Manchester City manager Pep Guardiola has dismissed reports that claimed Paris Saint-Germain had offered Neymar to the Premier League champions.
French outlet Le Parisien reported that PSG had been in contact with City about a potential swap deal that would involve Neymar and City's Portuguese midfielder Bernardo Silva. They also claimed that City had rejected the offer.
However, Guardiola, while admiring Neymar as a player, insisted the report was false.
"I'm so sorry for Le Parisien but it's not true," Guardiola told reporters ahead of City's pre-season friendly against Club America in Houston, Texas. "I'm sorry for them because the information they were leaked was false.
"Neymar is an incredible player and, with the information I have, an incredibly nice guy. So leave him calm, let him express the huge talent he has in Paris alongside [Lionel] Messi and all the big stars they have.
"But I would say Manchester City every season bought 150 players. It looks like we are interested in all players around the world. You know that is not true. I'm sorry for Neymar, of course!"
Focusing on the players who are in his squad, Guardiola admitted that the absence of Phil Foden, Ilkay Gundogan, and John Stones from the pre-season tour of the United States was a blow to City's preparations for the new campaign.
All three players failed to meet US entry requirements, which demands all foreign visitors be fully vaccinated against Covid-19. Foden, Gundogan, and Stones have been training with City's Under-23s in Croatia and will rejoin the senior squad when they return from the US.
PSG squad train for Kawasaki Frontale friendly
Asked if their absence was disappointing, Guardiola said: "Yeah, a lot. I would like them to be here.
"The second season here [in 2017/18], when we finished with 100 points, that was the only pre-season when we were all together from day one. Since then it's always four players arrive, then after a few weeks some other ones and we start the season with incredible problems. That's why we drop every season at the beginning many, many points.
"This season I thought, 'maybe we will be all together', but due to personal situations with these three players, and other situations with some other ones, we cannot be together. We are delayed but it is what it is. We are going to move forward and today you have to adapt."
After Tuesday night's match against Club America, City travel to Green Bay, Wisconsin where they face Bayern Munich at Lambeau Field on Saturday. City then return to England and begin their season with the FA Community Shield against FA Cup holders Liverpool at King Power Stadium next Saturday, July 30.
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