• The stand-in goalkeeper didn’t have to deal with a single shot in the first half. That changed in the second period as Atletico pushed unsuccessfully for an equaliser and had four strikes on target. Two epic late saves, one from Correa. AFP
    Inaki Pena 7/10
    The stand-in goalkeeper didn’t have to deal with a single shot in the first half. That changed in the second period as Atletico pushed unsuccessfully for an equaliser and had four strikes on target. Two epic late saves, one from Correa. AFP
    The stand-in goalkeeper didn’t have to deal with a single shot in the first half. That changed in the second period as Atletico pushed unsuccessfully for an equaliser and had four strikes on target. T
  • Top performance in Barcelona’s temporary home where Xavi’s side have won every game bar the clasico this season and moved above Atletico into third. EPA
    Joao Cancelo 8/10
    Top performance in Barcelona’s temporary home where Xavi’s side have won every game bar the clasico this season and moved above Atletico into third. EPA
    Top performance in Barcelona’s temporary home where Xavi’s side have won every game bar the clasico this season and moved above Atletico into third. EPA
  • Barcelona’s young captain cleared the ball away from his goal early on. He’s hugely popular with fans – though the attendance of 34,568 was a low one for the game which started late on a Sunday evening. Booked. EPA
    Ronald Araujo 7/10
    Barcelona’s young captain cleared the ball away from his goal early on. He’s hugely popular with fans – though the attendance of 34,568 was a low one for the game which started late on a Sunday evening. Booked. EPA
    Barcelona’s young captain cleared the ball away from his goal early on. He’s hugely popular with fans – though the attendance of 34,568 was a low one for the game which started late on a Sunday evenin
  • A last minute inclusion over Martinez and played a solid part in a hard fought match to see Barcelona’s fourth straight success over Atletico. AFP
    Andreas Christensen 7/10
    A last minute inclusion over Martinez and played a solid part in a hard fought match to see Barcelona’s fourth straight success over Atletico. AFP
    A last minute inclusion over Martinez and played a solid part in a hard fought match to see Barcelona’s fourth straight success over Atletico. AFP
  • Swung crosses towards Atleti’s deep lying defence. Integral to the move for the first goal, the first time in five games Barça have gone ahead. AFP
    Jules Kounde 6/10
    Swung crosses towards Atleti’s deep lying defence. Integral to the move for the first goal, the first time in five games Barça have gone ahead. AFP
    Swung crosses towards Atleti’s deep lying defence. Integral to the move for the first goal, the first time in five games Barça have gone ahead. AFP
  • Vital to his team as he tried to pick passes through a side that defended deeply. Excellent block on a Greizmann shot – Atelti’s best effort of the first half. The last of five Barcelona players to be booked in the final 20 minutes. AFP
    Frenkie De Jong 8/10
    Vital to his team as he tried to pick passes through a side that defended deeply. Excellent block on a Greizmann shot – Atelti’s best effort of the first half. The last of five Barcelona players to be booked in the final 20 minutes. AFP
    Vital to his team as he tried to pick passes through a side that defended deeply. Excellent block on a Greizmann shot – Atelti’s best effort of the first half. The last of five Barcelona players to be
  • Important that he’s back to full fitness - especially with Gavi likely to be out for nine months. EPA
    Pedri 7/10
    Important that he’s back to full fitness - especially with Gavi likely to be out for nine months. EPA
    Important that he’s back to full fitness - especially with Gavi likely to be out for nine months. EPA
  • Cast aside by Atletico, his beautiful chip over Oblak for the only goal was a worthy match winner. Got a winner against Porto in the Champions League midweek, too. Aggressively targeted by his former teammates. Also side-footed a shot at Oblak on 43. Booked for a soft tangle with Correa. EPA
    Joao Felix 8/10
    Cast aside by Atletico, his beautiful chip over Oblak for the only goal was a worthy match winner. Got a winner against Porto in the Champions League midweek, too. Aggressively targeted by his former teammates. Also side-footed a shot at Oblak on 43. Booked for a soft tangle with Correa. EPA
    Cast aside by Atletico, his beautiful chip over Oblak for the only goal was a worthy match winner. Got a winner against Porto in the Champions League midweek, too. Aggressively targeted by his former
  • Probing balls forward, neat interplays. His 113 touches were more than any player on the field. He’s settled well at his new home. EPA
    Ilkay Gundogan 7/10
    Probing balls forward, neat interplays. His 113 touches were more than any player on the field. He’s settled well at his new home. EPA
    Probing balls forward, neat interplays. His 113 touches were more than any player on the field. He’s settled well at his new home. EPA
  • A danger on the right of the front three. High, accurate curling cross to Lewandowski after six minutes. Charged across goal to set up Felix’s goal. Floored by a yellow card challenge from Koke. Getty
    Raphinha 8/10
    A danger on the right of the front three. High, accurate curling cross to Lewandowski after six minutes. Charged across goal to set up Felix’s goal. Floored by a yellow card challenge from Koke. Getty
    A danger on the right of the front three. High, accurate curling cross to Lewandowski after six minutes. Charged across goal to set up Felix’s goal. Floored by a yellow card challenge from Koke. Getty
  • Scored in only one of his past nine games. First to shoot in a bright start for Barcelona, then headed wide when a glancing header would’ve been better on six mins. Then he shinned an effort wide after 12. AFP
    Robert Lewandowski 6/10
    Scored in only one of his past nine games. First to shoot in a bright start for Barcelona, then headed wide when a glancing header would’ve been better on six mins. Then he shinned an effort wide after 12. AFP
    Scored in only one of his past nine games. First to shoot in a bright start for Barcelona, then headed wide when a glancing header would’ve been better on six mins. Then he shinned an effort wide afte
  • (Felix, 77’) - More minutes of experience for the Barca youngster. AFP
    Lamine Yamal N/A
    (Felix, 77’) - More minutes of experience for the Barca youngster. AFP
    (Felix, 77’) - More minutes of experience for the Barca youngster. AFP
  • (Raphinha, 77) Booked – along with five other teammates in a match which also saw four Atletico players receive yellow cards. AFP
    Ferran Torres N/A
    (Raphinha, 77) Booked – along with five other teammates in a match which also saw four Atletico players receive yellow cards. AFP
    (Raphinha, 77) Booked – along with five other teammates in a match which also saw four Atletico players receive yellow cards. AFP
  • On for Pedri on 89 minutes. AFP
    Fermin Lopez N/A
    On for Pedri on 89 minutes. AFP
    On for Pedri on 89 minutes. AFP

