• Salem Al Dawsari of Saudi Arabia, front, celebrates with teammates after scoring the second goal in their 2-1 victory against Argentina during the 2022 World Cup at the Lusail Stadium on Tuesday, November 22, 2022. EPA
    Salem Al Dawsari of Saudi Arabia, front, celebrates with teammates after scoring the second goal in their 2-1 victory against Argentina during the 2022 World Cup at the Lusail Stadium on Tuesday, November 22, 2022. EPA
  • Saudi Arabia celebrate their second goal by Salem Al Dawsari against Argentina at the Lusail Stadium. AFP
    Saudi Arabia celebrate their second goal by Salem Al Dawsari against Argentina at the Lusail Stadium. AFP
  • Saudi Arabia's Salem Al Dawsari after scoring his side's second goal. AP
    Saudi Arabia's Salem Al Dawsari after scoring his side's second goal. AP
  • Lionel Messi of Argentina reacts during the match against Saudi Arabia. Getty
    Lionel Messi of Argentina reacts during the match against Saudi Arabia. Getty
  • Saudi Arabia's Saleh Al Shehri, left, celebrates after scoring the equaliser against Argentina. AFP
    Saudi Arabia's Saleh Al Shehri, left, celebrates after scoring the equaliser against Argentina. AFP
  • Crowd attendance is shown on a giant screen at the Lusail Stadium. Getty
    Crowd attendance is shown on a giant screen at the Lusail Stadium. Getty
  • Saudi Arabia's goalkeeper Mohammed Al Owais saves a shot from Argentina. AP
    Saudi Arabia's goalkeeper Mohammed Al Owais saves a shot from Argentina. AP
  • Saudi Arabia's Nawaf Al Abid fights for the ball with Argentina's Enzo Fernandez. Reuters
    Saudi Arabia's Nawaf Al Abid fights for the ball with Argentina's Enzo Fernandez. Reuters
  • Saleh Al Shehri, right, scores his team's opening goal. EPA
    Saleh Al Shehri, right, scores his team's opening goal. EPA
  • Angel Di Maria of Argentina looked stunned. Getty
    Angel Di Maria of Argentina looked stunned. Getty
  • Lionel Messi after scoring the first goal. AFP
    Lionel Messi after scoring the first goal. AFP

Saudi Arabia eye victory that would spell end of World Cup road for Messi or Lewandowski


Ian Hawkey
  • English
  • Arabic

Herve Renard, the manager of Saudi Arabia, let the phrase slip as he described the great shock of the World Cup so far. “Lionel Messi against Saudi Arabia,” he said, reflecting on why the 2-1 Saudi win that opened up Group C had resonated so widely. Argentina had been defeated; the fact it was "Messi’s Argentina" made it such a headline.

As the group goes into its last 90 minutes, three teams are left with their qualifying fate in their own hands. Or, if you measure it by how these contenders for a last-16 place are generally assessed, destiny is in the hands of two superstars – Messi and Robert Lewandowski – or the broad collective that is Saudi Arabia’s well-drilled side.

After Poland’s 2-0 win against Renard’s side preserved the cliffhanger balance of tonight’s last match day, he might just as easily have referred to his conquerors as “Lewandowski’s Poland”. The Polish skipper set up the first goal and scored the second.

Saudi Arabia have their outstanding individuals, established match-winners, such as Salem Al Dawsari, and rising talents like Firas Al Buraikan, but they have thrived on sound, shared habits skilfully channelled by Renard, a coach benefiting from the concentrated time many of the Saudi players spend together.

Nine of the starting line-up against Argentina are teammates at Al Hilal, reigning Asian club champions, footballers tuned to one another’s strengths, movements and instincts.

Any national manager who can graft on to his team the routines rehearsed, day in, day out, on a club practice pitch, is grateful. It gains him time, that most limited resource when you gather in national colours only for a few days, periods spread far apart in the calendar.

Preparation time for this World Cup has been especially limited, because it is squeezed into the middle of a club season.

