Memphis Depay trained with the Netherlands squad in Qatar this week but will miss the opening game. AFP
Memphis Depay trained with the Netherlands squad in Qatar this week but will miss the opening game. AFP
Memphis Depay trained with the Netherlands squad in Qatar this week but will miss the opening game. AFP
Memphis Depay trained with the Netherlands squad in Qatar this week but will miss the opening game. AFP

World Cup

Blow for Netherlands as Memphis Depay ruled out of World Cup opener against Senegal

Barca forward to miss clash in Doha on Monday against African champions who will be without talisman Mane

The National

November 20, 2022

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LIVE: Senegal take on the Netherlands in Group A

Netherlands suffered a blow to their World Cup plans when attacker Memphis Depay was ruled out of their opening match against Senegal.

The Dutch are due to began their campaign against the reigning African champions, who have themselves already lost the services of their own key striker, with Sadio Mane missing the tournament in Qatar due to injury.

Depay has been struggling with a hamstring problem for two months but this week told reporters he was fit to play after taking part in training.

“It will be a blow for us just like Sadio Mane missing for Senegal is a blow for them,” Netherlands manager Louis Van Gaal said of Monday’s Group A clash at the Al Thumama Stadium in Doha.

“Mane is an extraordinary player. I wanted him when I was the manager at Manchester United. I chased him at the time.

“I am a fan of Mane. He can break open a match and I would say Senegal will really miss him.

“But the same applies to us. We are missing our top scorer and king of the assists [in Depay].”

The 71-year-old, in his third stint as national coach and who led the Dutch to a third-placed finish in Brazil in 2014, said the quality in his squad is even higher than the team he brought to Brazil.

“I believe that this group of players are well-connected to each other together, they work well together in a professional way, and I think that will always contribute to success.

