• ALL-TIME TOP WORLD CUP GOALSCORERS: =30) Oldrich Nejedly (Czechoslovakia) seven goals in six games. Getty
    ALL-TIME TOP WORLD CUP GOALSCORERS: =30) Oldrich Nejedly (Czechoslovakia) seven goals in six games. Getty
  • =30) Careca (Brazil) seven goals in nine games.
    =30) Careca (Brazil) seven goals in nine games.
  • =30) Andrzej Szarmach (Poland, on floor) seven goals in 13 games. Getty
    =30) Andrzej Szarmach (Poland, on floor) seven goals in 13 games. Getty
  • =30) Luis Suarez (Uruguay) seven goals in 13 games. AFP
    =30) Luis Suarez (Uruguay) seven goals in 13 games. AFP
  • =30) Johnny Rep (Netherlands) seven goals in 14 games. AFP
    =30) Johnny Rep (Netherlands) seven goals in 14 games. AFP
  • =30) Hans Schaefer (Germany) seven goals in 15 games. Getty
    =30) Hans Schaefer (Germany) seven goals in 15 games. Getty
  • =30) Cristiano Ronaldo (Portugal) seven goals in 17 games. AP
    =30) Cristiano Ronaldo (Portugal) seven goals in 17 games. AP
  • =14) Oscar Miguez (Uruguay) eight goals in seven games. Getty =14) Leonidas (Brazil) eight goals in five games. =14) Guillermo Stabile (Argentina) eight goals in four games.
    =14) Oscar Miguez (Uruguay) eight goals in seven games. Getty =14) Leonidas (Brazil) eight goals in five games. =14) Guillermo Stabile (Argentina) eight goals in four games.
  • =24) Rudi Voeller (Germany) eight goals in 15 games. AFP
    =24) Rudi Voeller (Germany) eight goals in 15 games. AFP
  • =24) Rivaldo (Brazil) eight goals in 14 games. Getty
    =24) Rivaldo (Brazil) eight goals in 14 games. Getty
  • =24) Diego Maradona (Argentina) eight goals in 21 games. AFP
    =24) Diego Maradona (Argentina) eight goals in 21 games. AFP
  • =14) Uwe Seeler (Germany) nine goals in 21 games. AFP
    =14) Uwe Seeler (Germany) nine goals in 21 games. AFP
  • =14) Karl-Heinz Rummenigge (Germany) nine goals in 19 games. AFP
    =14) Karl-Heinz Rummenigge (Germany) nine goals in 19 games. AFP
  • =14) Jairzinho (Brazil) Nine goals in 16 games. AFP
    =14) Jairzinho (Brazil) Nine goals in 16 games. AFP
  • =14) Paolo Rossi (Italy) nine goals in 14 games. Action Images
    =14) Paolo Rossi (Italy) nine goals in 14 games. Action Images
  • =14) Roberto Baggio (Italy) nine goals in 16 games. Getty
    =14) Roberto Baggio (Italy) nine goals in 16 games. Getty
  • =14) David Villa (Spain) nine goals in 12 games. Getty
    =14) David Villa (Spain) nine goals in 12 games. Getty
  • =14) Vava (Brazil) nine goals in 10 games. AFP
    =14) Vava (Brazil) nine goals in 10 games. AFP
  • =14) Christian Vieri (Italy) nine goals in nine games. AFP
    =14) Christian Vieri (Italy) nine goals in nine games. AFP
  • =14) Eusebio (Portugal) nine goals in six games.
    =14) Eusebio (Portugal) nine goals in six games.
  • =14) Ademir (Brazil) nine goals in six games. AFP
    =14) Ademir (Brazil) nine goals in six games. AFP
  • =8) Grzegorz Lato (Poland) 10 goals in 20 games. Getty
    =8) Grzegorz Lato (Poland) 10 goals in 20 games. Getty
  • =8) Thomas Muller (Germany) 10 goals in 16 games. Getty
    =8) Thomas Muller (Germany) 10 goals in 16 games. Getty
  • =8) Teofilo Cubillas (Peru) 10 goals in 13 games. AFP
    =8) Teofilo Cubillas (Peru) 10 goals in 13 games. AFP
  • =8) Gary Lineker (England) 10 goals in 12 games.
    =8) Gary Lineker (England) 10 goals in 12 games.
  • =8) Gabriel Batistuta (Argentina) 10 goals in 12 games. Getty
    =8) Gabriel Batistuta (Argentina) 10 goals in 12 games. Getty
  • =8) Helmut Rahn (Germany) 10 goals in 10 games. AP
    =8) Helmut Rahn (Germany) 10 goals in 10 games. AP
  • =6) Jurgen Klinsmann (Germany) 11 goals in 17 games. Getty
    =6) Jurgen Klinsmann (Germany) 11 goals in 17 games. Getty
  • =6) Sandor Kocsis (Hungary) 11 goals in five games. Getty
    =6) Sandor Kocsis (Hungary) 11 goals in five games. Getty
  • 5) Pele (Brazil) 12 goals in 14 games. Action Images
    5) Pele (Brazil) 12 goals in 14 games. Action Images
  • 4) Just Fontaine (France) 13 goals in six games. AFP
    4) Just Fontaine (France) 13 goals in six games. AFP
  • 3) Gerd Muller (Germany) 14 goals in 13 games. AP
    3) Gerd Muller (Germany) 14 goals in 13 games. AP
  • 2) Ronaldo (Brazil) 15 goals in 19 games. AP
    2) Ronaldo (Brazil) 15 goals in 19 games. AP
  • 1) Miroslav Klose (Germany) 16 goals in 24 games. Getty
    1) Miroslav Klose (Germany) 16 goals in 24 games. Getty

