• BARCELONA RATINGS: Marc-Andre Ter Stegen - 6: Save from Osimhen after 22 minutes showed he had to be aware. Stopped Zielinski’s shot but couldn’t save the follow up as the Italians went ahead after 29 minutes. Distribution not to the usual standard. Reuters
    BARCELONA RATINGS: Marc-Andre Ter Stegen - 6: Save from Osimhen after 22 minutes showed he had to be aware. Stopped Zielinski’s shot but couldn’t save the follow up as the Italians went ahead after 29 minutes. Distribution not to the usual standard. Reuters
  • Oscar Mingueza - 7: Zielinski put the ball through his legs on 22 as the Italians showed their attacking danger. Crossed to Torres just before break, who should’ve scored. Important blocked a cross on just after hour mark as Napoli attacked. EPA
    Oscar Mingueza - 7: Zielinski put the ball through his legs on 22 as the Italians showed their attacking danger. Crossed to Torres just before break, who should’ve scored. Important blocked a cross on just after hour mark as Napoli attacked. EPA
  • Gerard Pique - 5: Easily beaten for pace by Osimhen, but then Napoli are a very good side. Still, Pique wasn’t at his best. EPA
    Gerard Pique - 5: Easily beaten for pace by Osimhen, but then Napoli are a very good side. Still, Pique wasn’t at his best. EPA
  • Eric Garcia - 7: Sees far more of the ball than Pique to his side in the 4-3-3 formation and had the highest passing accuracy on the pitch. AP
    Eric Garcia - 7: Sees far more of the ball than Pique to his side in the 4-3-3 formation and had the highest passing accuracy on the pitch. AP
  • Jordi Alba - 6: Yet again he had far more touches than any other player, but while he usually stretches Barca’s left, it was the right side which was more effective towards the end. AFP
    Jordi Alba - 6: Yet again he had far more touches than any other player, but while he usually stretches Barca’s left, it was the right side which was more effective towards the end. AFP
  • Frenkie de Jong - 5: Played in the Busquets role and drifted without picking up goalscorer Zielinski. Not enough forward passes. AFP
    Frenkie de Jong - 5: Played in the Busquets role and drifted without picking up goalscorer Zielinski. Not enough forward passes. AFP
  • Nico Gonzalez - 7: Now wearing Coutinho’s No 14 shirt, he had a productive evening tackling and winning the possession back for Barca. Skilful for a big player. AFP
    Nico Gonzalez - 7: Now wearing Coutinho’s No 14 shirt, he had a productive evening tackling and winning the possession back for Barca. Skilful for a big player. AFP
  • Pedri - 8: Was one year old the last time Barcelona played in this competition. Shot over after five minutes. Played a fine pass to Aubameyang to set up Torres. Made three key passes but also lost Zielinski’s run for the Napoli goal. AP
    Pedri - 8: Was one year old the last time Barcelona played in this competition. Shot over after five minutes. Played a fine pass to Aubameyang to set up Torres. Made three key passes but also lost Zielinski’s run for the Napoli goal. AP
  • Adama Traore - 6: Had played well and attracting a lot of tackles from opponents, but less effective here, though his cross led to the handball for Barcelona’s penalty. AFP
    Adama Traore - 6: Had played well and attracting a lot of tackles from opponents, but less effective here, though his cross led to the handball for Barcelona’s penalty. AFP
  • Ferran Torres- 5: Had an excellent chance to put his side ahead but smashed wide and headed another chance off target just before break. Redemption came when he scored a 58th-minute penalty. Shot high over late on when he should have scored. Got in the right positions but ridiculously profligate. Getty
    Ferran Torres- 5: Had an excellent chance to put his side ahead but smashed wide and headed another chance off target just before break. Redemption came when he scored a 58th-minute penalty. Shot high over late on when he should have scored. Got in the right positions but ridiculously profligate. Getty
  • Pierre-Emerick Aubameyang - 6: First start for his new team after two sub appearances. Worked hard all night and created Barca’s first chance – and the second good one for Torres. Shot over in second half when the Catalans should have put Napoli out of sight. AP
    Pierre-Emerick Aubameyang - 6: First start for his new team after two sub appearances. Worked hard all night and created Barca’s first chance – and the second good one for Torres. Shot over in second half when the Catalans should have put Napoli out of sight. AP
  • SUBS: Sergio Busquets – (On for De Jong 65’) 7: Barca’s midfield imediately improved when he came on. EPA
    SUBS: Sergio Busquets – (On for De Jong 65’) 7: Barca’s midfield imediately improved when he came on. EPA
  • Gavi – (On for Nico 65’) 7: Set up Luuk De Jong on 90 minutes. Name was being sung loud and clear by the vast crowd at the end. AP
    Gavi – (On for Nico 65’) 7: Set up Luuk De Jong on 90 minutes. Name was being sung loud and clear by the vast crowd at the end. AP
  • Ousmane Dembele – (On for Traore 65’) 7: Loudly booed by his own fans for failing to sign a new contract. On his day, he’s a fantastic talent. Dangerous around the box, a real threat on the right. Getty
    Ousmane Dembele – (On for Traore 65’) 7: Loudly booed by his own fans for failing to sign a new contract. On his day, he’s a fantastic talent. Dangerous around the box, a real threat on the right. Getty
  • Sergino Dest – (On for Mingueza 81’) N/A. Involved in the last move of the game, when defending well. EPA
    Sergino Dest – (On for Mingueza 81’) N/A. Involved in the last move of the game, when defending well. EPA
  • Luuk de Jong – (On for Aubameyang 86’) N/A. Came on to a huge cheer – and that’s not something which would have happened a couple of months ago. The stage was set, but his overhead kick flew off target after 90 minutes. Getty
