Lionel Messi claims new record as Argentina beat Peru in World Cup qualifying

Lionel Messi believes the current Argentina team could be the best in the nation's history after the Inter Miami superstar claimed another milestone with both goals in the 2-0 win over Peru in South American World Cup qualifying on Tuesday.

Messi, who was included in the squad despite having been sidelined in recent weeks with a muscle problem, started the game and scored his 30th and 31st goals World Cup qualifying goals - making him the all-time top goalscorer in South American World Cup qualifying history.

The 36-year-old forward put the world champions ahead in the 32nd minute with a superb shot after an assist from Nicolas Gonzalez, and 10 minutes later made it 2-0 with a fierce finish from Enzo Fernandez's pass.

Messi, who was denied a hat-trick in the second half when he had a goal disallowed for offside following a VAR review, became Conmebol's leading scorer in World Cup qualifiers with his double taking his tally to 31, breaking a tie with Uruguay's Luis Suarez.

"This team is incredible, every time they play they are very close to being the best in history," said Messi, who famously led Argentina to their third World Cup title in Qatar last year.

"On a game level I think we have grown. After winning the World Cup we are confident, very loose, more united and firm. Hopefully we can continue to grow."

Argentina manager Lionel Scaloni said Argentina's players were on the same wavelength as Messi, who is planning to retire before the 2026 World Cup.

"The team has understood Messi for a long time, it benefits him and he feels comfortable," he said. "I hope he plays as much as he can because everyone is happy to see him on the pitch."

In other qualifiers on Tuesday, Uruguay beat Brazil 2-0 with Neymar forced to leave the field after suffering what appeared to be a serious knee injury.

Venezuela cruised past Chile 3-0, Paraguay beat 1-0 Bolivia and Ecuador draw 0-0 against Colombia.

Argentina, who remain top of the Conmebol standings, will host Uruguay on Nov. 16 before taking on Brazil five days later.

Peru face Bolivia and Venezuela in the next round of qualifiers.

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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