Barcelona ratings v Atletico Madrid: Joao Felix 8, Lewandowski 6


Andy Mitten
  • English
  • Arabic

Joao Felix's superb dinked finish earned Barcelona a vital 1-0 win over Atletico Madrid on Sunday in the La Liga title race.

The Portuguese forward, on loan at Barca from Atletico, made no secret of his pleasure to escape the Spanish capital this summer and made his parent club pay at the Olympic Stadium.

Joao Felix was criticised by some Atletico players ahead of the game and Barca coach Xavi called on him to use those words as inspiration, which he duly did.

The forward's goal allowed Barca to reclaim third place from Atletico, now trailing leaders Real Madrid and second place Girona by four points.

"He made the difference for the team again, he gave everything, working hard, stealing the ball back, I am very happy for him," Xavi told reporters.

"I told him to be calm, this extra motivation sometimes speeds you up and you cross the line."

Xavi hailed his players' performance as a whole.

"The team had personality, we played very well today – maybe it's our best game of the season, a complete one, I would say.

"It's a very positive sign of what we can and should do in every game – this is what Barca should be."

Joao Felix celebrated his goal with arms aloft, standing on the advertising hoardings in front of the angry visiting supporters, while Rojiblancos coach Diego Simeone appeared disgruntled as he flashed up on the big screens.

The 24-year-old forward, a club record signing at €126 million ($137 million) in 2019, never settled in the capital and did not click with Simeone's management and playing style.

"It was spontaneous ... in the heat of the game and it was like a relief, for everything I lived through this summer," Joao Felix told Movistar about his celebration.

"Every week I'm talked about, whether for good or bad, I do my job, without looking at what they say or think."

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

Match info

Bournemouth 1 (King 45 1')
Arsenal 2 (Lerma 30' og, Aubameyang 67')

Man of the Match: Sead Kolasinac (Arsenal)

Match info

Arsenal 0

Manchester City 2
Sterling (14'), Bernardo Silva (64')

Updated: December 04, 2023, 6:11 AM