Road to Qatar: how Ecuador qualified for World Cup 2022 - in pictures

Just nine weeks before Ecuador were due to face Qatar in the opening game of the World Cup finals, the South Americans finally received the news they had been waiting for.

Ecuador had finished fourth in the Conmebol qualification group to qualify for the finals behind table-topping Brazil, second-placed Argentina and Uruguay in third.

But a shadow had been hanging over their success after Ecuador were accused of fielding an ineligible player during the qualifiers.

Chile and Peru, the top candidates to replace Ecuador in the tournament, had claimed that defender Byron Castillo was born in Colombia, not Ecuador, and therefore should not have been allowed to play. The right-back had appeared in eight of their 18 qualifiers.

In June, after Chile had launched the initial accusation, Fifa’s disciplinary committee cleared Ecuador of wrongdoing. Peru then joined Chile in an appeal against the verdict.

Finally, on September 16, Fifa’s appeal committee ruled that, “on the basis of the documents presented, the player was to be considered as holding permanent Ecuadorian nationality” and therefore eligible to represent the country. Ecuador were clear to play.

In Qatar, they were drawn in Group A alongside Qatar, Senegal and the Netherlands.

In the gallery above, you can see how Ecuador qualified for the finals that kick off on November 20. To view the next image, click on the arrows or just swipe if on a mobile device.

Ecuador's fixtures in Qatar

November 20 Qatar v Ecuador – Al Bayt Stadium (8pm)

November 25 Netherlands v Ecuador – Khalifa International Stadium (8pm)

November 29 Ecuador v Senegal – Khalifa International Stadium (7pm)

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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Apple Watch Series 4
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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

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Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”

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Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
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On sale: now

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

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