• Erling Haaland celebrates with goalscorer Jack Grealish in Manchester City's win against Wolves on September 17, 2022. AFP
    Erling Haaland celebrates with goalscorer Jack Grealish in Manchester City's win against Wolves on September 17, 2022. AFP
  • Manchester City's Jack Grealish celebrates scoring the opening goal in the 3-0 Premier League victory against Wolves. Action Images
    Manchester City's Jack Grealish celebrates scoring the opening goal in the 3-0 Premier League victory against Wolves. Action Images
  • Jack Grealish shows his stud marks to Wolves' Ruben Neves. EPA
    Jack Grealish shows his stud marks to Wolves' Ruben Neves. EPA
  • Grealish celebrates with Rodri. Getty
    Grealish celebrates with Rodri. Getty
  • Erling Haaland reacts during the game. Reuters
    Erling Haaland reacts during the game. Reuters
  • Erling Haaland celebrates scoring the second goal. AFP
    Erling Haaland celebrates scoring the second goal. AFP
  • Haaland scores City's second goal. EPA
    Haaland scores City's second goal. EPA
  • Jack Grealish is fouled by Nathan Collins, who was sent off for the challenge. Getty
    Jack Grealish is fouled by Nathan Collins, who was sent off for the challenge. Getty
  • Nathan Collins fouls Jack Grealish, leading to a red card. Action Images
    Nathan Collins fouls Jack Grealish, leading to a red card. Action Images
  • City's Phil Foden scores the third goal. PA
    City's Phil Foden scores the third goal. PA
  • Phil Foden celebrates after scoring. Getty
    Phil Foden celebrates after scoring. Getty
  • Manchester City manager Pep Guardiola watches from the bench. EPA
    Manchester City manager Pep Guardiola watches from the bench. EPA

Focus on Erling Haaland v Lisandro Martinez battle in Manchester derby


  • English
  • Arabic

Manchester United's tenacious defender Lisandro Martinez will face the ultimate test when he takes on Manchester City striker Erling Haaland who will be looking to extend his red-hot streak in Sunday's derby.

Haaland has made a sensational start with City since joining the Premier League champions from Borussia Dortmund for £51 million.

The Norway striker has accumulated 14 goals in nine games in all competitions for City and will run into a rejuvenated United who sparked a turnaround in the league after a poor start.

When Erik Ten Hag was managing Ajax against Dortmund in the Champions League last season, he stopped Haaland from scoring and won the group match thanks in large part to an inspired display from Martinez, who is now at United.

Ten Hag brought Martinez with him to Old Trafford and the 24-year-old is already producing commanding performances.

However, at 6 feet 4 inches, Haaland will tower over Martinez, who is the Premier League's smallest centre back at 5ft 9in.

But the aggressive Argentine has gained a reputation of taking on opposing strikers. Martinez has already earned cult hero status among United fans with some ferocious tackling.

