• Lionel Messi of Barcelona celebrates with Pedri after scoring his team's second goal during their 3-2 La Liga win at Athletic Bilbao on January 6. Getty
    Lionel Messi of Barcelona celebrates with Pedri after scoring his team's second goal during their 3-2 La Liga win at Athletic Bilbao on January 6. Getty
  • Barca's Lionel Messi scores the second. Getty
    Barca's Lionel Messi scores the second. Getty
  • Messi dribbles past Athletic Bilbao's Mikel Vesga. AP
    Messi dribbles past Athletic Bilbao's Mikel Vesga. AP
  • Barcelona celebrate their first, scored by Pedri. Getty
    Barcelona celebrate their first, scored by Pedri. Getty
  • Messi celebrates after scoring the second. EPA
    Messi celebrates after scoring the second. EPA
  • Barcelona's Lionel Messi scores their third goal. AP
    Barcelona's Lionel Messi scores their third goal. AP
  • Barcelona's Lionel Messi celebrates scoring their third goal with teammates. Reuters
    Barcelona's Lionel Messi celebrates scoring their third goal with teammates. Reuters
  • Athletic Bilbao's Spanish forward Iker Muniain, centre, celebrates with teammates after scoring his team's second goal. AFP
    Athletic Bilbao's Spanish forward Iker Muniain, centre, celebrates with teammates after scoring his team's second goal. AFP
  • Barcelona's Lionel Messi celebrates scoring their third goal. Reuters
    Barcelona's Lionel Messi celebrates scoring their third goal. Reuters
  • Athletic Bilbao striker Inaki Williams scores the first goal against Barcelona. EPA
    Athletic Bilbao striker Inaki Williams scores the first goal against Barcelona. EPA
  • Barcelona's Lionel Messi surrounded by four Bilbao players. AP
    Barcelona's Lionel Messi surrounded by four Bilbao players. AP
  • Left to right: Barcelona's Antoine Griezmann, Ousmane Dembele, Pedri and Frenkie De Jong celebrate their team's goal. AFP
    Left to right: Barcelona's Antoine Griezmann, Ousmane Dembele, Pedri and Frenkie De Jong celebrate their team's goal. AFP
  • Barcelona manager Ronald Koeman congratulates Lionel Messi after the match. AFP
    Barcelona manager Ronald Koeman congratulates Lionel Messi after the match. AFP

Lionel Messi back to his magical best as Barcelona prove 'title race is still open' - in pictures


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Coach Ronald Koeman was glowing with pride after Barcelona's 3-2 win over Athletic Bilbao and said the performance was a benchmark for the remainder of the season.

Barca fell behind in the third minute to an Inaki Williams goal during a counterattack but responded emphatically with goals from Pedri and a resurgent Lionel Messi either side of halftime before Iker Muniain struck late for the hosts.

"That's the way we need to continue. I felt like we controlled the game the whole time and there were barely any dips in our play," Koeman said.

The win lifted Barca into third place in the standings and led Koeman to reassess previous pessimistic comments about his side's faint chances of catching leaders Atletico Madrid, who lead the Catalans by seven points with two games in hand.

"The title race is still open because the season is very long. There can be injuries, teams can have downturns and a side that looks very good can end up struggling," he said.

The Dutchman also praised Messi, who produced arguably his best performance of the season and was unlucky not to grab a hat-trick.

The Barca captain has had a relatively poor season by his own standards but his scores took him on to nine goals for the campaign, making him the joint top scorer in La Liga.

"Messi has given everything since day one, he has spent so many years at the very top level but it seems that now he has become even more effective," Koeman said. "He has always shown us his skill and his commitment but today he gave us his goals too."

On 18-year-old playmaker Pedri, Koeman added: "He plays with so much maturity despite his age and most importantly he uses his head."

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

The specs: 2018 BMW X2 and X3

Price, as tested: Dh255,150 (X2); Dh383,250 (X3)

Engine: 2.0-litre turbocharged inline four-cylinder (X2); 3.0-litre twin-turbo inline six-cylinder (X3)

Power 192hp @ 5,000rpm (X2); 355hp @ 5,500rpm (X3)

Torque: 280Nm @ 1,350rpm (X2); 500Nm @ 1,520rpm (X3)

Transmission: Seven-speed automatic (X2); Eight-speed automatic (X3)

Fuel consumption, combined: 5.7L / 100km (X2); 8.3L / 100km (X3)

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Where can I submit a sample?

Volunteers can now submit DNA samples at a number of centres across Abu Dhabi. The programme is open to all ages.

Collection centres in Abu Dhabi include:

  • Abu Dhabi National Exhibition Centre (ADNEC)
  • Biogenix Labs in Masdar City
  • Al Towayya in Al Ain
  • NMC Royal Hospital in Khalifa City
  • Bareen International Hospital
  • NMC Specialty Hospital, Al Ain
  • NMC Royal Medical Centre - Abu Dhabi
  • NMC Royal Women’s Hospital.
UAE currency: the story behind the money in your pockets
MATCH INFO

Liverpool 3

Sadio Man 28'

Andrew Robertson 34'

Diogo Jota 88'

Arsenal 1

Lacazette 25'

Man of the match

Sadio Mane (Liverpool)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Revibe%20%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Hamza%20Iraqui%20and%20Abdessamad%20Ben%20Zakour%20%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Refurbished%20electronics%20%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2410m%20%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFlat6Labs%2C%20Resonance%20and%20various%20others%0D%3C%2Fp%3E%0A
The five pillars of Islam
The specs

Engine: 4.0-litre, twin-turbocharged V8

Transmission: nine-speed automatic

Power: 630bhp

Torque: 900Nm

Price: Dh810,000

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