BARCELONA // Atletico Madrid’s headline-making Diegos from South America are usually their best player Costa and their coach Simeone. Tuesday night it was a third Latin Diego, Ribas, scorer of a wonder goal against Barcelona.
The Brazilian attacking midfielder, 29, who rejoined the club in January from Wolfsburg, replaced the injured Costa early in the Uefa Champions League quarter-final first leg against at Camp Nou. It was one of the hardest tasks in football, filling in for Spain's player of the season so far, yet his 56th-minute strike from outside the area stunned Barcelona's stand-in goalkeeper Pinto, his teammates and all but 1,000 supporters in the 85,000 crowd.
A sure contender for the goal of the season, its importance could go well beyond individual merit – a vital away strike for a side who know all about the importance of such goals, having lost the Spanish Super Cup to one against Barcelona in August.
A 71st-minute Neymar equaliser meant it did not win the game, but Atletico will be the more satisfied side.
Spain's leading two teams had met three times this season before last night, with each encounter ending in a stalemate.
Both teams were forced to make unwanted first-half substitutions to key players, with Gerard Pique and Costa departing injured. Pique went down after jumping over Costa in the seventh minute and landing heavily on his back. He was replaced by Marc Bartra after 11 minutes and later confirmed to have a pelvic injury.
Costa, who had pulled out of Atletico's last training session with a groin problem and was said by his boss Simeone as being "unlikely" to start, pulled up after 28 minutes with a hamstring problem and was replaced by Diego two minutes later. Early indications were that Atleti's best player is unlikely to play in the second leg next week. That was after another Diego – Godin – had blocked a shot from Andres Iniesta, who had received a reverse back pass from Lionel Messi.
Barca pressed and passed, making 312 first-half passes to Atletico’s 122, with Messi, Bartra, Neymar and Daniel Alves all having efforts on target, while Villa had another chance on goal just before half-time. Yet again, these two sides could not be separated in a first period that saw Atletico midfielders Arda, Gabi and Koke all cautioned by the referee. Three more visiting players would get second-half cautions, the first, right-back Juanfran, who followed his teammates into the book with a 52nd minute caution. That was before Diego’s goal completely changed the game’s dynamic.
Barca pushed for an equaliser, Atletico continued to defend superbly. They substituted striker David Villa in the 70th minute to cheers and jeers from fans of his former club. A minute later, the noise was resoundingly positive as a sublime Iniesta ball cut Atletico’s defence before Neymar swept the ball across Thibaut Courtois’ goal and into the net.
It vindicated Gerardo Martino’s decision to keep the Brazilian on the pitch when fans had been calling for him to be replaced by Alexis Sanchez or Pedro. Sanchez came on in the 68th minute, but for Cesc Fabregas. His introduction worked and Camp Nou continued to rock in a deafening noise not heard all season as the Catalans pushed for a winner.
It did not come, and the game between the pair ended in a draw for the fourth time this season.
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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)
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Director: Tom Tykwer
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Fifa Club World Cup quarter-final
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Guadalajara 2 (Zaldivar 03’, Pulido 90')
Mohammed bin Zayed Majlis
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Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
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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Sunday, December 8, Sharjah Cricket Stadium – UAE v USA
Monday, December 9, Sharjah Cricket Stadium – USA v Scotland
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Thursday, December 12, ICC Academy, Dubai – UAE v USA
Saturday, December 14, ICC Academy, Dubai – USA v Scotland
Sunday, December 15, ICC Academy, Dubai – UAE v Scotland
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