Half an hour into Brazil’s meeting with Serbia at the last World Cup, two heavyweights contested a loose ball close to the centre circle.
Aleksandar Mitrovic thought a stooping header might win the joust and launch a Serbian counter-attack. Thiago Silva reckoned a judicious stretch of his long right leg might nip the danger in the bud.
Thiago connected with the ball, but also with Mitrovic’s brow. The striker fell, clutching his scalp in pain. Thiago offered appropriate gestures of concern. And for the remaining hour they carried on going at each other hammer and tongs.
That duel, compelling to watch in the Moscow sun four-and-a-half years ago, should be resumed at some point this afternoon as the favourites to win the 2022 World Cup take on a Serbia team tipped, not for the first time at a major tournament, as candidates to make a surprise, outsider surge to the later stages, even to a semi-final.
Serbia are dark horses largely because of the career-defining 2022 their lead strikers, Mitrovic and Dusan Vlahovic, are now completing.
Both come into the tournament a little gingerly, an ankle injury having interrupted Mitrovic’s stunning momentum with his club Fulham – 43 goals towards last season’s promotion from the Championship; nine more in the Premier League this season – and a thigh problem having kept Vlahovic out of action for Juventus, who signed the 22-year-old for close to €82 million in January.
Whichever of the pair makes – or indeed, if both start – the line-up on Thursday, Brazil’s worldly defensive unit can anticipate duelling that is muscular and intense.
Thiago is earmarked to wear the captain’s armband, a distinction he has enjoyed, on and off, for a dozen years spent gradually making himself commander-in-chief of Brazil’s back line.
Brazil's Road to Qatar
The Chelsea veteran is into his 39th year, old enough to have turned professional when Brazil won the fifth of their World Cups, in 2002. But at that stage in his life he was beginning a tough journey towards the elite.
He suffered rejection from various clubs in his teens, was marginalised when he moved to Europe to join Porto, and came close to leaving football altogether when he was hospitalised with tuberculosis while playing for Dynamo Moscow.
His endurance through his later years, the trophied period with AC Milan, Paris Saint-Germain and Chelsea owes plenty to the determination he developed in the lean times.
He made sound alliances, too, and the partnership Thiago nurtured over six seasons at PSG with Marquinhos is the rock on which Brazil’s solidity is based.
With Thiago and Marquinhos in tandem, six clean sheets have been preserved in their nine games on the pitch together since the July 2021 defeat to Argentina in the final of the Copa America – and two of those goals conceded came in 5-1 victories. With Alisson, the Liverpool goalkeeper behind them, and Casemiro, of Manchester United, the sentry at the base of midfield, Tite, the Brazil head coach, believes he has a security corps to better any at the tournament.
The dilemma, ahead of the Group G opener, is whether to also include Fred, Casemiro’s club colleague and established sidekick in midfield. Leaving out Fred would mean a midfield pairing of Casemiro and West Ham United’s Lucas Paqueta, a Tite favourite, and so allow Neymar to be flanked by Barcelona’s Raphinha and Real Madrid’s Vinicius Junior, behind, most likely, Richarlison of Tottenham Hotspur. With Fred included, Vinicius or Raphinha would start on the bench.
Whatever Tite’s choices, it will be a very different XI from the one the same coach, in the job since 2016, assembled for the quarter-final against Belgium at the last World Cup, a 2-1 defeat for which Casemiro was suspended, Neymar frustrated and Thiago Silva regretful that an early opportunity came off his thigh and on to the Belgian post.
In that tournament, Thiago had already reminded of his usefulness at attacking set-pieces, one of his many assets, with a goal in that percussive group match against Serbia. Mitrovic would remember it well. A Neymar corner swung in, the burly Fulham striker was marking the near post. He ended up spread-eagled on the ground.
Thiago took advantage to head home Brazil’s second of a 2-0 win, by which time the Mitro-versus-Thiago ding-dong had been engrossing spectators for close to 70 minutes. Mitrovic was booked shortly afterwards.
Tite anticipates more bruises being left on his players at the Lusail stadium. He knows his team’s billing as favourites, and Brazil’s fabled World Cup history, motivates every opponent.
“We will not be surrendering easily,” said Dragan Stojkovic, Serbia’s head coach.
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Scoreline
Chelsea 1
Azpilicueta (36')
West Ham United 1
Hernandez (73')
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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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
25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now