Arsenal manager Mikel Arteta said financial constraints surrounding the club could force them to release David Luiz at the end of his contract.
Luiz, 33, came off the bench during Arsenal's 3-0 defeat at Manchester City on Wednesday as the Premier League returned to action following the coronavirus lockdown.
His evening ended in disarray, however, as he made a mistake for Raheem Sterling's opener before being sent off just 25 minutes after his introduction for bringing down Riyad Mahrez – with Kevin De Bruyne tucking away the resulting penalty.
Luiz fronted up after the game and took full responsibility for the result, with Arteta revealing he did not start the Brazil international due to his ongoing contract situation.
The former Chelsea defender moved across London last summer but the club only have until Tuesday to extend his one-year deal and keep him at the Emirates Stadium.
Arteta admitted the tighter purse-strings at Arsenal, coupled with the uncertainty over the financial ramifications of the coronavirus crisis, means they must be careful with big-money judgements.
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Man City, Arsenal player ratings
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MANCHESTER CITY RATINGS: Ederson - 6: The Brazilian showed he is one of the best passers even in a City team boasting the likes of Kevin de Bruyne. Responsible for the injury that led to Eric Garcia receiving 11 minutes of treatment for a head injury. EPA -

Kyle Walker - 6: Passed more to the opposition than his own teammates in the first half but always a threat going forward. AFP -

Eric Garcia - 7: A surprise selection at centre-back but an accomplished performance by the young Spaniard before he was carried off with a head injury. AFP -

Aymeric Laporte - 7: Again proved why he is City's best centre-back. Calm and always keen to start the attacks. Reuters -

Benjamin Mendy - 6: Steady is unspectacular show from the Frenchman. Didn't offer as much as his opposite full-back Walker in attack. EPA -

Ilkay Gundogan - 6: Kept things neat and tidy at the base of City's midfield. EPA -

Kevin De Bruyne - 9: The brilliant Belgian picked up where he left off pre-shutdown with another masterful performance. A goal and an assist and was at the heart of everything City did before being withdrawn past the hour. EPA -

David Silva - 7: News that the playmaker will extend his stay at City until the end of the season before the match was welcome. One of his quieter games, but the Spaniard is such a positive influence on this City team. Reuters -

Riyad Mahrez - 7: The winger showed David Luiz a clean pair of heels that eventually led to his concession of a penalty and a red card. AFP -

Raheem Sterling - 8: Finally broke his 2020 scoring drought with an emphatic finish and was a menace throughout. EPA -

Gabriel Jesus - 6: A quiet night for the Brazilian. AFP -

Bernardo Silva - 7: The Portuguese was his usual busy self always looking to get on the ball and find holes in a willing Arsenal defence. Reuters -

Phil Foden - 8: Few players have better cameos than the young Englishman. Started and eventually finished the move for City's third. Reuters -

Rodri - 6: Brought a sense of calm when he came on even though little was needed with City already in command. Reuters -

Fernandinho - 6: Showed some nice passing after his second-half introduction. Reuters -

Sergio Aguero - 6: His reaction when Foden followed up his shot that hit the post told you all you need to know about the Argentine's appetite for scoring -

ARSENAL RATINGS: Bernd Leno - 8: The one Arsenal player who didn't deserve to be on the losing side. Pulled off a string of saves to keep the scoreline respectable. Reuters -

Hector Bellerin - 6: Never had a chance to show what he can do going forward and constantly played on the back foot. AFP -

Shkodran Mustafi - 6: The only centre-back to start and finish the match on either side. Stood up valiantly in the face of City's relentless attacks. Reuters -

Pablo Mari - 4: Replaced midway through the first half through injury. Reuters -

Kieran Tierney - 6: Showed some nice touches on the ball but struggled to contain Riyad Mahrez. AFP -

Matteo Guendouzi - 5: Young Frenchman was constantly overrun in midfield. Reuters -

Granit Xhaka - 4: Taken off injured after only five minutes. AFP -

Eddie Nketiah - 5: Mikel Arteta has high hopes for the youngster but he ploughed a lone furrow up front for most of the night before being withdrawn. AFP -

Bukayo Saka - 6: Arsenal's most creative player. Looks wasted out wide. Reuters -

Pierre-Emerick Aubameyang - 4: Saw hardly any of the ball but his attitude after David Luiz's red card was not what was required from an experienced player. AFP -

David Luiz - 0: A pitiful performance after coming on for the injured Mari. Badly at fault for City's first and bamboozled by Mahrez for the second. It's no exaggeration to say Arsenal would have been better off playing with 10 men rather than with Luiz. EPA -

Dani Ceballos - 5: Looks tidy on the ball but lightweight off it. Replaced the injured Granit Xhaka early on. Reuters -

Reiss Nelson - 4: Given little time to make an impact. Reuters -

Alexandre Lacazette - 4: Frenchman was fighting a losing battle after coming on as a second-half substitute. AFP
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"We cannot forget the financial situation," he was quoted as saying by Press Association. "The way that Covid-19 has hit every club and the economy in general, it's going to have an impact.
"What the club is doing at the moment is assessing the situation and trying to clarify a lot of uncertainties that we have in the future.
"We have to make big decisions and time-wise it is difficult to fit them in with our needs. We are trying our best and the club is trying their best.
"It is difficult sometimes because it puts the player or our sporting necessities in a difficult situation. Again, we have to adapt. It is what it is.
"That is why I wanted to protect David yesterday. That is why I did not start him. But it's a funny game and after 20 minutes you need him, a player who has had a lot of uncertainty in the last few weeks.
"Don't forget that we have accepted a pay cut, not only the players and the staff, to try to help the situation. I think it was an incredible gesture of unity and commitment from everybody working at the football club that I am very proud of."
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
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Thursday (All UAE kick-off times)
Sevilla v Real Betis (midnight)
Friday
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Valencia v Levante (midnight)
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