Jurgen Klopp believes Liverpool's Champions League thrashing of Rangers has "changed the mood" at the club ahead of Sunday's Premier League encounter against Manchester City.
After falling a goal behind at Ibrox, through Scott Arfield, Liverpool roared back to demolish their Scottish hosts 7-1, Mohamed Salah's record-breaking six-minute hat-trick from the bench adding to a double from Roberto Firmino and a Darwin Nunez goal, before Harvey Elliot sealed the rout late on.
It was a timely performance from Liverpool, who are struggling in the Premier League. The Reds sit 10th in the table having won just two of their opening eight games, and welcome a Manchester City side in superb form to Anfield on Sunday.
"It changed the mood, definitely," Klopp said after Liverpool's win. "It is completely different, but we all know who we are welcoming [to Anfield] on Sunday and this will be a different game, we know that. It is better to go into a game with the feeling we’ve got tonight than any other."
Salah's return to goalscoring from will be a significant boost for Klopp and Liverpool ahead of Sunday's match. The usually prolific Egyptian is yet to hit his previous heights this season, scoring just twice in the Premier League.
"Special. Typical Mo. Very important, the whole thing," Klopp said. "How the boys adapted; to the positions, to the line-up, the reaction of the boys on the pitch. I thought everybody who started tonight played really well. I cannot think of one player who didn’t have a good game."
The victory puts Liverpool on the brink of advancing to the last 16. On nine points with two games to play, they lead third-placed Ajax by six points but trail group leaders Napoli by three points.
Rangers v Liverpool player ratings
For Rangers, it was another chastening Champions League defeat that keeps them on zero points after four games.
"We need to accept the criticism. It's part of my job, and part of the players' job," Rangers manager Giovanni van Bronckhorst said. "We have to take it on the chin. The whole locker room was quiet, because everyone feels the loss.
"Sometimes when the emotions are very high it's better not to speak and pick it up tomorrow. We have to change our mentality. We can be very strong, but when we are not there mentally, our levels drop really quick."
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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
Awar Qalb
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