Germany's World Cup winner Mario Gotze relished his return to Borussia Dortmund's pre-season training on Monday for the first time after three barren years at Bayern Munich.
Alongside fellow new signings Andre Schurrle and Raphael Guerreiro, Gotze was put through his paces with a series of fitness tests at Bochum University by Dortmund’s backroom staff.
The trio joined a group of six players returning from their holidays after international duty including Poland’s Lukasz Piszczek, Julian Weigl and South Korean Park Joo-ho.
“Finally, let’s go,” wrote Gozte on his Twitter account under a picture of the Germany star on a treadmill.
His first training session with the full Dortmund squad takes place on Wednesday with the team to host his former club Bayern for the German Super Cup on August 14.
Gozte left Dortmund for arch-rivals Bayern at the end of the 2012/13 season and lived up to his billing as a rising Germany star by volleying home Schurrle’s cross in extra-time for the winning goal in the 2014 World Cup final against Argentina.
But he has endured three unproductive years at Bayern, mainly spent on the bench or injured, having failed to impress coach Pep Guardiola or hold down a first-team place, despite collecting three back-to-back Bundesliga winner's medals.
Having paid €37 million (Dh151.9m) for Gotze in 2013, Bayern sold him back to Dortmund for €26 million last month and the 24-year-old has plenty to prove again in the black and yellow shirt.
Likewise, Schurrle needs some good performances after 18 months at Wolfsburg, having failed to impress on his return from an unsuccessful spell at Chelsea, and has been signed by Dortmund for around €30 million.
"At the end of the day, it's primarily about one thing for both of them: performance, performance, performance," Dortmund's director of sport Michael Zorc told Kicker magazine.
“Neither Mario nor Andre have had top years behind them and they have not taken the easy path.
“For them, it’s clear that they will be scrutinised in the public eye.”
Having come up through Dortmund’s academy, only to turn his back to join Bayern, Gotze could encounter some hostility from Dortmund’s fans, at least initially.
“If some people feel compelled to boo him, they should do it,” Dortmund CEO Hans-Joachim Watzke said on the subject of Gotze’s return, with their first game of the league season at home to Mainz on August 27.
“We have a democracy. But I’ll react like an allergy when someone is personally insulted.
“That doesn’t do anyone any good.”
Dortmund coach Thomas Tuchel says his goal is to see Gotze “laugh again” with good performances, after scowling his way through the last few months in Munich.
Tuchel has also added Portugal left-back Guerreiro, midfielder Sebastian Rode, former Barcelona defender Marc Bartra and exciting teenage striker Ousmane Dembele.
Schurrle is a direct replacement for Henrikh Mkhitaryan, who has left to join Manchester United, as Dortmund try to end Bayern's four-year stranglehold on the Bundesliga title with Carlo Ancelotti now in charge of the Munich giants.
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
TALE OF THE TAPE
Floyd Mayweather
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Conor McGregor
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Company profile
Company: Eighty6
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Founders: Abdul Kader Saadi and Anwar Nusseibeh
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Mina Cup winners
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Under 14 – Unam Pumas
Under 16 – Fursan Hispania
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Profile of Hala Insurance
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Founders: Walid and Karim Dib
Based: Abu Dhabi
Employees: Nine
Amount raised: $1.2 million
Funders: Oman Technology Fund, AB Accelerator, 500 Startups, private backers
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RESULTS
Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
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Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
Most sought after workplace benefits in the UAE
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Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars