BERLIN // Second-placed Borussia Dortmund trimmed Bayern Munich's lead at the top of the Bundesliga to five points on Sunday with a superb 3-1 comeback win at Augsburg.
Dortmund’s Adrian Ramos, in for striker Pierre-Emerick Aubameyang who sat out after the death of his grandfather, played a big part in turning the game Borussia’s way in the second half.
Their coach Thomas Tuchel said Dortmund were still feeling the effects of their Europa League win at Tottenham Hotspur on Thursday.
Read also: Europa League draw: Klopp's nightmare comes true as Liverpool will face Dortmund
“You could feel the tiredness and it was important to equalise just before the break,” he said.
“Then we played with a more relaxed approach and we showed an exceptional mentality and will to win.”
Augsburg took a shock lead at their WKK Arena when Iceland striker Alfred Finnbogason slotted home Brazilian winger Caiuby’s cross on 16 minutes.
But Dortmund winger Henrikh Mkhitaryan dragged his side back into the game with an equaliser just before half time.
Ramos then came into his own, showing great skill in chesting down Mats Hummels’s long ball for replacement Gonzalo Castro to fire home on 69 minutes.
The Colombia international then netted on 75 minutes to give Dortmund the three points that keeps them in touch with Pep Guardiola's Bayern Munich.
The defeat leaves Augsburg just above the relegation places on goal difference.
Earlier, Bayer Leverkusen rejoined the fight for a Uefa Champions League qualifying berth with a 2-0 win at Stuttgart that saw them break back into the top six.
Goals by Julian Brandt and Karim Bellarabi handed Leverkusen a win that put them level on points with fifth-placed Borussia Moenchengladbach and two points behind Schalke, who sit in the fourth place that offers a spot in next season’s Champions League play-offs.
Germany Under 21 international Brandt gave the visitors the lead at Stuttgart’s Mercedes Benz Arena on 11 minutes when he finished off a flowing attack.
Bellarabi celebrated his call-up to the Germany squad for the forthcoming internationals against England and Italy by adding Leverkusen’s second on 49 minutes.
Brandt, 19, could have claimed his second of the game, but his shot hit the post when he got away from the Stuttgart defence with an hour gone.
On Saturday, Robert Lewandowski’s 25th league goal of the season gave leaders Bayern Munich a 1-0 win at Cologne.
Hertha Berlin remain on course to qualify for the Champions League for the first time since 1999/2000 after a 2-1 victory over Ingolstadt in the capital kept them four points clear of Schalke in third.
Wolfsburg, who will face Real Madrid in the Champions League quarter-finals next month, needed a last-minute Andre Schuerrle equaliser to grab a 1-1 draw at home to Darmstadt as they stay eighth.
In the battle to avoid relegation, Hoffenheim claimed a precious 3-1 win at Hamburg, while Eintracht Frankfurt beat Hannover 1-0 to leave their opponents 10 points adrift at the bottom.
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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
