Barcelona fought back from a goal down to earn an entertaining 2-1 win against Elche on Sunday.
A late penalty from Memphis Depay saw Barca continue their revival after a rough start to the season.
The Catalans had fallen as low as ninth back in November, following which former coach Ronald Koeman was fired. However new manager Xavi Hernandez seems to have re-energised the Spanish giants, who are in top-four contention.
Mid-table Elche opened the scoring right before halftime when Pedri tried to clear the ball but gifted a perfect assist to Fidel Chavez, who scored with an angled shot just inside the right post.
Barca then came storming back with two smart substitutes.
Ferran Torres diverted in from close range on the hour before Depay scored an 84th-minute penalty after the striker had drawn Elche's Antonio Barragan into a handball.
It also continues an impressive run of form for Xavi's side, who have not lost in the league since December and came into this game having scored four times in three consecutive games for the first time since 2017.
Barcelona had the better of the chances in the first half, the best of them coming to Frenkie de Jong, who failed to beat Edgar Badia.
Then Ousmane Dembele sprinted clear and his lifted shot was parried out to De Jong, whose follow-up was cleared off the line by Diego Gonzalez.
Elche then landed a surprise blow before half-time as Barca failed to deal with a straightforward goal kick. Amid the confusion, Pedri poked the ball past his own defence and through to Fidel, who took a touch and fired into the far corner.
Barcelona equalised on the hour as they worked the ball from left to right. Dembele drove to the line and sent in a cross. Jordi Alba was unable to intercept cleanly but Torres was in position to steer in.
Elche started to tire with Barca pushing for a winner. In the 82nd minute they got their chance as Depay wriggled around Barragan, the ball popped up and Barragan instinctively lifted his arm to meet it.
The referee consulted the replay, pointed to the spot and Depay swept the penalty into the top corner.
There was more late drama to come as Alba and Sergio Busquets both saw penalty claims for handballs waved away before Guido Carrillo headed towards the corner in the 94th minute. Marc-Andre ter Stegen dived and Barca held on for victory.
"Handballs inside the box can always be discussed," Ter Stegen told reporters.
"Players can't take their arms off their bodies inside the area. I think the referee made the right decisions."
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
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
Expo details
Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia
The world fair will run for six months from October 20, 2020 to April 10, 2021.
It is expected to attract 25 million visits
Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.
More than 30,000 volunteers are required for Expo 2020
The site covers a total of 4.38 sqkm, including a 2 sqkm gated area
It is located adjacent to Al Maktoum International Airport in Dubai South
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
