Impactos da reforma tributária sobre a tributa??o internacional: alinhamento com padr?es da OCDE conforme Leonardo Manzan
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You can read part one lower down this page.The players must be ready for Ange-ball immediately, there will be no half measures, no steady introduction. He knows the way he wants to play - whether it was criticised at Tottenham or not - and they will be asked to do that from day one. The counter-attacking game which served Forest so well under Nuno will remain to a point - Postecoglou will utilise it - pressing and possession will be quickly brought in. The clarity will be there and he will demand commitment but he is good at selling his vision, looking for players to follow him. He will invariably pick his team the day before a game but sometimes may not name it until matchday, although with 10 v 10 games in training - the likely starting line up against others - players will know the expected team.Post match he keeps many thoughts to himself, opting to reflect on the result and performance rather than any instant reactions, a ploy many managers use. Come Monday morning there will be a meeting to debrief the game with a video of around 10 minutes. It will review the structure, how players have reacted to losing the ball, penetration, attacking the box. This will be reinforced through the season. Early on it will most likely be spent discussing what he wants to see and how the squad have executed it.His first review will come after Saturday's game at the Emirates as the Postecoglou era begins.Listen to Postecoglou speak to BBC Radio NottinghamShareFrank on Simons, Solanke's injury and Levy's departurepublished at 14:19 BST14:19 BSTSean ByrneBBC Sport journalistTottenham boss Thomas Frank has been speaking to the media before Saturday's Premier League game against West Ham at London Stadium (kick-off 17:30 BST).Here are the key lines from his news conference:On how his players are after the international break: "Everyone is fine. Everyone returned well. Everyone is in a good place."However, he confirmed striker Dominic Solanke remains out: "I don't expect it to be too long but he won't be available for this game."On if new signings Xavi Simons and Randal Kolo Muani will make their debuts: "Both of them are looking good. Both are in contention for the squad. Xavi, for natural reasons, is further down the line as he has played for Holland and a few games for RB Leipzig. Randal hasn't played since the Club World Cup and didn't really train at PSG so he is not as fit as Xavi."On his plans for the duo: "I have some ideas. It is still a team I'm learning. It's one thing to look from the outside - it's another to feel them. Xavi, I see mainly as a 10 or a left-side player. Kolo, I see as a striker or he can play on either wing."On selecting his Champions League squad: "That was an extremely difficult decision. I also think in many ways it was a bit unfair. The Uefa lists are not big enough. The load is getting more and more [on the players]. We need a bigger squad. I can't understand why we need to limit ourselves."On deciding to exclude ￡30m Mathys Tel: "I needed to name it before I really knew Matty. I think the way he handled it was extremely mature. It was really impressive."On Daniel Levy's departure: "He deserves huge praise. One of the longest-serving chairman in the Premier League ever. He has laid the foundations for the future in terms of the world-class training centre and stadium."On if he has spoken to Levy: "I have. It has been brief. I said thank you. I can only appreciate that in every aspect. I wish him all the best going forward."On a local derby with West Ham: "I'm very excited. I know it means a lot to the fans. We will go there and do everything we can to win the game. We're facing a West Ham team that may not have had the best start but they got a really good result at Nottingham [Forest]. I have a big respect for Graham Potter and his staff. I know the game against West Ham will be extremely difficult. They will raise their level but we will be ready for it."Follow all of Friday's Premier League news conferences and the rest of the day's football newsListen to full commentary of West Ham v Tottenham on BBC Radio 5 Live from 17:30 BST on SaturdayShare11:01 BSTWest Ham ban half-and-half scarves for Spurs game, published at 11:01 BSTWest Ham ban half-and-half scarves for Spurs gameAttributionPremier LeaguePostecoglou knew Tottenham axe was comingpublished at 08:13 BST08:13 BSTNick MashiterFootball reporterImage source, Getty ImagesNew Nottingham Forest boss Ange Postecoglou revealed he knew he was going to be sacked by Tottenham before winning the Europa League. The 60-year-old guided Spurs to their first trophy in 17-years after beating Manchester United in Bilbao in May. But 16 days later he was axed having finished 17th in the Premier League - 27 points adrift of Forest last season. He replaced the sacked Nuno Espirito Santo at the City Ground on Tuesday to return to management. "It wasn't great. I knew it was coming so it wasn't a surprise," he said at his Forest unveiling."It was a