Mohamed Salah continued to write his name in the record books as Liverpool thrashed Manchester United at Old Trafford.
Salah netted a stunning hat-trick, becoming the first player in the club’s history to score in 10 successive matches.
It was Liverpool's biggest ever win at Old Trafford and their largest success against their old foes at any venue since 1925.
"I think it is great to win 5-0 here, we knew before the game it would be tough if we did not play our game," Salah said.
"We knew they will come and try to give everything so we had to give 100 per cent.
"As long as the team keep winning I am happy and to give my best to the team to win."
Salah is the first away player to score a treble at Old Trafford since Brazil legend Ronaldo in 2003.
He also became the highest scoring African player in the history of the Premier League with 107 goals, three more than Didier Drogba.
The 29-year-old has now scored in 15 times in all competitions, while Liverpool are unbeaten in their last 22 games.
"We know what it takes to win the Premier League, we did it two years ago. A big win here but still only three points," Salah said.
"We try to win each game and try to win the title. We need to play to win everything. From our heads from pre-season, we need to win the Premier League and hopefully we go for that."
The Egyptian has 15 goals for the season in 12 appearances. He has only one failed to get on the scoresheet - in the 2-0 win against Burnley on August 21.
Salah's games and goals in 2021-22
1. Premier League, August 14, Norwich 0-3 Liverpool, 1 goal
2. Premier League, August 21, Liverpool 2-0 Burnley, 0 goal
3. Premier League, August 28, Liverpool 1 - 1 Chelsea, 1 goal
4. Premier League, September 12, Leeds 0-3 Liverpool, 1 goal
5. Champions League, September 15, Liverpool 3-2 Milan, 1 goal
6. Premier League, September 18, Liverpool 3-0 Crystal Palace, 1 goal
7. Premier League, September 25, Brentford 3-3 Liverpool, 1 goal
8. Champions League, September 28, Porto 1-5 Liverpool, 2 goals
9. Premier League, October 3, Liverpool 2-2 Manchester City, 1 goal
10. Premier League, October 16, Watford 0-5 Liverpool, 1 goal
11. Champions League, October 19, Atletico Madrid 2-3 Liverpool, 2 goals
12. Premier League, October 24, Manchester United 0-5 Liverpool, 3 goals
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Why Mo Salah’s Egyptian home village hopes his Liverpool contract talks bear fruit
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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