AC Milan were awaiting the belated return of Zlatan Ibrahimovic from a protracted and productive coronavirus exile in Sweden that has fuelled speculation that the striker was returning home for good.
While most of his AC Milan teammates have had to sit idle because of the pandemic, Ibrahimovic was busy training in Sweden with players at Hammarby, a first-division club he part owns.
Unlike much of the rest of Europe, where containment has limited or prevented athletes training, in Sweden restrictions to contain Covid-19 have been more flexible.
The start of the Swedish league, scheduled for April 4, has been postponed but training has continued as long as players avoid close contact, unlike Italy where individual training only resumed this week.
On Tuesday, only Ibrahimovic and Ivory Coast striker Franck Kessie were absent at the Milanello centre for medical tests AC Milan had asked players to take, according to La Gazzetta dello Sport.
But on Friday morning, the same newspaper reported that the Swede was expected later in the day.
In Sweden, reports on Ibrahimovic's immediate intentions are contradictory. There have been reports that he was waiting for a clearer picture of how training and Serie A will resume. On the other hand, some media say he is poised to leave for Italy, where Serie A hopes to resume in June.
"If we start on May 4, I will return on May 3. If we start on May 9, I will arrive on May 8," the player was quoted by Swedish public television as saying in April.
The Italian government has not yet agreed to a plan for clubs to resume group training on May 18 and this week, Italian sports minister Vincenzo Spadafora warned that it was "impossible to set a definite date" for Serie A to restart.
In Stockholm, life has been almost normal for the former Sweden international, who returned home with his family after the the break in the Italian championship.
His presence has fuelled the idea that the pandemic will precipitate Ibrahimovic's return to the Swedish league, where it all began for him 20 years ago in Malmo.
Ibrahimovic's contract, signed with Milan in December after a two-year stint in the USA with LA Galaxy, expires at the end of the season.
In an interview with Dplay, an online video service, Ibrahimovic said earlier in the spring that he had "a contract with Milan and [would wait and see] how it ends.
"I said: 'I want to play football for as long as I can, you never know what might happen'."
He added that he has also thought about what he will do in football when he stops playing.
"I want to learn something new about football, from a different perspective. I'll be contributing on the sidelines, not on the pitch," he told the Swedish daily Svenska Dagbladet.
Hammarby chairman Richard von Yxkull told the newspaper Dagens Nyheter not to rule anything out, stressing that "it is not the club's decision."
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
RACE CARD
6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m
7.05pm: Maiden (TB) Dh82,500 (D) 1,900m
7.40pm: Handicap (TB) Dh102,500 (D) 2,000m
8.15pm: Conditions (TB) Dh120,000 (D) 1,600m
8.50pm: Handicap (TB) Dh95,000 (D) 1,600m
9.25pm: Handicap (TB) Dh87,500 (D) 1,400m
