Weather for the first week of the Fifa World Cup in Qatar is expected to cool down from the higher than expected temperatures experienced this week.
Temperatures in the Gulf region are normally below 30°C by mid-November, but have been above that in recent weeks.
After reaching a high of 34°C on Saturday, temperatures in Doha have remained above 30°C this week,
On Thursday and Friday the temperature will reach 32°C according to Accuweather, dropping to 29°C on Saturday, when there is expected to be increased cloud cover and winds picking up in the afternoon.
On Sunday, the weather is forecast to reach a high of 29°C, with winds increasing to 26km/h.
When the World Cup kicks off at 8pm, with hosts Qatar's match against Ecuador, it is expected to be about 24°C, with humidity of 63 per cent.
Looking ahead to next week, Monday will be breezy and pleasant, with temperatures reaching 26°C and a low of 18°C.
Temperatures for England's opening match against Iran are expected to be 26°C at kick-off, dropping to 24°C by full-time, according to Weather.com.
For Wales's first game against the USA, which kicks off at 11pm local time, temperatures will have dropped to 23°C.
There will be a further drop in temperatures on Tuesday, with a high of 24°C, dropping to 20°C at night.
Saudi Arabia open their campaign against Argentina at 2pm on Tuesday, and temperatures are expected to be 28°C.
By the time France kick-off against Australia at 11pm, the temperature will have dropped to 24°C.
Wednesday, Thursday and Friday will see the mercury rise to 27°C, with Accuweather giving a 'real feel' temperature of 30°C. The temperatures will stay relatively high at 23°C at night.
Next Saturday, the daytime temperature will drop back to 26°C, with a night-time low of 18°C expected.
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Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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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