• Quarter-finals: Friday, Wales v Belgium, 11pm
In 1958, Mel Charles helped Wales reach the quarter-finals of the World Cup. It was a historic achievement, even if his some of his compatriots remained unaware of it.
When he arrived back in his native Swansea after taking his country to a level they had never reached before or since, the ticket collector at the train station asked: “Have we been on holiday again then?”
Charles’s brother John, one of Juventus’s finest players, always tended to be described as Wales’s greatest ever footballer. Charles himself was branded the best defender in the 1958 World Cup by Pele, the man responsible for Wales’s exit. The 17-year-old player’s first World Cup goal, an overhead kick in Gothenburg, sent Charles on his route back to Swansea station.
• More: Complete coverage of Euro 2016
Fifty-eight years later, Wales have finally returned to a major tournament. Once again, they have reached the last eight. Once again, they are underdogs, facing a team who seem on the brink of a breakthrough, even if it is hard to tip Belgium to emulate Brazil, who won three World Cups in a 12-year period.
There are other marked differences. The modern-day Swansea City stopper in the Welsh defence, Ashley Williams, is unlikely to return home on the train. The Welsh public were unaware of their team’s exploits then. Not now. Football fever has engulfed the principality.
And, unlike in 1958 when an injured John Charles missed the Brazil game, Gareth Bale is fit and firing. Uefa ranked him the fourth-best player in the tournament after the last-16 games.
Two of the three men ahead of him, however, are Belgians, Kevin de Bruyne and Eden Hazard. It is a sign of their ominous surge to form. Since their opening defeat to Italy, Marc Wilmots’s team have won three games, conceding no goals and scoring eight. Their 4-0 thrashing of Hungary was the tournament’s biggest win.
If Wales need a favourable omen, they can find one in the recent past. They held off the team ranked second in the world in qualifying, keeping clean sheets home and way. They drew 0-0 in Brussels and winning 1-0 in Cardiff.
Inevitably, Bale was the scorer.
“We’re like their bogey team,” he said with the cheekiness that has characterised his rhetoric in this tournament.
Wales are enjoying a rare chance to fan flames, to gloat and taunt. Their players were pictured celebrating England’s exit. Overshadowed by overbearing neighbours for so long, they are the best of British for the first time: even in 1958, Northern Ireland were also quarter-finalists.
Now they could become Britain’s first semi-finalists since 1996, even if they lack their opponents’ strength in depth. Belgium have eight of the top 57 players in Uefa’s standings which, while they can be questioned, are an interesting exercise nonetheless. Wales have only Bale and Aaron Ramsey.
Yet Chris Coleman’s side possess an enviable unity. Their motto, “Together Stronger”, is also the title of their tournament anthem, performed by the Welsh rock band the Manic Street Preachers.
Two decades ago, they were customising the lyrics of their hit single “Everything Must Go” to refer to Wales’ unpopular manager and singing “Bobby Gould Must Go”.
Times have changed. Wales, officially the 117th best team in international football in 2011, could be one of Europe’s top four by the end of Friday night. There is an awareness that such opportunities may not present themselves again.
Ashley Williams needed his collarbone put back in place after a shuddering collision with teammate Jonny Williams against Northern Ireland, but he refused to come off. It is hard to imagine the captain missing this one.
It leaves Coleman with a single selection dilemma – which of Jonny Williams, Sam Vokes and Hal Robson-Kanu he fields alongside Bale and Ramsey in the attacking trident. Whoever gets the nod, Wales aim to carry on surfing as far as their momentum carries them. “We want to keep riding this wave,” Bale said.
They do not want to wave goodbye just yet.
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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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Mohammed bin Zayed Majlis
Yuki Means Happiness
Alison Jean Lester
John Murray
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Scores in brief:
Day 1
New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38
Pakistan (1st innings) 59-2 (23 overs)
The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
MATCH INFO
Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD
The biog
Favourite Emirati dish: Fish machboos
Favourite spice: Cumin
Family: mother, three sisters, three brothers and a two-year-old daughter
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
Fines for littering
In Dubai:
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
My Cat Yugoslavia by Pajtim Statovci
Pushkin Press
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Normal People
Sally Rooney, Faber & Faber
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
If you go
The flights
Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
The cruise
The Gypsy by Mekong Kingdoms has two cruising options: a three-night, four-day trip upstream cruise or a two-night, three-day downstream journey, from US$5,940 (Dh21,814), including meals, selected drinks, excursions and transfers.
The hotels
Accommodation is available in Luang Prabang at the Avani, from $290 (Dh1,065) per night, and at Anantara Golden Triangle Elephant Camp and Resort from $1,080 (Dh3,967) per night, including meals, an activity and transfers.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million