David Ospina makes a crucial late save at the feet of Edinson Cavani during Arsenal's Uefa Champions League draw against Paris Saint-Germain on Tuesday night. Ian Langsdon / EPA
David Ospina makes a crucial late save at the feet of Edinson Cavani during Arsenal's Uefa Champions League draw against Paris Saint-Germain on Tuesday night. Ian Langsdon / EPA
David Ospina makes a crucial late save at the feet of Edinson Cavani during Arsenal's Uefa Champions League draw against Paris Saint-Germain on Tuesday night. Ian Langsdon / EPA
David Ospina makes a crucial late save at the feet of Edinson Cavani during Arsenal's Uefa Champions League draw against Paris Saint-Germain on Tuesday night. Ian Langsdon / EPA

David Ospina ‘world class’ as goalkeeper plays key role in Arsenal’s draw at Paris Saint-Germain


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Arsenal manager Arsene Wenger described David Ospina as "world class" after the Colombian goalkeeper justified his selection in Tuesday's Uefa Champions League draw with Paris Saint-Germain with several decisive saves.

Ospina, 28, was beaten by Edinson Cavani’s header inside the opening minute at the Parc des Princes but foiled the French champions on several other occasions as Alexis Sanchez’s late leveller ensured a 1-1 draw in the Group A opener.

“I have two world-class goalkeepers and I know we have enough matches to give both of them games,” Wenger said. “If you cannot play them you cannot keep world-class goalkeepers who don’t get games.”

More from the Uefa Champions League:

• Manchester City: Gladbach match rearranged for Wednesday

• Lionel Messi: "The best player of all time" after Celtic mauling

• Round-up: Barca, Bayern ruthless; Arsenal rescue point as PSG

• Gallery: The best pictures from Tuesday night's matches

Arsenal's wobble in the Champions League at the start of last season, with surprise defeats to Dinamo Zagreb and Olympiakos that almost condemned them to an early exit, was partly attributed to Wenger's decision to play Ospina in goal.

Ospina made one calamitous error in particular that gifted a goal to Olympiakos, but against PSG he rescued Arsenal with numerous interventions to deny Cavani and Angel Di Maria.

“Ospina was very good and he will have shown tonight for those who doubted him that he is a good goalkeeper,” Wenger said.

“When he played in the Champions League last season he made an error and everyone came down on him, but he has put things right.”

The question now is whether Ospina keep his place for Arsenal’s next Group A game at home to Swiss side Basel in two weeks, and Wenger suggested that he will.

“We have rules that the ‘keepers know. That’s why it is important to have clear rules from the start, and when that changes I inform them,” the Frenchman said.

“We can always change our minds. It’s down to performances and on what he has delivered tonight he has the right to claim to play in the next Champions League game.”

It was far from a vintage Arsenal performance but the draw in what was on paper their trickiest fixture leaves them in a good position to top the group, something they have not done in the Champions League in five years.

“PSG were good. They were determined, aggressive, quick on the break, and applied very strong physical pressure,” Wenger said.

“But even in the first half when we put together a few passes we felt we could be dangerous. We created chances in the second half and it is a good point for us.”

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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

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).

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COMPANY PROFILE

Company name: Letstango.com

Started: June 2013

Founder: Alex Tchablakian

Based: Dubai

Industry: e-commerce

Initial investment: Dh10 million

Investors: Self-funded

Total customers: 300,000 unique customers every month

If you go...

Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).

The lowdown

Badla

Rating: 2.5/5

Produced by: Red Chillies, Azure Entertainment 

Director: Sujoy Ghosh

Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke

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