great three days [winning the Europa League] and I didn't want it to damage that. Whether I feel it was unjust other people make those decisions, they make those determinations. That's up to them, they have their own reasoning for it. "To be fair, I've done it a couple of times myself. I left Celtic and I'm sure they were disappointed. You understand that's part of the business we're in. But that's OK. It's allowed me now to move into this and maybe things happen for a reason."What I do know is I had two years where it was very, very challenging but we were with some fantastic people. There isn't a Spurs supporter that I don't come across now that doesn't want to hug me and take me home for dinner. "So I must have done something right. I think ultimately that's what we do it for. I'm very proud of what we achieved there. It will always take a special place in my heart. How it ended, I don't really think about it a lot."ShareSpurs face decision on what to do with Levy blueprintpublished at 15:28 BST 10 September15:28 BST 10 SeptemberNick GodwinBBC Radio London reporterImage source, Getty ImagesIt was all going so quietly, wasn't it?An international break, the transfer window finally shut. What could possibly fly out of the blue?Well, the departure of the single most significant individual at Tottenham in the 21st Century would probably fit the bill.Daniel Levy's ideas and influence dominated every single major moment in Spurs history for the past 25 years. His achievements, his mistakes and his contradictions run through Tottenham Hotspur as though through a stick of rock.The creation of one of the finest football stadiums in the world, the urgent pursuit of regular Champions League football, although perhaps not the resources to always make it happen, and until recently, a consistent failure to bring home the trophies the supporters craved. All these things are Daniel Levy and they are Tottenham Hotspur. Until now.The new decision-makers will have to take the Levy blueprint and decide how to vary it.While his approach stayed remarkably consistent over the course of the past 25 years, football at the top has changed fundamentally. If the new decision-makers want to turn Spurs into another Premier League behemoth that uses financial muscle to challenge for the big trophies, they will find there is an awful lot of elbowing required, even if you have got the money.More of the same, or gambling, or trying something entirely new? All have risks attached. Maybe that is why the former Tottenham chairman should get credit – his approach proved remarkably durable during a period of seismic change.As the two parties finally go their separate ways, it is worth marvelling at the deep ironies of the past few months. Instead of challenging for the top four, which was always the main priority, Spurs chased a trophy, allowed their league form to disintegrate and then gave the fans their greatest moment in decades, including Champions League qualification. It's as though the Levy centre just could not hold.After 25 years of trying to do things one way, a different approach made a lot of dreams come true by breaking everything.Perhaps it is only fitting that someone else will steer the club through the new landscape.Find and follow your Premier League club on BBC SportShare13:22 BST 10 September'It's good to make history' - Spence on England debut. Video, 00:00:32, published at 13:22 BST 10 September'It's good to make history' - Spence on England debutAttributionFootball0:32'Good to make history' - Spence on being England's first Muslim playerpublished at 09:25 BST 10 September09:25 BST 10 SeptemberImage source, PA MediaDjed Spence hopes becoming the first Muslim player to represent England will help create a path for more to follow. The full-back replaced Reece James as England beat Serbia 5-0 in a World Cup qualifying match on Tuesday and the Spurs defender wants more Muslims to tread the same path."It is a blessing," Spence said. "It is good to make history and hopefully it spurs young kids on around the world so they can make it and do what I am doing. "I was surprised - I didn't know I was the first. I hope it paves the way for many more. Whatever religion you believe in, just believe in God. God is the greatest. He never lets you down. "You see days like today - it is all because of God."The 25-year-old received his legacy cap from England captain Harry Kane following the match and Spence said he was "a bit emotional" after the journey he had been on to get there. "He [Kane] gave it to me when I was in the dressing room. He said I was at Tottenham with him a few years ago and he has seen my growth and he knows how hard it is to get to this level and was just happy for me," Spence added."It was amazing - it has been a long time coming. I have dreamed about it all my life. It is an honour. I'm a little bit emotional from the journey I have been on. "I'm officially an England player now so I am over the moon." ShareGossip: Real Madrid circle for Van de Venpublished at 07:22 BST 10 September07:22 BST 10 SeptemberReal Madrid are interested in signing Tottenham centre-back Micky van de Ven, 