• Ecuador's Enner Valencia celebrates with teammates after scoring the opening goal from the penalty spot in the 2-0 win against Qatar at Al Bayt Stadium on November 20, 2022. Getty
    Ecuador's Enner Valencia celebrates with teammates after scoring the opening goal from the penalty spot in the 2-0 win against Qatar at Al Bayt Stadium on November 20, 2022. Getty
  • Saad Alsheeb of Qatar is shown a yellow card by referee Daniele Orsato. Getty
    Saad Alsheeb of Qatar is shown a yellow card by referee Daniele Orsato. Getty
  • Enner Valencia scores from the penalty spot. Getty
    Enner Valencia scores from the penalty spot. Getty
  • Ecuador's Enner Valencia is fouled by Qatar goalkeeper Saad Al Sheeb for the penalty. AP
    Ecuador's Enner Valencia is fouled by Qatar goalkeeper Saad Al Sheeb for the penalty. AP
  • Ecuador coach Gustavo Alfaro gestures on the sidelines. AP
    Ecuador coach Gustavo Alfaro gestures on the sidelines. AP
  • Enner Valencia scores Ecuador's second goal. AFP
    Enner Valencia scores Ecuador's second goal. AFP
  • Enner Valencia (R) celebrates with teammates after the second. AFP
    Enner Valencia (R) celebrates with teammates after the second. AFP
  • Enner Valencia celebrates with Pervis Estupinan after scoring the second., AFP
    Enner Valencia celebrates with Pervis Estupinan after scoring the second., AFP
  • Enner Valencia is helped by medical assistants after an injury scare. AFP
    Enner Valencia is helped by medical assistants after an injury scare. AFP
  • Qatar forward Almoez sends a header wide. AFP
    Qatar forward Almoez sends a header wide. AFP
  • Fireworks explode around a replica of the FIFA World Cup trophy during the opening ceremony. AFP
    Fireworks explode around a replica of the FIFA World Cup trophy during the opening ceremony. AFP

Enner Valencia living the dream after firing Ecuador to World Cup win over Qatar


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Enner Valencia said it was a dream come true to lead Ecuador to victory in their opening match of the 2022 World Cup after the South Americans eased past hosts Qatar on Sunday.

Valencia scored both goals in the 2-0 win at Al Bayt Stadium to give Ecuador the ideal start in Group A.

The Fenerbahce forward broke the deadlock from the penalty spot after 16 minutes, before doubling his team's advantage with a glancing header just after the half-hour mark. He had the ball in the back of the net even earlier but his third-minute goal was ruled out for a marginal offside.

"I dreamt so many times about winning this opening match. This was a dream that I managed to score and help my team get the three points," said Valencia, who has now scored five World Cup goals in total – a national record.

"We managed to score a couple of quick goals which helped us to get control of the game. We think we can go very far and perform well."

Ecuador, who took fourth place in South American qualifying, arrived in Qatar in fine form. Sunday's win over the World Cup hosts means they have lost just once in their past 16 matches and have kept seven successive clean sheets.

"It was a great victory, especially as it was the opening World Cup match, so there's more pressure and tension," Ecuador manager Gustavo Alfaro said.

"You don't know how your team is going to perform. We are the youngest team in this World Cup. If we want to move to the knockout stage, then we had to win this match."

Ecuador next face Netherlands on Friday before concluding their group campaign against Senegal next Tuesday.

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

How to vote in the UAE

1) Download your ballot https://www.fvap.gov/

2) Take it to the US Embassy

3) Deadline is October 15

4) The embassy will ensure all ballots reach the US in time for the November 3 poll

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
Ovo's tips to find extra heat
  • Open your curtains when it’s sunny 
  • Keep your oven open after cooking  
  • Have a cuddle with pets and loved ones to help stay cosy 
  • Eat ginger but avoid chilli as it makes you sweat 
  • Put on extra layers  
  • Do a few star jumps  
  • Avoid alcohol   
Famous left-handers

- Marie Curie

- Jimi Hendrix

- Leonardo Di Vinci

- David Bowie

- Paul McCartney

- Albert Einstein

- Jack the Ripper

- Barack Obama

- Helen Keller

- Joan of Arc

'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Stats at a glance:

Cost: 1.05 billion pounds (Dh 4.8 billion)

Number in service: 6

Complement 191 (space for up to 285)

Top speed: over 32 knots

Range: Over 7,000 nautical miles

Length 152.4 m

Displacement: 8,700 tonnes

Beam:   21.2 m

Draught: 7.4 m

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

From Conquest to Deportation

Jeronim Perovic, Hurst

Brief scores:

Day 2

England: 277 & 19-0

West Indies: 154

Concrete and Gold
Foo Fighters
RCA records

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

AT%20A%20GLANCE
%3Cp%3E%3Cstrong%3EWindfall%3C%2Fstrong%3E%3Cbr%3EAn%20%E2%80%9Cenergy%20profits%20levy%E2%80%9D%20to%20raise%20about%20%C2%A35%20billion%20in%20a%20year.%20The%20temporary%20one-off%20tax%20will%20hit%20oil%20and%20gas%20firms%20by%2025%20per%20cent%20on%20extraordinary%20profits.%20An%2080%20per%20cent%20investment%20allowance%20should%20calm%20Conservative%20nerves%20that%20the%20move%20will%20dent%20North%20Sea%20firms%E2%80%99%20investment%20to%20save%20them%2091p%20for%20every%20%C2%A31%20they%20spend.%3Cbr%3E%3Cstrong%3EA%20universal%20grant%3C%2Fstrong%3E%3Cbr%3EEnergy%20bills%20discount%2C%20which%20was%20effectively%20a%20%C2%A3200%20loan%2C%20has%20doubled%20to%20a%20%C2%A3400%20discount%20on%20bills%20for%20all%20households%20from%20October%20that%20will%20not%20need%20to%20be%20paid%20back.%3Cbr%3E%3Cstrong%3ETargeted%20measures%3C%2Fstrong%3E%3Cbr%3EMore%20than%20eight%20million%20of%20the%20lowest%20income%20households%20will%20receive%20a%20%C2%A3650%20one-off%20payment.%20It%20will%20apply%20to%20households%20on%20Universal%20Credit%2C%20Tax%20Credits%2C%20Pension%20Credit%20and%20legacy%20benefits.%3Cbr%3ESeparate%20one-off%20payments%20of%20%C2%A3300%20will%20go%20to%20pensioners%20and%20%C2%A3150%20for%20those%20receiving%20disability%20benefits.%3C%2Fp%3E%0A
Uefa Nations League: How it works

The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.

The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.

Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.

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 21, 2022, 4:49 AM