Ghana qualified for their fourth World Cup after defeating West African rivals Nigeria on away goals in Abuja.
After a goalless first leg, Thomas Partey scored what turned out to be the crucial goal after 10 minutes, following a dreadful error by goalkeeper Francis Uzoho, despite Nigeria levelling the scores through captain William Troost-Ekong from the penalty spot.
There were ugly scenes at full-time, though, as angry Super Eagles fans peppered Ghana's players and staff with water bottles thrown from the stands as they left the pitch.
“I'm really delighted, exhausted,” Ghana manager Otto Addo said after the game.
“It was a tough match, but we fight our way through. We had some problems in the first half but we did some changes, the players adapted very well.
“We were lucky, I feel pity for Nigeria, but that is football. I really want to thank God for getting us through to the World Cup.”
In Qatar, Ghana have been drawn in Group H alongside Portugal, Uruguay and South Korea.
Ghana's fixtures in Qatar
November 24 Portugal v Ghana – Stadium 974 (8pm)
November 28 South Korea v Ghana – Education City Stadium (5pm)
December 2 Ghana v Uruguay – Al Janoub Stadium (7pm)
Qualifying results
Second round (Group G)
September 3, 2021 Ghana 1 (Wakaso 35') Ethiopia 0
September 6, 2021 South Africa 1 (Hlongwane 83') Ghana 0
October 9, 2021 Ghana 3 (Kudus 5', Partey 66', A. Ayew 87') Zimbabwe 1 (Musona pen 49')
October 12, 2021 Zimbabwe 0 Ghana 1 (Partey 31')
November 11, 2021 Ethiopia 1 (Mahachi 39') Ghana 1 (Nassir 86')
November 14, 2021 Ghana 1 (A. Ayew pen 33') South Africa 0
Third round
First leg: March 25, 2022 Ghana 0 Nigeria 0
Second leg: March 29, 2022 Nigeria 1 (Troost-Ekong pen 22') Ghana 1 (Partey 10'). Ghana won on away goals
Two products to make at home
Toilet cleaner
1 cup baking soda
1 cup castile soap
10-20 drops of lemon essential oil (or another oil of your choice)
Method:
1. Mix the baking soda and castile soap until you get a nice consistency.
2. Add the essential oil to the mix.
Air Freshener
100ml water
5 drops of the essential oil of your choice (note: lavender is a nice one for this)
Method:
1. Add water and oil to spray bottle to store.
2. Shake well before use.
Washmen Profile
Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
Based: Dubai, UAE
Sector: Laundry
Employees: 170
Funding: about $8m
Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
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
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
