• Mohamed Salah celebrates scoring Liverpool's sixth goal to complete his hat-trick in the 7-1 Champions League win against Rangers at Ibrox Stadium, Glasgow, on October 12, 2022. PA
    Mohamed Salah celebrates scoring Liverpool's sixth goal to complete his hat-trick in the 7-1 Champions League win against Rangers at Ibrox Stadium, Glasgow, on October 12, 2022. PA
  • Scott Arfield celebrates putting Rangers ahead. Action Images
    Scott Arfield celebrates putting Rangers ahead. Action Images
  • Scott Arfield celebrates scoring. Action Images
    Scott Arfield celebrates scoring. Action Images
  • Liverpool's Roberto Firmino levels at 1-1. PA
    Liverpool's Roberto Firmino levels at 1-1. PA
  • Roberto Firmino celebrates scoring Liverpool's first goal. PA
    Roberto Firmino celebrates scoring Liverpool's first goal. PA
  • Roberto Firmino celebrates after levelling at 1-1. EPA
    Roberto Firmino celebrates after levelling at 1-1. EPA
  • Roberto Firmino celebrates scoring Liverpool's second goal at Ibrox. PA
    Roberto Firmino celebrates scoring Liverpool's second goal at Ibrox. PA
  • Firmino celebrates scoring Liverpool's second goal. Action Images
    Firmino celebrates scoring Liverpool's second goal. Action Images
  • Darwin Nunez celebrates scored Liverpool's third. PA
    Darwin Nunez celebrates scored Liverpool's third. PA
  • Mohamed Salah scored Liverpool's fourth goal. PA
    Mohamed Salah scored Liverpool's fourth goal. PA
  • Mohamed Salah celebrates scoring Liverpool's side's fifth goal. PA
    Mohamed Salah celebrates scoring Liverpool's side's fifth goal. PA
  • Salah celebrates the fifth goal. PA
    Salah celebrates the fifth goal. PA
  • Mohamed Salah celebrates scoring Liverpool's sixth goal to complete his hat-trick. PA
    Mohamed Salah celebrates scoring Liverpool's sixth goal to complete his hat-trick. PA
  • Harvey Elliott scored Liverpool's seventh goal and celebrated with Salah after a VAR check. PA
    Harvey Elliott scored Liverpool's seventh goal and celebrated with Salah after a VAR check. PA

Klopp: Liverpool 'changed the mood' ahead of Man City clash with 'special' win at Rangers


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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

