• Wahbi Khazri of Tunisia celebrates with teammates after scoring their winner against France in the World Cup Group D match at Education City Stadium on November 30, 2022, in Al Rayyan, Qatar. Getty
    Wahbi Khazri of Tunisia celebrates with teammates after scoring their winner against France in the World Cup Group D match at Education City Stadium on November 30, 2022, in Al Rayyan, Qatar. Getty
  • Wahbi Khazri of Tunisia celebrates his goal. EPA
    Wahbi Khazri of Tunisia celebrates his goal. EPA
  • France goalkeeper Steve Mandanda is beaten by Wahbi Khazri's strike for Tunisia. AP
    France goalkeeper Steve Mandanda is beaten by Wahbi Khazri's strike for Tunisia. AP
  • Tunisia's Wahbi Khazri celebrates his goal with teammate Mohamed Ali Ben Romdhane. AFP
    Tunisia's Wahbi Khazri celebrates his goal with teammate Mohamed Ali Ben Romdhane. AFP
  • Ali Maaloul celebrates after Wahbi Khazri put Tunisia ahead. Getty
    Ali Maaloul celebrates after Wahbi Khazri put Tunisia ahead. Getty
  • Wahbi Khazri of Tunisia celebrates with teammates after scoring their first goal. Getty
    Wahbi Khazri of Tunisia celebrates with teammates after scoring their first goal. Getty
  • Antoine Griezmann of France scores a goal that was later disallowed due to offside after a VAR check. EPA
    Antoine Griezmann of France scores a goal that was later disallowed due to offside after a VAR check. EPA
  • Tunisia goalkeeper Aymen Dahmen makes a save. Getty
    Tunisia goalkeeper Aymen Dahmen makes a save. Getty
  • Kylian Mbappe comes on as a substitute for France. Getty
    Kylian Mbappe comes on as a substitute for France. Getty
  • France's Kingsley Coman blazes a shot wide of the target. AFP
    France's Kingsley Coman blazes a shot wide of the target. AFP
  • France's Kingsley Coman reacts after missing a chance. AP
    France's Kingsley Coman reacts after missing a chance. AP
  • Tunisia's Nader Ghandri celebrates scoring a goal against France that was flagged offside. AFP
    Tunisia's Nader Ghandri celebrates scoring a goal against France that was flagged offside. AFP
  • Tunisia's Nader Ghandri flicks the ball into the France net but the goal was disallowed for offside. AFP
    Tunisia's Nader Ghandri flicks the ball into the France net but the goal was disallowed for offside. AFP
  • Tunisia's Nader Ghandri scores a first-half goal that was ruled offside. AFP
    Tunisia's Nader Ghandri scores a first-half goal that was ruled offside. AFP
  • Eduardo Camavinga of France runs with the ball from Anis Ben Slimane of Tunisia. Getty
    Eduardo Camavinga of France runs with the ball from Anis Ben Slimane of Tunisia. Getty
  • Tunisia's Wajdi Kechrida, left, gets a yellow card from referee Matthew Conger. AP
    Tunisia's Wajdi Kechrida, left, gets a yellow card from referee Matthew Conger. AP
  • France's William Saliba and Tunisia's Wahbi Khazri tussle. AP
    France's William Saliba and Tunisia's Wahbi Khazri tussle. AP
  • France's Dayot Upamecano battles with Tunisia's Ellyes Skhiri. AFP
    France's Dayot Upamecano battles with Tunisia's Ellyes Skhiri. AFP
  • Tunisia's forward Wahbi Khazri attempts a shot on goal. AFP
    Tunisia's forward Wahbi Khazri attempts a shot on goal. AFP
  • France's goalkeeper Steve Mandanda makes a save. AFP
    France's goalkeeper Steve Mandanda makes a save. AFP

Tunisia’s heroes pull off historic win over holders France but suffer World Cup heartbreak


  • English
  • Arabic

Wahbi Khazri’s superb solo goal secured Tunisia a famous victory against reigning champions France but Australia’s shock win against Denmark meant they still made a heart-breaking World Cup exit.

Didier Deschamps made sweeping alterations for the Group D finale at Education City Stadium after Les Bleus became the first side to seal their place in the round of 16.

France still had the quality to win but ex-Sunderland man Khazri’s moment of magic secured Tunisia a 1-0 victory – their first World Cup win against European opponents after 11 previous attempts.

Wednesday’s result will live long in the memory but Mathew Leckie’s strike 14 miles away proved a knockout blow for Jalel Kadri’s side as Australia progressed instead.