    Luuk de Jong – (On for Aubameyang 86’) N/A. Came on to a huge cheer – and that’s not something which would have happened a couple of months ago. The stage was set, but his overhead kick flew off target after 90 minutes. Getty
  • NAPOLI RATINGS: Alex Meret - 7: Comfortable first save of game from Nico shot after 15 minutes but wayward Barca finishing meant he wasn’t troubled into serious action again until very late in game. Booked for time-wasting. AFP
    NAPOLI RATINGS: Alex Meret - 7: Comfortable first save of game from Nico shot after 15 minutes but wayward Barca finishing meant he wasn’t troubled into serious action again until very late in game. Booked for time-wasting. AFP
  • Giovanni Di Lorenzo - 7: Caught in possession leading to Pedri’s early chance. Crucial header on dangerous Barca cross just after half-time. Reuters
    Giovanni Di Lorenzo - 7: Caught in possession leading to Pedri’s early chance. Crucial header on dangerous Barca cross just after half-time. Reuters
  • Kalidou Koulibaly - 8: Senegalese Africa Cup of Nations winning defender was immense, as usual. Positioning and distribution impeccable. Strong in the air and cool on the deck. No wonder he has long been coveted by clubs across Europe. AFP
    Kalidou Koulibaly - 8: Senegalese Africa Cup of Nations winning defender was immense, as usual. Positioning and distribution impeccable. Strong in the air and cool on the deck. No wonder he has long been coveted by clubs across Europe. AFP
  • Amir Rrahmani - 7: Poor sliding challenge led to chance for Torres that Barca striker smashed over. Much better one to take ball off same player’s toes just after break. Vital interception on Dembele cross with Aubameyang lurking. AFP
    Amir Rrahmani - 7: Poor sliding challenge led to chance for Torres that Barca striker smashed over. Much better one to take ball off same player’s toes just after break. Vital interception on Dembele cross with Aubameyang lurking. AFP
  • Juan Jesus - 7: Out of position at full-back but did well dealing with blistering pace of Traore. Very harsh handball call against him from Traore cross after VAR intervention that resulted in Torres’ scoring penalty. AFP
    Juan Jesus - 7: Out of position at full-back but did well dealing with blistering pace of Traore. Very harsh handball call against him from Traore cross after VAR intervention that resulted in Torres’ scoring penalty. AFP
  • Fabian Ruiz - 6: Some strong tackles from former Real Betis man in centre of park but guilty of being caught in possession too often. Questionable yellow card for challenge on Busquets. Picked up nasty head injury late in game. Getty
    Fabian Ruiz - 6: Some strong tackles from former Real Betis man in centre of park but guilty of being caught in possession too often. Questionable yellow card for challenge on Busquets. Picked up nasty head injury late in game. Getty
  • Andre-Frank Zambo Anguissa - 6: Powerful midfielder picked up first-half booking for miss-timed challenge on Nico. Strong running and tackling but passing was ragged in second half and looked shattered well before he came off. AFP
    Andre-Frank Zambo Anguissa - 6: Powerful midfielder picked up first-half booking for miss-timed challenge on Nico. Strong running and tackling but passing was ragged in second half and looked shattered well before he came off. AFP
  • Elif Elmas - 7: Macedonian’s brilliant turn and lay-off set up Zielinsksi goal but no opportunities to add to his four Europa League goals this season. EPA
    Elif Elmas - 7: Macedonian’s brilliant turn and lay-off set up Zielinsksi goal but no opportunities to add to his four Europa League goals this season. EPA
  • Piotr Zielinski - 8: Lovely bit of skill to beat a player and put ball behind Barca’s defence for Osimhen’s first-half chance. Reacted well to smash ball into roof of net after Ter Stegen saved his initial shot. AFP
    Piotr Zielinski - 8: Lovely bit of skill to beat a player and put ball behind Barca’s defence for Osimhen’s first-half chance. Reacted well to smash ball into roof of net after Ter Stegen saved his initial shot. AFP
  • Lorenzo Insigne - 5: Clever touches in both halves - some coming off, some not – but no sight of goal and no surprise when taken off in second half.
    Lorenzo Insigne - 5: Clever touches in both halves - some coming off, some not – but no sight of goal and no surprise when taken off in second half.
  • Victor Osimhen - 7: Nigerian striker, an injury doubt before game, put through on goal after 22 minutes but Ter Stegen saved his low shot. Pace caused Barca some problems but lacked support up front, particularly in second half. AFP
    Victor Osimhen - 7: Nigerian striker, an injury doubt before game, put through on goal after 22 minutes but Ter Stegen saved his low shot. Pace caused Barca some problems but lacked support up front, particularly in second half. AFP
  • SUBS: Adam Ounas – (On for Insigne 72’) 6: Joined the action with Barca completely on top and little chance to make impact going forward. Reuters
    SUBS: Adam Ounas – (On for Insigne 72’) 6: Joined the action with Barca completely on top and little chance to make impact going forward. Reuters
  • Dries Mertens – (On for Osimhen 80’) N/A. One good chance but could only hit shot straight at goalkeeper. AP Diego Demme – (On for Zielinski 80’) N/A.
    Dries Mertens – (On for Osimhen 80’) N/A. One good chance but could only hit shot straight at goalkeeper. AP Diego Demme – (On for Zielinski 80’) N/A.
  • Mario Rui – (On for Elmas 84’) N/A. Poor play resulted in late chance falling for Torres that striker managed to blaze over. Reuters
    Mario Rui – (On for Elmas 84’) N/A. Poor play resulted in late chance falling for Torres that striker managed to blaze over. Reuters
  • Kevin Malcuit – (On for Anguissa 84’) N/A. Reuters
    Kevin Malcuit – (On for Anguissa 84’) N/A. Reuters

