• Barcelona attacker Lionel Messi, right, under pressure from Girona's Jairo Izquierdo during their pre-season friendly at the Johan Cruyff Stadium. Barca won the match 3-1. AP
    Barcelona attacker Lionel Messi, right, under pressure from Girona's Jairo Izquierdo during their pre-season friendly at the Johan Cruyff Stadium. Barca won the match 3-1. AP
  • Barcelona's Philippe Coutinho skips past a challenge. AFP
    Barcelona's Philippe Coutinho skips past a challenge. AFP
  • Barcelona's Lionel Messi in possession against Girona. AP
    Barcelona's Lionel Messi in possession against Girona. AP
  • Lionel Messi scores Barca's third goal. Reuters
    Lionel Messi scores Barca's third goal. Reuters
  • Barcelona defender Gerard Pique tackles Jonas Ramalho of Girona. Getty
    Barcelona defender Gerard Pique tackles Jonas Ramalho of Girona. Getty
  • Lionel Messi celebrates with teammates after scoring Barca's third goal. Getty
    Lionel Messi celebrates with teammates after scoring Barca's third goal. Getty
  • Barca's Frankie de Jong is challenged by Valery Fernandez of Girona. Getty
    Barca's Frankie de Jong is challenged by Valery Fernandez of Girona. Getty
  • Barcelona's Lionel Messi after scoring their second. Reuters
    Barcelona's Lionel Messi after scoring their second. Reuters
  • Barcelona's Lionel Messi celebrates scoring their second goal with Sergio Busquets. Reuters
    Barcelona's Lionel Messi celebrates scoring their second goal with Sergio Busquets. Reuters
  • Lionel Messi during the friendly. AFP
    Lionel Messi during the friendly. AFP
  • New manager Ronald Koeman looks on during the friendly. AFP
    New manager Ronald Koeman looks on during the friendly. AFP
  • Lionel Messi turns away from Girona's Samu Saiz. Getty
    Lionel Messi turns away from Girona's Samu Saiz. Getty
  • Barcelona's Ousmane Dembele, left, and Joel Priego of Girona. Reuters
    Barcelona's Ousmane Dembele, left, and Joel Priego of Girona. Reuters
  • Three Girona players try to stop Lionel Messi. Reuters
    Three Girona players try to stop Lionel Messi. Reuters
  • Barcelona's Lionel Messi shoots at goal from a free kick. Reuters
    Barcelona's Lionel Messi shoots at goal from a free kick. Reuters
  • Barcelona's Antoine Griezmann shoots at goal. Reuters
    Barcelona's Antoine Griezmann shoots at goal. Reuters
  • Lionel Messi scores Barcelona's second goal. Getty
    Lionel Messi scores Barcelona's second goal. Getty
  • Lionel Messi under peressure from Girona midfielder Jairo Izquierdo. AFP
    Lionel Messi under peressure from Girona midfielder Jairo Izquierdo. AFP
  • Lionel Messi shakes hands with manager Ronald Koeman as the Argentine is substituted. Reuters
    Lionel Messi shakes hands with manager Ronald Koeman as the Argentine is substituted. Reuters
  • Lionel Messi after being substituted. Reuters
    Lionel Messi after being substituted. Reuters

Lionel Messi hits super strike as Barcelona seal friendly win over Girona – in pictures


  • English
  • Arabic

Lionel Messi was back in the usual routine for Barcelona as he scored twice in a 3-1 friendly win over Girona on Wednesday.

Philippe Coutinho struck the crossbar early on before giving Barca the lead midway through the first half, tapping into an empty net after excellent link play between Messi and new signing Francisco Trincao.

Five minutes before half-time, a Coutinho run and finish almost doubled Barca’s tally, Juan Carlos parrying the shot away from goal. A one-handed save also stopped Messi from netting from a free-kick.

But the Argentine was not to be denied. He doubled Barca's advantage right on half-time, spinning away from a defender before thumping a brilliant shot in off the post from outside the penalty area to score for the first time since threatening to leave the club last month.

Samu Saiz scored for Girona right at the start of the second period but Barca's captain struck again in the 50th minute, again cutting inside to shoot from outside the area but this time benefiting from a heavy deflection.

New manager Ronald Koeman made four changes to the line-up that had beaten Gimnastic de Tarragona 3-1 in his first friendly game on Saturday and made nine substitutions midway through the second half at the Johan Cruyff Stadium, only keeping on defender Ronald Araujo and goalkeeper Neto.