  • HOW THE NETHERLANDS QUALIFIED FOR WORLD CUP 2022: (Group G): March 24, 2021. Turkey 4 (Yilmaz (15', pen 34', 81'), Calhanoglu 46') Netherlands 2 (Klaassen 75', De Jong 76'): A disastrous start to the campaign for the Dutch as a Burak Yilmaz hat-trick condemned Frank de Boer's team to defeat, with Memphis Depay also missing a penalty. De Boer said: “Very disappointing result, and also the way that result came about. Our tempo should have been higher, especially before the break.” AFP
    HOW THE NETHERLANDS QUALIFIED FOR WORLD CUP 2022: (Group G): March 24, 2021. Turkey 4 (Yilmaz (15', pen 34', 81'), Calhanoglu 46') Netherlands 2 (Klaassen 75', De Jong 76'): A disastrous start to the campaign for the Dutch as a Burak Yilmaz hat-trick condemned Frank de Boer's team to defeat, with Memphis Depay also missing a penalty. De Boer said: “Very disappointing result, and also the way that result came about. Our tempo should have been higher, especially before the break.” AFP
  • March 27, 2021. Netherlands 2 (Berghuis 32', L de Jong 69') Latvia 0. A much-needed pick-me-up for the Dutch after the Turkey defeat with Frank de Boer's side creating a remarkable 37 chances - although only finding the net twice - to kick-start their campaign. “I'm very happy with it and proud,” said Steven Berghuis, who scored his first international goal. “It's what you work hard for. I want to be important for Oranje. It's unbelievable it was [only] 1-0 after the first half.” Getty
    March 27, 2021. Netherlands 2 (Berghuis 32', L de Jong 69') Latvia 0. A much-needed pick-me-up for the Dutch after the Turkey defeat with Frank de Boer's side creating a remarkable 37 chances - although only finding the net twice - to kick-start their campaign. “I'm very happy with it and proud,” said Steven Berghuis, who scored his first international goal. “It's what you work hard for. I want to be important for Oranje. It's unbelievable it was [only] 1-0 after the first half.” Getty
  • March 30, 2021. Gibraltar 0 Netherlands 7 (Berghuis 41', L de Jong 55', Depay 61', 88', Wijnaldum 62', Malen 64', Van de Beek 85'): Mission achieved for manager Frank de Boer who had said before the game that he wanted to win by at least five goals, although it took more than 40 minutes for the floodgates to open. De Boer said: “The first 20 minutes were difficult. After that we started creating chances, but we couldn’t convert them and ... it started to get frustrating. But we knew that eventually things would fall into place.” Getty
    March 30, 2021. Gibraltar 0 Netherlands 7 (Berghuis 41', L de Jong 55', Depay 61', 88', Wijnaldum 62', Malen 64', Van de Beek 85'): Mission achieved for manager Frank de Boer who had said before the game that he wanted to win by at least five goals, although it took more than 40 minutes for the floodgates to open. De Boer said: “The first 20 minutes were difficult. After that we started creating chances, but we couldn’t convert them and ... it started to get frustrating. But we knew that eventually things would fall into place.” Getty
  • September 1, 2021. Norway 1 (Haaland 20') Netherlands (Klaassen 37'): Davy Klaassen scored for the Dutch after Erling Haaland had put Norway into an early lead to earn a point for returning manager Louis van Gaal, who had replaced Frank de Boer who left the role after a disappointing Euro 2020. Van Gaal said: “I told the players that we had been careless. But that’s also because of the way Norway played. We can think that this Dutch national team is world-class, but it is not." AFP
    September 1, 2021. Norway 1 (Haaland 20') Netherlands (Klaassen 37'): Davy Klaassen scored for the Dutch after Erling Haaland had put Norway into an early lead to earn a point for returning manager Louis van Gaal, who had replaced Frank de Boer who left the role after a disappointing Euro 2020. Van Gaal said: “I told the players that we had been careless. But that’s also because of the way Norway played. We can think that this Dutch national team is world-class, but it is not." AFP
  • September 4, 2021. Netherlands 4 (Depay pen 38', 62', Wijnaldum 70', Gakpo 76') Montenegro 0. Memphis Depay reached 30 goals for his country with a double as manager Louis van Gaal earned the first win of his third reign in charge. Van Gaal said: "We started very badly – in the first 15 minutes, we seemed to have stress. But after 15-to-20 minutes we picked ourselves up ... I think that is very good in itself." EPA
