• BELGIUM RATINGS: Thibaut Courtois 4 – Was twice undone by free-kicks, firstly from Ziyech and an effort that was later ruled out for offside, then again for the decisive goal at his near post. Could do little about the second. Reuters
    BELGIUM RATINGS: Thibaut Courtois 4 – Was twice undone by free-kicks, firstly from Ziyech and an effort that was later ruled out for offside, then again for the decisive goal at his near post. Could do little about the second. Reuters
  • Thomas Meunier 4 – Overlapped well on the right but his final delivery always let him down. Was also guilty of giving needless free-kicks away in his own half. AFP
    Thomas Meunier 4 – Overlapped well on the right but his final delivery always let him down. Was also guilty of giving needless free-kicks away in his own half. AFP
  • Toby Alderweireld 4 – Belgium’s tempo was too slow and that started from the back, with Alderweireld and others taking too many touches and allowing Morocco to recover their shape. He did, though, make a key interception towards the end with Morocco threatening. Getty
    Toby Alderweireld 4 – Belgium’s tempo was too slow and that started from the back, with Alderweireld and others taking too many touches and allowing Morocco to recover their shape. He did, though, make a key interception towards the end with Morocco threatening. Getty
  • Jan Vertonghen 5 – Won a lot in the air but like Alderweireld, his passing was usually sideways, and slowed things down. He came close with a header in the final ten minutes. Getty
    Jan Vertonghen 5 – Won a lot in the air but like Alderweireld, his passing was usually sideways, and slowed things down. He came close with a header in the final ten minutes. Getty
  • Timothy Castagne 5 – Looked to get forward when he could, but had his hands full with Ziyech. Getty
    Timothy Castagne 5 – Looked to get forward when he could, but had his hands full with Ziyech. Getty
  • Andre Onana 5 – Had a half chance from a Belgium corner. He beat Munir to the ball but could only head over. Soon after, he picked up a senseless yellow card that will see him miss the game against Croatia. Overall, he didn’t do enough. EPA
    Andre Onana 5 – Had a half chance from a Belgium corner. He beat Munir to the ball but could only head over. Soon after, he picked up a senseless yellow card that will see him miss the game against Croatia. Overall, he didn’t do enough. EPA
  • Axel Witsel 5 – Ineffective going forward from the middle, and was guilty of slowing the play down. Did his defensive duties well. Getty
    Axel Witsel 5 – Ineffective going forward from the middle, and was guilty of slowing the play down. Did his defensive duties well. Getty
  • Thorgan Hazard 6 – His creativity led to the first chance of the game, his angled through ball releasing Batshuayi, who tested Munir. Lively throughout, though unable to really penetrate the opposition. EPA
    Thorgan Hazard 6 – His creativity led to the first chance of the game, his angled through ball releasing Batshuayi, who tested Munir. Lively throughout, though unable to really penetrate the opposition. EPA
  • Kevin De Bruyne 5 – Yet to hit his stride at this World Cup, he cut a frustrated figure throughout. He came closest with a free-kick in the first half from a tight angle, but his effort landed on the roof of the net. AFP
    Kevin De Bruyne 5 – Yet to hit his stride at this World Cup, he cut a frustrated figure throughout. He came closest with a free-kick in the first half from a tight angle, but his effort landed on the roof of the net. AFP
  • Eden Hazard 4 – Dropped deeper and deeper to receive the ball and so didn’t operate in dangerous positions. When he did manage to fashion a shooting opportunity, in the second half, he forced Munir into a save to his left. Ultimately, he was ineffective, and was substituted. PA
    Eden Hazard 4 – Dropped deeper and deeper to receive the ball and so didn’t operate in dangerous positions. When he did manage to fashion a shooting opportunity, in the second half, he forced Munir into a save to his left. Ultimately, he was ineffective, and was substituted. PA
  • Michy Batshuayi 4 – Had a good early chance and, after timing his run to perfection, forced Munir into a save following good work from Thorgan Hazard. For a target man, though, he didn’t keep the ball enough, and strayed offside too many times. AFP
    Michy Batshuayi 4 – Had a good early chance and, after timing his run to perfection, forced Munir into a save following good work from Thorgan Hazard. For a target man, though, he didn’t keep the ball enough, and strayed offside too many times. AFP
  • SUBS: Youri Tielemans (Onana, 60) 5 – Made a crunching tackle with his first touch to win the ball back in a dangerous area, then anonymous thereafter. AFP
    SUBS: Youri Tielemans (Onana, 60) 5 – Made a crunching tackle with his first touch to win the ball back in a dangerous area, then anonymous thereafter. AFP
  • Dries Merterns (E Hazard, 60) 6 – Created a bit of magic within minutes of coming on; he created a shooting chance from the edge of the area and forced Munir into a save. AP
    Dries Merterns (E Hazard, 60) 6 – Created a bit of magic within minutes of coming on; he created a shooting chance from the edge of the area and forced Munir into a save. AP
  • Leandro Trossard (T Hazard, 75) N/A – Will no doubt have watched with frustration as both Hazard brothers flattered to deceive. Getty
    Leandro Trossard (T Hazard, 75) N/A – Will no doubt have watched with frustration as both Hazard brothers flattered to deceive. Getty
  • Charles de Ketelaere (Batshuayi, 75) N/A – Had little joy, like the player he replaced. AP
    Charles de Ketelaere (Batshuayi, 75) N/A – Had little joy, like the player he replaced. AP
  • Romelu Lukaku (Meunier, 81) N/A – It says much about Belgium’s performance that Roberto Martinez turned to Lukaku ahead of schedule. He won a corner with his first contribution. Getty
    Romelu Lukaku (Meunier, 81) N/A – It says much about Belgium’s performance that Roberto Martinez turned to Lukaku ahead of schedule. He won a corner with his first contribution. Getty
