Sandro Tonali has just captained Italy at the Under-21 European Championships. EPA
Sandro Tonali has just captained Italy at the Under-21 European Championships. EPA
Sandro Tonali has just captained Italy at the Under-21 European Championships. EPA
Sandro Tonali has just captained Italy at the Under-21 European Championships. EPA

Newcastle United manager Eddie Howe hails 'exceptional' new signing Sandro Tonali


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Newcastle United manager Eddie Howe has hailed Sandro Tonali as “an exceptional talent” after the midfielder completed his move from AC Milan.

The 23-year-old has joined on a five-year contract in a deal reported to be worth around £60 million – a record fee paid for an Italian player.

He becomes Newcastle's second signing of the summer – after Gambian teenage winger Yankuba Minteh, who joined from Danish club Odense but was immediately loaned out to Feyenoord – ahead of a season when the club return to Champions League football for the first time in 20 years.

Tonali joined boyhood club Milan from Brescia in 2020, initially on loan, before going on to make 130 appearances, helping the club win the title in 2022, their first scudetto in 11 years.

He scored twice in 34 Serie A games as Milan finished fourth last season and played in all 12 of the Rossoneri’s Champions League fixtures as they made it to the semi-finals, where they were beaten by arch-rivals Inter.

“First of all, I want to thank Newcastle United because they are giving me a huge opportunity for my career,” Tomali said in a statement.

“I want to repay the trust on the pitch, giving it my all, as I always have. I’m really excited about playing at St James Park, I can’t wait to feel the warmth of the fans.”

His arrival is huge boost to Howe, who guided the club to fourth place in the Premier League last season, their highest since finishing third in 2002/03 under Bobby Robson.

“I'm delighted to welcome Sandro to Newcastle United,” said Howe. “He is an exceptional talent and has the mentality, physicality and technical attributes to be a great fit for us.

“At 23, Sandro already has important experience as a key player in one of Europe's top leagues and in the Champions League, as well as playing for his country.

“But he also has the opportunity and potential to grow and evolve with us, and I'm excited to add him to our squad as we approach the exciting season ahead.”

