Arsene Wenger accused Bayern Munich of resorting to cynical tactics as 10-man Arsenal were left facing elimination from the Champions League after a 2-0 defeat against the holders.
Wenger’s side are on the verge of crashing out of Europe’s elite club competition in the last 16 at the hands of Bayern for the second successive season following a frustrating first leg loss at the Emirates Stadium on Wednesday.
The result was hard to take for Wenger, who was infuriated by what he perceived as Bayern’s theatrical attempts to influence Italian referee Nicola Rizzoli by making the most of any contact from Arsenal players.
Wenger’s rant seemed harsh on Bayern, who made their class tell after an early wobble when Mesut Ozil’s penalty was saved by Manuel Neuer before Arsenal goalkeeper Wojciech Szczesny was sent off for conceding a spot-kick with a foul on Arjen Robben.
Bayern’s David Alaba missed the penalty, but Pep Guardiola’s team eventually made their numerical superiority pay thanks to second half goals from Germany midfielders Toni Kroos and Thomas Mueller.
Wenger was convinced Robben had conned Rizzoli to win the penalty that swung the balance of the match.
The Frenchman made a diving gesture on the touchline just after the incident and stuck to his guns when asked to give his view on Bayern’s antics.
“Robben made more of it,” Wenger said. “He has enough experience to make the most of it and Bayern made the most of every single contact.
“We are not used to that in England. Fouls were given that are not given in the Premier League.
“The referee made a decision with the penalty that killed the game.
“The regret I have is he decided that Wojciech misjudged the situation, but there was no clear desire to make a foul.
“I just feel frustrated. It was a great game until half-time.
Bayern boss Guardiola wouldn’t be drawn on Wenger’s criticism, but he felt Rizzoli made the right decision with Szczesny’s red card.
“I don’t answer my colleagues,” he said. “I saw it on television, it is a penalty. When it is the last man the rule is it should be a penalty and a red card.”
Szczesny appeared to make an obscene gesture, presumably aimed at the officials, as he trudged down the tunnel following his dismissal.
But Wenger refused to comment on that ill-tempered reaction and also kept his cool when asked about Germany midfielder Ozil’s tamely-struck ninth minute penalty.
The miss was symptomatic of an inconsistent first season at Arsenal for the club’s record signing, with Wenger saying: “He missed a penalty with his style, what can I say?
“It’s frustrating because you could see Bayern were on the ropes at the start. We had three good chances, but to make them insecure we needed to score that penalty but he missed it.
“He was affected by it afterwards, you could see 10 minutes later he was still shaking his head. It had a huge impact on his performance.”
While Bayern will be firm favourites to finish the job in the second leg in Munich on March 11, Arsenal did win 2-0 there last season, although that result wasn’t enough to stop them bowing out on goal difference.
“It isn’t over because we will fight until the end,” Wenger said.
Guardiola finally got his first win as a manager at Arsenal, but he warned his players not to rest on their laurels in the return.
“After the clear penalty and the red card the game changed completely,” he said.
“We showed good patience when faced with nine defenders.
“Now we have to focus on the second leg. If we just go to defend the result everything can happen, so we have to be careful.”
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
Tonight's Chat on The National
Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.
Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.
Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.
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It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
UAE currency: the story behind the money in your pockets
