Agence France-Presse
Cristiano Ronaldo dedicated his two goals in Real Madrid’s 3-0 win over Celta Vigo on Monday to Portuguese legend Eusebio, who died at the age of 71 on Sunday.
Before the game at the Santiago Bernabeu a minute’s silence was held alongside a video showing Eusebio with Ronaldo and other Real Madrid greats such as Alfredo di Stefano.
And Ronaldo welcomed the tributes that have been made to the man nicknamed the “Black Panther”.
“I want to thank everyone, especially to all the people in Spain for the homage they have paid to Eusebio. For the Portuguese it is very important to feel the warmth shown by the Spanish people,” said Ronaldo.
“He was someone who was very close to me and obviously my goals today were dedicated to him.
“He helped me a lot with the national team and he is an example for us. It is very sad that we have lost one of the greatest players of all time.”
Victory moved Real back to within five points of Barcelona and Atletico Madrid at the top of La Liga.
However, the scoreline was flattering to Real as Celta passed up a host of clear-cut chances before Karim Benzema opened the scoring 23 minutes from time.
Ronaldo then took centre stage as he swept home late crosses from Dani Carvajal and Gareth Bale to take his tally for the season to 29.
And the former Manchester United man also revealed publicly for the first time that he will attend the ceremony where the winner of the Ballon d’Or for 2013 will be announced in Zurich on January 13.
Despite being named alongside Franck Ribery and Lionel Messi as the three finalists for the prize, Ronaldo had originally said he wouldn’t attend the event in Zurich following comments from Fifa president Sepp Blatter criticising his manner of behaving on the field.
“Yes, I will go to the ceremony,” he said.
“I don’t know if it is fair whether I win, or whether it is Ribery or Messi.
“I always try to do my job in the same way and help Real Madrid by scoring goals. If I win then it will be great, but if I don’t then my life will continue and I will remain the same person.”
In La Liga’s other matchup, Villarreal dropped a five-spot on Rayo Vallecano, with Nigerian Ikechukwu Uche notching a hat-trick and Jeremy Perbet adding two more. Mexican Nery Castillo scored both Rayo goals.
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