  • Poland's Piotr Zielinski celebrates with teammates after scoring the first goal in the Group C match against Saudi Arabia at Education City Stadium on November 26, 2022. Getty
    Poland's Piotr Zielinski celebrates with teammates after scoring the first goal in the Group C match against Saudi Arabia at Education City Stadium on November 26, 2022. Getty
  • Robert Lewandowski after scoring Poland's second goal against Saudi Arabia at Education City Stadium. EPA
    Robert Lewandowski after scoring Poland's second goal against Saudi Arabia at Education City Stadium. EPA
  • Saudi Arabia fans look dejected. Reuters
    Saudi Arabia fans look dejected. Reuters
  • Piotr Zielinski of Poland scores. Getty
    Piotr Zielinski of Poland scores. Getty
  • Piotr Zielinski celebrates with teammates. Getty
    Piotr Zielinski celebrates with teammates. Getty
  • Salem Al-Dawsari of Saudi Arabia has his penalty saved by Wojciech Szczesny. Getty
    Salem Al-Dawsari of Saudi Arabia has his penalty saved by Wojciech Szczesny. Getty
  • Poland's Wojciech Szczesny celebrates with teammates. Reuters
    Poland's Wojciech Szczesny celebrates with teammates. Reuters
  • Saudi Arabia's Salem Al-Dawsari has his penalty saved by Poland's Wojciech Szczesny. Reuters
    Saudi Arabia's Salem Al-Dawsari has his penalty saved by Poland's Wojciech Szczesny. Reuters
  • Saudi Arabia's Sultan Al-Ghanam falls after a challenge from Poland's Bartosz Bereszynski. AP
    Saudi Arabia's Sultan Al-Ghanam falls after a challenge from Poland's Bartosz Bereszynski. AP
  • Saudi Arabia coach Herve Renard on the touchline. Getty
    Saudi Arabia coach Herve Renard on the touchline. Getty
  • Saudi Arabia's midfielder Nawaf Al-Abed fights for the ball with Poland's Krystian Bielik. AFP
    Saudi Arabia's midfielder Nawaf Al-Abed fights for the ball with Poland's Krystian Bielik. AFP

Renard’s Al Hilal core had much of their homework already done. It shows. The defenders and goalkeeper – four out of five of them Al-Hilal colleagues – are tuned to one another’s positional instincts well enough that Saudi Arabia could dare to choreograph the high line that was so successful in taking the game to a stunned Argentina.

Just ask Messi or Lewandowski – who face off today with Argentina on three points, Poland on four – how far tried-and-tested club drills can carry team and about the limits of a lone megastar’s impact on his national team.

They have been serial collectors of individual awards – Messi eight times the top scorer in a Spanish Liga season, Lewandowski the same in seven different Bundesliga campaigns – and have watched, from afar, while the teammates who benefited from their stellar club contributions brought gold medals back from World Cups.

When Lewandowski joined Bayern Munich in the summer of 2014, the mood there was jubilant. Bayern’s players were naturally thrilled the best centre-forward in their league had left Borussia Dortmund to sign for them, but there was also a glow about the six Bayern players who had beaten Argentina in the Maracana stadium weeks earlier.

Another of the 2014 world champions, Toni Kroos, had been a Bayern midfielder until that summer; an eighth, Miroslav Klose, had spent an important portion of his career combining with the likes of Thomas Muller, Philipp Lahm and Bastian Schweinsteiger on the Bayern practice ground.