Barcelona v Napoli player ratings: Pedri 8, Torres 5; Zielinski 8, Insigne 5


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A Ferran Torres penalty rescued Barcelona on Thursday as the Spanish side drew 1-1 with Napoli in the Europa League last-32 first-leg at Camp Nou.

Barca were making their first appearance in the competition in 18 years after their early exit from the Champions League.

And things were looking grim for Xavi Hernandez's side when Piotr Zielinski put the Serie A side ahead at the second attempt in the 29th minute after Marc-Andre ter Stegen had saved his initial shot.

But Barcelona were awarded a dubious penalty in the second half following a VAR intervention after Adama Traore's cross hit Juan Jesus' hand from close range. Torres stepped up to send goalkeeper Alex Meret the wrong way.

The goal would have provided the former Manchester City striker with some relief after a disastrous night in front of goal when he spurned numerous chances to put Barca firmly in the driving seat ahead of the next game in Naples.

Ex-Arsenal attacker Pierre-Emerick Aubameyang had a quiet game as he made his first start for Barcelona who failed to make their second-half pressure count.

“They got into our area once or twice and they scored a goal, we had a lot of chances,” said Barcelona skipper Gerard Pique.

“The feeling is good, the result not so much. Everything remains open. It was a great match against a high-level opponent.

“The result is not satisfactory, we would have liked to have had a bigger advantage for the return match.”

The two sides meet again in Italy for the second leg on February 24.

You can see the player ratings from the game on Thursday in the gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

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England (15-1)
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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: February 18, 2022, 4:15 AM