Cristiano Ronaldo could be set for a sensational exit from Juventus after it was claimed the Portuguese superstar's services have been offered to all of Europe's biggest clubs, including Barcelona.
Juventus are entering a new era following the appointment of Andrea Pirlo as the manager this week and are reportedly looking to reshape their squad for the future.
Ronaldo, 35, has two years remaining on his €31 million (Dh135m) per year contract and football journalist Guillem Balague has told the BBC that Juventus are keen to get the forward off the books.
"He's been offered everywhere, including Barcelona," Balague told 5 Live Sport. "I'm not sure if they can get rid of him easily with the kind of money he earns. Who is going to pay that kind of money?"
The prospect of Ronaldo linking up with Lionel Messi at Barcelona is one that is sure to excite football fans across the world, but the likelihood of it happening appears remote.
Like most clubs, Barcelona have been hit hard financially by the coronavirus pandemic and the club's president, Josep Maria Bartomeu, has already stated that large outlays on player transfers in unlikely.
French champions Paris Saint-Germain have also been linked with Ronaldo and are one of the few clubs that could feasibly afford his wages.
However, Balague insists that any speculation involving PSG and Ronaldo is more a result of agent Jorge Mendes drumming up interest in his client rather than a genuine desire from the club to sign the player.
"The reason why Cristiano Ronaldo has been linked with PSG, it's not so much because PSG are thinking of getting him, but because Jorge Mendes has been given instructions to actually find a team for Ronaldo," Balague said.
Balague, however, was quick to dismiss Ronaldo returning to Real Madrid, where he spent nine years and became the club's all-time leading goalscorer.
"We have seen this over the last months, we have seen links with Real Madrid. Madrid said 'no chance. He's not coming back,'" he said.
"There have been talks about MLS et cetera, because Juventus wants to get rid of that wage. It's as drastic as that."
As well as Ronaldo, Aaron Ramsey could also be shown the Juventus exit this summer. Ramsey joined the Italian champions from Arsenal last summer on a €275,000 per-week contract that still has three years left to run.
The Welsh midfielder was never a regular starter under Maurizio Sarri, starting just 12 Serie A matches, although injury also contributed to his absence.
While Ramsey's departure would not adversely affect Juventus too much, Ronaldo would leave a sizeable hole in the team. The Portuguese was the club's top scorer this season, netting 37 goals in all competitions, including 31 in the league.
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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
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Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)
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