Manchester City manager Pep Guardiola at a press conference in Munich, Germany, on 18 April, 2023, on the eve of his side's Champions League quarter-final second leg against Bayern Munich. EPA
Manchester City manager Pep Guardiola at a press conference in Munich, Germany, on 18 April, 2023, on the eve of his side's Champions League quarter-final second leg against Bayern Munich. EPA
Manchester City manager Pep Guardiola at a press conference in Munich, Germany, on 18 April, 2023, on the eve of his side's Champions League quarter-final second leg against Bayern Munich. EPA
Manchester City manager Pep Guardiola at a press conference in Munich, Germany, on 18 April, 2023, on the eve of his side's Champions League quarter-final second leg against Bayern Munich. EPA

Guardiola warns Bayern will believe they can pull off miracle against Man City


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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."

  • MANCHESTER CITY RATINGS: Ederson - 8. Called into action just after the restart by a Leroy Sane shot. Made three other saves against Sane to help protect the Citizens' lead. Getty
    MANCHESTER CITY RATINGS: Ederson - 8. Called into action just after the restart by a Leroy Sane shot. Made three other saves against Sane to help protect the Citizens' lead. Getty
  • Manuel Akanji - 8. Blocked a ferocious shot from Kimmich in the 36th minute. Dealt well with the threat of Coman in the first half but struggled to track the runs of Sane in the second. Reuters
    Manuel Akanji - 8. Blocked a ferocious shot from Kimmich in the 36th minute. Dealt well with the threat of Coman in the first half but struggled to track the runs of Sane in the second. Reuters
  • Nathan Ake - 8. Had a pop at goal in the 56th minute but was denied by a good save from Sommer. Kept Sane quiet in the first half and Coman in the second. PA
    Nathan Ake - 8. Had a pop at goal in the 56th minute but was denied by a good save from Sommer. Kept Sane quiet in the first half and Coman in the second. PA
  • Ruben Dias - 8. Made a goal-saving block against Musiala in the 25th minute. Almost doubled the home side's lead when he controlled the ball with his chest and took aim at goal deep into the second half. PA
    Ruben Dias - 8. Made a goal-saving block against Musiala in the 25th minute. Almost doubled the home side's lead when he controlled the ball with his chest and took aim at goal deep into the second half. PA
  • John Stones - 8. Hardly put a foot wrong all game, and it was his header across the face of goal that found Haaland put City three up in the 77th minute. PA
    John Stones - 8. Hardly put a foot wrong all game, and it was his header across the face of goal that found Haaland put City three up in the 77th minute. PA
  • Rodri - 9. Opened the scoring with a spectacular curler from more than 25 yards in the 28th minute. Only a mouthwatering save from Sommer denied him a second goal from a header late on. Getty
    Rodri - 9. Opened the scoring with a spectacular curler from more than 25 yards in the 28th minute. Only a mouthwatering save from Sommer denied him a second goal from a header late on. Getty
  • Bernardo Silva - 9. Assisted Rodri's goal with a simple pass infield. On another occasion, he showed his skill by slipping the ball through the legs of Davies and Pavard with just two touches on the hour. Doubled City's lead with a beautiful header back across goal with 20 minutes remaining. AFP
    Bernardo Silva - 9. Assisted Rodri's goal with a simple pass infield. On another occasion, he showed his skill by slipping the ball through the legs of Davies and Pavard with just two touches on the hour. Doubled City's lead with a beautiful header back across goal with 20 minutes remaining. AFP
  • Kevin De Bruyne - 7. A quick one-two with Gundogan almost led to a chance to double City's lead on the stroke of half-time. Wasn’t at his mercurial best. EPA
    Kevin De Bruyne - 7. A quick one-two with Gundogan almost led to a chance to double City's lead on the stroke of half-time. Wasn’t at his mercurial best. EPA
  • Ilkay Gundogan - 7. Denied a shot at goal by a last-ditch Kimmich block in the 20th minute. He then saw a close-range shot surprisingly saved by Sommer soon after. Performed well as the team’s chief creator after De Bruyne was substituted. AFP
    Ilkay Gundogan - 7. Denied a shot at goal by a last-ditch Kimmich block in the 20th minute. He then saw a close-range shot surprisingly saved by Sommer soon after. Performed well as the team’s chief creator after De Bruyne was substituted. AFP
  • Jack Grealish - 8. Displayed great vision to play Haaland in with a back-heeled pass in the 22nd minute. Played Ake in with another back-heeled layoff just shy of the hour mark. Began the move that led to the second goal by stealing the ball from Upamecano and backheeling the ball into the path of Haaland. AP
    Jack Grealish - 8. Displayed great vision to play Haaland in with a back-heeled pass in the 22nd minute. Played Ake in with another back-heeled layoff just shy of the hour mark. Began the move that led to the second goal by stealing the ball from Upamecano and backheeling the ball into the path of Haaland. AP
  • Erling Haaland - 9. Assisted the second goal with a cross to Bernardo Silva before netting himself, reacting quickest to Stones's header across the face of goal to put his side three up in the 70th minute. AFP
    Erling Haaland - 9. Assisted the second goal with a cross to Bernardo Silva before netting himself, reacting quickest to Stones's header across the face of goal to put his side three up in the 70th minute. AFP
  • SUBS: Julian Alvarez (De Bruyne, 68') - 7. Should have made it three when he was found in the box by a Gundogan cutback 15 minutes from time. Saw another shot of his flash just wide in the closing stages. Reuters
    SUBS: Julian Alvarez (De Bruyne, 68') - 7. Should have made it three when he was found in the box by a Gundogan cutback 15 minutes from time. Saw another shot of his flash just wide in the closing stages. Reuters
  • BAYERN MUNICH RATINGS: Yann Sommer - 8. Had a heart-in-mouth moment in the 14th minute as Haaland almost deflected his clearance into the net. Made a great double save to deny Grealish and Gundogan in the 34th minute. Ended the game with ten saves. PA
    BAYERN MUNICH RATINGS: Yann Sommer - 8. Had a heart-in-mouth moment in the 14th minute as Haaland almost deflected his clearance into the net. Made a great double save to deny Grealish and Gundogan in the 34th minute. Ended the game with ten saves. PA
  • Benjamin Pavard - 6. Did well to stop a quick one-two between De Bruyne and Gundogan that could have led to a huge chance on the stroke of half-time. His deflected cross had Ederson worried after the break. AP
    Benjamin Pavard - 6. Did well to stop a quick one-two between De Bruyne and Gundogan that could have led to a huge chance on the stroke of half-time. His deflected cross had Ederson worried after the break. AP
  • Alphonso Davies - 6. Snatched at a shot when he was given space at the edge of Manchester City's penalty area in the early exchanges. Played a superb pass to put Sane through on goal just after the break. Getty
    Alphonso Davies - 6. Snatched at a shot when he was given space at the edge of Manchester City's penalty area in the early exchanges. Played a superb pass to put Sane through on goal just after the break. Getty
  • Dayot Upamecano - 4. At fault for City’s second goal, as his indecisiveness gave Grealish the chance to steal the ball and play Haaland in on goal. Made another mistake in defence that wasn’t punished just a minute later. AP
    Dayot Upamecano - 4. At fault for City’s second goal, as his indecisiveness gave Grealish the chance to steal the ball and play Haaland in on goal. Made another mistake in defence that wasn’t punished just a minute later. AP
  • Matthijs de Ligt - 6. Was the more assured of the Bavarian's centre-backs but he got caught out a number of times by City's crisp passing. Was caught ball-watching as the home side grabbed a third. EPA
    Matthijs de Ligt - 6. Was the more assured of the Bavarian's centre-backs but he got caught out a number of times by City's crisp passing. Was caught ball-watching as the home side grabbed a third. EPA
  • Leon Goretzka - 5. Stationed just in front of the Bayern Munich backline, Goretzka was overrun by City’s midfielders. He seemed to have too much to do on his own when the home side hit the visitors on the counter. AP
    Leon Goretzka - 5. Stationed just in front of the Bayern Munich backline, Goretzka was overrun by City’s midfielders. He seemed to have too much to do on his own when the home side hit the visitors on the counter. AP
  • Joshua Kimmich - 7. Showed great awareness of his surroundings by racing to the far post to deny Gundogan a shot a goal in the 20th minute. Made a last-ditch block to deny Haaland a shot at an open goal after the break. AP
    Joshua Kimmich - 7. Showed great awareness of his surroundings by racing to the far post to deny Gundogan a shot a goal in the 20th minute. Made a last-ditch block to deny Haaland a shot at an open goal after the break. AP
  • Jamal Musiala - 6. Denied by a Dias block when he was presented with Bayern's first real chance in the 25th minute. Skipped past Pep Guardiola’s defensive line in the 41st minute but there was no red shirt in the box to apply the finish to his cutback. Getty
    Jamal Musiala - 6. Denied by a Dias block when he was presented with Bayern's first real chance in the 25th minute. Skipped past Pep Guardiola’s defensive line in the 41st minute but there was no red shirt in the box to apply the finish to his cutback. Getty
  • Kingsley Coman - 5. Found very little joy against Akanji at right-back in the first half. Faired a little better after switching wings with Sane in the second half but still didn't trouble Ederson’s goal. PA
    Kingsley Coman - 5. Found very little joy against Akanji at right-back in the first half. Faired a little better after switching wings with Sane in the second half but still didn't trouble Ederson’s goal. PA
  • Leroy Sane - 7. Tested Ederson with a well-hit shot from the edge of the box just after the restart. Denied by Ederson again four minutes later when he was played through on goal by Davies. Getty
    Leroy Sane - 7. Tested Ederson with a well-hit shot from the edge of the box just after the restart. Denied by Ederson again four minutes later when he was played through on goal by Davies. Getty
  • Serge Gnabry - 5. Played up front as the team's most advanced player, and struggled in his unfamiliar role. The duo of Stones and Dias kept him very quiet. PA
    Serge Gnabry - 5. Played up front as the team's most advanced player, and struggled in his unfamiliar role. The duo of Stones and Dias kept him very quiet. PA
  • SUBS: Sadio Mane (Musiala, 68) - 6. Worked hard after coming on and held the ball up well against City’s defence. He clearly looked more suited to the false nine role in his short time on the pitch than Gnabry. AFP
    SUBS: Sadio Mane (Musiala, 68) - 6. Worked hard after coming on and held the ball up well against City’s defence. He clearly looked more suited to the false nine role in his short time on the pitch than Gnabry. AFP
  • Thomas Muller (Gnabry, 80) - N/A. A willing runner but had very little impact after coming on. AP
    Thomas Muller (Gnabry, 80) - N/A. A willing runner but had very little impact after coming on. AP
  • Joao Cancelo (Davies, 80) - N/A. Put in a number of dangerous crosses but none of his teammates were on hand to turn them into the net. Reuters
    Joao Cancelo (Davies, 80) - N/A. Put in a number of dangerous crosses but none of his teammates were on hand to turn them into the net. Reuters

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.

----

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.

----

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.

Updated: April 18, 2023, 7:36 PM