• Salem Al Dawsari of Saudi Arabia, front, celebrates with teammates after scoring the second goal in their 2-1 victory against Argentina during the 2022 World Cup at the Lusail Stadium on Tuesday, November 22, 2022. EPA
    Salem Al Dawsari of Saudi Arabia, front, celebrates with teammates after scoring the second goal in their 2-1 victory against Argentina during the 2022 World Cup at the Lusail Stadium on Tuesday, November 22, 2022. EPA
  • Saudi Arabia celebrate their second goal by Salem Al Dawsari against Argentina at the Lusail Stadium. AFP
    Saudi Arabia celebrate their second goal by Salem Al Dawsari against Argentina at the Lusail Stadium. AFP
  • Saudi Arabia's Salem Al Dawsari after scoring his side's second goal. AP
    Saudi Arabia's Salem Al Dawsari after scoring his side's second goal. AP
  • Lionel Messi of Argentina reacts during the match against Saudi Arabia. Getty
    Lionel Messi of Argentina reacts during the match against Saudi Arabia. Getty
  • Saudi Arabia's Saleh Al Shehri, left, celebrates after scoring the equaliser against Argentina. AFP
    Saudi Arabia's Saleh Al Shehri, left, celebrates after scoring the equaliser against Argentina. AFP
  • Crowd attendance is shown on a giant screen at the Lusail Stadium. Getty
    Crowd attendance is shown on a giant screen at the Lusail Stadium. Getty
  • Saudi Arabia's goalkeeper Mohammed Al Owais saves a shot from Argentina. AP
    Saudi Arabia's goalkeeper Mohammed Al Owais saves a shot from Argentina. AP
  • Saudi Arabia's Nawaf Al Abid fights for the ball with Argentina's Enzo Fernandez. Reuters
    Saudi Arabia's Nawaf Al Abid fights for the ball with Argentina's Enzo Fernandez. Reuters
  • Saleh Al Shehri, right, scores his team's opening goal. EPA
    Saleh Al Shehri, right, scores his team's opening goal. EPA
  • Angel Di Maria of Argentina looked stunned. Getty
    Angel Di Maria of Argentina looked stunned. Getty
  • Lionel Messi after scoring the first goal. AFP
    Lionel Messi after scoring the first goal. AFP

Lionel Messi calls on Argentina to be 'united' after shock World Cup loss to Saudi Arabia


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Lionel Messi has called on Argentina to be "united" as the South American giants look to regroup after their shock defeat to Saudi Arabia at the 2022 World Cup in Qatar.

Argentina entered the tournament on a 36-match unbeaten run and billed as one of the favourites for the title – a status they looked set to live up to when Messi slotted home a penalty in the 10th minute, during a first half the Copa America champions dominated and which saw three goals disallowed for offside.

However, the second half inside the Lusail Stadium was a different story entirely as a Saudi side which pressed superbly pulled level shortly after the break through Saleh Al Shehri. Only five minutes later, Saudi Arabia were ahead as Salem Al Dawsari struck the second with a superb curling effort.

A combination of heroic defending and a generally blunt Argentina attack saw Saudi Arabia produce one of the greatest shocks in World Cup history.

Reeling from a loss that threatens to derail their bid for a first World Cup triumph since 1986, Messi has demanded Argentina stick together and respond against Mexico in their next Group C match.

"We are a united group and now is the time to be united," the Argentina captain said. "We have to show that we are strong. We haven't suffered a defeat in a long time and now we have to prepare what comes against Mexico."

Lionel Messi has urged Argentina to bounce back against Mexico. Reuters
Lionel Messi has urged Argentina to bounce back against Mexico. Reuters

Messi's teammate, Angel Di Maria, admitted Argentina had been shell-shocked by the result, particularly after their three disallowed goals in the first half.

"We could easily have won 5-0, but they came two or three times and put them in," Di Maria said. "The offsides were always very close. We work on it and sometimes wanting to work before causes you to be ahead."

The goalless draw between Mexico and Poland – during which Robert Lewandowski missed a penalty – means the group is very much open, and Di Maria echoed Messi's stance by urging Argentina to return to winning ways in their next game.

"At some point it could happen," Di Maria said in reference to the end of Argentina's unbeaten run. "Now Mexico is coming and hopefully we will get the three points."