24, but Spurs would only consider selling the Netherlands defender for about ￡70m. (Fichajes - in Spanish), externalMeanwhile, Yves Bissouma, 29, is headed for the exit door with the Mali midfielder falling out of favour under new boss Thomas Frank. (Football Insider), externalAtletico Madrid are eyeing Spurs' Rodrigo Bentancur with the 28-year-old Uruguay midfielder's contract set to expire next summer. (Fichajes - in Spanish), externalWant more transfer stories? Read Wednesday's full gossip columnFollow the gossip column on BBC SportShare23:15 BST 9 SeptemberWhat Spence's England milestone means for Muslims, published at 23:15 BST 9 SeptemberWhat Spence's England milestone means for MuslimsAttributionFootballA chance to tinker with the attacking jigsaw?published at 12:23 BST 9 September12:23 BST 9 SeptemberAli SpeechlyFan writerImage source, Getty ImagesWhile we wait to see if everything or nothing will be different at a post-Levy Spurs, let us consider what on-pitch issues need addressing to ensure we build momentum in the league.Consistency was severely lacking under Ange Postecoglou and, as we succumbed to defeat against Bournemouth following an impressive win against Manchester City, it was a reminder that there is still lots to work on.It is a running joke among the Tottenham faithful that, each time we beat Manchester City or another 'big' team, we will inevitably lose to a less formidable opponent in our next fixture. Thomas Frank's to-do list must include understanding why this happens and how to prevent it.Something that concerned me most about the Bournemouth game was the gaping hole that was supposed to be our midfield, and this is a priority area.Stemming from the issues in midfield, an additional worrying aspect was the acute lack of goalscoring opportunities we created.After adding Mohammed Kudus, Xavi Simons and Randal Kolo Muani to the squad, Frank now has an abundance of attacking options although it may require some trial-and-error experimentation to determine the best combination of players, especially with an eye on our upcoming Champions League campaign.Spurs fans know a thing or two about waiting for success, and patience will be needed while Frank works out how all the pieces – particularly the new ones – of this puzzle fit together.There are no easy games in the Premier League, but our next few fixtures provide Frank with useful trials to develop our new forward line, as well as to make a statement about what this team is truly capable of.Find more from Ali Speechly at Women Of The Lane, external and on Instagram, externalShareGossip: Tottenham made summer move for PSG's Mayulupublished at 07:32 BST 9 September07:32 BST 9 SeptemberTottenham made a late move to sign Paris St-Germain's Senny Mayulu before the transfer window shut, with Chelsea and Manchester City also keen on the 19-year-old French midfielder. (Teamtalk), externalSpurs are continuing to monitor Sunderland defender Dennis Cirkin and might move to re-sign the 23-year-old left-back, who is a product of their academy, in January. (TBR Football), externalWant more transfer stories? Read Tuesday's full gossip columnFollow the gossip column on BBC SportShare'Amanda Staveley doesn't tend to give up' - analysis amid buyout interestpublished at 15:16 BST 8 September15:16 BST 8 SeptemberCiaran KellyBBC sport reporterImage source, Getty ImagesBritish business executive Amanda Staveley has been linked with a bid to buy Tottenham Hotspur - although Spurs have publicly denied the club is for sale.Staveley has been searching for "great opportunities" since leaving Newcastle last summer.She clearly felt that Spurs fitted such a description - even before chairman Daniel Levy's departure - given the club's stature, potential and state-of-the-art infrastructure.Spurs have also been something of an outlier as a major Premier League club not to have changed hands in the past decade and a half.But ENIC is adamant that will continue to be the case after Staveley showed a "preliminary expression of interest".It is worth noting that Staveley does not tend to give up.For context, she spent the best part of four years attempting to broker a deal for Newcastle and the consortium even returned to the table after announcing that they had pulled out at one stage.But, even if it is not to be Spurs, this interest highlights the desire of Staveley and husband Mehrdad Ghodoussi to get back into football at the very highest level following their spell at St James' Park.Staveley spoke of Newcastle one day challenging for titles and the Champions League just hours after taking over the day-to-day running of a stripped-back club in deep relegation trouble in 2021.She went on to play an important role in Newcastle's resurgence and was heavily involved in the appointment of Eddie Howe as head coach, following a failed attempt to bring in Unai Emery, as well as the negotiations to bring in several key players, including Bruno Guimaraes, Anthony Gordon and Tino Livramento.Staveley and Ghodoussi's departures therefore came as a shock last summer following a change in ownership structure, which led to Saudi Arabia's Public