Ronald Koeman’s first match as a club manager in almost three years could hardly have gone better. He had felt impatient to see his Barcelona in competitive action after five and half weeks of off-the-pitch turbulence since Barca appointed him chief firefighter.
"I am not the bad guy in this movie," Koeman was insisting even before the Liga campaign began, responding to suggestions he should shoulder blame for the catty departure of Luis Suarez to Atletico Madrid.
Yes, said Koeman, he had told Suarez, a club great, his place in a new-look, rebuilt Barca team was far from guaranteed, but it was the board who pushed Suarez away. “I wish him every success at Atletico,” Koeman added.
Graciously said, although whether he wished Suarez the instant success the striker Suarez enjoyed on his Atletico debut is to be guessed at. The Uruguayan had been on the pitch barely quarter of an hour as a substitute for Atletico against Granada when he had his first two goals for his new employers, 6-1 winners.
That was Sunday afternoon. The post-Suarez era at Barcelona would start that evening.
It turned out the Uruguayan was not missed. Barca had their own, homegrown two-goal hero, Ansu Fati, who at 17, is half Suarez's age. Ansu scored his first two club goals of the season within four minutes of one another, to put Barcelona 2-0 up before the midway point of the first half in their 4-0 win over Villarreal. Ansu also won a penalty, converted by Leo Messi.
"I was very happy with our game in the first half," Koeman said. "We dominated, winning the ball back, transitioning quickly." He added, pointedly: "We played like a big team." Barcelona's last competitive fixture, before Koeman was brought in, had been the 8-2 crushing by Bayern Munich in the quarter-final of the Champions League.
Koeman did not look rusty, although his last club game was a while ago, a 5-2 loss for his Everton to Arsenal, in October 2017. In its wake, Koeman was sacked. His long career in elite club football - he has coached in Holland, Portugal, Spain and England - had hit a low point. Only thanks to two impressive years in charge of the Dutch national squad did Barcelona, where Koeman played, consider him.
Koeman has always aspired to the Barca job, though his experience of it so far - Messi's failed attempt to leave; the Suarez squabbles; the fallout from a dreadful 2019-20 - reminded him how complicated the club can be. But with Messi committed, Ansu sparkling, domestic prizes look attainable.
For a start, Real Madrid, the defending Liga champions, have clear flaws. Another manager back in club football after his Premier League sacking, Manuel Pellegrini, thoroughly probed them at the weekend.
Pellegrini lost his job at West Ham United, then 17th in the Premier League, last December. His new challenge is Real Betis. Things are looking rosier for the urbane Chilean: three matches into his Betis career, Pellegrini has them top of La Liga.
They would be there with a cushion, were it not for the comeback Madrid, another of Pellegrini's former employers, staged on Saturday. Pellegrini's dashing Betis were 2-1 up at half-time. They then went down to ten men with 25 minutes left, and conceded a penalty eight minutes from time, to lose 3-2. "Once you have VAR, a sending-off, and a penalty against you, it's too much," Pellegrini said. "But we are heading the right direction".
Victory on Tuesday night at Gefate would keep Betis in first place, ahead of hosting Valencia at the weekend, when, in the merry-go-round of ex-Premier League managers that is a feature of this season’s Liga, Pellegrini confronts Javi Gracia.
That pair last shared a touchline 13 months ago, at Vicarage Road, Watford, West Ham’s 3-1 win all but sealing the fate of Gracia. He had taken Watford to an FA Cup final. He was sacked for Premier League fixtures later, with the club bottom of the division.
Gracia’s new role is not the most comfortable. Like Koeman’s Barcelona, Valencia are beset with behind-the-scenes issues. But Gracia is a resourceful sort and his bold use of young talent gave Valencia a promising start to the campiagn, a derby victory over Levante and the first of Valencia’s four points from three games.
Up the coast, Unai Emery is meanwhile dusting himself down from a torrid 2019. Emery was sacked last November as Arsenal manager. He took over at Villarreal in July.
A steady start was rather punctured by the electric Ansu at Camp Nou, where Emery has come to almost expect to be haunted by the past: He has lost on every one of his 13 visits to Barcelona as a coach. He’ll be pleased to have that fixture out of the way.
First Person
Richard Flanagan
Chatto & Windus
Scorecard:
England 458 & 119/1 (51.0 ov)
South Africa 361
England lead by 216 runs with 9 wickets remaining
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
The specs
Engine: 2.0-litre 4-cylturbo
Transmission: seven-speed DSG automatic
Power: 242bhp
Torque: 370Nm
Price: Dh136,814
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
The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
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Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
The specs
Engine: 3.8-litre twin-turbo flat-six
Power: 650hp at 6,750rpm
Torque: 800Nm from 2,500-4,000rpm
Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
On sale: now
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KILLING OF QASSEM SULEIMANI
SPEC SHEET
Display: 6.8" edge quad-HD dynamic Amoled 2X, Infinity-O, 3088 x 1440, 500ppi, HDR10 , 120Hz
Processor: 4nm Snapdragon 8 Gen 1/Exynos 2200, 8-core
Memory: 8/12GB RAM
Storage: 128/256/512GB/1TB
Platform: Android 12
Main camera: quad 12MP ultra-wide f/2.2, 108MP wide f/1.8, 10MP telephoto f/4.9, 10MP telephoto 2.4; Space Zoom up to 100x, auto HDR, expert RAW
Video: 8K@24fps, 4K@60fps, full-HD@60fps, HD@30fps, super slo-mo@960fps
Front camera: 40MP f/2.2
Battery: 5000mAh, fast wireless charging 2.0 Wireless PowerShare
Connectivity: 5G, Wi-Fi, Bluetooth 5.2, NFC
I/O: USB-C
SIM: single nano, or nano and SIM, nano and nano, eSIM/nano and nano
Colours: burgundy, green, phantom black, phantom white, graphite, sky blue, red
Price: Dh4,699 for 128GB, Dh5,099 for 256GB, Dh5,499 for 512GB; 1TB unavailable in the UAE
Killing of Qassem Suleimani
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5