Argentina v Saudi Arabia player ratings

  • ARGENTINA RATINGS: Emiliano Martinez 5: Literally not a thing to do until picking ball out of net in 48th minute when Al Shehri’s finish found the bottom corner. Got hand to second goal but couldn’t keep Al Dawsari’s effort out. Getty
    ARGENTINA RATINGS: Emiliano Martinez 5: Literally not a thing to do until picking ball out of net in 48th minute when Al Shehri’s finish found the bottom corner. Got hand to second goal but couldn’t keep Al Dawsari’s effort out. Getty
  • Nahuel Molina 6: Atletico right-back was solid defensively but failed to offer team any width going forward. Getty
    Nahuel Molina 6: Atletico right-back was solid defensively but failed to offer team any width going forward. Getty
  • Cristian Romero 4: Tottenham defender couldn’t stop Al Shehri scoring as Saudi attacker fired shot through his legs at start of second half to make it 1-1. Didn’t look fully fit and hooked before hour mark. EPA
    Cristian Romero 4: Tottenham defender couldn’t stop Al Shehri scoring as Saudi attacker fired shot through his legs at start of second half to make it 1-1. Didn’t look fully fit and hooked before hour mark. EPA
  • Nicolas Otamendi 6: Veteran centre-half repeatedly refused to accept a Saudi handshake after one first-half foul. Read danger well to stop opposition getting through on goal with well-timed sliding tackle just before break. Getty
    Nicolas Otamendi 6: Veteran centre-half repeatedly refused to accept a Saudi handshake after one first-half foul. Read danger well to stop opposition getting through on goal with well-timed sliding tackle just before break. Getty
  • Nicolas Tagliafico 5: Lyon full-back found himself under a bit of pressure in first half as the Saudis found a bit of joy down his flank. Almost levelled after ball rebounded off his shin but keeper scrambled out for corner. Getty
    Nicolas Tagliafico 5: Lyon full-back found himself under a bit of pressure in first half as the Saudis found a bit of joy down his flank. Almost levelled after ball rebounded off his shin but keeper scrambled out for corner. Getty
  • Rodrigo De Paul 4: Midfielder left apologising to teammates after gifting possession to Saudis in poor first half when he also gave away some cheap free-kicks and blasted chance spectacularly high over bar. Will be disappointed at how easily Al Shehri ghosted through for second goal and how team lost midfield battle in general. AFP
    Rodrigo De Paul 4: Midfielder left apologising to teammates after gifting possession to Saudis in poor first half when he also gave away some cheap free-kicks and blasted chance spectacularly high over bar. Will be disappointed at how easily Al Shehri ghosted through for second goal and how team lost midfield battle in general. AFP
  • Leandro Paredes 5: Juve midfielder was pulled down in box to earn side early penalty. Sprayed some lovely passes around but influence waned as match went on and substituted soon after Saudi’s second goal. AFP
    Leandro Paredes 5: Juve midfielder was pulled down in box to earn side early penalty. Sprayed some lovely passes around but influence waned as match went on and substituted soon after Saudi’s second goal. AFP
  • Alejandro Gomez 4: Blazed ambitious effort way over after 20 minutes which was extent of his attacking influence. Couldn’t get grip on midfield as Saudis pressured so well from start to finish. AP
    Alejandro Gomez 4: Blazed ambitious effort way over after 20 minutes which was extent of his attacking influence. Couldn’t get grip on midfield as Saudis pressured so well from start to finish. AP
  • Angel Di Maria 6: Surprisingly quiet first when he failed to make any impact in game. Better after break with his crossing but Argentina failed to take advantage. One lovely pass with outside of foot almost found Martinez but opponents scrambled out for corner. AFP
    Angel Di Maria 6: Surprisingly quiet first when he failed to make any impact in game. Better after break with his crossing but Argentina failed to take advantage. One lovely pass with outside of foot almost found Martinez but opponents scrambled out for corner. AFP
  • Lionel Messi 6: Should have scored very early goal but denied by decent keeper save. Did roll home penalty to open scoring after 10 minutes. Scored again after 22 minutes but caught offside. Sent poor free-kick wide and weak header straight at keeper in second half. Looked shell-shocked at end. EPA
