Lionel Messi is due at his first practice session for his new club Inter Miami on Tuesday. He can’t wait, he told a full stadium of expectant fans who had turned up and queued simply to see his unveiling.
Once on the training pitch, he will hope the weather is kinder than it was on Sunday, rain having disrupted his lavish official presentation. And that a good portion of the training is devoted to his team’s defensive organisation.
The anticipated impact of Messi’s move to the US, to a league of steadily improving strength and popularity and to a country less than two years away from hosting a World Cup, is huge.
As the ceremony put together for his arrival – "The Unveil" as it declared itself, or "The PresentaSIon", with a play on the word "si" ("yes" in Spanish) – made clear.
A range of celebrities and sporting stars sent video messages. A special walkway was erected at the site in Fort Lauderdale. The event was oversubscribed, some eager fans reportedly sneaking in without tickets.
There were one or two technological glitches in the show and a delay to proceedings caused by the rainfall.
“Miami weather,” the club’s managing owner Jorge Mas called it, a reminder that the Florida that appears on postcards, sun-kissed and tourist-friendly, is only part of the picture of what will be Messi’s new home at least until 2025, the 36-year-old having signed a two-year contract.
This bold sporting marriage, between the 21st century’s finest footballer and an 11-year-old club in a relatively young professional league. may also face some early squalls on the pitch. The evening before Messi’s unveiling, his teammates-to-be were being beaten 3-0 away at St Louis City, who are new to the top division of MLS.
It was Inter Miami’s 11th successive match without a win. They are bottom of the Eastern Conference, and, after 14 losses from 22 matches of the 2023 league campaign, currently the worst team of all 29 sides across both Eastern and Western Conferences.
All three St Louis goals came from set-pieces, the first two from headers from corners, and it may just be that, putting aside the stardust generated by Messi, the most immediately positive news for Inter Miami is that Sergio Busquets, Messi’s friend and former Barcelona teammate, was also presented to fans.
Busquets, the former Spain captain and for much of the past 15 years a peerless operator in defensive midfield, may win some of the sorts of aerial battles Miami’s back line failed at in St Louis. He ought to tighten up a rearguard that last kept a league clean sheet in early March.
He should certainly help in retaining and gaining the possession Messi will need if he is to provide the regular thrill that has led his new employers to raise the ticket prices hugely, to give Messi a shareholding in the club and persuaded the MLS and its broadcast partners to commit some of their television income specifically to US football’s most significant brand ambassador since David Beckham, now part of the Inter Miami ownership group, moved to America in 2007.
Beckham was among those formally greeting Messi on a wet Sunday night, to a stadium a good 40-minute drive from the centre of Miami, that is only a borrowed home for the club, pending their move to a bespoke arena.
Its capacity has been temporarily raised above its normal 18,000 that, for Messi and Busquets – who spent most or all of their club careers so far based at Barcelona’s 90,000-seat Camp Nou – may seem rather quaint.
But Messi said he was surprised how quickly he “felt at home” in his new environment, a destination he chose ahead of the option of staying for a third season at Paris Saint-Germain, whom he joined from Barcelona in 2021, or moving to the Saudi Arabian Pro League.
There will be friendly faces. Besides Busquets and possibly Jordi Alba, another former Barca colleague who Inter Miami have approached, there are compatriots among his new teammates. But striker Nicolas Stefanelli and defender Franco Negri, two 28-year-olds who have never been capped by Argentina, are hardly of the same calibre as the countrymen who Messi captained to victory at the World Cup less than eight months ago.
The club’s head coach, Gerardo Martino, is an old ally from Barca and the Argentina national team, brought in last month.
Martino knows, Messi or no Messi, there is work ahead. After overseeing the loss in St Louis, he welcomed the arrival of the “best player in the world,” warning: “We have to have patience.”
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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
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5