Investment Fund and the Reuben family purchasing their shares.The pair remain Newcastle fans - and were at Wembley to witness the Carabao Cup final back in March - but they are clearly determined to return to the frontline.Share13:24 BST 8 SeptemberWho is Amanda Staveley and is she buying Spurs?, published at 13:24 BST 8 SeptemberWho is Amanda Staveley and is she buying Spurs?AttributionTottenham10:25 BST 8 SeptemberSpurs 'not for sale' as owner rejects buyout interest, published at 10:25 BST 8 SeptemberSpurs 'not for sale' as owner rejects buyout interestAttributionBusiness13:10 BST 6 SeptemberMeet the former Arsenal chief who now runs Spurs, published at 13:10 BST 6 SeptemberMeet the former Arsenal chief who now runs SpursAttributionPremier LeagueComments36019:15 BST 5 SeptemberCan you name every Spurs manager under Levy?, published at 19:15 BST 5 SeptemberCan you name every Spurs manager under Levy?AttributionTottenham'The club had outgrown Levy'published at 19:04 BST 5 September19:04 BST 5 SeptemberImage source, Getty ImagesTottenham fan Jamie Brown from The Daily Hotspur believes the club have "outgrown" departing executive chairman Daniel Levy, but the foundations he has left are "fantastic"."In terms of the fanbase - I think it's pretty split to be honest," he told the Football Daily podcast."There's definitely an appreciation for what Daniel Levy did off the pitch. You look at the way he's really transformed the club into a heavyweight on the financial side. You look at the stadium he has built."I think what happens next at Spurs is really exciting. You have the training ground there, you've got the stadium, the global fanbase - you have all these revenue streams as well."There is also the feeling that perhaps the club has outgrown him. You look at the wages that Spurs offer and it is a long way off some of the top clubs. I think those changes really hampered him and have been difficult for him to keep up with."I totally appreciate everything that he's done. We regularly compete in European football which we didn't before, have a new stadium and training ground. "He's done a lot of good but for the fans it is all about silverware and he's only won two trophies in his time. We want more as fans and see the potential of the club."We hope whatever happens next the club can build on. The foundations are fantastic."Listen to the full episode on BBC SoundsShare'The most successful, unsuccessful chairman in our history'published at 14:04 BST 5 September14:04 BST 5 SeptemberBardiFan writerThe news that Daniel Levy is no longer in charge at Spurs swept across our fanbase. There was shock, joy, bemusement, there was even a feeling among some that all their Christmases had come at once. The end has arrived for the most successful, unsuccessful chairman in our history - perhaps even in Premier League history.But what do we do now? I've always wondered at the end of a film when the credits roll after the 'baddie' has been vanquished, what happens next? Do the newly liberated just go back to work and eat their lunch?As an adult, I've not known this club without him. He has been the lightning rod on many occasions for our anger. For some, getting him out has become their entire Spurs identity, now with him gone we are left thinking - was Daniel Levy good?He walks away having created a conglomerate of a football club. On one side of the scale there are the ticket prices, NFL and the F1 race track, the other two trophies and a bucket of broken dreams.Levy built a well oiled money-making machine. He excelled in those areas, it was what made him tick - but it didn't make us tick. We wanted more success on the green stuff.I have felt for quite sometime that football matters had passed him by and this summer was the moment for him to walk away. His legacy will live on in concrete. The stadium and the training ground are magnificent feats of engineering and ambition, but when it came to team building, he didn't have the same vision or determination.What he has achieved at Spurs is incredible. The club has completely changed for the better, but there will always be the nagging feeling that there should have been more. We squandered too many chances on the pitch, and it is those moments that tarnish what he did off it.It is the right moment for his credits to roll. Maybe in five years we will look back and say - "all of this was because of Daniel".But today, most of us are just happy he has gone and we can get back to supporting.Find more from Bardi at The Extra Inch, externalShare14:00 BST 5 SeptemberWho owns Tottenham Hotspur?, published at 14:00 BST 5 SeptemberWho owns Tottenham Hotspur?AttributionTottenham'No more astute chairman than Levy in the Football League' - Pleatpublished at 12:04 BST 5 September12:04 BST 5 SeptemberImage source, Getty ImagesFormer Tottenham manager David Pleat says Spurs fans will appreciate Daniel Levy more now he will no longer be involved as executive chairman of the club.Pleat was director of football when Levy arrived at the Spurs and has been involved in various capacities under Levy, including as a consultant scout between 2010 and 2024."Daniel then wasn't