Mauricio Pochettino hailed hat-trick hero Kylian Mbappe as "one of the best players in the world" after the Frenchman helped Paris St-Germain to a 4-1 win against Barcelona in the Champions League.
The 22-year-old helped carve out a big advantage in the first leg of the last-16 tie, equalising after Lionel Messi opened the scoring and then netting twice more.
Moise Kean was the other scorer in a superb night for Paris but Pochettino, seven weeks into his spell at the helm of the Ligue 1 side, tried to keep his side grounded.
"There are 90 minutes left and they have great players. There's still a second leg," he told the Uefa website.
"Perfection doesn't exist. I'm happy with the result and performance, but we have to stay humble. We have a big match against Monaco on Sunday and we're already thinking about that."
On Mbappe, the former Tottenham boss said: "There's no doubt that Kylian is one of the best players in the world, despite his young age. He's already done extraordinary things, but we have to stay humble."
The result leaves Barca requiring another considerable comeback heading into the second leg at the Parc des Princes on March 10, four years on from the sides' memorable last-16 clash in which the La Liga outfit recovered from a 4-0 first-leg loss in France by winning the second 6-1 at Camp Nou.
For what was the first meeting since then, Barca's line-up included Gerard Pique, returning to Ronald Koeman's defence after almost three months out due a knee injury. Ousmane Dembele was also among the players coming in as he joined Messi and Antoine Griezmann in the attack.
PSG, with former Barca man Neymar and Angel Di Maria still sidelined, started with a front three of Mbappe, Mauro Icardi and Kean.
Barca grabbed the lead in the 27th minute after referee Bjorn Kuipers pointed to the spot when Frenkie De Jong went down in the box under pressure from Layvin Kurzawa.
Messi fired the resulting spot-kick high into the net for his 10th goal in 10 games in all competitions.
Mbappe drew things level in superb style five minutes later, collecting a flick from Verratti, dancing around Clement Lenglet and rifling the ball past Marc-Andre Ter Stegen.
PSG then went 2-1 up in the 65th minute when Alessandro Florenzi crossed from the right and the ball went via a touch off Pique to Mbappe, who lashed it in.
Shortly after, Mbappe was denied a hat-trick when he saw a low shot blocked by Ter Stegen before Kean made it 3-1 as the on-loan Everton man connected with Leandro Paredes' free-kick.
Mbappe's third did arrive in the closing stages as PSG broke forward and the 22-year-old star curled a shot past Ter Stegen having been teed up by Julian Draxler.
Barca coach Ronald Koeman said: "I could tell you lies but the fact is that at 4-1 down from the home leg, there are very few chances of going through.
"This match shows us how much we have to improve, particularly at Champions League level."
MATCH INFO
Inter Milan 2 (Vecino 65', Barella 83')
Verona 1 (Verre 19' pen)
'Hocus%20Pocus%202'
%3Cp%3EDirector%3A%20Anne%20Fletcher%3Cbr%3E%3Cbr%3EStars%3A%20Bette%20Midler%2C%20Sarah%20Jessica%20Parker%2C%20Kathy%20Najimy%3Cbr%3E%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
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
