Dani Olmo enjoyed a fine return to the starting line-up as La Liga leaders Barcelona defeated Espanyol 3-1, extending their unbeaten run over their local rivals to 27 games.
A first-half double from Olmo and a goal from Raphinha made it another big win for Barca, who a week ago had routed Real Madrid 4-0 in the clasico at the Santiago Bernabeu.
Barcelona are now nine points ahead of arch rivals Real Madrid, whose game at Valencia on Saturday was postponed because of the deadly floods that killed more than 200 people in southern Spain.
Olmo scored a double on his return to the starting line-up after hurting his right hamstring in September against Girona. He had come off the bench in the team's wins against Bayern Munich in the Uefa Champions League and Madrid in the league.
Barca could have kept another clean sheet but Javi Puado scored for Espanyol, who were unlucky to have two goals chalked off by VAR for marginal offsides.
"I'm back, enjoying it, playing, winning, and I want more," Olmo told DAZN.
"We're going little by little, it's very important to keep winning. We've come off a good week. Espanyol weren't going to come here and give us anything but we got the three points, so it's mission accomplished," Olmo added.
"We're a side that have a lot of goals, up top and from players in midfield. We decided to play directly and we create a lot of chances in every game."
Teenage sensation Lamine Yamal crafted the first goal with a fine pass, which Olmo slotted home.
Brazilian winger Raphinha lofted the second over Garcia when Marc Casado produced a fine pass which split Espanyol's defence.
Olmo added his second with a powerful low drive but after that Barcelona were frustrated as Espanyol battled well.
Barcelona winger Ferran Torres wrote on social media that he did not want to watch the game at the stadium because of the devastation caused by the floods.
"I totally understand that, it was normal," said manager Hansi Flick, who suggested on Saturday the whole round of fixtures should have been postponed.
"There are things that are more important than football, he chose that and it's normal."
Simeone strikes for Atletico
Atletico Madrid eased to a 2-0 win over Las Palmas and moved third position, with coach Diego Simeone's son Giuliano netting his first goal for the club.
Atletico coach Diego had said there was "no sense" in playing La Liga matches this weekend because of the floods, but his team secured a comfortable victory.
The hosts took the lead after 37 minutes when Nahuel Molina's long ball found Giuliano darting in behind the defence.
The striker burst into the box and swept the ball into the far corner.
"I'm very happy for my first goal for Atletico but we can't ignore everything that's happening in Valencia, all the victims there. I send my support and strength to them," said Giuliano.
Diego said he was happy to be back to winning ways in the league after a loss at Real Betis last weekend and lauded his son for his work-rate.
"He's working well, he's training well ... it's important for his growth. As long as there is humility, the heart always responds," Diego said, giving credit to Molina's pass that led to Giuliano's goal.
"We are happy, we needed a match that would give us a good feeling. We were able to take the game where we wanted and we were able to win a necessary and important match."
The veteran manager made it clear he did not see Giuliano any differently from other players in his squad.
"He did what he had to do, that's why he is at Atletico. He has a responsibility that has no name, they are footballers ... those who run play and those who run less, play less," he added.
"The club didn't spend money to buy a son, he is a boy who was in the youth academy ... we believe he can help. He will have good games and bad games, but for sure he has what it takes."
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Final results:
Open men
Australia 94 (4) beat New Zealand 48 (0)
Plate men
England 85 (3) beat India 81 (1)
Open women
Australia 121 (4) beat South Africa 52 (0)
Under 22 men
Australia 68 (2) beat New Zealand 66 (2)
Under 22 women
Australia 92 (3) beat New Zealand 54 (1)
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
Who are the Sacklers?
The Sackler family is a transatlantic dynasty that owns Purdue Pharma, which manufactures and markets OxyContin, one of the drugs at the centre of America's opioids crisis. The family is well known for their generous philanthropy towards the world's top cultural institutions, including Guggenheim Museum, the National Portrait Gallery, Tate in Britain, Yale University and the Serpentine Gallery, to name a few. Two branches of the family control Purdue Pharma.
Isaac Sackler and Sophie Greenberg were Jewish immigrants who arrived in New York before the First World War. They had three sons. The first, Arthur, died before OxyContin was invented. The second, Mortimer, who died aged 93 in 2010, was a former chief executive of Purdue Pharma. The third, Raymond, died aged 97 in 2017 and was also a former chief executive of Purdue Pharma.
It was Arthur, a psychiatrist and pharmaceutical marketeer, who started the family business dynasty. He and his brothers bought a small company called Purdue Frederick; among their first products were laxatives and prescription earwax remover.
Arthur's branch of the family has not been involved in Purdue for many years and his daughter, Elizabeth, has spoken out against it, saying the company's role in America's drugs crisis is "morally abhorrent".
The lawsuits that were brought by the attorneys general of New York and Massachussetts named eight Sacklers. This includes Kathe, Mortimer, Richard, Jonathan and Ilene Sackler Lefcourt, who are all the children of either Mortimer or Raymond. Then there's Theresa Sackler, who is Mortimer senior's widow; Beverly, Raymond's widow; and David Sackler, Raymond's grandson.
Members of the Sackler family are rarely seen in public.
First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Benefits of first-time home buyers' scheme
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- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
