• A fan of Brazil outside the Lusail Stadium in Lusail, before his team played Serbia. PA
    A fan of Brazil outside the Lusail Stadium in Lusail, before his team played Serbia. PA
  • A Japan fan in buoyant mood ahead of the World Cup Qatar 2022 Group E match at the Khalifa International Stadium, Doha. PA
    A Japan fan in buoyant mood ahead of the World Cup Qatar 2022 Group E match at the Khalifa International Stadium, Doha. PA
  • A Costa Rica fan in the stands before the Group E match against Spain at the Al Thumama Stadium in Doha. AP Photo
    A Costa Rica fan in the stands before the Group E match against Spain at the Al Thumama Stadium in Doha. AP Photo
  • Saudi Arabia fans celebrate after their team defeated Argentina 2-1 in a Group C match at Lusail Stadium, Lusail. PA
    Saudi Arabia fans celebrate after their team defeated Argentina 2-1 in a Group C match at Lusail Stadium, Lusail. PA
  • A young Qatar fan ahead of the host nation's World Cup opening match against Ecuador at Al Bayt Stadium in Al Khor. EPA
    A young Qatar fan ahead of the host nation's World Cup opening match against Ecuador at Al Bayt Stadium in Al Khor. EPA
  • Senegal fans provide choreographed support during their team's Group A match against the Netherlands at Al Thumama Stadium in Doha. EPA
    Senegal fans provide choreographed support during their team's Group A match against the Netherlands at Al Thumama Stadium in Doha. EPA
  • A South Korea fan ahead of her country's Group H game against Uruguay at the Education City Stadium in Al Rayyan, north-west of Doha. AFP
    A South Korea fan ahead of her country's Group H game against Uruguay at the Education City Stadium in Al Rayyan, north-west of Doha. AFP
  • A masked US in the stands before the Group B football match between US and Wales at the Ahmad bin Ali Stadium in Umm Al Afaei, west of Doha. AFP
    A masked US in the stands before the Group B football match between US and Wales at the Ahmad bin Ali Stadium in Umm Al Afaei, west of Doha. AFP
  • An Argentina fan wearing a Diego Maradona mask ahead of the Group C match between the two-time World Cup winners and Saudi Arabia at Lusail Stadium, Lusail. PA
    An Argentina fan wearing a Diego Maradona mask ahead of the Group C match between the two-time World Cup winners and Saudi Arabia at Lusail Stadium, Lusail. PA
  • Ghana fans enjoy the pre-match atmosphere ahead of their team's Group H clash with Portugal at Stadium 974, in Ras Bu Abboud, east of central Doha Getty Images
    Ghana fans enjoy the pre-match atmosphere ahead of their team's Group H clash with Portugal at Stadium 974, in Ras Bu Abboud, east of central Doha Getty Images
  • Canadian fans in exuberant mood before their team take on Belgium in a Group F match at the Ahmad bin Ali Stadium. Getty Images
    Canadian fans in exuberant mood before their team take on Belgium in a Group F match at the Ahmad bin Ali Stadium. Getty Images
  • A Mexico fan flies the flag at the Corniche in Doha. Reuters
    A Mexico fan flies the flag at the Corniche in Doha. Reuters
  • A Brazil fan with a replica of the World Cup trophy. Reuters
    A Brazil fan with a replica of the World Cup trophy. Reuters
  • Costa Rica fans before the match against Spain. Reuters
    Costa Rica fans before the match against Spain. Reuters
  • Brazil fans — including a lookalike of Brazilian legend Ronaldo — pose with a replica of the World Cup trophy at Flag Plaza in Doha. AFP
    Brazil fans — including a lookalike of Brazilian legend Ronaldo — pose with a replica of the World Cup trophy at Flag Plaza in Doha. AFP
  • A South Korea fan waits for the start of the Group H match against Uruguay. AP Photo
    A South Korea fan waits for the start of the Group H match against Uruguay. AP Photo
  • Mexico fans get some musical accompaniment for their Group C match against Poland at Stadium 947, Ras Bu Abboud, east of central Doha. EPA
    Mexico fans get some musical accompaniment for their Group C match against Poland at Stadium 947, Ras Bu Abboud, east of central Doha. EPA
  • A fan sports some prickly headgear ahead of the Group G clash between Switzerland and Cameroon, at Al Janoub Stadium in Al Wakrah. AP Photo
    A fan sports some prickly headgear ahead of the Group G clash between Switzerland and Cameroon, at Al Janoub Stadium in Al Wakrah. AP Photo
  • A Cameroon fan ahead of the Group G game against Switzerland. EPA
    A Cameroon fan ahead of the Group G game against Switzerland. EPA

The best fans at the 2022 World Cup - in pictures


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  • Arabic

The World Cup in Qatar has been a cacophony of colour.

Fans from around the globe have brought along rich palette of hues as they cheer on their teams in the stands, the fan zones, and around Doha.

From Senegal's choreographed line-up of fans, to Brazil's passionate Samba supporters, The National picks our favourites so far in the gallery above.

More from The National:

Day five of the Qatar World Cup 2022 - in pictures

Day four of the Qatar World Cup 2022 - in pictures

Day three of the Qatar World Cup 2022 - in pictures

Day two of the Fifa World Cup 2022 in Qatar - in pictures

The Opening Day of the 2022 World Cup in Qatar - in pictures

Fifa World Cup Qatar 2022 opening ceremony - in pictures

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

ICC men's cricketer of the year

2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi

Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital

Updated: June 22, 2023, 11:23 AM