Argentina 1 Saudi Arabia 2: player ratings

  • ARGENTINA RATINGS: Emiliano Martinez 5: Literally not a thing to do until picking ball out of net in 48th minute when Al Shehri’s finish found the bottom corner. Got hand to second goal but couldn’t keep Al Dawsari’s effort out. Getty
    ARGENTINA RATINGS: Emiliano Martinez 5: Literally not a thing to do until picking ball out of net in 48th minute when Al Shehri’s finish found the bottom corner. Got hand to second goal but couldn’t keep Al Dawsari’s effort out. Getty
  • Nahuel Molina 6: Atletico right-back was solid defensively but failed to offer team any width going forward. Getty
    Nahuel Molina 6: Atletico right-back was solid defensively but failed to offer team any width going forward. Getty
  • Cristian Romero 4: Tottenham defender couldn’t stop Al Shehri scoring as Saudi attacker fired shot through his legs at start of second half to make it 1-1. Didn’t look fully fit and hooked before hour mark. EPA
    Cristian Romero 4: Tottenham defender couldn’t stop Al Shehri scoring as Saudi attacker fired shot through his legs at start of second half to make it 1-1. Didn’t look fully fit and hooked before hour mark. EPA
  • Nicolas Otamendi 6: Veteran centre-half repeatedly refused to accept a Saudi handshake after one first-half foul. Read danger well to stop opposition getting through on goal with well-timed sliding tackle just before break. Getty
    Nicolas Otamendi 6: Veteran centre-half repeatedly refused to accept a Saudi handshake after one first-half foul. Read danger well to stop opposition getting through on goal with well-timed sliding tackle just before break. Getty
  • Nicolas Tagliafico 5: Lyon full-back found himself under a bit of pressure in first half as the Saudis found a bit of joy down his flank. Almost levelled after ball rebounded off his shin but keeper scrambled out for corner. Getty
    Nicolas Tagliafico 5: Lyon full-back found himself under a bit of pressure in first half as the Saudis found a bit of joy down his flank. Almost levelled after ball rebounded off his shin but keeper scrambled out for corner. Getty
  • Rodrigo De Paul 4: Midfielder left apologising to teammates after gifting possession to Saudis in poor first half when he also gave away some cheap free-kicks and blasted chance spectacularly high over bar. Will be disappointed at how easily Al Shehri ghosted through for second goal and how team lost midfield battle in general. AFP
    Rodrigo De Paul 4: Midfielder left apologising to teammates after gifting possession to Saudis in poor first half when he also gave away some cheap free-kicks and blasted chance spectacularly high over bar. Will be disappointed at how easily Al Shehri ghosted through for second goal and how team lost midfield battle in general. AFP
  • Leandro Paredes 5: Juve midfielder was pulled down in box to earn side early penalty. Sprayed some lovely passes around but influence waned as match went on and substituted soon after Saudi’s second goal. AFP
    Leandro Paredes 5: Juve midfielder was pulled down in box to earn side early penalty. Sprayed some lovely passes around but influence waned as match went on and substituted soon after Saudi’s second goal. AFP
  • Alejandro Gomez 4: Blazed ambitious effort way over after 20 minutes which was extent of his attacking influence. Couldn’t get grip on midfield as Saudis pressured so well from start to finish. AP
    Alejandro Gomez 4: Blazed ambitious effort way over after 20 minutes which was extent of his attacking influence. Couldn’t get grip on midfield as Saudis pressured so well from start to finish. AP
  • Angel Di Maria 6: Surprisingly quiet first when he failed to make any impact in game. Better after break with his crossing but Argentina failed to take advantage. One lovely pass with outside of foot almost found Martinez but opponents scrambled out for corner. AFP
    Angel Di Maria 6: Surprisingly quiet first when he failed to make any impact in game. Better after break with his crossing but Argentina failed to take advantage. One lovely pass with outside of foot almost found Martinez but opponents scrambled out for corner. AFP
  • Lionel Messi 6: Should have scored very early goal but denied by decent keeper save. Did roll home penalty to open scoring after 10 minutes. Scored again after 22 minutes but caught offside. Sent poor free-kick wide and weak header straight at keeper in second half. Looked shell-shocked at end. EPA
    Lionel Messi 6: Should have scored very early goal but denied by decent keeper save. Did roll home penalty to open scoring after 10 minutes. Scored again after 22 minutes but caught offside. Sent poor free-kick wide and weak header straight at keeper in second half. Looked shell-shocked at end. EPA
  • Lautaro Martinez 6: Striker twice finished confidently in first half but was caught offside for both – the first being incredibly tight but still right call. Non-existent as threat after break as Argentina failed to turn up for fight. AP
    Lautaro Martinez 6: Striker twice finished confidently in first half but was caught offside for both – the first being incredibly tight but still right call. Non-existent as threat after break as Argentina failed to turn up for fight. AP
  • SUBS: Lisandro Martinez (On for Romero 59’) 6: Saw shot that deflected off teammate Tagliafico saved by Al Owais. One wild back-pass looked like it might catch out Martinez but goalkeeper managed to control with chest. AP
    SUBS: Lisandro Martinez (On for Romero 59’) 6: Saw shot that deflected off teammate Tagliafico saved by Al Owais. One wild back-pass looked like it might catch out Martinez but goalkeeper managed to control with chest. AP
  • Julian Alvarez (On for Gomez 59’) 5: Manchester City attacker brought on as one of three subs as Argentina were forced to chase game. Had shot cleared off line in injury-time but off-side flag had gone up anyway. Headed very late chance gently into keeper’s hands. AP
    Julian Alvarez (On for Gomez 59’) 5: Manchester City attacker brought on as one of three subs as Argentina were forced to chase game. Had shot cleared off line in injury-time but off-side flag had gone up anyway. Headed very late chance gently into keeper’s hands. AP
  • Enzo Fernandez (On for Paredes 59’) 5: Headed one chance well over bar from corner. Reuters
    Enzo Fernandez (On for Paredes 59’) 5: Headed one chance well over bar from corner. Reuters
  • Marcos Acuna (On for Tagliafico 71’) 5: Came on with team chasing game but substitute left-back was never going to be the answer to woes in midfield and up front. Reuters
