Dominique Baratelli had heard it all before.
A former French international who played seven seasons for his hometown club, people felt they knew him and - to some degree - owned him.
Strangers were constantly approaching him with "hot tips" of lads he should look at in his capacity as scout for Nice. Most of these boys were duds, but he still went along to watch, if just to be polite.
And also because, once in a while, he would come across something special. Like the day he set eyes on Hugo Lloris.
The 12-year-old was keeping goal for Cimiez on a dusty field on the outskirts of Nice.
What struck Baratelli first and foremost was the way Lloris's teammates seemed in awe of him.
Against a team of bigger - and better - boys, he single-handedly urged his teammates forward, as if to say "you guys try to score, don't worry, I'll keep them out."
Baratelli knew he had to sign him up for Nice - and he did.
Not that Lloris needed much convincing, coming face to face with one of his heroes. He rolled through the club's youth ranks, at each stage progressing in parallel through the French FA's youth teams, until he won the European Under 19 championships with Les Bleus.
That season, he made his Nice first-team debut, keeping a clean sheet for 120 minutes in the French league cup. Later that year, he played his first game in Le Championnat for Nice and, that summer, he won his first under 21 cap. Not a bad way to start a career.
By August he had beaten out Damien Gregorini, the incumbent stopper whom Nice had signed with great fanfare from Marseille a few years earlier.
He spent two seasons as Nice's No 1, making headlines as much for his personality - at the same time exuberant and ice cool - as for his performances, which, on the whole, were good, with the odd howler thrown in. But that was - and still is - the thing with Lloris.
Mistakes did not seem to affect him, and neither did success. He appeared to take everything in his stride, with that same goofy grin.
By the summer of 2008, Lyon came calling but they were not the only ones. AC Milan had also courted him long and hard a year before, but Lloris felt he was too young to leave France.
Lyon were different and not just because they were a French side.
Having won seven consecutive French titles, they needed a new goalkeeper, as Gregory Coupet was leaving for Atletico Madrid.
Lloris felt the time - and the team - was right. Nice did too, particularly since they were able to sell him for a whopping ?8.3million (Dh41.5m), plus 15 per cent of any resale. Anyone who had any doubts saw them dissolve almost immediately.
In his first outing, the "Trophee des Champions", the season curtain raiser between the French champions and the cup winners, he put on a goalkeeping clinic against Bordeaux, including an eye-popping close-range reflex save from Marouane Chamakh. The game went to penalties, but, despite his two saves, Lyon lost.
Still, he left the ground with the fans chanting his name. The mutual love affair had begun.
Since then, Lloris has continued to grow, establishing himself this season as France's undisputed No 1 as well. At 6ft 3ins, he commands the penalty area with the authority of a bigger man. But, most of all, he provides that most important of intangibles: the back four has absolute faith in him.
Even this year, as injuries decimated Lyon's defence and manager Claude Puel was forced to turn to youngsters and recycled midfielders, the one constant has been the keeper, a source of confidence and inspiration. And, even when he has an off-day, he bounces back almost instantly.
One such performance, in a 1-1 draw against Paris St Germain last September, stands out.
After coming off his line and failing to punch the ball away, he was mocked by the home fans and, from a distance appeared shaken. "Appeared" is the operative word here. A minute later he twisted his body into an impossible-looking position to save Guillaume Horau's goal-bound point-blank header.
At 23, you get the sense that he is only going to improve. He has only scratched the surface of his prodigious athletic skills and, once he marries them with his innate sense of positioning and mental toughness, he will be challenging the world's best.
But, even when does get beaten, you just know how he'll handle it.
"Mistakes happen and once they've happened, they're done," he says. "Why dwell on it? I forget about my mistakes the second after they occur. I just push them out of my mind as if they never happened."
Increasingly, given his performances, he has had fewer and fewer mistakes to forget.
sports@thenational.ae
Lyon v St Etienne, midnight tomorrow, Aljazeera Sport 1
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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
Babumoshai Bandookbaaz
Director: Kushan Nandy
Starring: Nawazuddin Siddiqui, Bidita Bag, Jatin Goswami
Three stars