  • MOROCCO RATINGS: Munir 7 – A late addition at kick-off, was called into action early on to block smartly from Batshuayi. He looked confident when defending corners, often clearing with a solid punch. Saved well to his right to deny Hazard in the second half. Getty
    MOROCCO RATINGS: Munir 7 – A late addition at kick-off, was called into action early on to block smartly from Batshuayi. He looked confident when defending corners, often clearing with a solid punch. Saved well to his right to deny Hazard in the second half. Getty
  • Achraf Hakimi 6 – Made a good and dangerous run into the area just after the half hour mark. He looked across and, with few options, he blazed over with a wild effort. Was carrying a knock and looked a little bit off his usual pace. AP
    Achraf Hakimi 6 – Made a good and dangerous run into the area just after the half hour mark. He looked across and, with few options, he blazed over with a wild effort. Was carrying a knock and looked a little bit off his usual pace. AP
  • Nayef Aguerd 7 – Impressive throughout. He was aggressive in his tackling, but also accurate with both his long and short passing. Getty
    Nayef Aguerd 7 – Impressive throughout. He was aggressive in his tackling, but also accurate with both his long and short passing. Getty
  • Romain Saiss 7 – Strayed offside during Ziyech’s goal-bound free-kick, which obscured Courtois’s view, and led to VAR ruling out the goal. He then did exactly the same when breaking the deadlock, but stayed onside. Kept Batshuayi quiet throughout. Getty
    Romain Saiss 7 – Strayed offside during Ziyech’s goal-bound free-kick, which obscured Courtois’s view, and led to VAR ruling out the goal. He then did exactly the same when breaking the deadlock, but stayed onside. Kept Batshuayi quiet throughout. Getty
  • Noussair Mazraoui 7 – Solid performance from Mazraoui who moved to right-back following Hakimi’s substitution. AFP
    Noussair Mazraoui 7 – Solid performance from Mazraoui who moved to right-back following Hakimi’s substitution. AFP
  • Azzedine Ounahi 7 – A raw performance from the youngster, who worked tirelessly throughout and gave everything to the cause while looking stylish with the ball at his feet. AFP
    Azzedine Ounahi 7 – A raw performance from the youngster, who worked tirelessly throughout and gave everything to the cause while looking stylish with the ball at his feet. AFP
  • Nordin Amrabat 8 – Worked tirelessly at both ends, winning the ball back and then attempting to drive his team forward. Was central to Morocco’s play throughout. EPA
    Nordin Amrabat 8 – Worked tirelessly at both ends, winning the ball back and then attempting to drive his team forward. Was central to Morocco’s play throughout. EPA
  • Selim Amallah 7 – One of four Moroccan players born and raised in Belgium, Amallah worked hard. He had a shooting opportunity in the first half, albeit a difficult one, and hit it high and wide. Was more involved in this match than he was against Croatia, getting a number of successful passes in. EPA
    Selim Amallah 7 – One of four Moroccan players born and raised in Belgium, Amallah worked hard. He had a shooting opportunity in the first half, albeit a difficult one, and hit it high and wide. Was more involved in this match than he was against Croatia, getting a number of successful passes in. EPA
  • Hakim Ziyech, 9 – Always looked one of the more dangerous players, and he thought he’d given his side the lead when he converted from a free-kick. However, after a VAR check, Saiss was adjudged to have been offside. Came close again from distance following a progressive move from Morocco, but his effort drifted over the bar. Cut the ball back for Aboukhal to put the game beyond doubt. EPA
    Hakim Ziyech, 9 – Always looked one of the more dangerous players, and he thought he’d given his side the lead when he converted from a free-kick. However, after a VAR check, Saiss was adjudged to have been offside. Came close again from distance following a progressive move from Morocco, but his effort drifted over the bar. Cut the ball back for Aboukhal to put the game beyond doubt. EPA
  • Youssef En-Nesyri 6 – Arguably the weak link in Morocco’s attack, and who didn’t offer as much as a threat as those playing behind him. AFP
    Youssef En-Nesyri 6 – Arguably the weak link in Morocco’s attack, and who didn’t offer as much as a threat as those playing behind him. AFP
  • Sofiane Boufal 7 – While a lot of Morocco’s play came from the other side of the pitch, Boufal had one of the best chances of the game when, after dropping his shoulder, he lost Meunier and sent a low effort just wide of Courtois’s post. Always a threat. EPA
    Sofiane Boufal 7 – While a lot of Morocco’s play came from the other side of the pitch, Boufal had one of the best chances of the game when, after dropping his shoulder, he lost Meunier and sent a low effort just wide of Courtois’s post. Always a threat. EPA
  • SUBS: Yahya Attiat-Allah (Amallah, 68) 7 – Made an instant impact, winning the free-kick that led to the opening goal. Getty
    SUBS: Yahya Attiat-Allah (Amallah, 68) 7 – Made an instant impact, winning the free-kick that led to the opening goal. Getty
  • Abdelhamid Sabiri (Hakimi, 68) 8 – A stunning free-kick, a wicked delivery that caught out Courtois at his near post, put Morocco ahead. Reuters
    Abdelhamid Sabiri (Hakimi, 68) 8 – A stunning free-kick, a wicked delivery that caught out Courtois at his near post, put Morocco ahead. Reuters
  • Zakaria Aboukhlal (Boufal, 73) N/A – Scored the decisive second following a neat cut back from Ziyech, an unstoppable finish into the top corner. Getty
    Zakaria Aboukhlal (Boufal, 73) N/A – Scored the decisive second following a neat cut back from Ziyech, an unstoppable finish into the top corner. Getty
  • Abderazak Hamdallah (En-Nesyri, 73) N/A – Made a dangerous break in the closing stages and held the ball up well before forcing a corner. Getty
    Abderazak Hamdallah (En-Nesyri, 73) N/A – Made a dangerous break in the closing stages and held the ball up well before forcing a corner. Getty
  • Jawad El Yamiq (Ounahi, 78) N/A – Made his World Cup debut and did little wrong in his 15-minute cameo. AP
    Jawad El Yamiq (Ounahi, 78) N/A – Made his World Cup debut and did little wrong in his 15-minute cameo. AP