    Marcos Acuna (On for Tagliafico 71’) 5: Came on with team chasing game but substitute left-back was never going to be the answer to woes in midfield and up front. Reuters
  • SAUDI ARABIA RATINGS: Mohammed Al Owais 8: Al Hilal goalkeeper saved well from Messi in second minute, sent the wrong way by same player from penalty soon after. Fine stop to deny Tagliafico from close range as Argentina chased leveller. Booked for venting at referee late on. AP
    SAUDI ARABIA RATINGS: Mohammed Al Owais 8: Al Hilal goalkeeper saved well from Messi in second minute, sent the wrong way by same player from penalty soon after. Fine stop to deny Tagliafico from close range as Argentina chased leveller. Booked for venting at referee late on. AP
  • Saud Abdulhamid 7: Handed Argentina early penalty after VAR spotted him hauling down Paredes in box. Both Saudi full-backs not afraid of pushing forward although final ball was sometimes lacking. Booked in second half when he was outstanding at helping keep opposition at bay. Getty
    Saud Abdulhamid 7: Handed Argentina early penalty after VAR spotted him hauling down Paredes in box. Both Saudi full-backs not afraid of pushing forward although final ball was sometimes lacking. Booked in second half when he was outstanding at helping keep opposition at bay. Getty
  • Hassan Al Tambakti 9: At heart of Saudi defence that played dangerous game with very high line that worked, just, in first half as Argentina were denied three goals due to off-side. Magnificent sliding tackle on Messi with Argentina star nearly through on goal had defender cheering like a goal. Immense at the back. Reuters
    Hassan Al Tambakti 9: At heart of Saudi defence that played dangerous game with very high line that worked, just, in first half as Argentina were denied three goals due to off-side. Magnificent sliding tackle on Messi with Argentina star nearly through on goal had defender cheering like a goal. Immense at the back. Reuters
  • Ali Al Bulayhi 8: Threw himself into tackles and headers but was certainly playing risky business with that high defensive line. Booked for time-wasting with 15 minutes to go but another star showing in defence as the team’s tactics paid off – and in some style. Getty
    Ali Al Bulayhi 8: Threw himself into tackles and headers but was certainly playing risky business with that high defensive line. Booked for time-wasting with 15 minutes to go but another star showing in defence as the team’s tactics paid off – and in some style. Getty
  • Yasser Al Shahrani 8: Had large Saudi contingent in stands on their feet with one sliding challenge to win ball in first half and was perfect example of effort his team put into this game. Took horrific knee to face off own keeper late on and had to be carried off. AFP
    Yasser Al Shahrani 8: Had large Saudi contingent in stands on their feet with one sliding challenge to win ball in first half and was perfect example of effort his team put into this game. Took horrific knee to face off own keeper late on and had to be carried off. AFP
  • Abdulellah Al Malki 7: Clumsy challenge on Gomez handed free-kick to Argentina in dangerous spot just before break, that ended with De Paul blazing chance well over. First booking of game for sliding tackle on Otamendi in 66th minute. Another who put in incredibly hard-working shift. Getty
    Abdulellah Al Malki 7: Clumsy challenge on Gomez handed free-kick to Argentina in dangerous spot just before break, that ended with De Paul blazing chance well over. First booking of game for sliding tackle on Otamendi in 66th minute. Another who put in incredibly hard-working shift. Getty
  • Mohamed Kanno 7: Showed some nice footwork at times, drawing some fouls from opposition, but was furious when referee awarded free-kick against him in dangerous spot for nothing challenge on Messi that the same player sent high and just wide. AFP
    Mohamed Kanno 7: Showed some nice footwork at times, drawing some fouls from opposition, but was furious when referee awarded free-kick against him in dangerous spot for nothing challenge on Messi that the same player sent high and just wide. AFP
  • Saleh Al Shehri 7: Excellent run and left-footed finish to level the scores just after half-time with what was his team’s first effort on goal to send crowd wild. AFP
    Saleh Al Shehri 7: Excellent run and left-footed finish to level the scores just after half-time with what was his team’s first effort on goal to send crowd wild. AFP
  • Salman Al Faraj 6: The Saudi captain picked up knock in the first half and tried desperately to run it off but eventually limped off just before break, receiving a healthy applause from around ground. Shame as had been playing part in keeping pressure on Argentina. AP
    Salman Al Faraj 6: The Saudi captain picked up knock in the first half and tried desperately to run it off but eventually limped off just before break, receiving a healthy applause from around ground. Shame as had been playing part in keeping pressure on Argentina. AP
  • Salem Al Dawsari 8: Saudi’s key attacker skipped between two players with one surging run just before half-time before going down in box looking for penalty – rightly ignored. Showed brilliant skill to earn himself space and curl home a lovely finish to put his team 2-1 up. AP
    Salem Al Dawsari 8: Saudi’s key attacker skipped between two players with one surging run just before half-time before going down in box looking for penalty – rightly ignored. Showed brilliant skill to earn himself space and curl home a lovely finish to put his team 2-1 up. AP
  • Feras Al Brikan 6: Ran his socks off in attack and played his part for team ranked 51st in Fifa rankings, albeit without any goalscoring opportunities to speak of but provide assist for Al Shehri goal. Reuters
    Feras Al Brikan 6: Ran his socks off in attack and played his part for team ranked 51st in Fifa rankings, albeit without any goalscoring opportunities to speak of but provide assist for Al Shehri goal. Reuters
  • SUBS: Nawaf Alabid (On for Al-Faraj 45+4’) 5: Had goal-bound strike blocked just before Saudi’s second goal. Booked in second half. Substituted himself – unclear if tactical or injury. Getty
    SUBS: Nawaf Alabid (On for Al-Faraj 45+4’) 5: Had goal-bound strike blocked just before Saudi’s second goal. Booked in second half. Substituted himself – unclear if tactical or injury. Getty
  • Sultan Al Ghannam (On for Al-Shehri 78’) N/A. Mohammed Alburayk (On for Nawaf 90+8’) N/A. AP
    Sultan Al Ghannam (On for Al-Shehri 78’) N/A. Mohammed Alburayk (On for Nawaf 90+8’) N/A. AP