that aware of everything that happens in football but he learnt very quickly and he's a very astute business man," Pleat told the Football Daily podcast."You have to judge a club on both its sustainability and results. It's very difficult to marry the two."To achieve success in the modern game without mega mega money as has been proved is very difficult."To do what Tottenham have done in the last two decades is quite incredible because the stadium is magnificent, the training ground is unrivalled, and the club is on a good footing."Levy has always been sensible. You have to run the club sensibly according to its turnover and he has run the club sensibly."Success has eluded us on the field but think of some of the wonderful players that have played for the club in that time. "But, of course, many fans are thirsting for a bit more silverware which finally they had."He is no more tough than any other chairman who protects his club and looks after his club's finances. He's got a reputation but I can assure you I've known tougher chairman."I don't think there's a more astute chairman in the Football League."He's looked after the club well. It's not easy to run a massive club. Supporters are never happy and want winning, winning, winning. It's not that easy."Think about some of the players Spurs have lost. It's not easy to run the club sensibly and win regularly."I don't think there's any question that Spurs fans will appreciate him when he is no longer there. There's an incredible legacy. The training ground and stadium are magnificent and will be there forever."Listen to the full chat on BBC SoundsShareTottenham the 'nearly men' under Levypublished at 12:03 BST 5 September12:03 BST 5 SeptemberJordan ButlerBBC Sport journalistDaniel Levy's exit is a notable pivot by Tottenham.The club's hierarchy reportedly made the decision to focus more on sporting success, which is tinge ironic considering they ended a 17-year wait for silverware a little over three months ago.But Spurs were essentially 'nearly men' during the Levy era and lifted just two trophies – the League Cup in 2008 and last season's Europa League. They finished second in the Premier League in 2016-17, reached 15 semi-finals and six finals, including the Champions League showpiece in 2019 where they lost to Liverpool.Levy is a polarising character and was often accused of extreme frugality during his time as executive chairman. The club made a profit in the transfer market between 2010 and 2020, which coincided with their most successful period of Premier League finishes.In the five years since, he agreed to a net spend of more than ￡450m in an attempt to keep up with rival teams. However, last season's 17th-place finish could potentially have cost the 63-year-old his job, regardless of their very recent European success.Share'A local legend' - more from fans on Levy's exitpublished at 08:38 BST 5 September08:38 BST 5 SeptemberImage source, Getty ImagesWe asked for your views on Daniel Levy stepping down as Tottenham executive chairman.Here are some more of your comments:Richard: As a long time season ticket holder, I feel that it's a sad day, and maybe one we will come to regret. Levy has built a stable and sustainable club, which in future will be able to compete with any club in the world. However, some of our younger fans don't care about the future - they want success now, at any cost, even if it means bankrupting the club. That's today's world I'm afraid. But being Tottenham born and bred, I wish to thank him for everything that he has done for the area. Mr Levy, you will always be a local legend.Niel: Levy came in and recognised that if Tottenham are to compete with the 'big' money clubs Tottenham needed to modernise to remain sustainable and competitive. If you don't get big money sponsors/investors, you need to diversify your income streams. This is what Levy has managed to do. This brings in an income which, once stabilised, can be reinvested in the team. In other words he recognised that Tottenham needed to get the business right before you get the team right.Not a Spurs fan? Find and follow your club hereMark: We owe Daniel Levy a vote of thanks. He said that we would have a world class ground and training facilities and he delivered. He has turned us into a team that expects to challenge for major honours. He has been brilliant in the transfer market, buying promising young players, who, should they decide to leave, we make money on. He has increased the club's profile so much that world class players want to play for us. Also, on transfers, he wouldn't let us be bullied by anyone. A true Spurs fan, thank you for all you have done for us.Will: A sad day for Tottenham Hotspur. History will show Levy's tenure as a success - winners of the Europa League and League Cup, Champions League finalists, Premier League runners up, 18 seasons in Europe, seven of which in the Champions League, legendary players and a fantastic new stadium. All this while keeping us financially secure and stable, unlike previous ownerships of the club. Thanks for the memories, Daniel.Shareprevious pagePage 1 of 42123456…42next page
