• Amad Diallo of Manchester United celebrates scoring his team's second goal with teammates in the 2-1 Premier League win against Manchester City at the Etihad Stadium on December 15, 2024. Getty Images
    Amad Diallo of Manchester United celebrates scoring his team's second goal with teammates in the 2-1 Premier League win against Manchester City at the Etihad Stadium on December 15, 2024. Getty Images
  • Amad Diallo of Manchester United celebrates scoring his team's second goal. Getty Images
    Amad Diallo of Manchester United celebrates scoring his team's second goal. Getty Images
  • Manchester City manager Pep Guardiola during the game. Getty Images
    Manchester City manager Pep Guardiola during the game. Getty Images
  • Amad Diallo of Manchester United scores his team's winner. Getty Images
    Amad Diallo of Manchester United scores his team's winner. Getty Images
  • Bruno Fernandes of Manchester United scores his team's first goal from the penalty spot. Getty Images
    Bruno Fernandes of Manchester United scores his team's first goal from the penalty spot. Getty Images
  • Josko Gvardiol of Manchester City celebrates scoring his team's first goal with teammate Ruben Dias. Getty Images
    Josko Gvardiol of Manchester City celebrates scoring his team's first goal with teammate Ruben Dias. Getty Images
  • Josko Gvardiol of Manchester City scores his team's opening goal. Getty Images
    Josko Gvardiol of Manchester City scores his team's opening goal. Getty Images
  • Tempers flare after a coming together between Manchester City's Kyle Walker and Manchester United's Rasmus Hojlund. PA
    Tempers flare after a coming together between Manchester City's Kyle Walker and Manchester United's Rasmus Hojlund. PA
  • Manchester City's Phil Foden has a shot. EPA
    Manchester City's Phil Foden has a shot. EPA
  • Manchester United manager Ruben Amorim consoles Mason Mount after he was substituted following another injury. Reuters
    Manchester United manager Ruben Amorim consoles Mason Mount after he was substituted following another injury. Reuters
  • Kevin De Bruyne of Manchester City takes on Lisandro Martinez of Manchester United. Getty Images
    Kevin De Bruyne of Manchester City takes on Lisandro Martinez of Manchester United. Getty Images
  • Jeremy Doku of Manchester City is closed down by Noussair Mazraoui of Manchester United. Getty Images
    Jeremy Doku of Manchester City is closed down by Noussair Mazraoui of Manchester United. Getty Images
  • Manchester City manager Pep Guardiola before the kick-off. Getty Images
    Manchester City manager Pep Guardiola before the kick-off. Getty Images

Manchester United's Diogo Dalot savours special derby win and urges Amad to keep improving


Andy Mitten
  • English
  • Arabic

Manchester United’s Portuguese defender Diogo Dalot stood on the edge of the pitch at the end of Sunday's Manchester derby victory at the Etihad Stadium with his arms aloft in celebration in front of the visiting fans.

It was his second victory in six career appearances against City, and he made sure to enjoy it. After the game he spoke to journalists in the mixed zone and talked about United's progress under new manager Ruben Amorim and the impact of match winner Amad Diallo.

How did you feel at the end?

The last couple of years we had some crazy games like this, fighting until the end and I think that’s the DNA of this club. Today we showed character and even when we were losing the game, I think our emotions were kept in control, which I think is progress from the last couple of years. I think when we were trailing we could have lost our heads a little bit and stopped being controlled emotionally. We showed a lot of character and I really like the way we reacted, even after the first goal. You could feel the energy coming inside between us and it was good. And credit to the players who came on because I think they gave us the energy. So, happy with the afternoon.

What was said at half time?

It was one or two things. Without the ball, until the goal, we pressed them really well, controlling the game with and without the ball, and after we conceded we stopped a little bit. Especially without the ball, we stopped pressing and we let [Kevin] De Bruyne go a little bit between the lines more times and they kept pushing us back. I think we adjusted really well in the second half – what we wanted to do in the beginning – and kept them a little bit without options, so I think it was really good for us, the reaction and like I said, keep believing that we could score at any moment, keeping on the front foot and I’m glad Amad read the play really well.

What did you make of Amad’s performance today?

It’s what we want from him. When you’re in such good form, that’s the most important thing – you keep performing. It’s the hardest thing at a club like this being consistent in your performances, so we’re going to help him and we want him to stay at this level. We know he can be a really good player for us but it’s up to him to be in the right place, keep really humble and I think he has that ability.

How good can Amad be?

I think he can be a really good player. I’m not really focussing on whether he’s going to be the guy who is going to give us 50 goals a season but if he does, we’re going to be happy. But he knows that for him to do that, he will need the help of his teammates and that’s the thing that he must focus on and I think he’s doing really well.

What does the win mean?

For me, it’s special. I’ve played here a couple of times since I arrived. It was probably the first time that emotionally, like I said, we were in control. Even the game, we felt we could win the game at any moment. It was the first time, for me personally, that I felt capable of doing that, so that shows some progress. I don’t want to give the cliche conversation all the time that we need time ... believe me, I’m here for almost seven years, I’m with the fans on that. We need to win tomorrow and yesterday. But the reality is this is step by step. With the new manager, we are doing progress and if you want to analyse like you should analyse, we are taking very good steps towards where we want to go, but it will take time.

It’s a derby and we always want to win, but it’s three points and no more than that. We still must climb the table and it’s games like this that we need to keep winning. It doesn’t matter if you win today and you don’t win the next game. Football is cruel like that but we need to keep going.

Where is this resilience coming from?

I think it’s clear it’s coming from him [Amorim]. The message was clear from the beginning: if you want to succeed and if you want to thrive, you must suffer. That’s not just in football but in life. If you want to have success, you must work hard and suffer. I think the message is clear. If you want to succeed at this club, you have to suffer and if you’re ready to do that with us, we’re going to be a good team. If you’re not, there’s no space for you.

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

Manchester United v Liverpool

Premier League, kick off 7.30pm (UAE)

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Updated: December 16, 2024, 12:47 PM