    September 4, 2021. Netherlands 4 (Depay pen 38', 62', Wijnaldum 70', Gakpo 76') Montenegro 0. Memphis Depay reached 30 goals for his country with a double as manager Louis van Gaal earned the first win of his third reign in charge. Van Gaal said: "We started very badly – in the first 15 minutes, we seemed to have stress. But after 15-to-20 minutes we picked ourselves up ... I think that is very good in itself." EPA
  • September 7, 2021. Netherlands 6 (Klaassen 1', Depay 16', 38' pen 54', Til 80', Malen 90') Turkey 1 (Under 90+2'): Sweet revenge for the Dutch after their defeat back in March. Memphis Depay grabbed a hat-trick to send Van Gaal's team top of the group. “I enjoy playing," Depay said. "I’m having a great time and I’m in great shape. I’m 27. I had a serious injury, which was now a while back, but I don’t forget it easily. I worked hard, but now I’m back." EPA
    September 7, 2021. Netherlands 6 (Klaassen 1', Depay 16', 38' pen 54', Til 80', Malen 90') Turkey 1 (Under 90+2'): Sweet revenge for the Dutch after their defeat back in March. Memphis Depay grabbed a hat-trick to send Van Gaal's team top of the group. “I enjoy playing," Depay said. "I’m having a great time and I’m in great shape. I’m 27. I had a serious injury, which was now a while back, but I don’t forget it easily. I worked hard, but now I’m back." EPA
  • October 8, 2021. Latvia 0 Netherlands 1 (Klaassen 19'): Davy Klaassen grabbed the only goal of the game to make it three victories on the spin for manager Louis van Gaal with the Dutch sitting top of the group by two points. "We should have been better. But three points are very important for qualification,” captain Virgil van Dijk said. AP
    October 8, 2021. Latvia 0 Netherlands 1 (Klaassen 19'): Davy Klaassen grabbed the only goal of the game to make it three victories on the spin for manager Louis van Gaal with the Dutch sitting top of the group by two points. "We should have been better. But three points are very important for qualification,” captain Virgil van Dijk said. AP
  • October 11, 2021. Netherlands 6 (Van Dijk 9', Depay 21', pen 45+3'), Dumfries 48', Danjuma 75', Malen 86') Gibraltar 0: Memphis Depay was back in the goals with a double - while also missing a penalty - as the Dutch coasted to an easy victory to maintain their two-point lead at the top over Norway. Van Gaal said: "Aside from the six goals we created an incredible amount of chances and hardly gave any away. I complimented the team on the way they executed the plan, because it was nice to watch." AFP
    October 11, 2021. Netherlands 6 (Van Dijk 9', Depay 21', pen 45+3'), Dumfries 48', Danjuma 75', Malen 86') Gibraltar 0: Memphis Depay was back in the goals with a double - while also missing a penalty - as the Dutch coasted to an easy victory to maintain their two-point lead at the top over Norway. Van Gaal said: "Aside from the six goals we created an incredible amount of chances and hardly gave any away. I complimented the team on the way they executed the plan, because it was nice to watch." AFP
  • November 13, 2021. Montenegro 2 (Vukotic 82', Vujnovic 86') Netherlands 2 (Depay pen 25', 54'): Louis van Gaal's side had looked set to secure progress to Qatar with a game to spare until two goals in the final 10 minutes earned Montenegro a point. Van Gaal said: “We have not performed well, at a stage when we have had it in our hands. I cannot explain it ... we were 2-0 up, and all we had to do was play the ball around. We lost the ball at times when we shouldn't have.” Reuters
    November 13, 2021. Montenegro 2 (Vukotic 82', Vujnovic 86') Netherlands 2 (Depay pen 25', 54'): Louis van Gaal's side had looked set to secure progress to Qatar with a game to spare until two goals in the final 10 minutes earned Montenegro a point. Van Gaal said: “We have not performed well, at a stage when we have had it in our hands. I cannot explain it ... we were 2-0 up, and all we had to do was play the ball around. We lost the ball at times when we shouldn't have.” Reuters
  • November 16, 2021. Netherlands 2 (Bergwijn 84', Depay 90+1') Norway 0: Two late goals from Steven Bergwijn and Memphis Depay sealed the Dutch a place in Qatar after a drab game with neither team prepared to take too many attacking risks. "It's actually been a fantastic week because we got to know each other in lows, but also in highs," said Van Gaal. "I really think they executed the plan brilliantly today." EPA
    November 16, 2021. Netherlands 2 (Bergwijn 84', Depay 90+1') Norway 0: Two late goals from Steven Bergwijn and Memphis Depay sealed the Dutch a place in Qatar after a drab game with neither team prepared to take too many attacking risks. "It's actually been a fantastic week because we got to know each other in lows, but also in highs," said Van Gaal. "I really think they executed the plan brilliantly today." EPA

