notched up in his 15 years at the club, that impresses him most.
“Carles Puyol was a player I’ve always strongly admired,” Nekounam said. “His presence on the pitch gave an extra motivational factor to all of his teammates.
“He is a fighter who would do anything for his team. He is a leader, who will lead his team into battle and do anything he can to win.
“I played against him many times when I was at Osasuna in Spain and learnt from him. I learned that you should always give 100 per cent and keep full concentration.
“He led by example. In one match at Osasuna, I saw him go for a ball and thought, ‘He has no chance of getting the ball’. He put his head before the boot of our players.
“He was so close to having a boot in his face, but he didn’t think of the consequences, he only thought of winning the ball. He won the ball.”
Puyol looked as he played, Barca’s assiduous combative captain with an unmistakable, almost medieval-looking torso.
He suffered 36 injuries over the years and recently they began to take their toll, slowing him and making recovery harder.
He has played in just five league games this season and decided to call time at Camp Nou this week by announcing he will leave at the end of the season, despite having a contract until 2016.
Puyol hails from the Pyrenean mountains of Catalonia, from the modest town of La Pobla de Segur, the son of a humble bread man. He always wanted to be a footballer but his parents advised against it.
He did not even have a preferred position and started as a goalkeeper before switching to striker after a back problem. He finally moved to defence and was picked up by Barca, who sent their scouts to the mountains.
La Pobla is a Barca stronghold.
Puyol, like everyone in his village is a ‘cule’ – the nickname for Barca fans.
“They are more than a club and they affect the mood of the people,” Puyol said. “Barca are the team which every Catalan child wants to play for. You see Barca on television from an early age and they influence you.”
That influence, that pull, was strong for Puyol.
He had trials with the club and joined them at 16.
Puyol thrived.
“The fans appreciate that I work my hardest all the time,” he said.
“I need no encouragement because I’ve always been a cule – I’ve never hidden that fact.”
Nineteen years later, he is still there, though his announcement on Tuesday means he is serving his last three months at the club.
With 593 first-team games since his debut in 1999, only Xavi has played more times than Puyol.
He won more trophies than he could have ever dreamed, even when he had broken into the first team of a troubled club in the early noughties.
Barca were a shambles until 2004, but when they came good under Frank Rijkaard they came very good.
Under Rijkaard, Pep Guardiola and Tito Vilanova, Puyol would win six league titles, three Uefa Champions Leagues, two Spanish Cups and two World Club Cups. He also made 100 appearances for Spain, winning the Euros in 2008 and the World Cup in 2010. He was a proud Catalan but equally proud to represent Spain.
Puyol does not know what he will do next. He always said it was his dream to play for Barca and retire at the club. His dream is about to come true.
sports@thenational.ae
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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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