Ronaldo, Muller, Maradona, Pele: All-time top World Cup goalscorers - in pictures


  • English
  • Arabic

The World Cup begins in Qatar this weekend when the host nation takes on Ecuador in Doha.

Reigning champions France begin their campaign two days later when they take on Australia looking to retain the trophy they won in Russia four years ago.

The French defeated 4-2 Croatia in the Moscow final when Antoine Griezmann, Paul Pogba – who misses this year's finals due to injury – and Kyilian Mbappe were among the scorers.

Griezmann, Mbappe – along with Belgium's Romelu Lukaku, Cristiano Ronaldo of Portugal and Russia's Denis Cheryshev – finished second in the top-scorers chart with four goals.

But it was England's Harry Kane who secured the tournament's Golden Boot when the Three Lions captain ending up with six goals, helping his country to a fourth-place finish.

In Brazil 2014 – when Germany became world champions for a fourth time – it was Colombia's James Rodriguez who took home the Golden Boot after scoring six goals, finishing one ahead of Germany's Thomas Muller, and two clear of Lionel Messi of Argentina, Brazil's Neymar and Robin van Persie of the Netherlands.

In the gallery above you can see who makes the list of all-time World Cup finals goalscorers. To move on to the next photo, click on the arrows or swipe if using a mobile device.

How to help

Call the hotline on 0502955999 or send "thenational" to the following numbers:

2289 - Dh10

2252 - Dh50

6025 - Dh20

6027 - Dh100

6026 - Dh200

The squad traveling to Brazil:

Faisal Al Ketbi, Ibrahim Al Hosani, Khalfan Humaid Balhol, Khalifa Saeed Al Suwaidi, Mubarak Basharhil, Obaid Salem Al Nuaimi, Saeed Juma Al Mazrouei, Saoud Abdulla Al Hammadi, Taleb Al Kirbi, Yahia Mansour Al Hammadi, Zayed Al Kaabi, Zayed Saif Al Mansoori, Saaid Haj Hamdou, Hamad Saeed Al Nuaimi. Coaches Roberto Lima and Alex Paz.

 

 

Ferrari
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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

Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E6.5-litre%20V12%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E725hp%20at%207%2C750rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E716Nm%20at%206%2C250rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20dual-clutch%20auto%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EQ4%202023%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh1%2C650%2C000%3C%2Fp%3E%0A

Where to Find Me by Alba Arikha
Alma Books 

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

The specs

Engine: 2.0-litre 4-cylinder turbo

Power: 258hp from 5,000-6,500rpm

Torque: 400Nm from 1,550-4,000rpm

Transmission: Eight-speed auto

Fuel consumption: 6.1L/100km

Price: from Dh362,500

On sale: now

ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
Asia Cup Qualifier

Final
UAE v Hong Kong

TV:
Live on OSN Cricket HD. Coverage starts at 5.30am

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

'Joker'

Directed by: Todd Phillips

Starring: Joaquin Phoenix

Rating: Five out of five stars

OPENING FIXTURES

Saturday September 12

Crystal Palace v Southampton

Fulham v Arsenal

Liverpool v Leeds United

Tottenham v Everton

West Brom v Leicester

West Ham  v Newcastle

Monday  September 14

Brighton v Chelsea

Sheffield United v Wolves

To be rescheduled

Burnley v Manchester United

Manchester City v Aston Villa

Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

Updated: November 18, 2022, 11:09 AM