Luis Enrique shown at a Barcelona press conference on Saturday. His team have four wins from four La Liga matches this season. Alejandro Garcia / EPA / September 20, 2014
Luis Enrique shown at a Barcelona press conference on Saturday. His team have four wins from four La Liga matches this season. Alejandro Garcia / EPA / September 20, 2014
Luis Enrique shown at a Barcelona press conference on Saturday. His team have four wins from four La Liga matches this season. Alejandro Garcia / EPA / September 20, 2014
Luis Enrique shown at a Barcelona press conference on Saturday. His team have four wins from four La Liga matches this season. Alejandro Garcia / EPA / September 20, 2014

Luis Enrique warns hot-starting Barcelona ‘the final objective is a long way away’


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Barcelona coach Luis Enrique has urged his side to keep their feet on the ground despite a flying start to the season which has seen them win all five games in all competitions.

The Catalans have already opened up a four-point lead over La Liga champions Atletico Madrid and a six-point advantage over eternal rivals Real Madrid after just four league games.

However, Enrique insists the true title credentials of all three sides won’t become clear until well into the New Year.

“Last year there were three outstanding teams that barely lost which made for a very exciting championship. This year it could be the same, or it could be different,” he said on Tuesday ahead of his side’s trip to Malaga on Wednesday.

“Valencia and Sevilla also look very good and I am sure Atletico and Real Madrid will be up there fighting with us. We have only played four games so it is all still to come.

“From March we will see not necessarily which teams will win the title, but at least which teams are in the position to compete to win it.

“It is September 23. We want to improve after every game and continue winning points, but the final objective is a long way away.”

Worryingly for Barca’s rivals their 100 per cent start to the campaign has come with Uruguayan star Luis Suarez still serving a four-month suspension he picked up for biting an opponent for a third time in his career at the World Cup in June.

Suarez won’t be available for a return to action until Barca’s first clash with Real Madrid this season on October 25, but the coach confirmed he will continue to step up his match fitness by playing in a friendly between Barca B and Indonesia Under-19s on Wednesday.

“From a coach’s point of view it is beneficial that he plays. This one is a bit different because it is not with his team, but the youth team and against another Under-19 team.

“There are a lot of caveats, but we have spoken and the player wants to play despite it being in a different context and so he will play the minutes (Barca B coach) Eusebio thinks best.”

Other than Suarez, Enrique will have a full squad to choose from for the trip to Malaga as Ivan Rakitic and Neymar have recovered from minor knocks they suffered in the 5-0 thrashing of Levante on Sunday.

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Day 2, stumps

Pakistan 482

Australia 30/0 (13 ov)

Australia trail by 452 runs with 10 wickets remaining in the innings

The specs: Fenyr SuperSport

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

UAE SQUAD

 

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Mohammed Al Attas

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue

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The Al Barzakh Festival takes place on Wednesday and Thursday at 7.30pm in the Red Theatre, NYUAD, Saadiyat Island. Tickets cost Dh105 for adults from platinumlist.net

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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

The five pillars of Islam
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