At the end of his first two days supervising the Barcelona first-team, Ronald Koeman would be forgiven if he had glanced briefly back at what he gave up for the opportunity to become their head coach. Lively though his first sessions were there is no ignoring the great dark clouds hanging over Barca.
The big, thunderous one is the absence of the world's finest player. Two weeks ago, Koeman made it his priority, after being headhunted from his job coaching the Netherlands, to meet with Lionel Messi and explain he intended to rebuild Barca around the resident star and captain. Messi, it quickly emerged, sees his future elsewhere. He has not attended training this week as the battle over if, and how, he might leave continues.
Twelve other Barcelona players are currently absent on international duty, and two of the senior men who have been taking orders from Koeman have already been told by him they can leave. One of those, Luis Suarez, 33, will leave a huge gap; another, Arturo Vidal, will not be leaving quietly. He arrived at practice having aired some explosive remarks in an interview.
“Barcelona have to change their thinking,” said the 33-year-old Chilean, “because they are being left behind. Football is developing into a more physical game, more about strength and speed.
Technique is less important.” None of which was welcomed by the purists who regard ‘The Barcelona Way’, privileging possession-football, as almost sacred.
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No sign of Messi at Barca
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Koeman does not expect to be in daily dialogue with Vidal for much longer, the midfielder, formerly of Bayern Munich and Juventus, most likely to take his warrior ways to a Serie A club in the coming days.
But Koeman would recognise a hint of truth in the suggestion that Barcelona need to raise the physical side of their game. The team who lost 8-2 to Bayern in the Champions League quarter-final last month was ageing, brittle and short of stamina.
Koeman also recognises he is a symbol of The Barcelona Way. Thirty years ago, the Dutchman was brought as a player to Barcelona by Johan Cruyff, when Cruyff, whose pass-and-move principles have been the club’s style-template for close to half a century, was head coach. Koeman was a defender, but one whose passing, and indeed goalscoring, were exceptional.
Over a long varied managerial career, he has been a pragmatist more than a purist. But nobody has more experience of how important is a team’s identity and tradition is to supporters.
Until two-and-a-half weeks ago, Koeman was in charge of a national team which is as self-conscious as any about the sort of football it should aspire to: the Netherlands, home of so-called Total Football, and a sporting culture still in thrall to the late Cruyff.
Netherlands, thanks largely to Koeman, who took over the national team in 2018, are on the up. Having failed to reach either the finals of Euro 2016 or the last World Cup, they were catapulted by Koeman to second place in the 2019 Uefa Nations League and qualification for the postponed Euro 2020 tournament.
Koeman had always been clear. If he had a chance of coaching Barca, he would take it. “It was his dream, so it’s not a great surprise,” said Virgil van Dijk, the Dutch captain about Koeman’s switch. “We’re disappointed because he’s a great coach, but we understand.”
Holland are entitled to feel a little orphaned. They will play their two Nations League matches, against Poland and Italy, this week under the watch of a caretaker, Dwight Lodeweges, pending the appointment of what will be a sixth head coach in as many years.
Koeman would advise the next man in that it is a job with good prospects of success, with promising young players emerging - the Dutch were European Under 17 champions in 2018 and 2019 - and some distinguished, freshly-minted club medals in the hands of the seniors, from Van Dijk and Gini Wijnadum's Premier League golds with Liverpool, to Luuk de Jong's Europa League gong from last month.
Memphis Depay has had a good summer, too, with the surprise Champions League semi-finalists, Lyon, as have Nathan Ake and Donny van de Beek, joining Manchester City and Manchester United.
Theirs is a national side with a spine of excellence. Koeman may come to envy that, as he contemplates the ragged patchwork of problems at Barcelona.
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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Starting at 10am:
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The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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