The long, sometimes agonising, wait finally complete, Qatar’s quest for a statement worthy of the occasion extinguished not long after Morgan Freeman and the fireworks.
Ecuador and Enner Valencia were the great party poopers on Sunday night in Al Khor, the South Americans striking twice early on to claim the opening match of the first Fifa World Cup held in the Middle East.
For Qatar, they were history-makers in more than one instance, initially as the trailblazing Arab hosts of football’s marquee tournament, then as the only home team to lose on their big bow.
More than 4,000 days had passed since the small Gulf State was awarded the game’s grandest event, the road long and often rocky, and the magnitude of the moment told.
The burden of the build-up, protracted and pockmarked by controversy, seemed to have taken its toll. Qatar looked nervous at a packed and expectant Al Bayt Stadium, and understandably so: reigning Asian champions or not, this was their first World Cup appearance overall, and to have it on home soil only added to the pressure.
In truth, that was evident on Sunday before a ball was even kicked. Pedro Miguel, the Brazil-born right-back, was visibly moved to tears as the Qatar national anthem rang around the immaculate arena, succumbing to his emotions as the words were belted back from the stands.
The start certainly did not help settle the home side. After a spectacular opening ceremony in which Oscar winner Freeman took centre stage, Ecuador needed only three minutes to silence their surroundings.
Valencia reacted quickest to Angelo Preciado’s acrobatic volley when Qatar goalkeeper Saad Al Sheeb strayed too far from his line, and the former West Ham United forward headed into the empty net.
However, his joy was short-lived. The Video Assistant Referee was checking the goal, the news confirming as much on the giant screen drawing whistles from the home support. Replays showed Michael Estrada’s lower leg was offside during the initial attack, and Ecuador’s lead was rescinded. Cue a cacophony of catcalls.
Yet Qatar were soon behind for real. On 15 minutes, Valencia raced through and, as he rounded Al Sheeb, the goalkeeper thrust out his arms and brought him down.
Valencia placed the ball on the spot, inhaled deep, sauntered forward and sent Al Sheeb the wrong way. This time, for Qatar, there would be no reprieve.
The goal took the Ecuador captain, 33, to four in the World Cup, making him his country’s lead scorer in the competition. Then, just after the hour, he climbed to five.
This time, Valencia met Preciado’s deep cross to brilliantly head down past Al Sheeb, the ball nestling inside the far post. The Ecuadorians all around Al Bayt Stadium, the majority gathered behind their team’s goal and the rest easy to spot in their vibrant yellow, erupted. Soon, they bounced almost in unison.
On the other side, to a man, Qatar looked lost. Akram Afif, the most recent Asian footballer of the year and supposedly his side’s standout, struggled to make any impact. Captain Hassan Al Haydos, with close to 170 caps for this national team, was poor both in possession and out.
If only he had helped reduce the deficit moments before half-time. Finding space on the right, Al Haydos crossed to Almoez Ali but the striker, positioned right in front of goal and without an opposition defender in sight, somehow glanced his header off target. Ali, remember, struck a record nine times as Qatar triumphed at the 2019 Asian Cup. He is his country's joint-highest all-time goalscorer.
In the second half, Qatar improved, yet Ecuador always seemed the more dangerous. At one point, Romario Ibarra forced a save from Al Sheeb. At the other end, Afif fired well over from range. With minutes remaining, Qatar substitute Mohammed Muntari sent a half-volley on to the roof of the net.
Qatar’s night in the spotlight had ended in disappointment. They must now move forward to Senegal on Friday and move on from their opening defeat. For sure, they must be better.
The African champions will most probably present an even greater test, but perhaps with Sunday's pomp and circumstance out of the way, Qatar can breathe and go again.
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KILLING OF QASSEM SULEIMANI
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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
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Chef Nobu's advice for eating sushi
“One mistake people always make is adding extra wasabi. There is no need for this, because it should already be there between the rice and the fish.
“When eating nigiri, you must dip the fish – not the rice – in soy sauce, otherwise the rice will collapse. Also, don’t use too much soy sauce or it will make you thirsty. For sushi rolls, dip a little of the rice-covered roll lightly in soy sauce and eat in one bite.
“Chopsticks are acceptable, but really, I recommend using your fingers for sushi. Do use chopsticks for sashimi, though.
“The ginger should be eaten separately as a palette cleanser and used to clear the mouth when switching between different pieces of fish.”
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