  • RANGERS PLAYER RATINGS: Allan McGregor - 3. Last week every shot seemed to hit the 40-year-old. On Wednesday night he could not stop anything. His poor pass contributed to Nunez’s goal and stronger hands might have kept one of Salah’s strikes out. Reuters
    RANGERS PLAYER RATINGS: Allan McGregor - 3. Last week every shot seemed to hit the 40-year-old. On Wednesday night he could not stop anything. His poor pass contributed to Nunez’s goal and stronger hands might have kept one of Salah’s strikes out. Reuters
  • James Tavernier - 2. The Englishman should have been stronger against Firmino at the near post for Liverpool’s equaliser and things went downhill from there. He took up bad positions and got caught ball-watching over and over again. Not a captain’s performance. Getty
    James Tavernier - 2. The Englishman should have been stronger against Firmino at the near post for Liverpool’s equaliser and things went downhill from there. He took up bad positions and got caught ball-watching over and over again. Not a captain’s performance. Getty
  • Connor Goldson - 6. The 29-year-old was doing an effective job against Nunez but pulled up with a muscle injury. He was replaced by King on the brink of half time and the defence was worse for his absence. PA
    Connor Goldson - 6. The 29-year-old was doing an effective job against Nunez but pulled up with a muscle injury. He was replaced by King on the brink of half time and the defence was worse for his absence. PA
  • Ben Davies - 4. The 27-year-old started well but his weaknesses were exposed in a second half where the defence fell to pieces. It was a chastening experience against his former club. PA
    Ben Davies - 4. The 27-year-old started well but his weaknesses were exposed in a second half where the defence fell to pieces. It was a chastening experience against his former club. PA
  • Borna Barisic - 3. The Croat was shrugged off by Salah for the forward's first goal and was left like a rabbit in headlights for the hat-trick strike. He left too much space behind him throughout the game. EPA
    Borna Barisic - 3. The Croat was shrugged off by Salah for the forward's first goal and was left like a rabbit in headlights for the hat-trick strike. He left too much space behind him throughout the game. EPA
  • John Lundstram - 3. The former Everton man appeared to have found redemption in the first half after last week’s dreadful display at Anfield. Then he disappeared in the second period as Liverpool ran riot. PA
    John Lundstram - 3. The former Everton man appeared to have found redemption in the first half after last week’s dreadful display at Anfield. Then he disappeared in the second period as Liverpool ran riot. PA
  • Ryan Jack - 5. The 30-year-old was influential in the early exchanges but injury cut short his match. He was replaced by Davis in the 60th minute. By that time he was being over-run but his departure precipitated the collapse. EPA
    Ryan Jack - 5. The 30-year-old was influential in the early exchanges but injury cut short his match. He was replaced by Davis in the 60th minute. By that time he was being over-run but his departure precipitated the collapse. EPA
  • Scott Arfield - 4. The 33-year-old opened the scoring and might have done better with an opportunity just before half time. After that he barely showed, except to provide the wayward pass that led to Salah’s first goal. EPA
    Scott Arfield - 4. The 33-year-old opened the scoring and might have done better with an opportunity just before half time. After that he barely showed, except to provide the wayward pass that led to Salah’s first goal. EPA
  • Fashion Sakala - 4. The Zambian was winning his contest with Tsimikas but lost his way when Liverpool got on top. Then he was peripheral. Matondo came on for him with 14 minutes left. AFP
    Fashion Sakala - 4. The Zambian was winning his contest with Tsimikas but lost his way when Liverpool got on top. Then he was peripheral. Matondo came on for him with 14 minutes left. AFP
  • Ryan Kent - 3. The former Liverpool winger did not put Gomez under enough pressure. There were some good first half moments but he disappeared after the break and made way for Wright after 76 minutes. PA
    Ryan Kent - 3. The former Liverpool winger did not put Gomez under enough pressure. There were some good first half moments but he disappeared after the break and made way for Wright after 76 minutes. PA
  • Antonio Colak - 3. The Croat was kept on a tight rein by the defence. He was regularly beaten in the air and bullied off the ball on the ground before departing in favour of Morelos in the 76th minute. PA
    Antonio Colak - 3. The Croat was kept on a tight rein by the defence. He was regularly beaten in the air and bullied off the ball on the ground before departing in favour of Morelos in the 76th minute. PA
  • SUBS: Leon King (Goldson 45') - 3. Ibrox on a night like this was no place for an 18-year-old. He came on for Goldson just before the break and might be wishing he had stayed on the sidelines. Reuters
    SUBS: Leon King (Goldson 45') - 3. Ibrox on a night like this was no place for an 18-year-old. He came on for Goldson just before the break and might be wishing he had stayed on the sidelines. Reuters
  • Steven Davis (Jack 59') - 3. The Northern Irishman showed every one of his 37 years. PA
    Steven Davis (Jack 59') - 3. The Northern Irishman showed every one of his 37 years. PA
  • Rabbi Matondo (Sakala 76') - N/R. The Liverpool-born winger made no meaningful contribution. EPA
    Rabbi Matondo (Sakala 76') - N/R. The Liverpool-born winger made no meaningful contribution. EPA
  • Alfredo Morelos (Colak 76') - N/R. The Colombian was isolated and looked less than impressed to be thrown on at that point in the game. AFP
    Alfredo Morelos (Colak 76') - N/R. The Colombian was isolated and looked less than impressed to be thrown on at that point in the game. AFP
  • Scott Wight (Kent 76') - N/R. The 25-year-old had 14 anonymous minutes on the pitch. He saw next to nothing of the ball. Getty
    Scott Wight (Kent 76') - N/R. The 25-year-old had 14 anonymous minutes on the pitch. He saw next to nothing of the ball. Getty
