• Son Heung-Min celebrates scoring Tottenham Hotspur's final goal in their 6-3 win against Team K League in the pre-season friendly in Seoul on Wednesday, July 13, 2022. Reuters
    Son Heung-Min celebrates scoring Tottenham Hotspur's final goal in their 6-3 win against Team K League in the pre-season friendly in Seoul on Wednesday, July 13, 2022. Reuters
  • Tottenham's Harry Kane celebrates after scoring at the Seoul World Cup Stadium. AP
    Tottenham's Harry Kane celebrates after scoring at the Seoul World Cup Stadium. AP
  • Team K League's Jun Amano celebrates after scoring his team's third goal against Spurs in South Korea. AFP
    Team K League's Jun Amano celebrates after scoring his team's third goal against Spurs in South Korea. AFP
  • Son Heung-min scores Tottenham's fourth goal from the penalty spot. Getty
    Son Heung-min scores Tottenham's fourth goal from the penalty spot. Getty
  • Tottenham new boy Richarlison under pressure Team K League's Jeong Tae-wook. AFP
    Tottenham new boy Richarlison under pressure Team K League's Jeong Tae-wook. AFP
  • Eric Dier scores Tottenham's opening goal. AFP
    Eric Dier scores Tottenham's opening goal. AFP
  • Soccer Football - Pre Season Friendly - Tottenham Hotspur v Team K League - Seoul World Cup Stadium, Seoul, South Korea - July 13, 2022 Tottenham Hotspur's Heung-Min Son celebrates scoring their sixth goal. REUTERS / Kim Hong-Ji TPX IMAGES OF THE DAY
    Soccer Football - Pre Season Friendly - Tottenham Hotspur v Team K League - Seoul World Cup Stadium, Seoul, South Korea - July 13, 2022 Tottenham Hotspur's Heung-Min Son celebrates scoring their sixth goal. REUTERS / Kim Hong-Ji TPX IMAGES OF THE DAY
  • Tottenham's Eric Dier celebrates his goal with teammate Ryan Sessegnon. AFP
    Tottenham's Eric Dier celebrates his goal with teammate Ryan Sessegnon. AFP
  • Team K League's Lars Veldwljk celebrates scoring their second goal with teammates. Reuters
    Team K League's Lars Veldwljk celebrates scoring their second goal with teammates. Reuters
  • Team K League's Dave Bulthuis clears the ball with Spurs attacker Richarlison poised for a header. AFP
    Team K League's Dave Bulthuis clears the ball with Spurs attacker Richarlison poised for a header. AFP
  • Tottenham striker Harry Kane puts in a cross that leads to Team K League's Jin Hyuk Kim scoring an own goal. Reuters
    Tottenham striker Harry Kane puts in a cross that leads to Team K League's Jin Hyuk Kim scoring an own goal. Reuters
  • Tottenham manager Antonio Conte and his players wave to the fans. EPA
    Tottenham manager Antonio Conte and his players wave to the fans. EPA
  • Tottenham attacker Son Heung-min celebrates scoring their sixth goal. Reuters
    Tottenham attacker Son Heung-min celebrates scoring their sixth goal. Reuters
  • Harry Kane scores Tottenham's fifth goal from a free-kick. Getty
    Harry Kane scores Tottenham's fifth goal from a free-kick. Getty
  • Spurs attacker Richarlison attempts to beat Team K League goalkeeper Hyeon Woo Jo. Reuters
    Spurs attacker Richarlison attempts to beat Team K League goalkeeper Hyeon Woo Jo. Reuters
  • Rodrigo Bentancur on the attack for Tottenham. Getty
    Rodrigo Bentancur on the attack for Tottenham. Getty
  • Ryan Sessegnon in action for Tottenham. Getty
    Ryan Sessegnon in action for Tottenham. Getty
  • Spurs striker Harry Kane celebrates scoring with teammates. AFP
    Spurs striker Harry Kane celebrates scoring with teammates. AFP
  • Spurs attacker Lucas Moura. Getty
    Spurs attacker Lucas Moura. Getty
  • Spurs' Son Heung-min waves to fans after the match between. AFP
    Spurs' Son Heung-min waves to fans after the match between. AFP

Harry Kane and Son Heung-min give Tottenham Hotspur plenty of cause for optimism


Ian Hawkey
  • English
  • Arabic

For Antonio Conte, the Tottenham Hotspur manager, there were reassuring signs his leading lights have kept last season’s momentum.

For a capacity crowd gathered in Seoul to watch Tottenham’s first game of their pre-season tour, there was compensation for the 6-3 defeat of a team assembled from locally-based players by the two-goal contribution from South Korea’s very finest sporting export, Son Heung-min.

Son converted a penalty and scored Spurs’s sixth, while Harry Kane added a goal from a free-kick to a handsome earlier strike. Both had a brief first experience of partnering new signing Richarlison, the Brazilian starting the friendly against the K League XI, Kane and Son joining him in the second half.

In the coming weeks, other new recruits, such as Ivan Perisic, Yves Bissouma and Clement Lenglet will make debuts for their new employer, a Tottenham setting a brisk pace in the summer transfer market.

Conte has made it clear he wants a squad for the coming campaign that is ready to compete, deep into the spring, in two demanding competitions, the Premier League and the Champions League he guided Spurs into via a tight tussle for fourth spot in English football’s top division in 2021-22.

He wants a strength in depth that cushions against the fatigue that will inevitably drag on players, such as Kane, who are involved in the World Cup in November and December. He wants a talented enough bench to maximise the tactical implications of the Premier League’s introduction of five possible substitutions per match - up from three - as of next season.

The busy traffic of incoming players to Tottenham within the first six weeks of the three-month transfer window also acknowledges the importance of pre-season rehearsal for Conte.

Spurs, famous across the elite end of the football industry for chairman Daniel Levy’s tough, drawn-out brinkmanship in their transfer negotiations, have a habit of doing their bigger deals late in summers, with the domestic season already under way. Conte insisted this close-season’s recruits arrived as early as possible so he could integrate them well in time for the Premier League kick-off on the opening weekend of August.

Richarlison’s first outing gave the coach encouragement. He led the forward line in the opening half. He showed his prowess meeting crosses, and his skill carrying the ball on the counter-attack. At £50m-plus from Everton, Richarlison is a pedigree newcomer, and a good fit for the high-energy, quick-on-the-break game plan that Conte is finessing.

He will be ambitious, too, for regular starts for a club with far greater firepower than the struggling Everton whose fight against the threat of relegation he so often spearheaded in the last 10 months.

Richarlison sees the move as an upgrade and a platform. He has a realistic target of a place in Brazil’s World Cup side; 12 months ago he was the leading goalscorer at the men’s Olympic football event at the Tokyo Games, and a gold medal winner.

At Spurs he will need to squeeze out a slot in an attack that, during the successful push for Champions League qualification, was in enviable form. Richarlison will do well to match the initial impact made by Dejan Kulusevski, who began an 18-month loan from Juventus in January and who contributed eight assists and five goals in his 18 Premier League appearances. In the same period, the dynamic duo of Son and Kane scored a combined 27 league goals.

Richarlison’s virtue is that he can slot into any of the front three positions, a forceful wide player or a central striker. Some of the same versatility applies to Perisic, 33. He used to regard himself as a winger, on left flank or right, but when he worked with Conte at Inter Milan, he was persuaded he could add further top-flight years to his long and distinguished career by operating at left wing-back.

The Croatian won Serie A under Conte in 2021, has a Bundesliga title and a Champions League to his name from his time at Bayern Munich and was a World Cup finalist in 2018 with Croatia.

Conte, who helped secure Perisic on a free transfer from Inter, trusts him, will value his winning character in the dressing-room, and the expertise that can rub off on younger midfielders like Bissouma, the exciting 25-year-old signed from Brighton.

To those is added the considerable experience of the veteran Fraser Forster, the former England goalkeeper brought in as back-up to Hugo Lloris. Lloris will have in front of him his compatriot and fellow France international Lenglet, secured on loan from Barcelona and a defender whose assets include precise passing over long range and a comfort playing in a back three, essential for a Conte team.

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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: July 13, 2022, 3:22 PM