• Neymar leaves the plane at Hamad International Airport in Doha, Qatar on Saturday, November 19, 2022 as Brazil arrive for the 2022 World Cup. AP
    Neymar leaves the plane at Hamad International Airport in Doha, Qatar on Saturday, November 19, 2022 as Brazil arrive for the 2022 World Cup. AP
  • Brazil's head coach Tite disembarks from an aircraft upon arrival at Hamad International Airport. Getty
    Brazil's head coach Tite disembarks from an aircraft upon arrival at Hamad International Airport. Getty
  • Dani Alves and his Brazil teammates member disembark from an aircraft upon arrival ahead of the World Cup Qatar 2022. Getty
    Dani Alves and his Brazil teammates member disembark from an aircraft upon arrival ahead of the World Cup Qatar 2022. Getty
  • Neymar and the Brazil squad and staff disembark from an aircraft at Hamad International Airport. Getty
    Neymar and the Brazil squad and staff disembark from an aircraft at Hamad International Airport. Getty
  • Brazil players and staff on the bus to take them through Hamad International Airport. Getty
    Brazil players and staff on the bus to take them through Hamad International Airport. Getty
  • Neymar disembarks from an aircraft upon arrival at Hamad International Airport. Getty
    Neymar disembarks from an aircraft upon arrival at Hamad International Airport. Getty
  • Alisson walks towards the bus after disembarking from an aircraft at Hamad International Airport. Getty
    Alisson walks towards the bus after disembarking from an aircraft at Hamad International Airport. Getty
  • Brazil forwards Rodrygo and Antony arrive at the Hamad International Airport. AFP
    Brazil forwards Rodrygo and Antony arrive at the Hamad International Airport. AFP
  • Dani Alves, right, arrives with teammates at Hamad International Airport. AP
    Dani Alves, right, arrives with teammates at Hamad International Airport. AP
  • Brazil players and staff arrive at Hamad International Airport. AP
    Brazil players and staff arrive at Hamad International Airport. AP
  • Marquinhos and teammates arrive at the Hamad International Airport. AFP
    Marquinhos and teammates arrive at the Hamad International Airport. AFP
  • Raphinha and teammates arrive at the Hamad International Airport. AFP
    Raphinha and teammates arrive at the Hamad International Airport. AFP
  • Eder Militao arrives with teammates at Hamad International Airport. AP
    Eder Militao arrives with teammates at Hamad International Airport. AP
  • Gabriel Jesus and Gabriel Martinelli arrive with teammates at Hamad International Airport. AP
    Gabriel Jesus and Gabriel Martinelli arrive with teammates at Hamad International Airport. AP
  • Vinicius Junior arrives at Hamad International Airport. AP
    Vinicius Junior arrives at Hamad International Airport. AP
  • Neymar arrives at Hamad International Airport. Reuters
    Neymar arrives at Hamad International Airport. Reuters

Neymar and Brazil touch down as all 32 teams now in Qatar for World Cup - in pictures


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Neymar and the rest of the Brazil squad touched down in Doha late on Saturday night as the five-time world champions became the 32nd and final team to arrive in Qatar for the upcoming 2022 World Cup.

Brazil's flight from Turin in Italy, where they have been based this week, arrived at around 11pm local time.

Now in Qatar, Brazil will go in search of a record sixth title and are among the favourites to win the tournament following an exemplary qualifying campaign, where they went unbeaten to top South American qualifying.

Brazil, who last won the World Cup 20 years ago when led by the superstar attacking trio of Ronaldo, Rivaldo and Ronaldinho, open their 2022 tournament against Serbia on Thursday.

The squad are due to have their first training session on Sunday evening at Al Arabi stadium.

Paris Saint-Germain star Neymar, the world's most expensive player, is set to compete in his third World Cup and is in fine form for his French club.

The 30-year-old forward has scored 13 goals and produced 11 assists in 19 games in Ligue 1 and the Champions League.

Undefeated in their last 15 games, Brazil last encountered defeat against Lionel Messi's Argentina in the Copa America final at Rio de Janeiro's Maracana stadium in 2021.

Brazil are drawn in Group G with the Serbs and Switzerland, familiar foes from four years ago, and Cameroon.

Check out the photos of the Brazil squad arriving at Hamad International Airport in the gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

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

Updated: November 20, 2022, 4:51 AM