• From right, Morocco fans Salah Makoudi, Hyat Makoudi, Yassine Bihi, Adam Bihi, Jad Bihi and three other women from the family who did not want to give their names after the match with Croatia. Sarah Foster / The National
    From right, Morocco fans Salah Makoudi, Hyat Makoudi, Yassine Bihi, Adam Bihi, Jad Bihi and three other women from the family who did not want to give their names after the match with Croatia. Sarah Foster / The National
  • Morocco fans in the stands during the match against Croatia at the Al Bayt Stadium.
    Morocco fans in the stands during the match against Croatia at the Al Bayt Stadium.
  • Morocco fans made the stands look like a sea of red with green stars on Wednesday. AFP
    Morocco fans made the stands look like a sea of red with green stars on Wednesday. AFP
  • Drago Majher, 60, and his son, Josip, 36, were at the game Croatia v Morocco. Sarah Foster / The National
    Drago Majher, 60, and his son, Josip, 36, were at the game Croatia v Morocco. Sarah Foster / The National
  • Spirits were high before the game, which ended 0-0, at Al Bayt Stadium. Getty Images
    Spirits were high before the game, which ended 0-0, at Al Bayt Stadium. Getty Images
  • Driss Belkhiti, 27, a consultant from Casablanca in Morocco who now lives in Dubai. Sarah Foster / The National
    Driss Belkhiti, 27, a consultant from Casablanca in Morocco who now lives in Dubai. Sarah Foster / The National
  • After Argentina's shock defeat to Saudi Arabia, some Morocco fans were excited at the potential of another surprise result. Getty Images
    After Argentina's shock defeat to Saudi Arabia, some Morocco fans were excited at the potential of another surprise result. Getty Images
  • Croatia fans party before the match against Morocco. EPA
    Croatia fans party before the match against Morocco. EPA
  • A sea of red, white and blue as Croatia fans gear up for the big game. EPA
    A sea of red, white and blue as Croatia fans gear up for the big game. EPA
  • From right, Morocco fans Salah Makoudi, Hyat Makoudi, Yassine Bihi, Adam Bihi, Jad Bihi and three other women from the family who did not want to give their names after the match with Croatia. Sarah Foster / The National
    From right, Morocco fans Salah Makoudi, Hyat Makoudi, Yassine Bihi, Adam Bihi, Jad Bihi and three other women from the family who did not want to give their names after the match with Croatia. Sarah Foster / The National

Sea of red: Morocco fans make Qatar's Al Bayt Stadium feel like home


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Thousands of Morocco flags turned the Al Bayt Stadium red on Wednesday, making many of their fans feel right at home.

The ground was jumping as Morocco drew 0-0 against the 2018 World Cup finalists Croatia, and for some it was a good result.

”It was like being at home inside the stadium, with so many of our flags and fans inside," said Yassine Bihi, a Moroccan fan who lives in Doha and went to the game with his wife and two boys Adam and Jad.

"I think a draw is a good result, Croatia are a good side. It was only the first game for us, hopefully this point will help get us out of the group.”

The atmosphere was electric from the start, with the underdogs impressing with their energy on the pitch despite not being able to create many clear-cut opportunities.

Drago Majher, 60, and his son, Josip, 36, were at the game. Andrew Scott / The National
Drago Majher, 60, and his son, Josip, 36, were at the game. Andrew Scott / The National

"It was more fun inside the stadium today, there was lots of noise from the Moroccan fans and I think we were unlucky not to win," said Hyat Makoudi, who lives in France and attended the game with seven family members.

Croatia fan Drago Majher thought the teams were evenly matched on the day.

“Morocco were very fast and very strong, I think they surprised us," he said. "It was hot, yes, but there was no excuse. It was actually cooler inside the stadium. I think it was just two tough teams who didn’t want to lose.”

His son, Josep, an entrepreneur who lives in Croatian capital Zagreb, was more disappointed than his father and said after Argentina's shock defeat against Saudi Arabia, both teams were overcautious.

"Neither side wanted to take any risk, it is still very early on in the tournament," he said.

"Croatia did not want to lose like Argentina. We are not happy with a draw but we live to fight another day. There is still a long way to go.”

Despite the goalless draw, many Moroccan fans felt happy coming out of the stadium.

Driss Belkhiti, 27, is a consultant from Casablanca but now lives in Dubai, from where he takes a shuttle flight to catch some World Cup games.

"It was a pretty good game from Morocco, bearing in mind Croatia were the finalists last time," he said.

"It’s a little disappointing there were no goals but it is still a good score for us. It gives us hope to get through the group stage.

"I’ve been taking the shuttles [flights] from Dubai and it has been a great experience so far. We are always one of the best represented teams at a World Cup and it is the same in Qatar.”

Europe's top EV producers
  1. Norway (63% of cars registered in 2021)
  2. Iceland (33%)
  3. Netherlands (20%)
  4. Sweden (19%)
  5. Austria (14%)
  6. Germany (14%)
  7. Denmark (13%)
  8. Switzerland (13%)
  9. United Kingdom (12%)
  10. Luxembourg (10%)

Source: VCOe 

RESULTS

5pm: Maiden (PA) Dh80,000 1,200m
Winner: Ferdous, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Arabian Triple Crown Round-3 Group 3 (PA) Dh300,000 2,400m
Winner: Basmah, Fabrice Veron, Eric Lemartinel
6pm: UAE Arabian Derby Prestige (PA) Dh150,000 2,200m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
6.30pm: Emirates Championship Group 1 (PA) Dh1,000,000 2,200m
Winner: Somoud, Patrick Cosgrave, Ahmed Al Mehairbi
7pm: Abu Dhabi Championship Group 3 (TB) Dh380,000 2,200m
Winner: GM Hopkins, Patrick Cosgrave, Jaber Ramadhan
7.30pm: Wathba Stallions Cup Conditions (PA) Dh70,000 1,600m
Winner: AF Al Bairaq, Tadhg O’Shea, Ernst Oertel

THE%20STRANGERS'%20CASE
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Brandt%20Andersen%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EOmar%20Sy%2C%20Jason%20Beghe%2C%20Angeliki%20Papoulia%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
SERIES INFO

Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
 
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal

Table
The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff

 1 United States 8 6 2 0 0 12 0.412
2 Scotland 8 4 3 0 1 9 0.139
3 Namibia 7 4 3 0 0 8 0.008
4 Oman 6 4 2 0 0 8 -0.139
5 UAE 7 3 3 0 1 7 -0.004
6 Nepal 0 0 0 0 0 0 0
7 PNG 8 0 8 0 0 0 -0.458

The BIO

Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.

Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.

Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.

Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Brief scoreline:

Crystal Palace 2

Milivojevic 76' (pen), Van Aanholt 88'

Huddersfield Town 0

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 23, 2022, 5:19 PM