Mario Gotze took two shirts and a warm-up bib into the Maracana stadium for the 2014 World Cup final. Just before extra-time, after loosening up along the touchline, he was told by his manager, Joachim Low, to “go out and show them you’re as good as Messi.”
Gotze, on as a late substitute, went on to score the goal against Argentina that earned Germany their gold medals. He displayed his for the cameras alongside the second jersey he had carried onto the bench, a number 21 bearing the surname of his friend and colleague Marco Reus.
Most winning finalists at football’s greatest event extend their thoughts, at the moment of triumph, to a wider fraternity of teammates and support staff who, for one reason or another, cannot be among them.
Reus, the Borussia Dortmund striker, was the most conspicuous absentee from the German celebrations in Rio de Janeiro, ruled out by an ankle injury just before the tournament began.
It was not Reus’s first such setback. As a 21-year-old freshly capped prospect, injury struck him just before the 2010 World Cup. As a 33-year-old captain of Dortmund with five assists and two goals from his last three appearances for his country, he now dreads another heartbreak.
His chances of going to Qatar 2022 hang in the balance, amid concern that his return, off the bench in his club’s weekend defeat to Union Berlin, after a month out with another ankle problem may have come too soon.
By the end of Friday, Germany manager Hansi Flick, along with his 31 counterparts preparing for next month’s tournament in Qatar, must submit to Fifa a longlist of players they intend to pick their 26-man squads from.
The parameters are broad at this stage, Fifa allowing a maximum of 55 pre-chosen candidates before final squads are named on November 14. But tough phone calls will still be made, players being informed they have not made the first cut-off.
Flick has this week been seeking information on Reus’s condition. He was weighing up Gotze’s possible value, too, to a squad where the choice of attacking candidates can seem plentiful, a number of younger German talents having overtaken the attacker in the hierarchy over the eight years since the 2014 World Cup-winning hero eclipsed Messi in extra-time.
Gotze has suffered serious illness and various injuries in a period that has seen him move from Bayern Munich, to Dortmund and to PSV Eindhoven before returning, with some of his old verve, to the Bundesliga and Eintracht Frankfurt. Flick has been in touch with Gotze, but it is still nearly five years since he last played for Germany.
He would be an outlier in Flick’s longlist, his chances, at 30, of another crack at the World Cup probably depending on others being unavailable. Flick has concerns not only over Reus, but Bayern Munich's Leroy Sane, who suffered a muscle tear last Sunday.
One world champion facing up gloomily to watching events in Qatar from long distance is Chelsea’s N‘Golo Kante, whose hamstring problem is forecast to keep him out of action until the new year.
Kante, the midfield motor of France’s triumph in 2018, is a significant loss for Les Bleus in an area of the pitch where manager Didier Deschamps has other worries.
Paul Pogba has only just returned to light training following surgery he had hoped to delay until after Qatar 2022. He joined Juventus in the summer, where the gravity of his knee injury became apparent, hastening him to the operating table.
Pogba has not seen any competitive action for six months. He has a maximum of six possible fixtures for troubled Juventus to prove he is World Cup-ready.
No such opportunity for Diogo Jota, the Liverpool forward, who feared, rightly, for his chances of making Portugal’s squad as soon as he was stretchered off late in his club’s victory against Manchester City on Sunday . “One of my dreams has collapsed,” he told supporters, reconciled to be just “a supporter” when his country head to the Gulf.
Others who await the naming of provisional squads with no suspense, but only sadness include Jota’s ex-Liverpool colleague, Gini Wijnaldum, who wore the Dutch captain’s armband at the last European Championship but effectively gave up his Netherlands number eight jersey for the rest of 2022 when he broke his leg shortly after making his Roma debut in August.
England’s midfield resources are likewise under threat of being diminished, with City’s Kalvin Phillips racing against time to shake off a shoulder problem. The famed English wealth of talent at right-back is also thinning, with Chelsea’s Reece James a serious fitness doubt and Kyle Walker in recuperation.
UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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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
Know your camel milk:
Flavour: Similar to goat’s milk, although less pungent. Vaguely sweet with a subtle, salty aftertaste.
Texture: Smooth and creamy, with a slightly thinner consistency than cow’s milk.
Use it: In your morning coffee, to add flavour to homemade ice cream and milk-heavy desserts, smoothies, spiced camel-milk hot chocolate.
Goes well with: chocolate and caramel, saffron, cardamom and cloves. Also works well with honey and dates.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five hymns the crowds can join in
Papal Mass will begin at 10.30am at the Zayed Sports City Stadium on Tuesday
Some 17 hymns will be sung by a 120-strong UAE choir
Five hymns will be rehearsed with crowds on Tuesday morning before the Pope arrives at stadium
‘Christ be our Light’ as the entrance song
‘All that I am’ for the offertory or during the symbolic offering of gifts at the altar
‘Make me a Channel of your Peace’ and ‘Soul of my Saviour’ for the communion
‘Tell out my Soul’ as the final hymn after the blessings from the Pope
The choir will also sing the hymn ‘Legions of Heaven’ in Arabic as ‘Assakiroo Sama’
There are 15 Arabic speakers from Syria, Lebanon and Jordan in the choir that comprises residents from the Philippines, India, France, Italy, America, Netherlands, Armenia and Indonesia
The choir will be accompanied by a brass ensemble and an organ
They will practice for the first time at the stadium on the eve of the public mass on Monday evening