New Barcelona coach Ronald Koeman is expected to oversee a massive overhaul of the squad after being appointed on Wednesday.
The former Barca star leads them into a new era after their weaknesses were exposed in the 8-2 thrashing by Bayern Munich in the Champions League quarter-final.
"More than 30 years after his arrival as a player, Koeman arrives once again as coach at the club that he helped win their very first European Cup back in 1992," Barcelona said in a statement headlined "Return of a Barca legend".
"Koeman, the hero of Wembley, is back," the club added, a day after president Josep Maria Bartomeu revealed the Dutchman would take over from Quique Setien.
That night back in 1992, Koeman secured his place in Barca history, scoring the winning goal to claim the Catalan club's first success in Europe's top club competition.
In his six seasons as a Barca player Koeman made 264 official appearances, scoring 88 goals as he shone in Cruyff's 'Dream Team', winning four consecutive La Liga titles between 1991-94.
Lionel Messi will remain the "cornerstone" of Barca with Koeman's arrival, Bartomeu promised.
Setien and sporting director Eric Abidal were both sacked after the Bayern Munich humiliation and Koeman will inherit a side which finished second to arch-rivals Real Madrid in La Liga with five points separating the teams.
But after constant talk that Messi was looking for a way out after spending his entire career at Barca, Bartomeu insisted that Koeman would build his side around the Argentine.
"Messi remains the best player in the world. He is No 1 and he is with us," said Bartomeu.
"Every project we do, we do it knowing that we have the best player in the world ... And in the new project, Koeman can absolutely count on Messi.
"Messi wants to end his career at Barca, he has said it several times. I spoke with Koeman, who told me that Messi was the cornerstone of his project."
The future is not so certain for other players. "The technical secretary and new coach will take drastic measures and they will affect certain players, who we should give a proper farewell to," Bartomeu added.
Bartomeu did not say which players would depart but referred to seven players who were not for sale: Messi, goalkeeper Marc-Andre ter Stegen, defenders Clement Lenglet and Nelson Semedo, plus recent signings Antoine Griezmann, Frenkie de Jong and French winger Ousmane Dembele.
Gerard Pique and Sergio Busquets, who have been at the club since 2008 and are the longest-serving players after Messi, were omitted from Bartomeu's list, meaning they could face an exit after 12 trophy-laden years in the first team.
Jordi Alba, Ivan Rakitic and Luis Suarez, crucial members of the team that won the treble in 2015 as well as the La Liga titles in 2016, 2018 and 2019, were also absent.
"These are players who have given their best days to the club and been part of the club's best years. They have won a lot of trophies and had a lot of success," added Bartomeu.
"Some of those decisions have already been taken by others and some will be taken soon by different people. The players will not be consulted on these decisions. It's very important to listen to opinions but the coach and technical secretary will take the decision together."
Koeman has said coaching Barcelona would be his "dream" job, and he leaves his country's national team after two-and-a-half years in charge to grab the opportunity.
His coaching career has been mixed and he arrives at Camp Nou with the Catalans in crisis, finishing the season trophyless for the first time since 2007.
Why Koeman got his chance
Bartomeu's own position is also under threat according to reports with June's presidential elections moved forward to March 15.
Mauricio Pochettino was also considered as a replacement for Setien but his previous comments dismissing Barca due to his links with rivals Espanyol counted against him.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
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The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
Reputation
Taylor Swift
(Big Machine Records)
The%20specs
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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
RESULT
Norway 1 Spain 1
Norway: King (90 4')
Spain: Niguez (47')
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Global state-owned investor ranking by size
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United States
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China
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UAE
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Japan
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5
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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