  • LIVERPOOL PLAYER RATINGS: Alisson Becker - 6. The Brazilian was not very busy, even during Rangers’ spell of pressure. There was not much he could do to stop the goal. AFP
    LIVERPOOL PLAYER RATINGS: Alisson Becker - 6. The Brazilian was not very busy, even during Rangers’ spell of pressure. There was not much he could do to stop the goal. AFP
  • Joe Gomez - 7. The 25-year-old was lucky to escape after sending an awful blind backpass towards the area. His work at the other end was much better and his cross for Firmino’s second goal was splendid. He may find it tougher against better opposition. EPA
    Joe Gomez - 7. The 25-year-old was lucky to escape after sending an awful blind backpass towards the area. His work at the other end was much better and his cross for Firmino’s second goal was splendid. He may find it tougher against better opposition. EPA
  • Ibrahima Konate - 7. The Frenchman made a huge block in the first half and used his physicality wisely throughout. He was withdrawn with 11 minutes to go for Milner after improving as the game went on. PA
    Ibrahima Konate - 7. The Frenchman made a huge block in the first half and used his physicality wisely throughout. He was withdrawn with 11 minutes to go for Milner after improving as the game went on. PA
  • Virgil van Dijk - 7. The Dutchman was dominant in the air and secure on the ground. There was more urgency to his game than of late. AFP
    Virgil van Dijk - 7. The Dutchman was dominant in the air and secure on the ground. There was more urgency to his game than of late. AFP
  • Kostas Tsimikas - 6. The Greek was troubled by Sakala’s pace and had a difficult first half. He did, however, supply the corner for the equaliser and he was comfortable by the time he was replaced by Robertson in the 68th minute. Getty
    Kostas Tsimikas - 6. The Greek was troubled by Sakala’s pace and had a difficult first half. He did, however, supply the corner for the equaliser and he was comfortable by the time he was replaced by Robertson in the 68th minute. Getty
  • Fabinho - 6. The Brazilian is trying to emerge from a dip in form. He was off the pace early on but grew in stature as the match developed. Reuters
    Fabinho - 6. The Brazilian is trying to emerge from a dip in form. He was off the pace early on but grew in stature as the match developed. Reuters
  • Jordan Henderson - 6. The captain was forced into defensive work in the first half and did not get on the ball enough. By the time he was taken off in the 67th minute for Thiago, he had helped Liverpool wrest control of the midfield. AFP
    Jordan Henderson - 6. The captain was forced into defensive work in the first half and did not get on the ball enough. By the time he was taken off in the 67th minute for Thiago, he had helped Liverpool wrest control of the midfield. AFP
  • Harvey Elliott - 8. The 19-year-old put pressure on the defence with his direct running. His defensive work needs to improve but his creativity was excellent and he was rewarded with the final goal. EPA
    Harvey Elliott - 8. The 19-year-old put pressure on the defence with his direct running. His defensive work needs to improve but his creativity was excellent and he was rewarded with the final goal. EPA
  • Roberto Firmino - 9. The Brazilian was the game's dominant force until he was substituted for Jota with 17 minutes to go. He scored the first two goals, set up the third for Nunez and his link play verged on exquisite at times. EPA
    Roberto Firmino - 9. The Brazilian was the game's dominant force until he was substituted for Jota with 17 minutes to go. He scored the first two goals, set up the third for Nunez and his link play verged on exquisite at times. EPA
  • Fabio Carvalho - 6. The Portuguese got caught in possession and this lapse started the move that led to the opening goal. He was more careful afterward and began to enjoy himself as the game wore on. EPA
    Fabio Carvalho - 6. The Portuguese got caught in possession and this lapse started the move that led to the opening goal. He was more careful afterward and began to enjoy himself as the game wore on. EPA
  • Darwin Nunez - 7. The Uruguayan seemed headed for another unfortunate night and his finishing lacked confidence. Then he was finally able to get the ball past McGregor and the relief was obvious. He is working hard to find his role in the team. Salah replaced him in the 68th minute. EPA
    Darwin Nunez - 7. The Uruguayan seemed headed for another unfortunate night and his finishing lacked confidence. Then he was finally able to get the ball past McGregor and the relief was obvious. He is working hard to find his role in the team. Salah replaced him in the 68th minute. EPA
  • SUBS: Thiago Alcantara (Henderson 68') - 6. The 31-year-old relished the space in the midfield and was able to pick his passes almost at will. PA
    SUBS: Thiago Alcantara (Henderson 68') - 6. The 31-year-old relished the space in the midfield and was able to pick his passes almost at will. PA
  • Mohamed Salah (Nunez 68') - 9. The Egyptian's first chance was a poor effort but he took a second opportunity with precision. Six minutes later he had a hat-trick to his name and his old swagger was back. Getty
    Mohamed Salah (Nunez 68') - 9. The Egyptian's first chance was a poor effort but he took a second opportunity with precision. Six minutes later he had a hat-trick to his name and his old swagger was back. Getty
  • Andrew Robertson (Tsimikas 68') - 7. The Scot brought energy, aggression and drive to the left. PA
    Andrew Robertson (Tsimikas 68') - 7. The Scot brought energy, aggression and drive to the left. PA
  • Diogo Jota (Firmino 73') - 7. The Portuguese contributed to all three of Salah’s goals. Getty
    Diogo Jota (Firmino 73') - 7. The Portuguese contributed to all three of Salah’s goals. Getty
  • James Milner (Konate 79') - N/R. The 36-year-old played the last 11 minutes when Konate was taken off. He was his usual safe self. PA
    James Milner (Konate 79') - N/R. The 36-year-old played the last 11 minutes when Konate was taken off. He was his usual safe self. PA

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

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Updated: October 13, 2022, 7:38 AM