• Manchester City's Erling Haaland and Kyle Walker battle for the ball during a training session at Houston Sports Park. All pictures Getty Images
    Manchester City's Erling Haaland and Kyle Walker battle for the ball during a training session at Houston Sports Park. All pictures Getty Images
  • Manchester City's Erling Haaland and Ederson in action during training.
    Manchester City's Erling Haaland and Ederson in action during training.
  • Erling Haaland takes an ice bath after training.
    Erling Haaland takes an ice bath after training.
  • Erling Haaland during the Manchester City training session at Houston Sports Park.
    Erling Haaland during the Manchester City training session at Houston Sports Park.
  • Pep Guardiola, manager of Manchester City, watches his players train.
    Pep Guardiola, manager of Manchester City, watches his players train.
  • Bernardo Silva on the ball.
    Bernardo Silva on the ball.
  • Cole Palmer and Kevin de Bruyne compete for possession.
    Cole Palmer and Kevin de Bruyne compete for possession.
  • Jack Grealish runs with the ball.
    Jack Grealish runs with the ball.
  • Erling Haaland works out in the gym.
    Erling Haaland works out in the gym.
  • Manchester City's Erling Haaland, Jack Grealish and Oleksandr Zinchenko in action during training at Houston Sports Park.
    Manchester City's Erling Haaland, Jack Grealish and Oleksandr Zinchenko in action during training at Houston Sports Park.

Neymar 'an incredible player' but rumours about Man City move not true, says Pep Guardiola


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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

  • Paris Saint-Germain star Lionel Messi listens to head coach Christophe Galtier, left, with other players during a training session. AFP
    Paris Saint-Germain star Lionel Messi listens to head coach Christophe Galtier, left, with other players during a training session. AFP
  • Lionel Messi traps the ball beside Kylian Mbappe. AFP
    Lionel Messi traps the ball beside Kylian Mbappe. AFP
  • Paris Saint-Germain striker Kylian Mbappe, centre, smiles with Neymar during a training session at a stadium in Tokyo on July 19, 2022. AFP
    Paris Saint-Germain striker Kylian Mbappe, centre, smiles with Neymar during a training session at a stadium in Tokyo on July 19, 2022. AFP
  • Paris Saint-Germain forward Neymar dribbles the ball. AFP
    Paris Saint-Germain forward Neymar dribbles the ball. AFP
  • Kylian Mbappe dribbles the ball. AFP
    Kylian Mbappe dribbles the ball. AFP
  • PSG take on Japanese side Kawasaki Frontale at Tokyo's Japan National Stadium on Wednesday. AFP
    PSG take on Japanese side Kawasaki Frontale at Tokyo's Japan National Stadium on Wednesday. AFP
  • Paris Saint-Germain players hold a training session at a stadium in Tokyo on July 19, 2022. AFP
    Paris Saint-Germain players hold a training session at a stadium in Tokyo on July 19, 2022. AFP
  • Kylian Mbappe gestures during a training session. AFP
    Kylian Mbappe gestures during a training session. AFP
  • PSG's Kylian Mbappe passes the ball to Neymar. AFP
    PSG's Kylian Mbappe passes the ball to Neymar. AFP
  • Neymar in action. AFP
    Neymar in action. AFP
  • Kylian Mbapee shares a joke with teammates. AFP
    Kylian Mbapee shares a joke with teammates. AFP
  • Paris Saint-Germain head coach Christophe Galtier watches his players. AFP
    Paris Saint-Germain head coach Christophe Galtier watches his players. AFP

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.

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
What went into the film

25 visual effects (VFX) studios

2,150 VFX shots in a film with 2,500 shots

1,000 VFX artists

3,000 technicians

10 Concept artists, 25 3D designers

New sound technology, named 4D SRL

 

Specs

Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request

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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Updated: July 20, 2022, 10:21 AM