“In 2014 we came third with a squad that was of lesser quality than this one, and with this group I expect more.”

Senegal manager Aliou Cisse has told his younger players that it is their time to shine in the absence of Mane after the Bayern Munich forward, who has scored 33 goals in 92 internationals, lost his race to recover from a shin injury.

“First of all, I'm sad for the boy, for Sadio Mane, and then for the national team, but of course it's his health that counts,” he said.

“Of course we won't hide the importance of Sadio Mane for the Senegalese team – he's very important, a coach builds his team around his best players.

“But there's also a group here with experienced players, with young players ready to step up. We've had to play matches before without Sadio Mane.”

Krepin Diatta, 23, is one of those who could fill the void left by Mane. “When you talk about the spirit and morale, of course it affects you. He is our best player and a leader,” said the Monaco forward.

“But we are determined to do what we can without him. We are going to have to work harder individually and harder as a team.

“We still have a very strong mentality, we are comfortable being together and we are strong together.”

  • Senegal players celebrate after their penalty shoot-out win over Egypt that saw them qualify for the World Cup finals in Qatar. EPA
    Senegal players celebrate after their penalty shoot-out win over Egypt that saw them qualify for the World Cup finals in Qatar. EPA
  • Egypt's Mohamed Salah and Sadio Mane of Senegal battle for the ball during the World Cup qualifier at the Diamniadio Olympic Stadium in Dakar on March 29, 2022. EPA
    Egypt's Mohamed Salah and Sadio Mane of Senegal battle for the ball during the World Cup qualifier at the Diamniadio Olympic Stadium in Dakar on March 29, 2022. EPA
  • Senegal's Nampalys Mendy under pressure from Omar Marmoush of Egypt. AFP
    Senegal's Nampalys Mendy under pressure from Omar Marmoush of Egypt. AFP
  • Senegal's Sadio Mane celebrates after the match. EPA
    Senegal's Sadio Mane celebrates after the match. EPA
  • Senegal's Bouna Sarr passes the ball under pressure from Yasser Ibrahim of Egypt. AFP
    Senegal's Bouna Sarr passes the ball under pressure from Yasser Ibrahim of Egypt. AFP
  • Senegal's Saliou Ciss battles with Emam Ashour of Egypt. AFP
    Senegal's Saliou Ciss battles with Emam Ashour of Egypt. AFP
  • Egypt's Mohamed Salah after missing in the shoot-out while Senegal goalkeeper Edouard Mendy celebrates. AP
    Egypt's Mohamed Salah after missing in the shoot-out while Senegal goalkeeper Edouard Mendy celebrates. AP
  • Senegal's Sadio Mane finishes past Egypt goalkeeper Mohamed El Shennawy in the shoot-out. AP
    Senegal's Sadio Mane finishes past Egypt goalkeeper Mohamed El Shennawy in the shoot-out. AP
  • Egypt's Mohamed Salah under pressure from Saliou Ciss of Senegal. AP
    Egypt's Mohamed Salah under pressure from Saliou Ciss of Senegal. AP
  • Senegal attacker Sadio Mane on the ball. AFP
    Senegal attacker Sadio Mane on the ball. AFP
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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

While you're here
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

E-cigarettes report
The specs: 2019 Infiniti QX50

Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)

The specs

Price: From Dh180,000 (estimate)

Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder

Transmission: Eight-speed automatic

Power: 320hp @ 5,700rpm

Torque: 400Nm @ 2,200rpm

Fuel economy, combined: 9.7L / 100km

The specs: 2018 Maserati GranTurismo/GranCabrio

Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)

Engine 4.7L V8

Transmission Six-speed automatic

Power 460hp @ 7,000rpm

Torque 520Nm @ 4,750rpm

Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

What's in the deal?

Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024

India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.

India will also cut automotive tariffs to 10% under a quota from over 100% currently.

Indian employees in the UK will receive three years exemption from social security payments

India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery

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UAE currency: the story behind the money in your pockets
Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

COMPANY PROFILE
Name: Mamo 

 Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua

 Based: Dubai, UAE

 Number of employees: 28

 Sector: Financial services

 Investment: $9.5m

 Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors. 

 

First Person
Richard Flanagan
Chatto & Windus 

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

 

Transgender report
The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

TICKETS

Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.

McLaren GT specs

Engine: 4-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 630Nm

Price: Dh875,000

On sale: now

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 three: the age of the electric vehicle begins

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

Read part one: how cars came to the UAE

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Updated: November 21, 2022, 4:26 PM
World CupNetherlandsSenegalSadio Mane