Manchester United record signing Angel di Maria’s stunning start to his time at Manchester United was the surprise, not the winger’s recent dip in form, Argentina coach Gerardo Martino said Monday.
Di Maria, a 26-year-old Argentina winger, joined from Real Madrid in a £59.7 million (Dh343.2m) deal on transfer deadline day and scored three goals in his first five games for the English giants.
Tuesday is set to see Di Maria play on his club home ground when Argentina face Portugal in an international friendly at Old Trafford billed as the “Battle of the Galacticos”, with Martino defending his playmaker following recent criticism.
“I have to say that Angel is one of the very top players in world football,” Martino told an Old Trafford news conference on Friday.
“His start was exceptional and the fact that generally when players go to a new club and have to get used to a new league, a new team, a different style of football and different teammates, I think the form that he is showing now is possibly more typical of a player going to a new club than the very first few games when he burst onto the scene and did so well.
“With regards to his position, I would say that Angel is the type of player who can play a number of different roles expertly. You only have to look a few seasons back when he played on the right side for Real Madrid and in the season just gone, he featured more on the inside-left in a slighter freer role.
“Obviously, in the World Cup (where Argentina lost to Germany in the final), he did very well when he played wide left so really, in terms of positioning, he can adapt to anywhere where the manager asks him to play.”
The match at Old Trafford sees Argentina’s Lionel Messi go head-to-head with Portugal’s Cristiano Ronaldo as they look to enhance their credentials for the Ballon d’Or, world player of the year award.
The pair have been the winners and runners-up of the trophy in each of the last three years.
“You can’t take out of the deciding process I am Argentinian, my heart lies with Messi,” said Martino.
“I cannot separate sentiment from my objective decision. Whatever season Messi had on footballing grounds, I would still vote for him. Yes I would vote for him on footballing terms. You can’t separate what he is like as a human from what he is as a player.”
But Martino accepted his side must rein in their all-out attacking philosophy at times and that Tuesday’s match provided them with a test in stopping former United favourite Ronaldo.
“We are famous for our attacking style and try and press high up the field which can leave spaces towards the back. What we have to balance out is how we defend as a team,” Martino explained.
“It is not a case of having special individual attention but when you come up against a world-class player, you pay attention as a team. If we closed the space down, that is good.
“When he (Ronaldo) has the ball at his feet and is about to dribble, it is important we don’t leave in space for him to dribble into.”
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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
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