  • Marcus Rashford after scoring Manchester United's third in the 3-1 Premier League victory against Arsenal at Old Trafford on September 4, 2022. EPA
    Marcus Rashford after scoring Manchester United's third in the 3-1 Premier League victory against Arsenal at Old Trafford on September 4, 2022. EPA
  • Manchester United players celebrate after Marcus Rashford scored their third goal. EPA
    Manchester United players celebrate after Marcus Rashford scored their third goal. EPA
  • Marcus Rashford scores United's third goal. Getty
    Marcus Rashford scores United's third goal. Getty
  • Manchester United manager Erik ten Hag watches the action unfold. Reuters
    Manchester United manager Erik ten Hag watches the action unfold. Reuters
  • Marcus Rashford scores Manchester United's second goal. Getty
    Marcus Rashford scores Manchester United's second goal. Getty
  • David De Gea celebrates after Marcus Rashford scored United's second. Getty
    David De Gea celebrates after Marcus Rashford scored United's second. Getty
  • United substitute Cristiano Ronaldo reacts after failing to reach a pass. AFP
    United substitute Cristiano Ronaldo reacts after failing to reach a pass. AFP
  • Rashford celebrates scoring the second goal. PA
    Rashford celebrates scoring the second goal. PA
  • Bukayo Saka of Arsenal celebrates after scoring to make it 1-1. Getty
    Bukayo Saka of Arsenal celebrates after scoring to make it 1-1. Getty
  • Manchester United's Raphael Varane in action. EPA
    Manchester United's Raphael Varane in action. EPA
  • Arsenal's Bukayo Saka makes the score 1-1 at Old Trafford. PA
    Arsenal's Bukayo Saka makes the score 1-1 at Old Trafford. PA
  • Antony finishes past Arsenal goalkeeper Aaron Ramsdale to score on his United debut. AP
    Antony finishes past Arsenal goalkeeper Aaron Ramsdale to score on his United debut. AP
  • United's Brazilian winger Antony celebrates after scoring. AFP
    United's Brazilian winger Antony celebrates after scoring. AFP
  • Antony scores for United in the first half. AP
    Antony scores for United in the first half. AP
  • Gabriel Martinelli scores for Arsenal before the goal is disallowed by VAR. Getty
    Gabriel Martinelli scores for Arsenal before the goal is disallowed by VAR. Getty
  • Referee Paul Tierney checks the VAR screen before disallowing Gabriel Martinelli's goal. Getty
    Referee Paul Tierney checks the VAR screen before disallowing Gabriel Martinelli's goal. Getty
  • Arsenal's Gabriel Jesus and Granit Xhaka argue with referee Paul Tierney. Reuters
    Arsenal's Gabriel Jesus and Granit Xhaka argue with referee Paul Tierney. Reuters
  • Arsenal manager Mikel Arteta can't believe what he's seeing. AFP
    Arsenal manager Mikel Arteta can't believe what he's seeing. AFP
  • The foul by Arsenal's Martin Odegaard's on Christian Eriksen that resulted in Gabriel Martinelli's goal being ruled out. Getty
    The foul by Arsenal's Martin Odegaard's on Christian Eriksen that resulted in Gabriel Martinelli's goal being ruled out. Getty
  • Manchester United's new boy Antony. PA
    Manchester United's new boy Antony. PA

Partnering with Raphael Varane in central defence after Harry Maguire was dropped two games into the season, Martinez has shored up a unit that was United's Achilles heel last season. United have won all five games in which Ten Hag has played Martinez and Varane together at the heart of the defence.

Ten Hag called the Argentine a "warrior", lauding his "attitude and fighting spirit".

But he knows keeping Haaland off the scoresheet at the Etihad Stadium will be a tall order if Martinez does not get enough help from his team-mates.

"We don't play against Haaland, we play against Man City," said Ten Hag. "We are convinced of our capabilities. If we act as a team we can beat our opponents.

"We need to look to ourselves. We have to perform at our best, with a good game plan. Then it is about execution. We will have to do 100 percent."

City boss Pep Guardiola is well aware that Martinez could pose a formidable challenge to Haaland.

Guardiola said: "Erling is taller, that is for sure, but I like it when the people underestimate a football player just for his size.

"He can tell them: 'I am here, I am a good player, I can play everywhere'. He's a fantastic player - incredible in the build-up, good mentality, aggressive.

"It is not the first time he [Martinez] has played against strikers who are taller than him and he handles it.

"Of course, the crosses into that position, Erling is taller, but we will see what happens."

Meanwhile, Guardiola has praised his medical staff for keeping Haaland fit. Despite boasting a prolific record throughout his young career, the 22-year-old has also had a number of injury problems.

Yet with Haaland having so far started every game for City, Guardiola is hopeful they are now a thing of the past.

The City boss said: "Everyone is important but I've always said to the club that the most important department in the backroom staff is the physios. They take care of the legs.

"Erling struggled a lot in Dortmund last season with injuries and arrived here with little problems after a small surgery in the summer.

"He started to work here with [physiotherapist] Mario (Pafundi) and the other guys and thanks to them - and of course his work ethic - he can play regularly now. Last season it was not possible.

"When the players can play most of the time it's thanks to the physios."

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

Updated: October 01, 2022, 9:09 AM