Remaining fixtures
Third-place-play-off: Portugal v Mexico, 4pm on Sunday
Final: Chile v Germany, 10pm on Sunday
European champions Portugal will have to make do without captain Cristiano Ronaldo as they seek the consolation of a third-place finish in Sunday's Conderations Cup play-off against Mexico.
The Real Madrid star was excused from the squad following Wednesday's penalty shootout defeat to Chile in the semi-finals, returning home to meet his newborn twins.
Ronaldo, 32, who already has a seven-year-old son, Cristiano Ronaldo Jnr, from a previous relationship, is believed to have fathered the twins with a surrogate mother in the United States.
"We knew he was having family matters at home," Portugal manager Fernando Santos said on Saturday. "Obviously it was an important moment in his life to have these children, whom he hasn't seen yet.
"And as we failed to reach the final here the president of our football federation and me decided that it will be a nice gesture to give him a chance to be with his family."
Portugal are often accused of relying heavily on Ronaldo, but they claimed their first major title without their injured talisman when they beat France 1-0 after extra-time in last year's Euro 2016 final.
Borussia Dortmund's Raphael Guerreiro is also missing for Portugal through injury, but veteran defender Pepe returns after he was suspended for the Chile clash.
"It will be a game with the same commitment with the same willingness to win from both sides, I believe," said Santos.
"None of us wanted to play this game as our main goal was to reach the final. But as we failed to get that result we have to be motivated for Sunday's encounter.
"We have the same objective as we have had in the last two and a half years - to play for the win in every game."
Mexico's Hector Moreno headed a late equaliser in a 2-2 draw with Portugal in the group stage, and Santos is well aware of the threat posed by the Gold Cup holders.
"Mexico had an excellent tournament in the group stage, and even in the game against Germany they looked a very dynamic team that always tries to win the game they're playing.
"They're a team with a lot of determination. But I hope that tomorrow my team will be able to score while not conceding any goals, unlike in our first meeting here."
Mexico are appearing at their seventh Confederations Cup and are hoping to restore their pride after Thursday's 4-1 semi-final defeat against world champions Germany.
Mexico, who won the tournament in 1999, have fallen behind in each of their four matches in Russia but will welcome back captain Andres Guardado, who was banned for the Germany game.
* Agence France-Presse
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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
Remaining fixtures
Third-place-play-off: Portugal v Mexico, 4pm on Sunday
Final: Chile v Germany, 10pm on Sunday
