YOKOHAMA, JAPAN // Luis Suarez fired a hat-trick as Barcelona overcame the loss of Lionel Messi to kidney problems by beating China’s Guangzhou Evergrande 3-0 to reach the Club World Cup final on Thursday.
The Spanish giants will face Argentine side River Plate in Yokohama on Sunday as they look to become the first team to win the tournament three times.
The European champions were rocked before the semi-final when Messi was sidelined with renal colic, commonly caused by kidney stones, which could also rule him out of the final.
Initially Barca missed Messi’s wizardry and the guile of his Brazilian strike partner Neymar, who was rested as he recovers from a groin strain.
Read more: Barcelona superstar Lionel Messi set for Dubai visit to attend Globe Soccer Awards
Diego Forlan: Diego Forlan: Why River Plate can spring a surprise on Barcelona in the Club World Cup final
The Catalans toiled to break down Evergrande’s massed ranks of defenders, until Suarez pounced six minutes before half time, poking in the loose ball after goalkeeper Li Shuai parried Ivan Rakitic’s fierce drive from the edge of the box.
The Uruguayan grabbed his second five minutes after the break when he latched onto a superb Andres Iniesta pass, bringing the ball down on his chest before volleying past Li to the delight of most in the crowd of 63,000.
Suarez completed his treble from the penalty spot in the 67th minute to record his 21st goal of the season for Barca, who previously won the Club World Cup in 2009 and 2011.
“We knew we were without the two most important players for the team, but all we could do was stay focused and try to reach the final,” said Suarez. “I hope [Messi] recovers as quickly as possible.
“We knew there was a big chance we would be playing against River,” added the former Liverpool forward. “They won the Copa Libertadores, they are one of the best teams in the Americas and we will have to play well to lift the cup.”
Suarez, Messi and Neymar have now plundered an astonishing 130 goals for Barca in 2015 – more than Spanish rivals Real Madrid.
Evergrande manager Luiz Felipe Scolari praised his players for their efforts after winning a fifth successive Chinese championship and their second Asian title in three years.
“I told my players I was very grateful for a wonderful year,” said the former Brazil coach. “We lost 3-0 to Barcelona but a lot of big teams have lost 3-0 to them, so there is no shame. Even without Messi and Neymar, Barcelona have so much quality.”
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Director: Majid Al Ansari
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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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Stars:Kristen Bell
Rating: 1/5
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Stage seven
1. Tadej Pogacar (SLO) UAE Team Emirates, in 3:20:24
2. Adam Yates (GBR) Ineos Grenadiers, at 1s
3. Pello Bilbao (ESP) Bahrain-Victorious, at 5s
General Classification
1. Tadej Pogacar (SLO) UAE Team Emirates, in 25:38:16
2. Adam Yates (GBR) Ineos Grenadiers, at 22s
3. Pello Bilbao (ESP) Bahrain-Victorious, at 48s
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Director: James Cameron
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Rating: 4.5/5
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