Messi was only a silver-medallist that night in Rio de Janeiro. Four summers earlier, he was watching on television while seven of his then Barcelona colleagues won the World Cup final in a Spain jersey.

They played a pass-and-move style he recognised, down to its intricate details, as Barca’s, easily transposed into the national team by the likes of Andres Iniesta, Xavi, Gerard Pique, Sergio Busquets, Carles Puyol and Pedro.

A strong club core has been a feature of most World Cup-winning squads in the 21st century. When Italy won the World Cup in 2006, it was victory traced on the stripes of Juventus, where head coach Marcello Lippi had made his name as an elite manager, and where six of the players who shared in Italy’s victory in a taut final in Berlin were then employed.

Saudi Arabia’s Al Hilal cohort – 13 in the 26-man squad – are 90 minutes from taking the country into a first World Cup knockout phase since 1994. They face Mexico – who need a win, coupled with a setback for Argentina against Poland, to have any chance of qualifying – well used to big-game pressure.

Several have won two Asian Champions Leagues and contested a pair Club World Cup semi-finals in the past three years. Turn that knockout pedigree into a win and it means either Messi or Lewandowski will be going home, readying themselves only for the comforts of club football.

The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T

Price, base: Dh840,000; Dh120,000

Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo

Transmission: Eight-speed automatic; seven-speed automatic

Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm

Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm

Fuel economy, combined: 9.9L / 100km; 11.6L / 100km

RESULT

Valencia 3

Kevin Gameiro 21', 51'

Ferran Torres 67'

Atlanta 4

Josip Llicic 3' (P), 43' (P), 71', 82'

FIXTURES

All times UAE ( 4 GMT)

Saturday
Fiorentina v Torino (8pm)
Hellas Verona v Roma (10.45pm)

Sunday
Parma v Napoli (2.30pm)
Genoa v Crotone (5pm)
Sassuolo v Cagliari (8pm)
Juventus v Sampdoria (10.45pm)

Monday
AC Milan v Bologna (10.45om)

Playing September 30

Benevento v Inter Milan (8pm)
Udinese v Spezia (8pm)
Lazio v Atalanta (10.45pm)

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Earth under attack: Cosmic impacts throughout history

4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon

- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.

50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater

1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.  

1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.

1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.

-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
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MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

THE SPECS

Touareg Highline

Engine: 3.0-litre, V6

Transmission: 8-speed automatic

Power: 340hp

Torque: 450Nm

Price: Dh239,312

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%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A

JUDAS AND THE BLACK MESSIAH

Directed by: Shaka King

Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons

Four stars

Empire of Enchantment: The Story of Indian Magic

John Zubrzycki, Hurst Publishers

UAE currency: the story behind the money in your pockets
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Favourite book: ‘The Art of Learning’ by Josh Waitzkin

Favourite film: Marvel movies

Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence

CHELSEA'S NEXT FIVE GAMES

Mar 10: Norwich(A)

Mar 13: Newcastle(H)

Mar 16: Lille(A)

Mar 19: Middlesbrough(A)

Apr 2: Brentford(H)

Results:

First Test: New Zealand 30 British & Irish Lions 15

Second Test: New Zealand 21 British & Irish Lions 24

Third Test: New Zealand 15 British & Irish Lions 15

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%3Cp%3E%3Cstrong%3ESaudi%20Arabia%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EJoy%3A%3C%2Fstrong%3E%20Delivers%20car%20services%20with%20affordable%20prices%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EKaraz%3A%3C%2Fstrong%3E%20Helps%20diabetics%20with%20gamification%2C%20IoT%20and%20real-time%20data%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMedicarri%3A%3C%2Fstrong%3E%20Medical%20marketplace%20that%20connects%20clinics%20with%20suppliers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMod5r%3C%2Fstrong%3E%3A%20Makes%20automated%20and%20recurring%20investments%20to%20grow%20wealth%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStuck%3A%3C%2Fstrong%3E%20Live%2C%20on-demand%20language%20support%20to%20boost%20writing%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EWalzay%3A%3C%2Fstrong%3E%20Helps%20in%20recruitment%20while%20reducing%20hiring%20time%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEighty6%3A%20%3C%2Fstrong%3EMarketplace%20for%20restaurant%20and%20supplier%20procurements%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFarmUnboxed%3A%20%3C%2Fstrong%3EHelps%20digitise%20international%20food%20supply%20chain%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ENutriCal%3A%3C%2Fstrong%3E%20Helps%20F%26amp%3BB%20businesses%20and%20governments%20with%20nutritional%20analysis%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EWellxai%3A%3C%2Fstrong%3E%20Provides%20insurance%20that%20enables%20and%20rewards%20user%20habits%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEgypt%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAmwal%3A%3C%2Fstrong%3E%20A%20Shariah-compliant%20crowd-lending%20platform%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDeben%3A%3C%2Fstrong%3E%20Helps%20CFOs%20manage%20cash%20efficiently%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEgab%3A%3C%2Fstrong%3E%20Connects%20media%20outlets%20to%20journalists%20in%20hard-to-reach%20areas%20for%20exclusives%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ENeqabty%3A%3C%2Fstrong%3E%20Digitises%20financial%20and%20medical%20services%20of%20labour%20unions%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOman%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMonak%3A%3C%2Fstrong%3E%20Provides%20financial%20inclusion%20and%20life%20services%20to%20migrants%3C%2Fp%3E%0A
How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

The Ashes

Results
First Test, Brisbane: Australia won by 10 wickets
Second Test, Adelaide: Australia won by 120 runs
Third Test, Perth: Australia won by an innings and 41 runs
Fourth Test: Melbourne: Drawn
Fifth Test: Australia won by an innings and 123 runs

MATCH INFO

Fixture: Ukraine v Portugal, Monday, 10.45pm (UAE)

TV: BeIN Sports

PREMIER LEAGUE RESULTS

Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

CABINET%20OF%20CURIOSITIES%20EPISODE%201%3A%20LOT%2036
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EGuillermo%20del%20Toro%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Tim%20Blake%20Nelson%2C%20Sebastian%20Roche%2C%20Elpidia%20Carrillo%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The specs

Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)

Veil (Object Lessons)
Rafia Zakaria
​​​​​​​Bloomsbury Academic

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%3Cp%3EThe%20Zayed%20Centre%20for%20Research%20is%20a%20partnership%20between%20Great%20Ormond%20Street%20Hospital%2C%20University%20College%20London%20and%20Great%20Ormond%20Street%20Hospital%20Children%E2%80%99s%20Charity%20and%20was%20made%20possible%20thanks%20to%20a%20generous%20%C2%A360%20million%20gift%20in%202014%20from%20Sheikha%20Fatima%20bint%20Mubarak%2C%20Chairwoman%20of%20the%20General%20Women's%20Union%2C%20President%20of%20the%20Supreme%20Council%20for%20Motherhood%20and%20Childhood%2C%20and%20Supreme%20Chairwoman%20of%20the%20Family%20Development%20Foundation.%3C%2Fp%3E%0A
The specs: Fenyr SuperSport

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 

The 100 Best Novels in Translation
Boyd Tonkin, Galileo Press

Infobox

Western Region Asia Cup Qualifier, Al Amerat, Oman

The two finalists advance to the next stage of qualifying, in Malaysia in August

Results

UAE beat Iran by 10 wickets

Kuwait beat Saudi Arabia by eight wickets

Oman beat Bahrain by nine wickets

Qatar beat Maldives by 106 runs

Monday fixtures

UAE v Kuwait, Iran v Saudi Arabia, Oman v Qatar, Maldives v Bahrain

US%20federal%20gun%20reform%20since%20Sandy%20Hook
%3Cp%3E-%20April%2017%2C%202013%3A%20A%20bipartisan-drafted%20bill%20to%20expand%20background%20checks%20and%20ban%20assault%20weapons%20fails%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20July%202015%3A%20Bill%20to%20require%20background%20checks%20for%20all%20gun%20sales%20is%20introduced%20in%20House%20of%20Representatives.%20It%20is%20not%20brought%20to%20a%20vote.%3C%2Fp%3E%0A%3Cp%3E-%20June%2012%2C%202016%3A%20Orlando%20shooting.%20Barack%20Obama%20calls%20on%20Congress%20to%20renew%20law%20prohibiting%20sale%20of%20assault-style%20weapons%20and%20high-capacity%20magazines.%3C%2Fp%3E%0A%3Cp%3E-%20October%201%2C%202017%3A%20Las%20Vegas%20shooting.%20US%20lawmakers%20call%20for%20banning%20bump-fire%20stocks%2C%20and%20some%20renew%20call%20for%20assault%20weapons%20ban.%3C%2Fp%3E%0A%3Cp%3E-%20February%2014%2C%202018%3A%20Seventeen%20pupils%20are%20killed%20and%2017%20are%20wounded%20during%20a%20mass%20shooting%20in%20Parkland%2C%20Florida.%3C%2Fp%3E%0A%3Cp%3E-%20December%2018%2C%202018%3A%20Donald%20Trump%20announces%20a%20ban%20on%20bump-fire%20stocks.%3C%2Fp%3E%0A%3Cp%3E-%20August%202019%3A%20US%20House%20passes%20law%20expanding%20background%20checks.%20It%20is%20not%20brought%20to%20a%20vote%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20April%2011%2C%202022%3A%20Joe%20Biden%20announces%20measures%20to%20crack%20down%20on%20hard-to-trace%20'ghost%20guns'.%3C%2Fp%3E%0A%3Cp%3E-%20May%2024%2C%202022%3A%20Nineteen%20children%20and%20two%20teachers%20are%20killed%20at%20an%20elementary%20school%20in%20Uvalde%2C%20Texas.%3C%2Fp%3E%0A%3Cp%3E-%20June%2025%2C%202022%3A%20Joe%20Biden%20signs%20into%20law%20the%20first%20federal%20gun-control%20bill%20in%20decades.%3C%2Fp%3E%0A
AUSTRALIA SQUAD v SOUTH AFRICA

Aaron Finch (capt), Shaun Marsh, Travis Head, Chris Lynn, Glenn Maxwell, D'Arcy Short, Marcus Stoinis, Alex Carey, Ashton Agar, Mitchell Starc, Josh Hazlewood, Pat Cummins, Nathan Coulter-Nile, Adam Zampa

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

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

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Updated: November 30, 2022, 5:47 AM