    Lionel Messi 6: Should have scored very early goal but denied by decent keeper save. Did roll home penalty to open scoring after 10 minutes. Scored again after 22 minutes but caught offside. Sent poor free-kick wide and weak header straight at keeper in second half. Looked shell-shocked at end. EPA
  • Lautaro Martinez 6: Striker twice finished confidently in first half but was caught offside for both – the first being incredibly tight but still right call. Non-existent as threat after break as Argentina failed to turn up for fight. AP
    Lautaro Martinez 6: Striker twice finished confidently in first half but was caught offside for both – the first being incredibly tight but still right call. Non-existent as threat after break as Argentina failed to turn up for fight. AP
  • SUBS: Lisandro Martinez (On for Romero 59’) 6: Saw shot that deflected off teammate Tagliafico saved by Al Owais. One wild back-pass looked like it might catch out Martinez but goalkeeper managed to control with chest. AP
    SUBS: Lisandro Martinez (On for Romero 59’) 6: Saw shot that deflected off teammate Tagliafico saved by Al Owais. One wild back-pass looked like it might catch out Martinez but goalkeeper managed to control with chest. AP
  • Julian Alvarez (On for Gomez 59’) 5: Manchester City attacker brought on as one of three subs as Argentina were forced to chase game. Had shot cleared off line in injury-time but off-side flag had gone up anyway. Headed very late chance gently into keeper’s hands. AP
    Julian Alvarez (On for Gomez 59’) 5: Manchester City attacker brought on as one of three subs as Argentina were forced to chase game. Had shot cleared off line in injury-time but off-side flag had gone up anyway. Headed very late chance gently into keeper’s hands. AP
  • Enzo Fernandez (On for Paredes 59’) 5: Headed one chance well over bar from corner. Reuters
    Enzo Fernandez (On for Paredes 59’) 5: Headed one chance well over bar from corner. Reuters
  • Marcos Acuna (On for Tagliafico 71’) 5: Came on with team chasing game but substitute left-back was never going to be the answer to woes in midfield and up front. Reuters
    Marcos Acuna (On for Tagliafico 71’) 5: Came on with team chasing game but substitute left-back was never going to be the answer to woes in midfield and up front. Reuters
  • SAUDI ARABIA RATINGS: Mohammed Al Owais 8: Al Hilal goalkeeper saved well from Messi in second minute, sent the wrong way by same player from penalty soon after. Fine stop to deny Tagliafico from close range as Argentina chased leveller. Booked for venting at referee late on. AP
    SAUDI ARABIA RATINGS: Mohammed Al Owais 8: Al Hilal goalkeeper saved well from Messi in second minute, sent the wrong way by same player from penalty soon after. Fine stop to deny Tagliafico from close range as Argentina chased leveller. Booked for venting at referee late on. AP
  • Saud Abdulhamid 7: Handed Argentina early penalty after VAR spotted him hauling down Paredes in box. Both Saudi full-backs not afraid of pushing forward although final ball was sometimes lacking. Booked in second half when he was outstanding at helping keep opposition at bay. Getty
    Saud Abdulhamid 7: Handed Argentina early penalty after VAR spotted him hauling down Paredes in box. Both Saudi full-backs not afraid of pushing forward although final ball was sometimes lacking. Booked in second half when he was outstanding at helping keep opposition at bay. Getty
  • Hassan Al Tambakti 9: At heart of Saudi defence that played dangerous game with very high line that worked, just, in first half as Argentina were denied three goals due to off-side. Magnificent sliding tackle on Messi with Argentina star nearly through on goal had defender cheering like a goal. Immense at the back. Reuters
    Hassan Al Tambakti 9: At heart of Saudi defence that played dangerous game with very high line that worked, just, in first half as Argentina were denied three goals due to off-side. Magnificent sliding tackle on Messi with Argentina star nearly through on goal had defender cheering like a goal. Immense at the back. Reuters
  • Ali Al Bulayhi 8: Threw himself into tackles and headers but was certainly playing risky business with that high defensive line. Booked for time-wasting with 15 minutes to go but another star showing in defence as the team’s tactics paid off – and in some style. Getty
    Ali Al Bulayhi 8: Threw himself into tackles and headers but was certainly playing risky business with that high defensive line. Booked for time-wasting with 15 minutes to go but another star showing in defence as the team’s tactics paid off – and in some style. Getty
