For the second time in four days, it is Liverpool versus Arsenal. For the second in as many seasons in the League Cup fourth round, it is Liverpool against Arsenal. At Anfield, they can savour the prospect of two action replays.
Monday's 3-1 win is fresh in the memory, but already has a place in Pep Lijnders' heart.
“It is one of my favourite games since I was here,” said Liverpool’s assistant manager. “Coming back from 1-0, playing how we played: with no ego, constant team play, being dominant in each moment for 95 minutes with very good pressing and counter pressing.”
And yet the more pertinent precedent came last October. Liverpool against Arsenal is the highest-scoring fixture in Premier League history, but they shared 10 goals in the Carabao Cup, a 5-5 draw being decided by Curtis Jones' nerveless penalty in the shootout.
It was a sign of things to come from Jones, the precocious local with a fondness for the spotlight.
He scored a five-minute brace in last week's 7-2 demolition of Lincoln. It was a demonstration of Liverpool's strength in depth and it underlined the quality they have in reserve.
Jones, Xherdan Shaqiri, Diogo Jota and Takumi Minamino could make a formidable B-team on Thursday.
“Curtis has so much bravery, so much courage and so much self-confidence,” Lijnders said. “He is probably the most offensive midfielder we have. He is the first one who makes the surprise move in the box from midfield, the first one who shoots.”
Shaqiri’s inch-perfect free kick at Sincil Bank was Klopp’s favourite of the seven goals. It came on his first start of 2020 and in a deeper role. “He had a superb game against Lincoln in a different position,” Lijnders said. “That makes it even more great. If we expect one thing from Shaq is that he searches for attacking solutions.”
Shaqiri was displaced from the forward line in part because of the weight of options. Jota has added to them and, after his scoring cameo on Monday, could make his first start.
Lijnders suggested the signing from Wolves has the talent to challenge Sadio Mane and Mohamed Salah for their places.
“He is at the same level technically as our front three,” he said. “The one thing I found difficult [to coach] is the intuition to score in the box and he in 10 minutes was three or four times in the position to score so that is really something good.”
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Gallery: Lincoln 2 Liverpool 7
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Roberto Firmino’s competition comes principally from Minamino. The January signing was another to strike twice at Lincoln and while Liverpool have struggled to find anyone who can replicate Firmino’s contribution. Minamino may be the closest thing to an equivalent.
“What a desire,” Lijnders said. “He is somebody who turns our game collective the same as Roberto does. His personality on and off the pitch is outstanding. He is that player who always gives everything and if you are already good then it becomes interesting if you can keep it up.”
There will be no Kostas Tsimikas in defence, a thigh problem delaying his second Liverpool appearance. Neco Williams is set to return after receiving social-media abuse for an error at Lincoln. Lijnders offered the young right-back his support.
“Neco is a doer,” he said. “A doer makes mistakes. We don’t want safe play. We don’t want a player who doesn’t take risks. Our game is based on everyone taking initiative from every position.”
Trent Alexander-Arnold does that and Williams has to imitate him. Lijnders also expects Arsenal’s understudies to emulate their regulars. “All good teams have a clear identity, which Mikel Arteta has installed at Arsenal, so with changing players, it stays the same.”
yallacompare profile
Date of launch: 2014
Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer
Based: Media City, Dubai
Sector: Financial services
Size: 120 employees
Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
MATCH INFO
What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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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COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
More coverage from the Future Forum
MISSION: IMPOSSIBLE – FINAL RECKONING
Director: Christopher McQuarrie
Starring: Tom Cruise, Hayley Atwell, Simon Pegg
Rating: 4/5