One of the enduring labels in international football is one that gets attached most often to Germany. They are, it is said, a great ‘tournament team.’ It’s the explanation offered whenever, after a summer graced by more stylish sides, it is the Germans who end up with the trophy.
Great ‘tournament teams’ prepare meticulously, pace themselves, and have a sound Plan B and Plan C. The idea that German football is expert at all that has been built over decades, and it survived a poor 2018 World Cup, when Jogi Low’s squad were swiftly deposed as world champions, their tournament savvy temporarily undone by complacency.
In the coming weeks, the excellence of German football under something very like tournament conditions will be examined as never before.
The bold decision of the Bundesliga to restart, after more than two months of shutdown because of the coronavirus pandemic, has been made plausible by rigorous, careful preparation, and a flexible Plan B.
From Saturday, the country’s best footballers will feel as if they are in a tournament situation rather than the usual league routine. Safety measures that have been approved to make football again acceptable to public health authorities means squads will be housed off from normal life, and in many cases, from their homes.
They will play with none of the usual ‘home’ advantage, given that all matches must take place behind closed doors.
If the 2019-20 season, which restarts this weekend, is completed without threat to public health, and with its sporting integrity largely preserved, Germany will be applauded worldwide, for its resourcefulness, its foresight, and for being proactive. Much as German teams are when they triumph at World Cups. Germany’s Project Restart will be held up as a model, a lesson for others in how to cope with an unfamiliar environment and conquer it.
The risks are very real, as the German league, the DFL, were reminded three days after it received the green light for the behind-closed-doors restart. Two members of the Dynamo Dresden staff tested positive for coronavirus. The entire squad at Dynamo, who are bottom of the second division, have been quarantined, on advice from the regional health authority in Saxony.
The infected individuals are believed to be asymptomatic, but, with the quarantine, both Dresden’s next two scheduled matches must be postponed.
“I was always clear that this could happen,” said Christian Seifert, chief-executive of the DFL, “but it is not, at this stage, a reason to put the whole season in doubt.”
The DFL’s protocols, backed by an independent medical team and by government, include frequent testing, but, importantly, no requirement that an entire squad go into quarantine if someone on the staff tests positive.
That individual will be quarantined, but colleagues need not be sent home – unless, as in Dynamo Dresden’s case, the regional health authority advises it.
If successful, the restart and completion of the Bundesliga would protect the economy of the German game against the huge losses of revenue – estimated at up to €1bn (Dh3.9bn) – that abandoning the season would entail.
Besides the immediate financial motivation, there is the positioning of German football on the worldwide broadcast stage. These six or seven weeks of Bundesliga action will be watched by the smallest crowds in its history, but by some of the biggest television audiences, with matches like Saturday’s Borussia Dortmund versus Schalke 04 welcome viewing around the world after months with no live, elite football to watch.
Low, the national team’s head coach, will witness some tournament advantage, too. Most of his squad are with Bundesliga clubs, and if those players complete their season by early July, as the DFL plan, they should have a more balanced summer of rest and pre-season practice than their equivalents in other elite leagues, like Spain, England and Italy, which are still discussing a restart. That may count for Germany at next summer’s European championship.
For Bayern Munich, who lead a tight race for the title, and RB Leipzig a freed-up July would also allow careful preparation for the later, postponed rounds of the 2019-20 Champions League, which Uefa hope to stage in August.
As for the country, a Germany which has contained Covid-19 infection and fatalities more effectively than most of its neighbours, there is an important example to set. “We should not expect the rest of the season to be trouble free,” said Hans-Joachim Watzke, chief-executive of Dortmund. “But the fact we are testing players, and showing the results, shows we will be transparent.”
At stake is far more than goals or points. At stake is public trust.
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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
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MATCH INFO
AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports
Other IPL batting records
Most sixes: 292 – Chris Gayle
Most fours: 491 – Gautam Gambhir
Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Highest strike-rate: 177.29 – Andre Russell
Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)
Highest average: 52.16 – Vijay Shankar
Most centuries: 6 – Chris Gayle
Most fifties: 36 – Gautam Gambhir
Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)
The specs: 2018 Maxus T60
Price, base / as tested: Dh48,000
Engine: 2.4-litre four-cylinder
Power: 136hp @ 1,600rpm
Torque: 360Nm @ 1,600 rpm
Transmission: Five-speed manual
Fuel consumption, combined: 9.1L / 100km
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
THE LIGHT
Director: Tom Tykwer
Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger
Rating: 3/5
Fifa Club World Cup quarter-final
Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')
