Manchester United midfielder Paul Pogba has revealed the extent of his injury nightmare has made him "hungry" to battle back and make his mark this season.
The France international has not played since Boxing Day, having suffered a setback to foot surgery earlier in the season, but he is stepping up his recovery and will resume training when the club are able to following the coronavirus pandemic.
"I've been frustrated, a long time ago. Now I'm almost there, so I'm just thinking about getting back and training fully with the team and everything," Pogba told United Podcast.
"I'm already training and touching the ball.
"You think bad but I've never had something like this in my career, so I always take it in a good way.
"It makes me more hungry to come back and do well. And, yeah, it just shows me as well how much I love football."
Pogba gave the full details of his injury, which has restricted him to just eight appearances this season.
"You have to be very patient because, well my injury, I don't know if people really know what happened," he added.
"So I had a foot injury, which came in the game against Southampton. It was early this season and so I carried this for a long time, training and trying to be playing with it. After I stopped, I found I had a fracture.
"I had a cast on it, a plaster-cast, so it went very well but too well. The bone got bigger and so, when I came back again, I played those two games against Watford and Newcastle, I could feel something again.
"So I had to have an operation and now here I am. I don't feel anything and, hopefully, I'll be back very soon."
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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