■ Uefa Champions League semi-final, second leg: Juventus (2) v Monaco (0), Tuesday at 10.45pm on beIN Sports
An ambush awaited Dani Alves late on Saturday night. He had watched his Juventus draw 1-1 with Torino, rested on the bench with Tuesday night’s Champions League semi-final second leg against Monaco in mind, and was making his exit, in his sharp suit and his baseball cap, from the dressing-room.
In the corridor, he was surprised. Whistles and hooters were blown and balloons blocked his path. Happy birthday, Dani! A cake had been placed on a small table, with candles spelling out the age he had reached that day. Dani Alves, 34 years young.
It is a venerable age for most sportsmen, although in the Juventus dressing room to which Alves brought his lively humour, cheery playlists and infectious energy last summer, it barely qualifies as senior, not when Gigi Buffon, 39, and Andrea Barzagli, 36, are among the head prefects. The years certainly do not drag on a man whose live wire energy and instincts for innovation are a principal reason why Juve find themselves on the brink of the Uefa Champions League final.
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■ Andy Mitten: Barcelona's famed front three all on target
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Alves set up both of Gonzalo Higuain’s goals in the 2-0 first leg win at Monaco six days ago, the first with a firm, accurate, bold back-heel, the second with a more orthodox cross, one of a stream he had directed, right to left, in the course of a game that showcased why and how Alves has mastered his position as well as anybody in the sport over the last decade.
Quite how you define his position is another matter. ‘Right-back’ seems too restrictive a term; ‘wing-back’ undervalues how brilliantly effective he can be when he moves into the inside forward channels and into central midfield.
When Alves left Barcelona to join Juventus on a free transfer, his contract with the Catalan club having wound down after a series of frustrated and often vexed negotiations about extending his stay at Barca beyond his eight magnificent seasons there, he was following a well-trodden path.
Fellow Brazilians like Ronaldinho and Rivaldo left Barcelona and moved to Italy — to AC Milan in their cases — where it became apparent they had passed their peaks. Had Alves passed his? Would he fit in at Juve? After all, this most adventurous of defenders was coming into a club whose organisational routines at the back were famously well drilled.
They still are. Alves suffered some setbacks in his early months, notably a shin injury that kept him out of action through December, but as Juventus close in on a possible Treble — they can wrap up the Serie A title on Sunday — he has made himself a leading actor in what is the most creative and exciting Juve of any on the last six, title-winning years.
“He is playing world-class football,” said Max Allegri, the Juventus manager. “Technically, he is at the same level as Leo Messi,” Giorgio Chiellini said, another weathered member of the Juventus back four.
Chiellini acknowledges that, swapping Barcelona for Juventus, Alves found himself at a club with different priorities.
“At the beginning he found it hard at times,” Chiellini said last week. “But game by game he has grown into the team. And he’s a sunny personality, always smiling, always doing things at 2,000 kilometres per hour. To our culture it can seem a bit crazy sometimes, but he is a superb professional.”
Barcelona miss him, as their fans realised poignantly as Alves’s new club overwhelmed his old one in the quarter-final of this Champions League. Alves, right now, does not miss the stream of trophies his golden era at Barca all but guaranteed.
He won six Primera Liga titles, four Copas del Rey and three Champions Leagues in his eight seasons at Camp Nou. He was a major catalyst for Barcelona’s pre-eminence, winning every title Barcelona competed for in his first 18 months at the club. His first season at Juventus could yet bring him the same full portfolio. He should expect to experience plenty more celebration over the coming weeks.
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Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, Leon.
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
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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
Brief scores:
Kashima Antlers 0
River Plate 4
Zuculini 24', Martinez 73', 90 2', Borre 89' (pen)