Newcastle season ratings

  • NEWCASTLE UNITED 2022/23 SEASON RATINGS: GOALKEEPER: Nick Pope 9: Enjoyed a superb first season on Tyneside as Newcastle conceded the joint fewest goals in the top flight, along with champions Manchester City. An ever-present in the league, with only David de Gea at Manchester United keeping more clean sheets (17) than Pope's 14. His lone disappointment was missing the League Cup final after being sent-off against Liverpool. AP
    NEWCASTLE UNITED 2022/23 SEASON RATINGS: GOALKEEPER: Nick Pope 9: Enjoyed a superb first season on Tyneside as Newcastle conceded the joint fewest goals in the top flight, along with champions Manchester City. An ever-present in the league, with only David de Gea at Manchester United keeping more clean sheets (17) than Pope's 14. His lone disappointment was missing the League Cup final after being sent-off against Liverpool. AP
  • DEFENDERS: Kieran Trippier 9: Captain Trippier is the heartbeat and driving force of Eddie Howe's side. Has bought into the project from the moment he signed from Atletico Madrid in January 2022, his dead-ball skills are a constant threat and his performances earned him a nomination for the Premier League Player of the Year Award. PA
    DEFENDERS: Kieran Trippier 9: Captain Trippier is the heartbeat and driving force of Eddie Howe's side. Has bought into the project from the moment he signed from Atletico Madrid in January 2022, his dead-ball skills are a constant threat and his performances earned him a nomination for the Premier League Player of the Year Award. PA
  • Sven Botman 9: The ice man at heart of the Newcastle defence, never gets flustered and the classiest centre-half the Magpies have seen since Jonathon Woodgate was in black and white 20 years ago. His form earned a first call-up into the Netherlands senior squad and has been nominated for the Premier League Young Player of the Year Award. Joined last summer and has been one of the league's signings of the season. Reuters
    Sven Botman 9: The ice man at heart of the Newcastle defence, never gets flustered and the classiest centre-half the Magpies have seen since Jonathon Woodgate was in black and white 20 years ago. His form earned a first call-up into the Netherlands senior squad and has been nominated for the Premier League Young Player of the Year Award. Joined last summer and has been one of the league's signings of the season. Reuters
  • Fabian Schar 9: Has formed a solid and reliable partnership with Botman in the centre of Newcastle's defence. Out of favour under previous manager Steve Bruce, the Swiss defender is one fo the first names on current manager Eddie Howe's team sheet. Getty
    Fabian Schar 9: Has formed a solid and reliable partnership with Botman in the centre of Newcastle's defence. Out of favour under previous manager Steve Bruce, the Swiss defender is one fo the first names on current manager Eddie Howe's team sheet. Getty
  • Jamaal Lascelles 6: Remains a key figure at the club despite very limited game time this season and is handed the captain's armband by Trippier whenever he has appeared as a substitute. Let no one down on the rare occasions he has been called on. Reuters
    Jamaal Lascelles 6: Remains a key figure at the club despite very limited game time this season and is handed the captain's armband by Trippier whenever he has appeared as a substitute. Let no one down on the rare occasions he has been called on. Reuters
  • Matt Targett 6: Would have expected to be played far more regularly after completing a permanent move from Aston Villa last summer but left-back has been kept out of the team by the form of Dan Burn. Started just one game in 2023. PA
    Matt Targett 6: Would have expected to be played far more regularly after completing a permanent move from Aston Villa last summer but left-back has been kept out of the team by the form of Dan Burn. Started just one game in 2023. PA
  • Dan Burn 8: The giant defender makes for an unlikely left-back but has made the position his own. A local boy playing for his hometown club and clearly living the dream this season. Scored crucial first goal in Newcastle's League Cup quarter-final win against Leicester. Can struggle against pace - given tough times by Manchester United's Antony and West Ham's Jarrod Bowen for example - but never let his head go down. PA
    Dan Burn 8: The giant defender makes for an unlikely left-back but has made the position his own. A local boy playing for his hometown club and clearly living the dream this season. Scored crucial first goal in Newcastle's League Cup quarter-final win against Leicester. Can struggle against pace - given tough times by Manchester United's Antony and West Ham's Jarrod Bowen for example - but never let his head go down. PA
  • Javier Manquillo 6: Barely had look-in due the form of Newcastle's regular full-backs but the Spaniard is a useful squad player who play either side of defence. Mostly used as late substitute. Getty
    Javier Manquillo 6: Barely had look-in due the form of Newcastle's regular full-backs but the Spaniard is a useful squad player who play either side of defence. Mostly used as late substitute. Getty
  • MIDFIELDERS: Joelinton 9: Continues to be a revelation since moving back from striker to midfield and has become one of the most consistent performers in the top flight. For a player who was so abysmal in front of goal as a striker, the Brazilian powerhouse has even chipped in with eight goals across all competitions this season. Just earned first call-up for his country. Reuters
    MIDFIELDERS: Joelinton 9: Continues to be a revelation since moving back from striker to midfield and has become one of the most consistent performers in the top flight. For a player who was so abysmal in front of goal as a striker, the Brazilian powerhouse has even chipped in with eight goals across all competitions this season. Just earned first call-up for his country. Reuters
  • Anthony Gordon 6: The jury is still out on the January signing from Everton who has struggled to force his way into a team that was already flying high when he arrived. Manager Howe is convinced he will benefit from a full pre-season with the squad and is expecting big things from the winger, who scored his first goal for club at Chelsea in last game, next term. Getty
    Anthony Gordon 6: The jury is still out on the January signing from Everton who has struggled to force his way into a team that was already flying high when he arrived. Manager Howe is convinced he will benefit from a full pre-season with the squad and is expecting big things from the winger, who scored his first goal for club at Chelsea in last game, next term. Getty
  • Ryan Fraser 2: A disastrous campaign for the little Scottish winger who played an important role in Newcastle staying up last season. Managed to achieve the seemingly impossible by upsetting Howe, which has meant Fraser trained with the youth team for most of this year and has little or no chance of forcing his way back into favour. EPA
    Ryan Fraser 2: A disastrous campaign for the little Scottish winger who played an important role in Newcastle staying up last season. Managed to achieve the seemingly impossible by upsetting Howe, which has meant Fraser trained with the youth team for most of this year and has little or no chance of forcing his way back into favour. EPA
