Paris Saint-Germain's Serge Aurier, right, celebrates with teammate Jean-Christophe Bahebeck, left, after scoring the winner for PSG on Wednesday in a 3-1 Coupe de la Ligue win against AC Ajaccio. Pascal Pochard-Casabianca / AFP / December 17, 2014
Paris Saint-Germain's Serge Aurier, right, celebrates with teammate Jean-Christophe Bahebeck, left, after scoring the winner for PSG on Wednesday in a 3-1 Coupe de la Ligue win against AC Ajaccio. Pascal Pochard-Casabianca / AFP / December 17, 2014
Paris Saint-Germain's Serge Aurier, right, celebrates with teammate Jean-Christophe Bahebeck, left, after scoring the winner for PSG on Wednesday in a 3-1 Coupe de la Ligue win against AC Ajaccio. Pascal Pochard-Casabianca / AFP / December 17, 2014
Paris Saint-Germain's Serge Aurier, right, celebrates with teammate Jean-Christophe Bahebeck, left, after scoring the winner for PSG on Wednesday in a 3-1 Coupe de la Ligue win against AC Ajaccio. Pas

Paris Saint-Germain start slow but survive into Coupe de la Ligue quarters


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French champions Paris Saint-Germain ended a run of two defeats with a come-from-behind 3-1 win over second tier AC Ajaccio to reach the Coupe de la Ligue (French League Cup) quarter-finals on Wednesday.

PSG, who had lost to Barcelona in their Champions League group match last week and then in Ligue 1 to Guingamp at the weekend, went behind early on to a penalty by captain Johan Cavalli.

A tense PSG coach Laurent Blanc said, however, that going behind had not worried him.

“Why do I have to always explain my team’s problems?” said the former France coach.

“I was satisfied with the second-half performance and at no stage was I worried. You only worry if you are 1-0 down with 10 seconds remaining.

“We are going through a difficult spell and at those times nothing makes you smile.”

The Paris side may have been missing key players like Zlatan Ibrahimovic but they still had players of the experience of David Luiz and Edinson Cavani in the starting line-up, players their hosts could only dream about buying.

However, they were held at bay by a resilient Ajaccio outfit until Cavani finally equalised nine minutes into the second half after being set up by Lucas Moura.

Ivorian defender Serge Aurier added a second with a header from a corner 10 minutes from time, and the last eight place was ensured when Jean-Christophe Bahebeck slotted home four minutes later with Lucas once again the creator.

Elsewhere, Guingamp followed up their win over PSG at the weekend with a 2-0 away victory over Arles-Avignon, another welcome result for a side lingering four points above the relegation zone.

Both Lille and Monaco needed penalties to advance, sending out Bordeaux and Lyon, respectively. And Rennes moved on with a 1-0 win against Creteil.

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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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Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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