• Federico Valverde of Uruguay reacts after a tackle on Lee Kang-in during their World Cup 2022 match at the Education City Stadium on Thursday, November 24. Getty
    Federico Valverde of Uruguay reacts after a tackle on Lee Kang-in during their World Cup 2022 match at the Education City Stadium on Thursday, November 24. Getty
  • Uruguay's defender Martin Caceres fights for the ball with South Korea's midfielder Son Heung-min. AFP
    Uruguay's defender Martin Caceres fights for the ball with South Korea's midfielder Son Heung-min. AFP
  • South Korea's midfielder Lee Jae-sung fights for the ball with Uruguay's Facundo Pellistri. AFP
    South Korea's midfielder Lee Jae-sung fights for the ball with Uruguay's Facundo Pellistri. AFP
  • Son Heung-min and Kim Jin-su of South Korea argue with match official. Getty
    Son Heung-min and Kim Jin-su of South Korea argue with match official. Getty
  • Hwang In-beom battles for possession with Federico Valverde of Uruguay. Getty
    Hwang In-beom battles for possession with Federico Valverde of Uruguay. Getty
  • Edinson Cavani of Uruguay reacts during the match against South Korea at the Education City Stadium. Getty
    Edinson Cavani of Uruguay reacts during the match against South Korea at the Education City Stadium. Getty
  • Son Heung-min at the Education City Stadium. Getty
    Son Heung-min at the Education City Stadium. Getty
  • Son Heung-min battles for possession with Martin Caceres. Getty
    Son Heung-min battles for possession with Martin Caceres. Getty
  • South Korea's goalkeeper Kim Seung-gyu dives to secure the ball. AFP
    South Korea's goalkeeper Kim Seung-gyu dives to secure the ball. AFP
  • Darwin Nunez of Uruguay during the match against South Korea. EPA
    Darwin Nunez of Uruguay during the match against South Korea. EPA
  • South Korea's Son Heung-min, below, and Uruguay's Facundo Pellistri battle for the ball. AP
    South Korea's Son Heung-min, below, and Uruguay's Facundo Pellistri battle for the ball. AP
  • South Korea's goalkeeper Kim Seung-gyu makes a save. AFP
    South Korea's goalkeeper Kim Seung-gyu makes a save. AFP

Uruguay and South Korea can't be split as World Cup produces another stalemate


John McAuley
  • English
  • Arabic

Federico Valverde’s vigorous fist-pump at the end was the only celebration of note.

It did not follow a goal, or a win for his Uruguay, but instead a crunching tackle, right at the death. And that rather summed everything up.

Uruguay and South Korea played out a goalless draw in their Group H opener on Thursday, giving the Fifa World Cup its fourth goalless draw in five days. In Russia, in its entirety, there was one.

Neither side, although both commendably committed, taught the other a lesson at Education City Stadium.

On the surface, there appeared plenty of attacking threat. Uruguay’s front three consisted of Liverpool past and present - Luis Suarez and Darwin Nunez - and, in 20-year-old Facundo Pellistri, potentially Manchester United’s future. A former Old Trafford employee, Edinson Cavani, was not yet fully fit and so began on the bench.

On the other side, Son Heung-min was deemed ready to start.

So often his side’s saviour, at least he looked the part. The Tottenham Hotspur forward was, as expected, sporting a black protective mask having sustained a fracture around his eye earlier this month while playing in the Champions League. But there’d be no super-hero turn.

South Korea had been the better in the first half, although Valverde sent a hooked volley over and Nunez misjudged completely the bounce from Pellistri’s header across goal. The Liverpool striker, who hasn’t enjoyed the greatest of seasons since his money-spinning move from Benfica, had the goal gaping, but could not connect.

Uruguay’s clearest chance fell to Diego Godin. The veteran captain, a controversial inclusion given he is now 36, met Valverde’s out-swinging corner towards the end of the half with a thumping header, but it thudded off the base of the post.

It would have been perhaps cruel on South Korea. The Asians had enjoyed more possession, and although Uruguay carved the more true opportunities, they passed with authority and pick Uruguayan pockets whenever they had possession.

For sure, South Korea should have had a goal to show for their endeavour. If only Hwang Ui-jo, the sturdy Olympiacos frontman, had not screwed his shot over the Uruguay crossbar following a lovely set-up from Kim Moon-hwan. Hwang held his head in his hands. Manager Paulo Bento, standing on his touchline down that end of the pitch, did also.

Son, predictably, carried Korea’s greatest threat. In the first half, he skipped past full-back Martin Caceres and inside the retreating Valverde, but his cross was cleared.

At the beginning of the second half, Son seemed set to unleash a trademark curling shot, yet this time, Caceres’ counterpart on the opposite flank, Jose Gimenez, was wise to it. Not duped by Son’s feint to shoot, the Atletico Madrid defender slid in to take the ball.

Not long after, a slight scare for Bento and team. Receiving the ball with his back to Caceres, Son felt the Uruguayan’s studs rake down his Achilles. The contact was such that it removed the Korea captain’s boot. Caceres was booked; Son up again after some attention from his medical staff.

Nunez, meanwhile, showed a remarkable turn of pace to race down Uruguay’s left, but his low centre to Suarez was cut out by Korean goalkeeper Kim Seung-gyu.

From there, Suarez was withdrawn for Cavani. In truth, the former Liverpool forward, now supposedly winding down his career in his homeland with Nacional – he did help them to the domestic title last month – had little impact. He had 18 touches in 64 minutes, none in the Korean area.

In contrast, Cho Gue-sung’s first couple weren’t bad. However, the South Korean substitute, only just introduced, pulled wide a rasping shot. Then, Nunez sent an effort beyond the far post.

With a minute remaining, the effervescent Valverde fired his crashing against the Korean upright. Seconds later, following a mix-up in the Uruguay defence, Son drilled a shot wide.

Plainly, both teams were trying. But it wasn’t to be. Valverde threw himself into an opponent and bounced up beating his chest. It maybe just elicited the loudest roar of the night from his compatriots all around.

Key developments

All times UTC 4

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

 

 

If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

MATCH INFO

Southampton 0
Manchester City 1
(Sterling 16')

Man of the match: Kevin de Bruyne (Manchester City)

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

The biog

Year of birth: 1988

Place of birth: Baghdad

Education: PhD student and co-researcher at Greifswald University, Germany

Hobbies: Ping Pong, swimming, reading

 

 

if you go
SERIE A FIXTURES

Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)

Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)

Monday Fiorentina v Genoa (11.45pm)

Company profile

Name: Back to Games and Boardgame Space

Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)

Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)

Based: Dubai and Abu Dhabi 

Industry: Back to Games (retail); Boardgame Space (wholesale and distribution) 

Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space  

Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019

Pakistan Super League

Previous winners

2016 Islamabad United

2017 Peshawar Zalmi

2018 Islamabad United

2019 Quetta Gladiators

 

Most runs Kamran Akmal – 1,286

Most wickets Wahab Riaz –65

The specs

Engine: 6.2-litre V8

Power: 502hp at 7,600rpm

Torque: 637Nm at 5,150rpm

Transmission: 8-speed dual-clutch auto

Price: from Dh317,671

On sale: now

The specs

Engine: Turbocharged four-cylinder 2.7-litre

Power: 325hp

Torque: 500Nm

Transmission: 10-speed automatic

Price: From Dh189,700

On sale: now

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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)

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Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199

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Sunday's Super Four matches

Dubai, 3.30pm
India v Pakistan

Abu Dhabi, 3.30pm
Bangladesh v Afghanistan

Updated: November 24, 2022, 3:51 PM