  • Jacob Murphy 8: Another player who has blossomed under the coaching of Howe. Previously lacked confidence and composure when it came to final product - particularly in front of goal - but forced his way into Howe's starting line-up, contributing important goals and assists along the way. Getty
    Jacob Murphy 8: Another player who has blossomed under the coaching of Howe. Previously lacked confidence and composure when it came to final product - particularly in front of goal - but forced his way into Howe's starting line-up, contributing important goals and assists along the way. Getty
  • Matt Ritchie 6: Like Lascelles, Ritchie is a stalwart left over the from the previous regimes now limited to late appearances from the bench. Played nearly 200 games for the club and Howe has already stated he would like Ritchie to stay on next season. Getty
    Matt Ritchie 6: Like Lascelles, Ritchie is a stalwart left over the from the previous regimes now limited to late appearances from the bench. Played nearly 200 games for the club and Howe has already stated he would like Ritchie to stay on next season. Getty
  • Miguel Almiron 9: Reached double figures for goals in the Premier League for the first time, including a hot streak in the first half of the campaign, scoring seven in as many games. The best of which - a volley against Fulham - will surely go close to winning Premier League's goal of the season award. Getty
    Miguel Almiron 9: Reached double figures for goals in the Premier League for the first time, including a hot streak in the first half of the campaign, scoring seven in as many games. The best of which - a volley against Fulham - will surely go close to winning Premier League's goal of the season award. Getty
  • Joe Willock 8: The midfielder started showing the sort of form that could see him winning England caps in future. A tireless runner and key component in the high-pressure game demanded by Howe. If he can rediscover the goals touch that him saw score in seven consecutive games for the Magpies in 2021, a three Lions call-up will be in the post. Getty
    Joe Willock 8: The midfielder started showing the sort of form that could see him winning England caps in future. A tireless runner and key component in the high-pressure game demanded by Howe. If he can rediscover the goals touch that him saw score in seven consecutive games for the Magpies in 2021, a three Lions call-up will be in the post. Getty
  • Elliot Anderson 6: Many thought the young Geordie midfielder would play a bigger role than he has after starring while on loan at Bristol Rovers last season. Had to settle for regular appearances off the bench and still awaits his first goal for the club. Getty
    Elliot Anderson 6: Many thought the young Geordie midfielder would play a bigger role than he has after starring while on loan at Bristol Rovers last season. Had to settle for regular appearances off the bench and still awaits his first goal for the club. Getty
  • Sean Longstaff 9: Has emerged as one of Howe's most important players with his manager lamenting the Geordie midfielder's absence through injury for a few games late in the season. Relentless running and a dream player for manager and teammates alike, Longstaff has hit new heights this season and credited Howe for saving his Newcastle career. Getty
    Sean Longstaff 9: Has emerged as one of Howe's most important players with his manager lamenting the Geordie midfielder's absence through injury for a few games late in the season. Relentless running and a dream player for manager and teammates alike, Longstaff has hit new heights this season and credited Howe for saving his Newcastle career. Getty
  • Bruno Guimaraes 9: The Brazilian has pulled the strings in midfield and his passing skills are second to none at the club. Struggled with an ankle problem for the last few weeks of the campaign and will welcome summer to recharge his batteries with a Champions League challenge ahead next season. A huge crowd favourite and no surprise to see reports that Real Madrid remain big fans. Getty
    Bruno Guimaraes 9: The Brazilian has pulled the strings in midfield and his passing skills are second to none at the club. Struggled with an ankle problem for the last few weeks of the campaign and will welcome summer to recharge his batteries with a Champions League challenge ahead next season. A huge crowd favourite and no surprise to see reports that Real Madrid remain big fans. Getty
  • Callum Wilson 9: Finished with his highest top-flight goals tally of 18 from 30 league games, including 11 in his last 12 games. Started and ended the season on fire with his only lull in form and fitness coming on his return from World Cup duty with England in Qatar. Played his most games in a season for Newcastle (35 in all competitions) after two injury-hit campaigns. Reuters
    Callum Wilson 9: Finished with his highest top-flight goals tally of 18 from 30 league games, including 11 in his last 12 games. Started and ended the season on fire with his only lull in form and fitness coming on his return from World Cup duty with England in Qatar. Played his most games in a season for Newcastle (35 in all competitions) after two injury-hit campaigns. Reuters
  • Chris Wood 6: New Zealand striker chipped in with a couple of goals against Southampton and Leicester before being sent out on loan to Nottingham Forest in January. PA
    Chris Wood 6: New Zealand striker chipped in with a couple of goals against Southampton and Leicester before being sent out on loan to Nottingham Forest in January. PA
  • MANAGER: Eddie Howe 9: Only defeat in the League Cup final against Machester United - which would have ended the club's 54-year wait for major silverware - prevents top marks. Team were superbly well-drilled defensively. Midfield had an imposing mix of power, pace and passing ability, while three of his attackers reached double figures in goals. Howe's stock continues to rise as his team look forward to Champions League football next season. PA
    MANAGER: Eddie Howe 9: Only defeat in the League Cup final against Machester United - which would have ended the club's 54-year wait for major silverware - prevents top marks. Team were superbly well-drilled defensively. Midfield had an imposing mix of power, pace and passing ability, while three of his attackers reached double figures in goals. Howe's stock continues to rise as his team look forward to Champions League football next season. PA

Tonali – who has 14 senior caps after making his debut as a substitute against Liechtenstein in October 2019 – captained Italy at the European Under-21s Championship in Georgia and Romania in recent weeks, where they failed to make out of the group stage.

New Magpies teammate Anthony Gordon, who has been playing in the same Euros tournament with England, described Tonali as “one of the top midfielders in the world”.

“I knew him from his early days at Brescia,” said Gordon, who joined Newcastle from Everton in January.

“I remember seeing some clips of him before he went to AC Milan. He has excelled and is one of the top midfielders in the world.

“It shows the direction we are going in. I’m really looking forward to playing with him.”

The Tonali deal takes Newcastle's spending over three transfer windows since the club was taken over by a Saudi Arabian-led consortium in October 2021, to more than £300 million.

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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