Riyad Mahrez curled in a free-kick as a much-improved second half performance saw Manchester City come from behind to beat Paris Saint-Germain 2-1 in the first leg of their blockbuster Champions League semi-final on Wednesday.
Marquinhos had powered in a header to give PSG an early lead and the deserved advantage at half-time at the Parc des Princes.
However, City skipper Kevin De Bruyne's cross dropped in to pull City level just after the hour mark and Mahrez then beat Keylor Navas from a 71st-minute free-kick to complete the turnaround and give Pep Guardiola's side the advantage going into next Tuesday's return in Manchester.
After starting so well, PSG lost their way after half-time and had Idrissa Gana Gueye sent off in the 77th minute as a shocking tackle on Ilkay Gundogan earned the midfielder a straight red card.
Having already failed to win at home to Manchester United, Barcelona and Bayern in this season's Champions League, the Parisians now face an uphill struggle in England if they are to reach the final for the second year running.
It is, then, first blood to City who are eyeing a first ever Champions League final, and this was their first appearance in the semi-finals since 2016, when they defeated PSG in the last eight before losing to Real Madrid.
"It was a game of two halves," said De Bruyne. "We started well in the first 10 minutes but PSG are an unbelievable team and have great quality up front.
"The second half was much, much better. We put them under pressure. The first goal was a little bit lucky with the way it went in, but we played great football and we did well."
However, PSG can still be optimistic about their prospects after sensational away performances against Barcelona and Bayern in the last two rounds.
PSG manager Mauricio Pochettino is hoping to once again get the better of Guardiola, just as he did when his Tottenham Hotspur side beat City in the quarter-finals in 2019.
The first leg started so well for the French club too, with Neymar in the mood and Angel Di Maria and Gueye especially impressive early on.
They went ahead in the 15th minute as Marquinhos broke away from the attentions of Gundogan to attack Di Maria's right-wing delivery at the near post and head in.
The PSG captain was making his first appearance since coming off in the first leg of their quarter-final defeat of Bayern, a game in which he also scored.
Indeed for all the importance of Neymar and Kylian Mbappe to the Parisians, the Brazilian defender has now scored in both the quarter-finals and semi-finals of the Champions League in back-to-back seasons.
It was not until the 42nd minute that the visitors really had a chance, Bernardo Silva teeing up Phil Foden for the shot that Navas saved.
PSG could have doubled their lead early in the second half, but the stretching Marco Verratti was just unable to connect with Mbappe's low ball across the face of goal.
By then the pendulum was swinging towards City, as De Bruyne sent a powerful overhead kick just over the bar.
The equaliser arrived in the 64th minute. When a corner from the right was played short, the ball came all the way to De Bruyne, in line with the left edge of the box.
The Belgian looked up and bent in a cross which missed everyone including Navas as it nestled in the far corner.
The visitors had the momentum and won a free-kick 25 metres from goal with 20 minutes left when Gueye fouled Foden.
Mahrez, born and brought up in the Paris suburbs, curled a low strike from 25 metres through the wall and beyond the reach of Navas.
Things got worse for the home side soon after as Gueye was dismissed by German referee Felix Brych for a nasty challenge that caught Gundogan on the Achilles.
City saw out the game against the 10 men to take the advantage into the return.
A first Champions League final is in sight for Guardiola's side, who could also wrap up the Premier League title this weekend.
Results
Women finals: 48kg - Urantsetseg Munkhbat (MGL) bt Distria Krasniqi (KOS); 52kg - Odette Guiffrida (ITA) bt Majlinda Kelmendi (KOS); 57kg - Nora Gjakova (KOS) bt Anastasiia Konkina (Rus)
Men’s finals: 60kg - Amiran Papinashvili (GEO) bt Francisco Garrigos (ESP); 66kg - Vazha Margvelashvili (Geo) bt Yerlan Serikzhanov (KAZ)
KILLING OF QASSEM SULEIMANI
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
More coverage from the Future Forum
Persuasion
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8 UAE companies helping families reduce their carbon footprint
Greenheart Organic Farms
This Dubai company was one of the country’s first organic farms, set up in 2012, and it now delivers a wide array of fruits and vegetables grown regionally or in the UAE, as well as other grocery items, to both Dubai and Abu Dhabi doorsteps.
www.greenheartuae.com
Modibodi
Founded in Australia, Modibodi is now in the UAE with waste-free, reusable underwear that eliminates the litter created by a woman’s monthly cycle, which adds up to approximately 136kgs of sanitary waste over a lifetime.
www.modibodi.ae
The Good Karma Co
From brushes made of plant fibres to eco-friendly storage solutions, this company has planet-friendly alternatives to almost everything we need, including tin foil and toothbrushes.
www.instagram.com/thegoodkarmaco
Re:told
One Dubai boutique, Re:told, is taking second-hand garments and selling them on at a fraction of the price, helping to cut back on the hundreds of thousands of tonnes of clothes thrown into landfills each year.
www.shopretold.com
Lush
Lush provides products such as shampoo and conditioner as package-free bars with reusable tins to store.
www.mena.lush.com
Bubble Bro
Offering filtered, still and sparkling water on tap, Bubble Bro is attempting to ensure we don’t produce plastic or glass waste. Founded in 2017 by Adel Abu-Aysha, the company is on track to exceeding its target of saving one million bottles by the end of the year.
www.bubble-bro.com
Coethical
This company offers refillable, eco-friendly home cleaning and hygiene products that are all biodegradable, free of chemicals and certifiably not tested on animals.
www.instagram.com/coethical
Eggs & Soldiers
This bricks-and-mortar shop and e-store, founded by a Dubai mum-of-four, is the place to go for all manner of family products – from reusable cloth diapers to organic skincare and sustainable toys.
www.eggsnsoldiers.com
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
A Long Way Home by Peter Carey
Faber & Faber
North Pole stats
Distance covered: 160km
Temperature: -40°C
Weight of equipment: 45kg
Altitude (metres above sea level): 0
Terrain: Ice rock
South Pole stats
Distance covered: 130km
Temperature: -50°C
Weight of equipment: 50kg
Altitude (metres above sea level): 3,300
Terrain: Flat ice
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
BUNDESLIGA FIXTURES
Friday Stuttgart v Cologne (Kick-off 10.30pm UAE)
Saturday RB Leipzig v Hertha Berlin (5.30pm)
Mainz v Borussia Monchengladbach (5.30pm)
Bayern Munich v Eintracht Frankfurt (5.30pm)
Union Berlin v SC Freiburg (5.30pm)
Borussia Dortmund v Schalke (5.30pm)
Sunday Wolfsburg v Arminia (6.30pm)
Werder Bremen v Hoffenheim (9pm)
Bayer Leverkusen v Augsburg (11.30pm)
SPECS
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THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
MEDIEVIL%20(1998)
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New Zealand squad
Tim Southee (capt), Trent Boult (games 4 and 5), Colin de Grandhomme, Lockie Ferguson (games 1-3), Martin Guptill, Scott Kuggeleijn, Daryl Mitchell, Colin Munro, Jimmy Neesham, Mitchell Santner, Tim Seifert, Ish Sodhi, Ross Taylor, Blair Tickner
