• Lionel Messi celebrates scoring for Inter Miami in their 2-2 Concacaf Champions Cup last-16 first leg draw with Nashville at GEODIS Park on March 7, 2024. Getty Images
    Lionel Messi celebrates scoring for Inter Miami in their 2-2 Concacaf Champions Cup last-16 first leg draw with Nashville at GEODIS Park on March 7, 2024. Getty Images
  • Inter Miami forward Luis Suarez heads home the late leveller against Nashville. AP
    Inter Miami forward Luis Suarez heads home the late leveller against Nashville. AP
  • Luis Suarez is mobbed by his Inter Miami teammates after scoring. Getty Images
    Luis Suarez is mobbed by his Inter Miami teammates after scoring. Getty Images
  • Inter Miami's Sergio Busquets challenges Teal Bunbury of Nashville. Getty Images
    Inter Miami's Sergio Busquets challenges Teal Bunbury of Nashville. Getty Images
  • Inter's Luis Suarez and Lionel Messi argue with Anibal Godoy of Nashville. Getty Images
    Inter's Luis Suarez and Lionel Messi argue with Anibal Godoy of Nashville. Getty Images
  • Inter Miami forward Luis Suarez celebrates after scoring. AP
    Inter Miami forward Luis Suarez celebrates after scoring. AP
  • Inter's Lionel Messi skips past the challenge of Nashville midfielder Hany Mukhtar. AP
    Inter's Lionel Messi skips past the challenge of Nashville midfielder Hany Mukhtar. AP
  • Inter Miami's Luis Suarez and Alex Muyl of Nashville challenge for a header. AP
    Inter Miami's Luis Suarez and Alex Muyl of Nashville challenge for a header. AP
  • Inter's Lionel Messi picks up an injury against Nashville. Getty Images
    Inter's Lionel Messi picks up an injury against Nashville. Getty Images
  • Lionel Messi scores for Inter Miami. Getty Images
    Lionel Messi scores for Inter Miami. Getty Images
  • Nashville forward Jacob Shaffelburg celebrates after scoring his second goal. AP
    Nashville forward Jacob Shaffelburg celebrates after scoring his second goal. AP
  • Lionel Messi celebrates with his Inter teammates after scoring. Getty Images
    Lionel Messi celebrates with his Inter teammates after scoring. Getty Images

Lionel Messi and Luis Suarez 2.0 quickly click into gear at Inter Miami


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Just 58 seconds into the second half of the Champions Cup last 16 clash at Nashville and Inter Miami were in trouble.

Canada winger Jacob Shaffelburg, who had put the home side in front after just four minutes, picked up the ball on the edge of the area, took a couple of touches before blasting a thunderous strike into the top corner.

Miami players, resplendent in their fluorescent pink shirts, looked stunned. Nashville twice threatened to make it 3-0 and inflict a damaging first-leg deficit.

But in a time of crisis, it helps that you can rely on three of the most successful and experienced footballers of the modern era.

Sergio Busquets (now 35), Luis Suarez (37) and Lionel Messi (36) – coming to your rescue.

Within six minutes, the tide had changed; Suarez, Uruguay’s all-time top scorer, passed the ball to Messi, Argentina’s all-time top scorer, and the eight-time Ballon d'Or winner curled the ball beyond the reach of Nashville goalkeeper Joe Willis.

Then, deep in stoppage time, the ball found its way to midfielder Busquets, capped 143 times for Spain, on the right who dinked the ball into the middle for Suarez to head home to secure a 2-2 draw to take back to Miami for Wednesday’s second leg.

“We were calm, we were patient, and we did it simply by playing. It leaves us in a good place for the second round of 90 minutes left to play at home,” said Miami manager Gerardo Martino.

Less than seven months earlier, against the same opposition, the Major League Soccer franchise part-owned by former England captain David Beckham, had secured their first ever trophy.

A thrilling 10-9 penalty shoot-out win meant Miami had lifted the Leagues Cup in their fourth season of existence and just one month after the arrival of Messi.

“We have infected the team with our spirit, our work, our character and experience,” said Busquets, 35, who was now one of three former Barcelona teammates alongside Messi and Jordi Alba, a mere whippersnapper at 34 and with only 93 Spain caps to his name.

“We are making a solid team … And then we have Leo, who makes a difference because he's the best in the world.”

And three was soon to become four former Barca boys when Messi’s old strike partner Suarez, fresh from a prolific spell with Brazilian side Gremio, joined in pre-season.

At Barcelona, the pair scored more than 500 goals between them, helping the team – along with Alba and Busquets – win the Fifa Club World Cup, the Uefa Champions League, the Uefa Super Cup, four La Liga titles and four Copa del Reys in six seasons.

The prospect to play alongside a trio of old teammates was clearly an enticing one. “One of the motivations for me coming here was to reunite with them,” Suarez, 37, said after his first practice in Miami.

“But more than anything, we are very ambitious, very professional and we are committed to showing the young talented Inter Miami players that your age doesn’t matter, what matters is the commitment you have on and off the field.”

The new MLS campaign would start with a hard-fought 2-0 win over Salt Lake which saw Messi and debutant Suarez both register an assist, for Robert Taylor and Diego Gomez, respectively.

“Last year we talked about how Messi opened up so much space, but you have Messi and Suarez now … it opens a lot of space for me on the wing,” Taylor said after the match.

“They know each other well, but it takes time for them to find that connection again that they had in Barcelona,” added Martino, himself a former coach at Camp Nou.

That was followed by a 1-1 draw at LA Galaxy, courtesy of a stoppage-time Messi goal after he had combined cleverly with Alba. But it would be Matchday 3 that the Messi-Suarez partnership 2.0 would click into gear as local rivals Orlando City were dispatched 5-0.

Suarez scored twice in the first 11 minutes – his first goals for the club – while also setting up Taylor for the third and supplying the cross for Messi – who also bagged a brace – to head home the fifth.

“We were calm because we know who Luis is and what he is capable of,” Messi, 36, said of his old friend. “He is like that. When you least expect it, he can define a game.”

But it was Suarez's unselfishness when he squared the ball for Taylor, despite being on a hat-trick himself, that caught the eye of teammate Julian Gressel.

“That shows who he is, that shows what he does for this team, and how important he is,” said the USA international. “To have a guy like him on the team with that individual quality, I think we saw it today. That is something that is certainly good to have moving forward.”

There was a blip on Sunday, though, when Miami lost 3-2 at home to CF Montreal with Alba scoring what turned out to be a sublime consolation goal, supplied by Busquets.

With the Nashville second leg firmly in mind, Martino left Busquets and Suarez on the bench – both came on in the second half – while Messi was not risked at all after picking up a minor knock.

The stakes are high as victory in the Champions Cup is a gateway not only to December's inaugural Intercontinental Cup (the annual Fifa Club World Cup in all but name) but also the 32-team World Cup in 2025.

Despite their first MLS loss, Miami are top of the Eastern Conference after four games and the club captain is pleased with the team's start. “We are doing well, enjoying ourselves, growing,” said Messi. “We are aware of the pressure on us … We know that it is a long road, that this is just beginning.”

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

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Director: Venkat Prabhu
Rating: 2/5
match info

Southampton 2 (Ings 32' & pen 89') Tottenham Hotspur 5 (Son 45', 47', 64', & 73', Kane 82')

Man of the match Son Heung-min (Tottenham)

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: March 13, 2024, 5:13 AM