Barcelona manager Luis Enrique lauded the quality of strike duo Lionel Messi and Neymar after both were on target as the Catalans maintained their 100 per cent start to the La Liga season with a 5-0 win at Levante.
Messi fired a first-half penalty off target, but teed up Neymar and Sandro Ramirez to take his tally of assists to six in just five games this season and finally got his goal as he rounded off the scoring 18 minutes from time.
“With Leo Messi we are talking about a unique, special player. His teammates know well that when he has the ball, he can not only beat players but assist them magnificently,” said Enrique.
“I love that the players find these conditions amongst themselves and take advantage of Leo’s quality in this case.
“Today he assisted in a number of goals in a spectacular way and also scored. I think it was a complete game from everyone.”
Neymar’s opener was reminiscent of his first goal in the 2-0 victory over Athletic Bilbao last weekend as his pace was too much for the Levante defence and the Brazilian’s run was expertly picked out by Messi’s ball over the top.
“He has the quality to receive the ball to feet and he has the quality to attack spaces,” added Enrique.
“Every striker has to look for that variety and I am not just speaking about Neymar, but I thought the movement of Sandro, Pedro (Rodriguez) and Leo was good. I could speak about the whole team and the offensive and defensive work they did.”
The only negative point of the evening for Barca came early in the second-half as Neymar suffered an ankle injury and was replaced by Sandro despite appearing to want to continue.
Enrique insisted he had been extra cautious as the 22-year-old has suffered a series of ankle problems in his time at Barca, including a sprain in his left ankle which ruled him out of the season opener against Elche last month.
And he is hopeful Neymar will be available for their midweek trip to Malaga on Wednesday.
“He suffered a sprained ankle recently and therefore we decided to take him off.
“The doctors will analyse it. It is normal when the player sprains his ankle he gets a fright and asks for the change.
“We hope it won’t be anything important but there was nothing strange in the substitution.”
Earlier, Sevilla continued their fine start to the La Liga season to go top of the table, for at least a couple of hours until Barca’s victory, with a 3-1 win at Cordoba.
Unai Emery’s men have taken 10 points from their opening four games.
Colombian international Carlos Bacca got Sevilla off to the perfect start as he opened the scoring with a simple finish from Aleix Vidal’s pass after just eight minutes.
Former Queens Park Rangers midfielder Stephane Mbia then doubled the visitors’ advantage with a bullet header 17 minutes from time, but Borja Garcia gave Cordoba hope 11 minutes later.
However, Bacca secured the three points with his fourth goal of the season from the penalty spot after Aleksandar Pantic had felled Vitolo inside the area.
Villarreal also moved into the top six as they came from 2-0 down to beat Rayo Vallecano 4-2 at home.
On-loan Chelsea midfielder Gael Kakuta and Alberto Bueno had given the visitors a perfect start, but goals from Javier Espinosa, Mateo Musacchio and two from substitute Luciano Vietto handed Villarreal victory.
Real Sociedad failed to move into the top half of the table, though, as they were shocked 2-1 at home by Almeria.
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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
more from Janine di Giovanni
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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
ANDROID%20VERSION%20NAMES%2C%20IN%20ORDER
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
if you go
SERIE A FIXTURES
Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)
Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)
Monday Fiorentina v Genoa (11.45pm)
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
Pakistan Super League
Previous winners
2016 Islamabad United
2017 Peshawar Zalmi
2018 Islamabad United
2019 Quetta Gladiators
Most runs Kamran Akmal – 1,286
Most wickets Wahab Riaz –65