• Germany's Niclas Fullkrug celebrates after scoring in the 1-1 Group E draw against Spain at Al Bayt Stadium on November 27, 2022 in Al Khor, Qatar. Getty
    Germany's Niclas Fullkrug celebrates after scoring in the 1-1 Group E draw against Spain at Al Bayt Stadium on November 27, 2022 in Al Khor, Qatar. Getty
  • Niclas Fullkrug scores for Germany. Getty
    Niclas Fullkrug scores for Germany. Getty
  • Fullkrug celebrates with the German squad. AFP
    Fullkrug celebrates with the German squad. AFP
  • Alvaro Morata celebrates scoring to give Spain the lead. PA
    Alvaro Morata celebrates scoring to give Spain the lead. PA
  • Alvaro Morata scores for Spain. Getty
    Alvaro Morata scores for Spain. Getty
  • Alvaro Morata after scoring for Spain. Getty
    Alvaro Morata after scoring for Spain. Getty
  • Germany coach Hansi Flick watches the action. EPA
    Germany coach Hansi Flick watches the action. EPA
  • Germany's Thomas Muller controls the ball under pressure from Rodri. Getty
    Germany's Thomas Muller controls the ball under pressure from Rodri. Getty
  • Manuel Neuer of Germany celebrates Antonio Rudiger's header, which was then ruled offside. Getty
    Manuel Neuer of Germany celebrates Antonio Rudiger's header, which was then ruled offside. Getty
  • Antonio Rudiger scores for Germany, only for VAR to intervene. Getty
    Antonio Rudiger scores for Germany, only for VAR to intervene. Getty

Germany's Niclas Fullkrug scrambles draw against Spain to keep last-16 hopes alive


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Fullkrug came off the bench to earn Germany a hard-fought draw against Spain and keep their World Cup hopes alive.

A surprise loss to Japan in their opening Group E game means Hansi Flick’s side do not have their destiny in their own hands but a 1-1 draw at Al Bayt Stadium – where Germany hit back after Alvaro Morata had opened the scoring – was a good response.

Only Costa Rica’s late win over Japan earlier in the day gave the Germans any chance of avoiding group-stage elimination for the second time in succession but they will have to beat the Central Americans and hope the result in the other game goes their way to stay in Qatar.

Remarkably, Germany have now won just one of their five games at the tournament since lifting the World Cup in 2014, but the way they came from behind here will give them confidence.

There were very few standout performances on either side, Spain not at the free-flowing best that saw them thrash Costa Rica 7-0 in their first game and Germany struggling for a cutting edge.

Manuel Neuer’s fine stop prevented Dani Olmo opening the scoring for Spain with just over five minutes on the clock as he tipped a fierce strike on to the crossbar.

Serge Gnabry was then gifted Germany’s first chance when Spain goalkeeper Unai Simon played the ball out straight into the path of the Bayern Munich forward but he could not find the target.

Neuer returned the favour immediately afterwards but Ferran Torres saw his effort blocked as both goalkeepers survived.

Antonio Rudiger thought he had headed Germany in front in the closing stages of the first half but VAR intervened to rule him offside after he had got on the end of a free-kick.

Enrique turned to Morata just eight minutes after the restart, Torres making way having been unable to replicate the performance that saw him hit a hat-trick in a 6-0 Nations League thumping of Germany the last time the sides met.

Simon’s distribution again caused problems as his ball out to Pedri was intercepted, but the Athletic Bilbao stopper made amends by pushing behind Joshua Kimmich’s strike.

But it would be substitute Morata who broke the deadlock with a deft finish from Alba’s low centre, just eight minutes after his arrival into the game.

Spain should have doubled their lead shortly afterwards but a rush of blood saw Marco Asensio blaze wildly over Neuer’s goal.

Germany looked to hit back and Jamal Musiala should have done better when slipped through on goal by substitute Leroy Sane, but he could only fire straight at Simon.

The equaliser would come with just seven minutes remaining and courtesy of another substitute – this time in the shape of Werder Bremen forward Fullkrug.

Musiala managed to bundle a pass through to the 29-year-old, who grabbed his second goal in four senior caps to earn Germany a share of the spoils.

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

PFA Team of the Year: David de Gea, Kyle Walker, Jan Vertonghen, Nicolas Otamendi, Marcos Alonso, David Silva, Kevin De Bruyne, Christian Eriksen, Harry Kane, Mohamed Salah, Sergio Aguero

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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

MATCH INFO

Leeds United 0

Brighton 1 (Maupay 17')

Man of the match: Ben White (Brighton)

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

MATCH INFO

Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE

Roll%20of%20Honour%2C%20men%E2%80%99s%20domestic%20rugby%20season
%3Cp%3E%3Cstrong%3EWest%20Asia%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Bahrain%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Jebel%20Ali%20Dragons%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%201%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Sharks%0D%3Cbr%3ERunners%20up%3A%20Abu%20Dhabi%20Harlequins%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%202%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%20III%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Sharks%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDubai%20Sevens%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%3C%2Fp%3E%0A
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Results

4pm: Al Bastakiya Listed US$300,000 (Dirt) 1,900m; Winner: Emblem Storm, Oisin Murphy (jockey), Satish Seemar (trainer).

4.35pm: Mahab Al Shimaal Group 3 $350,000 (D) 1,200m; Winner: Wafy, Tadhg O’Shea, Satish Seemar.

5.10pm: Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m; Winner: Wildman Jack, Fernando Jara, Doug O’Neill.

5.45pm: Burj Nahaar Group 3 $350,000 (D) 1,600m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.

6.20pm: Jebel Hatta Group 1 $400,000 (T) 1,800m; Winner: Barney Roy, William Buick, Charlie Appleby.

6.55pm: Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m; Winner: Matterhorn, Mickael Barzalona, Salem bin Ghadayer.

7.30pm: Dubai City Of Gold Group 2 $350,000 (T) 2,410m; Winner: Loxley, Mickael Barzalona, Charlie Appleby.

The specs

Engine: 2.0-litre 4-cyl

Power: 153hp at 6,000rpm

Torque: 200Nm at 4,000rpm

Transmission: 6-speed auto

Price: Dh99,000

On sale: now

Biog

Age: 50

Known as the UAE’s strongest man

Favourite dish: “Everything and sea food”

Hobbies: Drawing, basketball and poetry

Favourite car: Any classic car

Favourite superhero: The Hulk original

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Brief scores:

Arsenal 4

Xhaka 25', Lacazette 55', Ramsey 79', Aubameyang 83'

Fulham 1

Kamara 69'

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
Updated: November 28, 2022, 5:40 AM