  • Yasser Al Shahrani 8: Had large Saudi contingent in stands on their feet with one sliding challenge to win ball in first half and was perfect example of effort his team put into this game. Took horrific knee to face off own keeper late on and had to be carried off. AFP
    Yasser Al Shahrani 8: Had large Saudi contingent in stands on their feet with one sliding challenge to win ball in first half and was perfect example of effort his team put into this game. Took horrific knee to face off own keeper late on and had to be carried off. AFP
  • Abdulellah Al Malki 7: Clumsy challenge on Gomez handed free-kick to Argentina in dangerous spot just before break, that ended with De Paul blazing chance well over. First booking of game for sliding tackle on Otamendi in 66th minute. Another who put in incredibly hard-working shift. Getty
    Abdulellah Al Malki 7: Clumsy challenge on Gomez handed free-kick to Argentina in dangerous spot just before break, that ended with De Paul blazing chance well over. First booking of game for sliding tackle on Otamendi in 66th minute. Another who put in incredibly hard-working shift. Getty
  • Mohamed Kanno 7: Showed some nice footwork at times, drawing some fouls from opposition, but was furious when referee awarded free-kick against him in dangerous spot for nothing challenge on Messi that the same player sent high and just wide. AFP
    Mohamed Kanno 7: Showed some nice footwork at times, drawing some fouls from opposition, but was furious when referee awarded free-kick against him in dangerous spot for nothing challenge on Messi that the same player sent high and just wide. AFP
  • Saleh Al Shehri 7: Excellent run and left-footed finish to level the scores just after half-time with what was his team’s first effort on goal to send crowd wild. AFP
    Saleh Al Shehri 7: Excellent run and left-footed finish to level the scores just after half-time with what was his team’s first effort on goal to send crowd wild. AFP
  • Salman Al Faraj 6: The Saudi captain picked up knock in the first half and tried desperately to run it off but eventually limped off just before break, receiving a healthy applause from around ground. Shame as had been playing part in keeping pressure on Argentina. AP
    Salman Al Faraj 6: The Saudi captain picked up knock in the first half and tried desperately to run it off but eventually limped off just before break, receiving a healthy applause from around ground. Shame as had been playing part in keeping pressure on Argentina. AP
  • Salem Al Dawsari 8: Saudi’s key attacker skipped between two players with one surging run just before half-time before going down in box looking for penalty – rightly ignored. Showed brilliant skill to earn himself space and curl home a lovely finish to put his team 2-1 up. AP
    Salem Al Dawsari 8: Saudi’s key attacker skipped between two players with one surging run just before half-time before going down in box looking for penalty – rightly ignored. Showed brilliant skill to earn himself space and curl home a lovely finish to put his team 2-1 up. AP
  • Feras Al Brikan 6: Ran his socks off in attack and played his part for team ranked 51st in Fifa rankings, albeit without any goalscoring opportunities to speak of but provide assist for Al Shehri goal. Reuters
    Feras Al Brikan 6: Ran his socks off in attack and played his part for team ranked 51st in Fifa rankings, albeit without any goalscoring opportunities to speak of but provide assist for Al Shehri goal. Reuters
  • SUBS: Nawaf Alabid (On for Al-Faraj 45+4’) 5: Had goal-bound strike blocked just before Saudi’s second goal. Booked in second half. Substituted himself – unclear if tactical or injury. Getty
    SUBS: Nawaf Alabid (On for Al-Faraj 45+4’) 5: Had goal-bound strike blocked just before Saudi’s second goal. Booked in second half. Substituted himself – unclear if tactical or injury. Getty
  • Sultan Al Ghannam (On for Al-Shehri 78’) N/A. Mohammed Alburayk (On for Nawaf 90+8’) N/A. AP
    Sultan Al Ghannam (On for Al-Shehri 78’) N/A. Mohammed Alburayk (On for Nawaf 90+8’) N/A. AP
Results

Women finals: 48kg - Urantsetseg Munkhbat (MGL) bt Distria Krasniqi (KOS); 52kg - Odette Guiffrida (ITA) bt Majlinda Kelmendi (KOS); 57kg - Nora Gjakova (KOS) bt Anastasiia Konkina (Rus)

Men’s finals: 60kg - Amiran Papinashvili (GEO) bt Francisco Garrigos (ESP); 66kg - Vazha Margvelashvili (Geo) bt Yerlan Serikzhanov (KAZ)

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

Persuasion
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ABU DHABI TRIATHLON

For more information, and to enter the race, please visit www.abudhabi.triathlon.org.

Updated: November 23, 2022, 8:08 AM