Pep Guardiola warned that Bayern Munich will believe they can pull off a miracle against Manchester City in their Champions League quarter-final second leg clash on Wednesday.
The Bundesliga giants trail 3-0 after the first leg at the Etihad Stadium last week but City's manager, who was head coach at Bayern from 2013 to 2016, said that will not affect the Germans' mindset.
"I worked here at Bayern and I know the mentality of this club. It's everywhere, it's in the skin of the club. They believe they can do it," said Guardiola on Tuesday.
The German giants went down to goals from Rodri, Bernardo Silva and Erling Haaland in Manchester last week and now have a mountain to climb in the return at the Allianz Arena.
Bayern manager Thomas Tuchel said on Tuesday that he believes a strong first-half performance could spark a turnaround but that any talk of a 4-0 or 5-0 win against City, a team that is unbeaten in their last 14 matches in all competitions, was fanciful.
"We cannot talk about a miracle and expect it to just come by talking about it. We have to have a realistic level," Tuchel said.
"To talk about 4-0 or 5-0 is not appropriate and given our performance on Saturday I don't know if everyone believes it 100 per cent.
"What we want to do is win the first half. That is the first goal. Then anything can happen, if we also get that bit of luck that we did not have in the first game. It is a huge mountain to climb. We want to believe but don't want to be dreamers.
"We need to bring the crowd with us so they can create the kind of energy which you get in games where special things happen."
Bayern are struggling for goals, having struck only three times in their last four matches in all competitions. They will need to raise their game by many levels to overturn the deficit.
Tuchel, whose side also slumped to a disappointing 1-1 draw at home to relegation candidates Hoffenheim on Saturday, admitted his players were not in their best form.
"We are not happy and we are working on it," said Tuchel of his team's finishing. "We are missing some confidence, some lightness. You can feel it. We struggle with it. We overthink it.
"We've looked a bit cramped and lacking confidence recently, but in football things can change very quickly."
Bayern can count on the return of striker Eric-Maxim Choupo-Moting, who missed Bayern's last three games with a knee injury but took part in training on Tuesday.
"We'll have to see how his knee reacts to our final session, but if we get the green light he is definitely an option," said Tuchel.
Senegal international Sadio Mane will also return to the squad after he was suspended for a dressing room altercation with teammate Leroy Sane in Manchester last week.
Tuchel insisted that Bayern had put the episode behind them, while City midfielder Gundogan warned that it could even help the German side.
"Sometimes an episode like that can have a positive effect. That's what Bayern will be hoping for," said Gundogan.
The German international also insisted that a Bayern comeback was not off the cards on Wednesday.
"We know from our experience in the past that everything is still possible. This competition is something special, you can get incredible results. We are taking it seriously because we are playing against one of the best teams in Europe," he said.
Bayern defender Benjamin Pavard, meanwhile, pointed to the unlikely Champions League comebacks made by Liverpool in 2019 and Barcelona in 2017 as proof that Bayern still had a chance of reaching the last four.
"We've seen the remontadas (comebacks) there have been in the past, so why not us?" said the French international.
"We are ready, the crowd will be important and we are going to do everything to win this match," he added.
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
EPL's youngest
- Ethan Nwaneri (Arsenal)
15 years, 181 days old
- Max Dowman (Arsenal)
15 years, 235 days old
- Jeremy Monga (Leicester)
15 years, 271 days old
- Harvey Elliott (Fulham)
16 years, 30 days old
- Matthew Briggs (Fulham)
16 years, 68 days old
Prop idols
Girls full-contact rugby may be in its infancy in the Middle East, but there are already a number of role models for players to look up to.
Sophie Shams (Dubai Exiles mini, England sevens international)
An Emirati student who is blazing a trail in rugby. She first learnt the game at Dubai Exiles and captained her JESS Primary school team. After going to study geophysics at university in the UK, she scored a sensational try in a cup final at Twickenham. She has played for England sevens, and is now contracted to top Premiership club Saracens.
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Seren Gough-Walters (Sharjah Wanderers mini, Wales rugby league international)
Few players anywhere will have taken a more circuitous route to playing rugby on Sky Sports. Gough-Walters was born in Al Wasl Hospital in Dubai, raised in Sharjah, did not take up rugby seriously till she was 15, has a master’s in global governance and ethics, and once worked as an immigration officer at the British Embassy in Abu Dhabi. In the summer of 2021 she played for Wales against England in rugby league, in a match that was broadcast live on TV.
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Erin King (Dubai Hurricanes mini, Ireland sevens international)
Aged five, Australia-born King went to Dubai Hurricanes training at The Sevens with her brothers. She immediately struck up a deep affection for rugby. She returned to the city at the end of last year to play at the Dubai Rugby Sevens in the colours of Ireland in the Women’s World Series tournament on Pitch 1.
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
Day 3, Dubai Test: At a glance
Moment of the day Lahiru Gamage, the Sri Lanka pace bowler, has had to play a lot of cricket to earn a shot at the top level. The 29-year-old debutant first played a first-class game 11 years ago. His first Test wicket was one to savour, bowling Pakistan opener Shan Masood through the gate. It set the rot in motion for Pakistan’s batting.
Stat of the day – 73 Haris Sohail took 73 balls to hit a boundary. Which is a peculiar quirk, given the aggressive intent he showed from the off. Pakistan’s batsmen were implored to attack Rangana Herath after their implosion against his left-arm spin in Abu Dhabi. Haris did his best to oblige, smacking the second ball he faced for a huge straight six.
The verdict One year ago, when Pakistan played their first day-night Test at this ground, they held a 222-run lead over West Indies on first innings. The away side still pushed their hosts relatively close on the final night. With the opposite almost exactly the case this time around, Pakistan still have to hope they can salvage a win from somewhere.