World Cup Group E: Japan face tough task to advance to knockout stage

At the 2018 World Cup in Russia, Japan became the first beneficiaries of the fair play rule, progressing from the group phase ahead of Senegal after receiving fewer yellow cards, having finished with identical points, goals scored and goals against.

Considering they face Germany and Spain in Qatar, the Samurai Blue could require another remarkable set of events if they are to make it out of the group stages for the fourth time in seven attempts.

However, Hajime Moriyasu’s side showed in qualification that they are able to turn up when it matters.

After losing two of their first three matches in the third round of Asia qualifying, Japan then went on to win their next six before drawing their final match and finishing comfortably ahead of Australia to take the second automatic qualifying spot.

Japan's Takumi Minamino under pressure from Tunisia's Bilel Ifa during the international friendly on June 14, 2022 in Suita, Osaka. Getty

A 2-0 win over the Socceroos in the penultimate match made sure of this, with Kaoru Mitoma scoring a brace.

Junya Ito, who joined Stade de Reims from Genk in the summer, proved to be the difference for Japan as he scored in the first four wins of that run, including a brilliant strike against Saudi Arabia after setting up Takumi Minamino for the opener.

Since securing their qualification for the World Cup, Japan lost 3-0 to Tunisia in the Kirin Cup final but then went on to beat South Korea on their way to winning the EAFF E-1 Football Championship.

In Qatar, they will look to be tight at the back and spring into life with swift counter-attacks helped by their aggressive wingplay, hoping to secure one of those coveted top two spots.

Manager: Hajime Moriyasu

Star player: Junya Ito

One to watch: Ao Tanaka

World Cup finals: 1998, 2002, 2006, 2010, 2014, 2018

Fixtures: Nov 23 v Germany; Nov 27 v Costa Rica; Dec 1 v Spain

Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital

Sector of operation: Transport

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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.

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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

Saudi Cup race day

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