Barcelona teenager Gavi has signed a contract extension until 2026 that includes a release clause of €1 billion.
The Spanish midfielder was given his Barca first-team debut by then manager Ronald Koeman against Getafa in La Liga in August 2021 aged 17 years and 24 days, making him the fourth youngest in the club's history.
He became the youngest player ever to play for Spain after being named in Luis Enrique's starting XI in the win against Italy in the Nations League in October 2021, aged 17 years and 62 days.
He broke the record held by Angel Zubieta Redondo, who donned the Spain jersey for the first time in 1936 aged 17 years and 284 days.
“He can be the future of this team, but he can also be its present too because he has the personality to play at this level,” said Enrique after the match.
Gavi scored his first goal for the Catalan giants two months later during a 3-2 win over Elche, which made him the third youngest goalscorer for Barca.
By June 2022, he had become the national team's youngest scorer, finding the net against Czech Republic in June – aged 17 years and 304 days – breaking the record set in 2020 by his Barca teammate Ansu Fati.
Bayern Munich 2 Barcelona 0: player ratings
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BAYERN MUNICH RATINGS: Manuel Neuer 6 – Made some good saves but had a moment of fear after gifting the ball to Lewandowski after 13 minutes. Getty Images -

Dayot Upamecano 8 – An impressive performance from the young centre-back who stood up well in a physical battle against Lewandowski. Getty Images -

Lucas Hernandez 7 – Lost Alonso to head home past Ter Stegen for the opening goal. Reuters -

Benjamin Pavard 5 – Forced off with a thigh injury after 21 minutes following a collision with Alonso in the opening stages. AFP -

Alphonso Davies 8 – An all-round performance from the flying full-back, who showed blistering pace to propel his side forward and get back and deny the Barcelona counterattack. EPA -

Joshua Kimmich 8 – Superb delivery from the corner for Hernandez’s opener and ensured his former teammate Lewandowski would not get a goal in the final minute with a vital intervention. AFP -

Marcel Sabitzer 6 – Came close with an effort that crept wide at the half-hour mark. The Austrian was unlucky to be booked after a 50-50 with Busquets in the first half. AP Photo -

Leroy Sane 7 – Rolled the ball past Ter Stegen after 53 minutes to score the second goal of the night. The German was unhappy to be substituted after 80 minutes, despite his team’s performance. AFP -

Jamal Musiala 7 – The 19-year-old was at ease in the second half and produced a perfectly weighted pass to assist Sane for the second goal. The young midfielder could have shown more composure with his finishing. AFP -

Sadio Mane 5 – A subdued performance from the Senegal international, with few chances falling his way and he was replaced by Gnabry after 70 minutes. EPA -

Thomas Muller 6 – Had a good game in midfield, but arguably a quiet night by the German’s standards. Reuters -

SUBS: Noussair Mazraoui (Pavard, 21) – A strong cameo after coming on to replace the injured Pavard. Had a decent effort from outside the box saved at the half-hour mark. AFP -

Leon Goretzka (Sabitzer, 46) 7 – A much-needed dominating presence in the middle of the park following his introduction at half time, and a strike on the edge of the area was matched by Ter Stegen. AP Photo -

Serge Gnabry (Mane, 70) N/A. AFP -

Ryan Gravenberch (Musiala, 80) N/A. AFP -

Mathys Tel (Sane, 80) N/A. Getty Images -

BARCELONA RATINGS: Marc-Andre ter Stegen 6 - Back home in Germany against a side who’ve drawn their last three Bundesliga games. Easy save from a 26th minute effort from Mazraoui. Dived to his right to save from Muller on 49, but then beaten twice in three minutes, which meant he was on the losing side for the first time this season. AFP -

Marcos Alonso 7 – A surprise start ahead of Jordi Alba. Touched the ball more than any other player on the pitch but he didn’t track Hernandez, who put Bayern ahead from Kimmich a corner on 50 minutes. That set his team back and they never recovered. EPA -

