A new-look Tottenham slipped to a 1-0 defeat at Pacos de Ferreira of Portugal in their Europa Conference League play-off first leg on Thursday.
Coach Nuno Espirito Santo made 11 changes to the team that defeated champions Manchester City in their Premier League opener at the weekend.
Not surprisingly, it was a disjointed performance by the Londoners who were again without England star Harry Kane.
Three of Tottenham's summer signings started the game – goalkeeper Pierluigi Gollini, defender Cristian Romero and winger Bryan Gil.
Teenagers Nile John and Dane Scarlett were handed chances to shine while identical twins Michael and Matthew Craig were on the bench.
Lucas Silva struck the only goal on the stroke of half-time for the home side.
The Brazilian striker, 23, signed from Flamengo last year, nipped in behind the Tottenham defence to slot home the chance.
"The decision was to try to give minutes to players, to get minutes on their legs and increase the levels of fitness," Nuno told the BBC.
"Of course, things take some time."
In Turkey, former Tottenham boss Jose Mourinho enjoyed a winning start with Roma as the Italian side edged out Trabzonspor 2-1.
Mourinho fielded three new signings in his team and it was one of those, Eldor Shomurodov who grabbed the winner.
With 10 minutes left, the Uzbek striker, signed from Genoa in the summer, was fastest to react when a header from Gianluca Mancini came back off the post.
Lorenzo Pellegrini had given Roma a 55th-minute lead when Henrikh Mkhitaryan, another new arrival, played in the decisive pass.
The Turks were level 10 minutes later when substitute Andreas Cornelius headed in just moments after replacing Gervinho.
"This is not a Conference League level opponent. It felt more like a Champions League play-off," Mourinho told Sky Sport Italia.
"They have a lot of experienced players. There was pressure and if anyone thought this would be easy, they were mistaken."
Elsewhere, Colombian striker Luis Sinisterra scored a hat-trick as 1970 European Cup winners Feyenoord trounced Elfsborg of Sweden 5-0.
In a tie featuring the most westerly club in a European top flight, Santa Clara of Portugal, who are based in the Azores, defeated Partizan Belgrade 2-1.
In the Europa League play-offs, Greek champions Olympiakos closed in on the group stage with a 3-0 home win over Slovan Bratislava.
Mady Camara, Pape Abou Cisse and an own goal from Vasil Bozhikov secured the victory.
Galatasaray, defeated in Champions League qualifying by PSV Eindhoven, drew 1-1 at Randers who were only sixth in the Danish league last season.
Antwerp endured a tough start to their campaign, losing 4-2 at Cypriot champions Omonia Nicosia.
Scottish champions Rangers edged out Alashkert of Armenia 1-0 at Ibrox having played the entire second half with 10 men following a red card for John Lundstram.
more from Janine di Giovanni
THE BIO
Favourite author - Paulo Coelho
Favourite holiday destination - Cuba
New York Times or Jordan Times? NYT is a school and JT was my practice field
Role model - My Grandfather
Dream interviewee - Che Guevara
THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
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
