A change of boots brought a change of fortunes for Mohamed Salah on Monday night after the Egyptian star recovered from missing a penalty to fire Liverpool to a 4-2 victory over Newcastle United.
Salah had the chance to put Liverpool ahead in the 22nd minute but saw his penalty well saved by Newcastle goalkeeper Martin Dubravka. He soon shrugged off the disappointment, though, and after changing his boots at halftime, Salah broke the deadlock four minutes into the second half.
Alexander Isak soon equalised for Newcastle but two quickfire goals from Curtis Jones and Cody Gakpo in the 74th and 78th minutes saw Liverpool convert their dominance into a comfortable lead.
Sven Botman pulled a goal back for Newcastle with a thumping header from a corner, but Salah made sure of the victory with his second visit to the penalty spot. This time, the Egyptian made no mistake, slotting into the bottom corner for his 14th league goal of the season.
"We should not be really surprised that Mo can change a game, can improve in the game, because he did it hundreds of times," Liverpool manager Jurgen Klopp said after his side opened a three-point lead at the top of the table.
"But it's just a really good example. The more goals you have, the more you're used to missing chances and the more you just understand what you have to do keep going and if necessary keep improving, using the situations better, and that's what Mo did."
Salah, who will join up with Egypt for their Africa Cup of Nations campaign this month, is now joint-top goalscorer in the league with Manchester City's Erling Haaland.
"It's not superstitious because I play with many boots. But when I feel it's going to play with my head, OK, out, change the boots," Salah said.
Liverpool thoroughly dominated against Newcastle on a wild and rain-drenched evening at Anfield, with 35 shots to the visitors' five, and 15 shots on target.
"I didn't have to look at the stats, because I saw it. It was really special," Klopp said. "It was (partly keeper Martin) Dubravka. We didn't stop, that's the most important thing."
A couple of weeks after calling out the Anfield crowd for two uncharacteristically quiet games, Klopp had nothing but praise for the fans who braved the blustery conditions on Monday.
"Tonight the atmosphere was absolutely exceptional in how we all took together, these missed chances," Klopp said. "It was not like 'Oh my god, what are they doing?' and I would understand that in moments, but everybody was just really on fire and we go again, we go again, we go again and we did.
"So, super game from start to finish, super high intensity."
There was a moment of panic for the Liverpool manager when he lost his wedding ring on the pitch after full-time while clapping along with the fans. He spent several moments retracing his steps before spotting the ring and then kissing it with a grin for a television camera.
"That would have been really awful," said a relieved Klopp. "I lost it in the sea once and needed a professional diver. I had a massive shock but it's back."
PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
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
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Expert input
If you had all the money in the world, what’s the one sneaker you would buy or create?
“There are a few shoes that have ‘grail’ status for me. But the one I have always wanted is the Nike x Patta x Parra Air Max 1 - Cherrywood. To get a pair in my size brand new is would cost me between Dh8,000 and Dh 10,000.” Jack Brett
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“If I had all the money in the world, I’d live somewhere where I’d never have to wear shoes again.” Raj Malhotra
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Rating: 2/5
Movie: Saheb, Biwi aur Gangster 3
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Cast: Sanjay Dutt, Jimmy Sheirgill, Mahie Gill, Chitrangda Singh, Kabir Bedi
Rating: 3 star
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