Belgium v Morocco ratings: Courtois 4, De Bruyne 5; Ziyech 9, Sabiri 8


  • English
  • Arabic

Morocco claimed their first World Cup victory in 24 years as they upset a hugely disappointing Belgium 2-0 in a boiling atmosphere on Sunday.

The Morocco fans gave the match a vintage World Cup feel at the Al Thumama Stadium and Romain Saiss touched a Abdelhamid Sabiri free kick past Thibaut Courtois before Zakaria Aboukhal netted in added time to put Morocco top of Group F with four points, one ahead of Belgium.

"We played against one of the best teams in the world with big players, but we know that if you don’t give 100 per cent, it is impossible to win. With these players and these fans, anything is possible," said Morocco coach Walid Regregui, whose team have not conceded a goal in five games since he took over in September.

Belgium, who had scraped a 1-0 win over Canada in their opening game, again looked a pale shadow of the team who finished third in 2018 and climbed to second in the world rankings. They must now battle for a last 16 spot against Croatia.

Ratings from the match can be seen in the gallery above, To view the next image, just swipe.

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

PROFILE

Name: Enhance Fitness 

Year started: 2018 

Based: UAE 

Employees: 200 

Amount raised: $3m 

Investors: Global Ventures and angel investors 

The Prison Letters of Nelson Mandela
Edited by Sahm Venter
Published by Liveright

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

Results

Ashraf Ghani 50.64 per cent

Abdullah Abdullah 39.52 per cent

Gulbuddin Hekmatyar 3.85 per cent

Rahmatullah Nabil 1.8 per cent

What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

Key developments

All times UTC 4

What is graphene?

Graphene is a single layer of carbon atoms arranged like honeycomb.

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were "playing about" with sticky tape and graphite - the material used as "lead" in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But as they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment had led to graphene being isolated for the very first time.

At the time, many believed it was impossible for such thin crystalline materials to be stable. But examined under a microscope, the material remained stable, and when tested was found to have incredible properties.

It is many times times stronger than steel, yet incredibly lightweight and flexible. It is electrically and thermally conductive but also transparent. The world's first 2D material, it is one million times thinner than the diameter of a single human hair.

But the 'sticky tape' method would not work on an industrial scale. Since then, scientists have been working on manufacturing graphene, to make use of its incredible properties.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. Their discovery meant physicists could study a new class of two-dimensional materials with unique properties. 

 

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

'Ashkal'
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Youssef%20Chebbi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Fatma%20Oussaifi%20and%20Mohamed%20Houcine%20Grayaa%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Polarised public

31% in UK say BBC is biased to left-wing views

19% in UK say BBC is biased to right-wing views

19% in UK say BBC is not biased at all

Source: YouGov

Dunki
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rajkumar%20Hirani%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Taapsee%20Pannu%2C%20Vikram%20Kochhar%20and%20Anil%20Grover%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Updated: November 27, 2022, 7:29 PM