Barcelona defender Ronald Araujo described Ousmane Dembele as a "great player" after the French forward's second-half strike gave the Catalans a 1-0 win over 10-man Real Sociedad in their Copa del Rey quarter-final on Wednesday.
Real Sociedad came into the match on the back of nine consecutive wins in all competitions and almost scored in the 29th minute when Japanese youngster Take Kubo's strike hit the bar.
But their hopes of inflicting a surprise defeat on Barca at the Camp Nou were hit when forward Brais Mendez was shown a straight red card in the 40th minute for a wild challenge on Sergio Busquets.
Barcelona were the better side for most of the match after that but only scored once thanks to a brilliant counter-attack by man-of-the-match Dembele in the 52nd minute.
The electric winger ran through the right channel after receiving a perfectly placed long pass from his France teammate Jules Kounde and lashed an unstoppable right-foot strike into the top corner.
"[Dembele] had a great game, we know what a great player he is," Araujo told Movistar.
"He helps us with goals, he's taking good decisions, that's the most important thing, something that maybe was tricky for him at the beginning."
Sociedad should have equalised seven minutes later but Alexander Sorloth missed a sitter, skying a shot from inside the six-yard box from a Kubo cross.
Barca were again indebted to the goalkeeping heroics of Marc-Andre ter Stegen as the German stopper produced a string of saves to secure the win and stretch Barca's unbeaten streak to 12 games.
"It was a struggle for us after they were one-man down because they closed down well and defended relentlessly," added Araujo.
"I'm sure [coach] Xavi will give us a slap on the wrist, we probably should have closed out the game earlier. Now we need to correct the mistakes and move forward. I'm happy because we won at home and we continue on a good run."
Osasuna joined Barcelona in the semi-finals after they beat Sevilla 2-1 later on Wednesday thanks to an extra-time goal by Abde Ezzalzouli.
Chimy Avila opened the scoring for the hosts in the 71st minute but Youssef En Nesyri equalised in the 94th minute, taking the match to extra time.
Substitute Ezzalzouli scored the winner nine minutes into extra time on a counter-attack, slotting a right-foot shot inside the right post.
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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