This was a better display than against Gimnastic, with Messi looking much sharper, causing the opposition problems throughout.

Teenager Pedri was Barca's liveliest substitute and had three attempts on goal after coming on, forcing Carlos to make two smart saves, while American forward Konrad de la Fuente also impressed.

Watching the game from the stands was Barcelona president Josep Maria Bartomeu, whose position is under significant threat as a motion to trigger a no-confidence motion in his reign has surpassed 90 per cent of its target.

The role of Bartomeu at Barca has come under great scrutiny in recent times following a trophyless campaign combined with Messi’s attempted forced exit from the club, which the board blocked.

Earlier on Wednesday, La Liga president Javier Tebas said he was pleased Messi had stayed at Barcelona.

"Messi is important for our competition," said Tebas, at an event to promote the Liga sticker collection. "He is a player who was born in our competition ... and hopefully he will finish his career in our league."

Barca play promoted La Liga side Elche in their final pre-season game on Saturday before beginning their La Liga campaign the following weekend at home to Villarreal.

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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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jesse%20V%20Johnson%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Michael%20Rooker%2C%20Bruce%20Willis%2C%20John%20Malkovich%2C%20Olga%20Kurylenko%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
CHINESE GRAND PRIX STARTING GRID

1st row 
Sebastian Vettel (Ferrari)
Kimi Raikkonen (Ferrari)

2nd row 
Valtteri Bottas (Mercedes-GP)
Lewis Hamilton (Mercedes-GP)

3rd row 
Max Verstappen (Red Bull Racing)
Daniel Ricciardo (Red Bull Racing)

4th row 
Nico Hulkenberg (Renault)
Sergio Perez (Force India)

5th row 
Carlos Sainz Jr (Renault)
Romain Grosjean (Haas)

6th row 
Kevin Magnussen (Haas)
Esteban Ocon (Force India)

7th row 
Fernando Alonso (McLaren)
Stoffel Vandoorne (McLaren)

8th row 
Brendon Hartley (Toro Rosso)
Sergey Sirotkin (Williams)

9th row 
Pierre Gasly (Toro Rosso)
Lance Stroll (Williams)

10th row 
Charles Leclerc (Sauber)
arcus Ericsson (Sauber)

Fund-raising tips for start-ups

Develop an innovative business concept

Have the ability to differentiate yourself from competitors

Put in place a business continuity plan after Covid-19

Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.) 

Have enough cash to stay afloat for the next 12 to 18 months

Be creative and innovative to reduce expenses

Be prepared to use Covid-19 as an opportunity for your business

* Tips from Jassim Al Marzooqi and Walid Hanna

The biog

Born: High Wycombe, England

Favourite vehicle: One with solid axels

Favourite camping spot: Anywhere I can get to.

Favourite road trip: My first trip to Kazakhstan-Kyrgyzstan. The desert they have over there is different and the language made it a bit more challenging.

Favourite spot in the UAE: Al Dhafra. It’s unique, natural, inaccessible, unspoilt.

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
The biog

Favourite car: Ferrari

Likes the colour: Black

Best movie: Avatar

Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy

UAE currency: the story behind the money in your pockets
The specs: 2018 Mercedes-AMG C63 S Cabriolet

Price, base: Dh429,090

Engine 4.0-litre twin-turbo V8

Transmission Seven-speed automatic

Power 510hp @ 5,500rpm

Torque 700Nm @ 1,750rpm

Fuel economy, combined 9.2L / 100km

Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EPurpl%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EKarl%20Naim%2C%20Wissam%20Ghorra%2C%20Jean-Marie%20Khoueir%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EHub71%20in%20Abu%20Dhabi%20and%20Beirut%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E12%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%242%20million%26nbsp%3B%3C%2Fp%3E%0A
UAE central contracts

Full time contracts

Rohan Mustafa, Ahmed Raza, Mohammed Usman, Chirag Suri, Mohammed Boota, Sultan Ahmed, Zahoor Khan, Junaid Siddique, Waheed Ahmed, Zawar Farid

Part time contracts

Aryan Lakra, Ansh Tandon, Karthik Meiyappan, Rahul Bhatia, Alishan Sharafu, CP Rizwaan, Basil Hameed, Matiullah, Fahad Nawaz, Sanchit Sharma

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid