Jurgen Klopp shown applauding fans after a Champions League match in May 2013 with Borussia Dortmund. Andy Rain / EPA
Jurgen Klopp shown applauding fans after a Champions League match in May 2013 with Borussia Dortmund. Andy Rain / EPA
Jurgen Klopp shown applauding fans after a Champions League match in May 2013 with Borussia Dortmund. Andy Rain / EPA
Jurgen Klopp shown applauding fans after a Champions League match in May 2013 with Borussia Dortmund. Andy Rain / EPA

Who thrives? Who fails? What to expect from Liverpool’s squad under Jurgen Klopp


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With Jurgen Klopp poised to take over at Liverpool the expectation is he will bring his tactic of high-tempo gegenpressing – pressurising an opponent in numbers as soon as possession is lost – to the Premier League.

Here Press Association Sport assesses how the current squad might fare in Klopp’s system.

Read more: Ian Hawkey on the radical football with a 'populist touch' Jurgen Klopp will bring to Liverpool

Ready

Fitness is a key component in Klopp’s system but aligned to technical ability. He wants players to run hard but be able to immediately take advantage of errors such pressing creates. Those players who appear best suited to that include: Danny Ings, Christian Benteke, Daniel Sturridge, Roberto Firmino, James Milner, Jordan Henderson, Joe Allen, Nathaniel Clyne, Mamadou Sakho, Alberto Moreno.

Work to do

Technical ability alone will not be enough to survive in a Klopp world where double training sessions are far from infrequent. There are a number of players who may have to up their game, but being of a young age will be an advantage to most: Philippe Coutinho, Divock Origi, Jordon Ibe, Joe Gomez, Adam Lallana, Jordan Rossiter.

Struggling

It would not be a surprise to see some members of the squad struggle to adapt to new methods. These are likely to be the the less technical players who have age or physicality against them: Kolo Toure, Dejan Lovren, Lucas Leiva, Emre Can, Martin Skrtel.

Replacements

Liverpool’s owners Fenway Sports Group believe Klopp will get more out of the existing squad than Brendan Rodgers did and early suggestions are the German is happy to work with the players he will inherit. However, he will inevitably need some new additions during his first year in charge and it would be no surprise to see him return to former club Borussia Dortmund to cherry-pick those who served him well in the past. Liverpool could do with upgrades throughout their spine, such as: Roman Weidenfeller (goalkeeper), Neven Subotic (centre-back), Sven Bender (defensive midfielder). The likes of midfielders Ilkay Gundogan and, in particular, Marco Reus may still be out of reach though.

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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

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