• Felipe Melo of Palmeiras lifts the Copa Libertadores after defeating Flamengo 2-1 at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
    Felipe Melo of Palmeiras lifts the Copa Libertadores after defeating Flamengo 2-1 at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
  • Palmeiras' Breno Henrique celebrates winning the Copa Libertadores with the trophy. Reuters
    Palmeiras' Breno Henrique celebrates winning the Copa Libertadores with the trophy. Reuters
  • Palmeiras' Danilo and teammates celebrate. Reuters
    Palmeiras' Danilo and teammates celebrate. Reuters
  • Fans of Palmeiras react after winning the Copa Libertadore. AFP
    Fans of Palmeiras react after winning the Copa Libertadore. AFP
  • Fans of Palmeiras react after winning the Copa Libertadores. AFP
    Fans of Palmeiras react after winning the Copa Libertadores. AFP
  • Fans of Flamengo react after losing the Copa Libertadores final. AFP
    Fans of Flamengo react after losing the Copa Libertadores final. AFP
  • Palmeiras' Breno Henrique and teammates celebrate. Reuters
    Palmeiras' Breno Henrique and teammates celebrate. Reuters
  • Deyverson of Palmeiras and a member of the coaching staff celebrate after the final. Getty Images
    Deyverson of Palmeiras and a member of the coaching staff celebrate after the final. Getty Images
  • Palmeiras' Felipe Melo celebrates winning the Copa Libertadores with teammates. Reuters
    Palmeiras' Felipe Melo celebrates winning the Copa Libertadores with teammates. Reuters
  • Palmeiras' Luiz Adriano celebrates with teammates. Reuters
    Palmeiras' Luiz Adriano celebrates with teammates. Reuters
  • Palmeiras' Luiz Adriano, centre, celebrates winning the Copa Libertadores with teammates. Reuters
    Palmeiras' Luiz Adriano, centre, celebrates winning the Copa Libertadores with teammates. Reuters
  • Palmeiras' Gabriel Menino celebrates. Reuters
    Palmeiras' Gabriel Menino celebrates. Reuters
  • Palmeiras' Gustavo Scarpa. Reuters
    Palmeiras' Gustavo Scarpa. Reuters
  • Palmeiras' Victor Luis kisses the Copa Libertadores trophy. Reuters
    Palmeiras' Victor Luis kisses the Copa Libertadores trophy. Reuters
  • President of Palmeiras Maurício Galiotte. Reuters
    President of Palmeiras Maurício Galiotte. Reuters
  • Players of Palmeiras celebrate their 2-1 extra-time win over Flamengo at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
    Players of Palmeiras celebrate their 2-1 extra-time win over Flamengo at Centenario Stadium on November 27, 2021 in Montevideo, Uruguay. Getty Images
  • President of Palmeiras Maurício Galiotte celebrates after the final. Reuters
    President of Palmeiras Maurício Galiotte celebrates after the final. Reuters
  • Felipe Melo of Palmeiras lifts the Champions Trophy. Getty Images
    Felipe Melo of Palmeiras lifts the Champions Trophy. Getty Images
  • Palmeiras' Raphael Veiga celebrates after scoring against Flamengo. AFP
    Palmeiras' Raphael Veiga celebrates after scoring against Flamengo. AFP
  • Felipe Melo of Palmeiras celebrates after defeating Flamengo 2-1in in the final. Getty Images
    Felipe Melo of Palmeiras celebrates after defeating Flamengo 2-1in in the final. Getty Images
  • Weverton uses his mobile phone after the final. Getty Images
    Weverton uses his mobile phone after the final. Getty Images
  • Patrick de Paula of Palmeiras. Getty Images
    Patrick de Paula of Palmeiras. Getty Images
  • Palmeiras' Patrick de Paula and Danilo celebrate winning the Copa Libertadores. Getty Images
    Palmeiras' Patrick de Paula and Danilo celebrate winning the Copa Libertadores. Getty Images
  • Palmeiras' Danilo celebrates winning the Copa Libertadores with the trophy. Reuters
    Palmeiras' Danilo celebrates winning the Copa Libertadores with the trophy. Reuters
  • Palmeiras' Patrick de Paula and Gustavo Scarpa celebrate in front of fans. Reuters
    Palmeiras' Patrick de Paula and Gustavo Scarpa celebrate in front of fans. Reuters
  • Fans of Flamengo react after losing the Copa Libertadores final. AFP
    Fans of Flamengo react after losing the Copa Libertadores final. AFP
  • Palmeiras fans celebrate winning the Copa Libertadores. Reuters
    Palmeiras fans celebrate winning the Copa Libertadores. Reuters
  • Gustavo Gomez of Palmeiras celebrates. Getty Images
    Gustavo Gomez of Palmeiras celebrates. Getty Images
  • Palmeiras' Felipe Melo celebrates with his teammate Danilo Barbosa. EPA
    Palmeiras' Felipe Melo celebrates with his teammate Danilo Barbosa. EPA

David Luiz defends Flamengo teammate after costly error in Copa Libertadores final


Steve Luckings
  • English
  • Arabic

David Luiz defended his Flamengo teammate Andreas Pereira on Saturday after the loanee from Manchester United made a decisive mistake in their 2-1 defeat by Palmeiras in the Copa Libertadores final.

Pereira was caught in possession 30 yards from goal by Deyverson, who drove on to score the winning goal five minutes into extra time at the Centenario stadium in Montevideo.

But Luiz, who arrived at Flamengo in September after years spent at Benfica, Chelsea, Paris Saint-Germain and Arsenal, said the 25-year-old midfielder was not the reason that Flamengo failed to win their second Libertadores - South America's equivalent of the Champions League - in three years.

“That’s football,” Luiz said. “He was having a great game, playing fantastic, and then in one move it all comes crashing down. The only thing I said to him was that no matter how much people will analyse that moment, we didn’t lose the game because of that.”

“Our vision has to be deeper and broader than that analysis, especially with a great player like Andreas. I’m very sad because he is a great friend, a great player and sad because he deserves more, sad because we deserved more.”

Luiz’s explanation was understandable and came after goalkeeper Diego Alves also defended Pereira, saying "Victory is ours [as a team] and defeat is too."

Luiz, though, was not alone in believing Flamengo were unlucky in a game where they spent more time than their opponents going forward.

Flamengo had around two-thirds of possession and the same with attempts on goal but fell behind to a Raphael Veiga strike after five minutes and although they were the better side in the second half and scored through Gabriel Barbosa after 72 minutes, they lost to Deyverson’s opportunist goal early in extra time.

“We need to have the humility to recognise that Palmeiras came with a strategy of playing on the counter attack, to take advantage of our errors, and that is what happened,” said the defender. “They’re not here for the second year in a row for nothing.”

The result means Palmeiras become the first team since Boca Juniors in 2001 to win back-to-back Libertadores titles.

It also means the Sao Paulo club are the seventh and final team confirmed for next year's Fifa Club World Cup in Abu Dhabi.

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How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
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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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Updated: November 28, 2021, 3:50 AM