Andreas Christensen 6 – Started ahead of Eric Garcia, who replaced him on 70 minutes as Xavi continued his rotations. There’s two thoughts on this: a top side should have a stable defence. And a top side needs to rotate players. The jury is out with Barcelona’s defence under Xavi. EPA -

Ronald Araujo 6 - Fine in the first half, like his team, then Barça’s defence were undone twice and the attack stopped attacking in the second half after Bayern found their stride. AP Photo -

Jules Kounde 6 - Couldn’t get near Sane, who burst between defenders, to score Bayern’s second. This Barcelona squad have some great players, but they’re still coming together as a team. AFP -

Sergio Busquets 6 - A knock on the mouth from Musiala but central to Barcelona’s best first half in Europe for a long time. Good battle between him and Musiala. Booked. AFP -

Pedri 7 - Shot on target after 8 minutes was brilliant, but his moment came after 62 when he ran though the Bayern defence and received a ball which he clipped over Neuer and onto the post. Reuters -

Gavi 6 - Set up Lewandowski on 18 minutes, tracked Mane throughout. Brought off just after Bayern made it 30 games unbeaten in Champions League group games. AFP -

Ousmane Dembele 7 - Lively for a side who made nine attempts on goal in the first 30 minutes. Brought down on the edge of the box on 43 minutes. Outrageous skill as he drifted past players on 67. AP Photo -

Robert Lewandowski 6 - Central to Barça’s first quality attack on eight minutes. The man with nine goals in his last five games should’ve scored having been set up by Gavi on 17 and again with a header on 18. You have to take your chances. In the stadium where he was loved for so long, he didn’t. Not his night. Getty Images -

Raphinha 7 - Wrapped his foot around the ball to make a low drive on 25 having been set up by Lewandowski. Made a similar shot immediately after half time, before being brought off. AFP -

SUBS: Frenkie de Jong 6 - On for Gavi after 60 and set up Lewandowski with on 66. Moved well. EPA -

Ferran Torres 7 - On for Raphinha after an hour. Linked up well with Lewandowski, but without any end result. Had a shot deflected wide on 86. AFP -

Ansu Fati N/A - On for Dembele on 80. Ran into a crowd of Bayern defenders and couldn’t get a shot off on 85. EPA -

Franck Kessie NA - On for Busquets after 80 to add energy to a tiring side. AFP
The 18-year-old has started in all of Barcelona's matches this season, with the club currently second in La Liga behind Real Madrid.
Gavi, who has played for the club since 2015 and was already under contract until 2023, will officially sign his new contract on Thursday in an open event at Camp Nou.
After Barca's recent 3-0 La Liga win at Sevilla, current manager Xavi hailed Gavi as the “heart” of his team after a standout performance from the Las Masia graduate.
“It doesn’t surprise me, I see him train every day,” said Xavi. “It’s down to hard work, discipline and heart. He was the best player in the game, because of his intensity, fight, passing, high pressing – he has heart in his legs.”
There was disappointment for Gavi and Barca in the Champions League on Tuesday night, though, when they were beaten 2-0 by Bayern Munich at the Allianz Arena.
It was a night to forget for striker Robert Lewandowski, who left the Bavarians for Barca during the summer.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
Getting there
The flights
Flydubai operates up to seven flights a week to Helsinki. Return fares to Helsinki from Dubai start from Dh1,545 in Economy and Dh7,560 in Business Class.
The stay
Golden Crown Igloos in Levi offer stays from Dh1,215 per person per night for a superior igloo; www.leviniglut.net
Panorama Hotel in Levi is conveniently located at the top of Levi fell, a short walk from the gondola. Stays start from Dh292 per night based on two people sharing; www. golevi.fi/en/accommodation/hotel-levi-panorama
Arctic Treehouse Hotel in Rovaniemi offers stays from Dh1,379 per night based on two people sharing; www.arctictreehousehotel.com
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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