Sao Paulo were crowned Copa Sudamericana champions in less than glorious circumstances as the final against Tigre was abandoned at half-time amid scuffles on the pitch and claims of further violence off it.
After a goalless first leg in Argentina, Sao Paulo took a 2-0 lead on home turf with goals from Lucas Moura and Osvaldo.
But things took a sour turn at half-time as fighting broke out between the players as they made their way off the pitch.
Tigre then refused to return for the second half, claiming their players had been attacked by security officials in the dressing rooms.
Nestor Gorosito, the Tigre coach, told reporters "they pulled two revolvers," referring to unspecified security officials.
"During the break, a big guy came in with a gun," he added on Fox Sports.
"Some policeman started to hit some of my players. We tried to defend ourselves."
Gorosito also complained about the treatment his team had received throughout their preparations for the match.
"We trained two hours away from our hotel, and it took us more than an hour to get to the stadium," he said. "We were unable to warm up on the pitch."
Chilean referee Enrique Osses said: "We did not see anything, but we have heard some things about what happened.
"We saw there were some injuries to the Tigre players but I don't know what caused them."
The two teams scuffled going off the pitch after the first half and while it was unclear what happened in the dressing room area, Argentine television showed what appeared to be blood stains spattered on walls.
"Police entered and struck our players with sticks," Gorosito told Argentine television. "It was crazy. What happened was crazy."
Sao Paulo had dominated the first half with Lucas, playing his final match before joining Paris St Germain, at the heart of everything.
He scored the opener in the 23rd minute, pouncing on the ball to fire home after Willian Jose's progress towards goal had been blocked.
Lucas turned provider for the second, playing a fine ball for Osvaldo to run through and lift the ball over Damian Albil.
Osses abandoned the match after a 30 minute delay, awarding the victory to Sao Paulo, who were then presented with the trophy in a formal ceremony.
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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
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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.
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