• Thiago Silva celebrates with Romelu Lukaku and Kai Havertz of Chelsea after scoring their team's first goal against Tottenham Hotspur on Sunday, September 19, 2021. Getty
    Thiago Silva celebrates with Romelu Lukaku and Kai Havertz of Chelsea after scoring their team's first goal against Tottenham Hotspur on Sunday, September 19, 2021. Getty
  • Thiago Silva celebrates after scoring his side's first goal against Tottenham Hotspur. Getty
    Thiago Silva celebrates after scoring his side's first goal against Tottenham Hotspur. Getty
  • Thiago Silva scores against Tottenham Hotspur at the Tottenham Hotspur Stadium on Sunday. Getty
    Thiago Silva scores against Tottenham Hotspur at the Tottenham Hotspur Stadium on Sunday. Getty
  • Cristian Romero of Tottenham Hotspur and Kai Havertz of Chelsea battle for possession. Getty
    Cristian Romero of Tottenham Hotspur and Kai Havertz of Chelsea battle for possession. Getty
  • Chelsea's N'Golo Kante scores his team's second goal on Sunday. EPA
    Chelsea's N'Golo Kante scores his team's second goal on Sunday. EPA
  • Ngolo Kante celebrates with teammates after scoring Chelsea's second goal. Getty
    Ngolo Kante celebrates with teammates after scoring Chelsea's second goal. Getty
  • Chelsea's Antonio Rudiger celebrates scoring his team's third goal. AFP
    Chelsea's Antonio Rudiger celebrates scoring his team's third goal. AFP
  • Timo Werner of Chelsea has a shot saved by Hugo Lloris of Tottenham Hotspur. Getty
    Timo Werner of Chelsea has a shot saved by Hugo Lloris of Tottenham Hotspur. Getty
  • Dele Alli and Heung-Min Son of Tottenham Hotspur look dejected on Sunday. Getty
    Dele Alli and Heung-Min Son of Tottenham Hotspur look dejected on Sunday. Getty

Thomas Tuchel's masterstroke sets up Chelsea's commanding win over Tottenham


Richard Jolly
  • English
  • Arabic

Champions League winners tend to possess a sure touch when it matters most and Thomas Tuchel’s wonderful 2021 has been marked by brilliant decision-making under pressure. The scorers suggest that Thiago Silva, N’Golo Kante and Antonio Rudiger gave Chelsea victory at Tottenham but, sizeable as their contributions were, Tuchel was the real difference maker.

A big-game specialist was the catalyst, the man who altered a derby with a half-time change. On came Kante to score, but it was more than just a substitution. Tuchel had abandoned his trademark 3-4-3 for 3-5-2. It brought a shift in emphasis. Chelsea had spent much of the opening period on the back foot as, for the first time under Tuchel, they failed to register a shot on target in the opening 45 minutes of a league game.

They had two goals in the first 12 minutes of the resumption, with a fine save and a goal-line clearance denying them others. Perhaps, with Timo Werner and Mateo Kovacic missing chances, they could have added a third before Rudiger struck in injury-time but he rubber-stamped the second-half superiority.

It underlined what a difference his manager has made. Tuchel’s first win against elite opposition came at the Tottenham Hotspur Stadium in February. A second victory there was evidence of his alchemy. It also meant that Nuno Espirito Santo’s Spurs have suffered back-to-back defeats. Early-season pacesetters have been overtaken and if they can regret the way their bright start produced too few chances, that is also a compliment to Tuchel’s well-drilled defence.

Silva was at the heart of it, impressing at the day job before marking his final game as a 36-year-old with a goal, rising above Dele Alli to head in Marcos Alonso’s corner.

Alonso and Cesar Azpilicueta had been liberated by the half-time reshuffle, with Kante introduced as a third defensive midfielder. They became auxiliary attackers. Alonso registered Chelsea’s belated first effort on target, stretching to volley and drawing a fine save from Hugo Lloris. Tuchel has a habit of being proved right and if there is some surprise Ben Chilwell has figured so rarely this season, Alonso has justified his inclusion.

It was his corner that brought the breakthrough and the Spaniard almost doubled the lead, meeting a cut-back from Azpilicueta with a shot that Eric Dier cleared off the line. Instead Kante, who had replaced Mason Mount, got a rare goal, albeit in fortunate fashion with a drive from distance that took a huge deflection off Dier and went in off the post. Chelsea were devastating when they were rampant and able to stay in the game when they were not.

And yet it had begun promisingly for Spurs. If Tuchel was taken aback by Tottenham’s selection and tactics, he was probably not alone. Nuno trusted the flair players he has seemed reluctant to start, picking Tanguy Ndombele and Giovani Lo Celso and dropping Oliver Skipp and Harry Winks.

Tottenham showed more early attacking intent than they had in their four previous league games, using a high-energy approach and high-pressing tactics. Yet Spurs’ pressure did not produce clear-cut chances, partly because of Chelsea’s defiance. Silva and Rudiger made brilliant interventions and, when Lo Celso released Heung-Min Son, his touch was poor and Kepa Arrizabalaga came out to smother. The Spaniard was deputising for the injured Edouard Mendy but his defence ensured he had little to do.

He saved a second-half shot from Kane, but it was from long range. In contrast, Lloris had to excel to deny Thiago a second and then to claw away Azpilicueta’s header. Defenders proved the best form of attack, as Rudiger showed with the injury-time third.

Stree

Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5

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

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Updated: September 19, 2021, 6:02 PM