Manchester City manager Pep Guardiola insisted Erling Haaland is not yet back to his "absolute best" after the Norwegian striker continued his remarkable debut Premier League season with two more goals in Wednesday's 3-1 win at Leeds United.
Haaland, 23, has been in sensational form since joining City from Borussia Dortmund in the summer and took his Premier League goal tally to 20 from just 15 appearances with his double at Elland Road, becoming the fastest player to reach the milestone. He has scored 26 goals in 20 games across all competitions.
Despite his unstoppable form, Guardiola is convinced Haaland still has another level to find as he continues to recover from an injury sustained in a Champions League game against former club Dortmund at the end of October.
Having missed the World Cup due to Norway's failure to qualify, Haaland spent the past few weeks resting and recovering, and was part of the City squad who enjoyed a training camp in Abu Dhabi.
“I still think he's still not back to his best, that was at the beginning of the season I would say but then the injury he had in Dortmund,” Guardiola said in his post-match press conference.
“When he started to train in Abu Dhabi he could not train every single day, maybe the last one. To move this huge body is not easy for him. But as much as he can play, with minutes he will be better. I have the feeling he is not at his best. It’s a question of time after the injury.
“But I had the feeling that he is always an incredible threat for the opponent. The numbers are unbelievable. I had the feeling he’s not coming here just for the numbers - we want to win it. Still we are far away from the team that has been exceptional so far.
“There are 70 points to play for and we have to have an incredible run, to win and win to be close to the top of the league.”
Leeds v Man City player ratings
While it was once again Haaland in the headlines, Guardiola was also pleased with the contribution of Jack Grealish. The England midfielder missed a couple of good chances in the first half against Leeds but responded by providing both assists for Haaland's goals.
“He was good,” Guardiola said. “In the first half he missed chances and has to improve on that. It’s just mentality and to be aggressive to score.
“He showed the quality to be generous. He’s incredibly loved by everyone. He’s so humble and they were perfect assists for Erling.”
Leeds manager Jesse Marsch had spoken before the game of the dangers Haaland posed, but ultimately his Leeds side were unable to contain the Norwegian. The American knows the striker well from their one year working together at Austrian side RB Salzburg.
"Haaland has an uncanny ability to know where to be to score goals and a hunger like I have never seen before," Marsch said. "It is infectious in the team. It is a desire that spreads through the team.
"I don't know whether Man City are my favourites for the league but Haaland is one of my favourite players to watch."
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
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
Dubai Bling season three
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About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4