Messi scores stunner and Mbappe grabs winner to guide PSG top of Ligue 1

Lionel Messi scored a stunning free-kick and Kylian Mbappe came off the bench to score as Paris Saint-Germain defeated Nice 2-1 on Saturday to reclaim top spot in Ligue 1.

France international Mbappe was left out of the starting line-up by manager Christophe Galtier with one eye on Wednesday's Champions League clash at Benfica - one of 11 fixtures the French champions face in the six weeks leading up to the World Cup.

Mbappe was replaced in the starting line-up by 20-year-old Hugo Ekitike, who was making his first start for PSG but struggled to make an impact.

However, it was fellow superstar Messi who grabbed the attention when he gave PSG a 29th-minute lead with a sumptuous, curling free-kick which sailed over the Nice wall and past goalkeeper Kasper Schmeichel.

"I'm incredibly lucky to see him every morning in training," said Galtier of the Argentine.

It was Messi's 60th career goal from free-kicks but first in a PSG shirt.

Gaetan Laborde levelled for Nice, who were coached by Galtier until this season, in the 47th minute after PSG got into a terrible defensive tangle.

Mbappe was summoned from the bench on the hour mark and struck the winner with seven minutes left after Nice attempted and failed to play the ball out of defence.

The goal was Mbappe's eighth of the league season and took him level with teammate Neymar at the top of the scoring charts.

"We are not playing less well than we were, but our opponents are starting to know us," said PSG defender Marquinhos after a disjointed display by the champions.

"We are not going to have an exceptional match every time or win 5-0. It's important to know how to win 1-0 or 2-1 with a goal at the end, like tonight.

"It was complicated in the first half, we couldn't find any space to create chances. Nice blocked us but a superb free-kick Leo Messi unblocked the situation."

Nice manager Lucien Favre admitted he was frustrated that his team were left empty-handed.

"You play the best game of your season, but at the end, you lose," said Nice coach Lucien Favre after his team's fifth Ligue 1 defeat of the season.

"We played a good match, so it's disappointing and cruel. We didn't give PSG a lot of chances to score. They didn't have many chances."

PSG have a two-point lead over Marseille who defeated Angers 3-0 on Friday.

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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