The unstoppable Erling Haaland scored another two goals as Manchester City thrashed FC Copenhagen 5-0 in the Champions League on Wednesday.
The prolific Norwegian netted with his first touch at the Etihad Stadium and added another before being substituted at half-time in a one-sided Group G clash.
Riyad Mahrez and Julian Alvarez joined him on the scoresheet as City, who also benefited from an own goal, moved closer to the last 16 by maintaining their 100 per cent record in the competition.
Manager Pep Guardiola rested Kevin De Bruyne and Phil Foden but the Danish champions were not spared the threat of Haaland.
His double took his goal tally for City to 19 in 12 just appearances and his career Champions League record to 28 in 22.
After his stunning hat-trick against Manchester United on Sunday, the visitors must have known they faced a tough task to keep him quiet.
So it proved as they managed it for just seven minutes.
Haaland did not get a kick in those opening exchanges, despite City’s dominance of possession, but that hardly mattered because when his much-anticipated first touch finally came, he made it count with ruthless efficiency.
Joao Cancelo was the provider and, as is becoming the norm, Haaland was in the perfect position inside the box to sweep home from the full-back’s pass.
Copenhagen had travelled to England with four goalkeepers and coach Jacob Neestrup had been reluctant to reveal before the match which would play.
It was the former Liverpool and Huddersfield keeper Kamil Grabara who got the nod and, as City went on to pepper his goal, it seemed he had drawn the short straw.
Yet the Pole, who was wearing a face mask, acquitted himself well with good saves to deny Ilkay Gundogan, Haaland and Jack Grealish twice. Bernardo Silva also thumped a shot against the post.
Grabara then kept out a powerful volley from Sergio Gomez but he could do little to prevent Haaland pouncing on the rebound to double the lead after 32 minutes.
He was then beaten again soon after when another Gomez shot took two deflections and rebounded in off defender David Khocholava. Silva lifted another good chance over the bar.
Copenhagen were given some respite when Haaland was substituted at half-time but his replacement Cole Palmer immediately tested Grabara.
City claimed their fourth after 55 minutes after Marko Stamenic tangled with Aymeric Laporte in the area and Riyad Mahrez clipped home his first goal of the season from the penalty spot.
Alvarez then went close when he hit the post from a tight angle but he made no mistake when he turned in Mahrez’s pass to make it 5-0 14 minutes from time.
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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