Qatar coach Felix Sanchez selected a 26-man squad for the World Cup on Friday exclusively made up of home-based players led by attacking trio Akram Afif, Almoez Ali and Hassan Al-Haydos.
The tournament hosts are playing at the World Cup for the first time and face Ecuador in the opening match on November 20. Qatar will also meet Senegal and the Netherlands in Group A.
Sanchez and his players have been staying together in near-lockdown since June while holding training camps in Spain and Austria.
It is a similar approach to that of South Korea 20 years ago when the co-hosts made a shock run to the semi-finals of the 2002 World Cup.
Sanchez, who learned his trade over 10 years with Barcelona's youth teams, guided Qatar to a 3-1 victory over Japan in the 2019 Asian Cup final for the country's first major international title.
"In 2019, it was difficult to imagine that Qatar could win the Asian Cup," Sanchez said recently in an interview with Spanish sports daily Marca.
"Obviously, I'm not talking about winning the World cup but to play at a good level against these three opponents is our challenge. Afterwards, it's football and anything can happen."
Qatar World Cup squad
Goalkeepers: Saad Al-Sheeb, Meshaal Barsham, Yousef Hassan
Defenders: Pedro Miguel, Musab Khoder, Tarek Salman, Bassam Al-Rawi, Boualem Khoukhi, Abdelkarim Hassan, Ismaeel Mohammad, Homam Ahmed
Midfielders: Jassem Gaber, Ali Asad, Assim Madibo,, Mohammed Waad, Salem Al-Hajri, Mostafa Tarek Mashaal, Karim Boudiaf, Abdulaziz Hatem
Forwards: Naif Al-Hadhrami, Ahmed Alaaeldin, Hassan Al-Haydos, Akram Afif, Almoez Ali, Mohammed Muntari, Khalid Muneer Mazeed
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War on waste
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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