To many in the Gulf, motivational speaker Ghanim Al Muftah's is a familiar face.
But the young disability activist, who has a huge following on social media, was one of the breakout stars on Sunday night at the opening ceremony of the Fifa World Cup 2022 in Doha, which was watched by thousands around the world.
Al Muftah, 22, stole the show at the ceremony at the tent-shaped Al Bayt Stadium, sharing the stage with Hollywood actor Morgan Freeman.
The young Qatari recited a verse from the Quran and helped the actor welcome the world in a show themed around unity and tolerance.
"We sent out the call, because everyone is welcome. This is an invitation to the whole world," said Al Muftah, dressed in a thobe and walking to the stage with the use of his hands.
Then, reciting a verse from the Quran, he added: "We were raised to believe that we were scattered on this earth as nations and tribes, so we could learn from each other and find beauty in our differences."
"I can see it," Freeman replied. "What unites us here, in this moment, is so much greater than what divides us. How can we make it last longer than just today?"
"With tolerance and respect, we can live together under one big home," Al Muftah replied.
Al Muftah was born in Qatar with a rare condition known as caudal regression syndrome, a congenital disorder in which the foetal development of the lower body is abnormal.
Mostly using his hands to move around, he has documented his continuing medical challenges, turning them into an inspirational journey and eventually becoming a motivational speaker.
Currently in university studying political science, Al Muftah hopes to become a diplomat one day. He is also a major social media star, with more than seven million followers on TikTok, more than 3.3 million on Instagram and close to a million subscribers on YouTube.
He also enjoys participating in extreme sports such as scuba diving, skateboarding and rock climbing, and hopes to be a Paralympian one day.
In April, Al Muftah was named a Fifa World Cup 2022 ambassador.
Sunday's 30-minute ceremony was meant to introduce Qatar to the world through its culture and with a theme of “bridging distances”.
Creative director Ahmad Al Baker told the Associated Press he wanted the ceremony to signify “a gathering for all mankind, an invitation to come together as one, bridging all differences with humanity, respect and inclusion”.
The show also featured a performance by BTS member Jung Kook and Qatari singer Fahad Al Kubaisi, who sang the single Dreamers, produced specifically for the World Cup.
"We have worked hard, along with many people, to make it one of the most successful tournaments,” said Sheikh Tamim, Emir of Qatar, in his opening ceremony speech.
“We have exerted all efforts and invested for the good of all humanity. How beautiful it is for people to put aside what divides them in order to celebrate their diversity and what brings them together at the same time."
Scroll through the gallery below for more pictures from the World Cup 2022 opening ceremony
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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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Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
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