MADRID // Primera Liga champions Atletico Madrid have an early season chance to avenge their defeat to Real Madrid in May’s Uefa Champions League final in the first leg of the Spanish Super Cup on Tuesday.
Despite having arguably Atletico’s best ever season, Diego Simeone’s men have still suffered from the departure of a number of key players over the close season as Filipe Luis and Diego Costa joined Chelsea and Thibaut Courtois returned to Stamford Bridge after a three-year loan spell.
Read more: Gareth Bale and Pepe in question for Real Madrid’s Super Cup clash with Atletico Madrid
The money received from the sales of Costa and Filipe Luis has however been reinvested in an exciting new frontline as Mario Mandzukic joined from Bayern Munich, Mexican international Raul Jimenez was signed from Club America, and Antoine Griezmann moved from Real Sociedad for 30 million euros ($40 million, £24 million).
All three are in line to make their competitive debutes at the Santiago Bernabeu, but playmaker Arda Turan misses out due to a hamstring injury.
The Super Cup is one of the few titles Atletico have missed out on during Simeone’s three years in charge as they were just edged out on away goals by Barcelona last season.
And midfielder Mario Suarez is determined to make amends for their heartbreaking 4-1 defeat to Real after extra time in Lisbon three months ago having been just over a minute away from wining the Champions League for the first time in the club’s history.
“On Tuesday we are playing for an important title against our eternal rivals and we will face it as we always do. We want to win and everybody knows that,” said Suarez.
“It will be very difficult. The two teams know each other very well and it will be a great, hard-fought game as all derbies are.
“We know that the team that commits the fewest errors and is more concentrated across the 180 minutes will be the one with most chance of winning the trophy.”
Real haven’t rested on their laurels after claiming a tenth European crown as they have splashed over 100 million euros on World Cup stars James Rodriguez, Toni Kroos and goalkeeper Keylor Navas.
Colombian Rodriguez and Germany playmaker Kroos made an immediate impact in their debuts as Real won the first of a potential six trophies this season by defeating Sevilla 2-0 to win the UEFA Super Cup last week.
However, Navas has had to wait for his opportunity as Iker Casillas started against Sevilla in Cardiff despite his poor form in Spain’s disastrous campaign at the World Cup.
Real boss Carlo Ancelotti, though, hasn’t yet declared who his first choice ‘keeper for the campaign will be and Navas is willing to push Casillas for his place in the side.
“I have come here to work with humility and to try hard every day, which is what I have done my whole life. I am at the disposition of the coaching staff and I will never give up,” Costa Rican Navas told the club’s website.
“Now we need to think about the next game. We want to win and we have that winning mentality.
“The team is very motivated and we know it is an important title that we will all fight to win.”
The second leg will be played at Atletico’s Vicente Calderon stadium on Friday evening before both clubs begin their league campaigns next Monday.
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Match info
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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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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