Antoine Griezmann looked to have landed another gut punch when equalising deep in stoppage time, only for the goal to be disallowed for offside after the VAR’s intervention.

Tunisia’s superb fans showed their appreciation to their players at full-time in Al Rayyan, where France topped Group D despite Wednesday’s shock loss.

A fan of Tunisia cheers his side on against France in the World Cup Group D match at Education City Stadium in Doha, Qatar, 30 November 2022. EPA
A fan of Tunisia cheers his side on against France in the World Cup Group D match at Education City Stadium in Doha, Qatar, 30 November 2022. EPA

The North African side came into this match in hope more than expectation, but just eight minutes in they began to believe.

Nader Ghandri excellently turned in a free-kick that would be ruled out for offside, yet that moment appeared to give Tunisia and their fans hope.

France had quality on the pitch but struggled to click, with Kingsley Coman missing the target at the end of one of their rare moves of fluidity.

Tunisia continued to look the bigger threat, with Anis Slimane seeing a blocked header easily saved before Steve Mandanda unconvincingly dealt with a Khazri effort.

The 31-year-old was looking most likely to open the scoring and went down in the box just minutes into the second half following a challenge by Aurelien Tchouameni.

Nothing was given as Tunisia continued to push, with Aissa Laidouni rifling over from an acute angle before getting the assist for a 58th-minute goal that was all of Khazri’s making.

The skipper span as he collected the ball just under 50 yards from the French goal and drove forwards at pace.

Denmark 0 Tunisia 0 - in pictures

  • Denmark's Christian Eriksen, left, and Yassine Meriah of Tunisia during the World Cup Group D goalless draw at the Education City Stadium in Qatar, on Tuesday, November 22, 2022. AP
    Denmark's Christian Eriksen, left, and Yassine Meriah of Tunisia during the World Cup Group D goalless draw at the Education City Stadium in Qatar, on Tuesday, November 22, 2022. AP
  • Tunisia's Yassine Meriah attempts to clear with Andreas Cornelius ready to pounce. Getty
    Tunisia's Yassine Meriah attempts to clear with Andreas Cornelius ready to pounce. Getty
  • Tunisia's Ellyes Skhiri and Mikkel Damsgaard of Denmark battle for the ball. Getty
    Tunisia's Ellyes Skhiri and Mikkel Damsgaard of Denmark battle for the ball. Getty
  • Tunisia goalkeeper Aymen Dahmen makes a save. AFP
    Tunisia goalkeeper Aymen Dahmen makes a save. AFP
  • Tunisia goalkeeper Aymen Dahmen dives for the ball. AFP
    Tunisia goalkeeper Aymen Dahmen dives for the ball. AFP
  • Denmark midfielder Andreas Skov Olsen after his goal was disallowed for offside. AFP
    Denmark midfielder Andreas Skov Olsen after his goal was disallowed for offside. AFP
  • Denmark defender Joakim Maehle passes the ball under pressure from Tunisia's Mohamed Drager. AFP
    Denmark defender Joakim Maehle passes the ball under pressure from Tunisia's Mohamed Drager. AFP
  • Denmark's Andreas Cornelius misses a chance from close range. PA
    Denmark's Andreas Cornelius misses a chance from close range. PA
  • Denmark's Simon Kjaer hands the captain's armband to Christian Eriksen. Getty
    Denmark's Simon Kjaer hands the captain's armband to Christian Eriksen. Getty
  • Tunisia goalkeeper Aymen Dahmen. Getty
    Tunisia goalkeeper Aymen Dahmen. Getty
  • Denmark's Kasper Dolberg heads the ball. AP
    Denmark's Kasper Dolberg heads the ball. AP

First he brushed off the attention of Youssouf Fofana, before rounding Raphael Varane and getting away a low effort before Axel Disasi could tackle him, sending the ball rolling into the bottom corner.

It was an incredible moment and Khazri’s last action of the evening as he was immediately replaced.

The volume inside the ground soon dropped as Tunisian fans heard Australia had taken the lead, then saw star Kylian Mbappe introduced from the bench.

Griezmann and Ousmane Dembele soon followed him on, with the latter seeing an attempt from distance saved by Aymen Dahmen.

Substitute Adrien Rabiot’s volleyed effort went wide and Mbappe tried his luck from a tight angle, before Randal Kolo Muani saw a strike whistle narrowly wide.

Tunisia’s substitutes huddled around a phone in stoppage time hoping for positive news from the Australia v Denmark match, but there was no late drama in that game.

There was in Al Rayyan, though. Griezmann met a loose ball with a volley that deflected in cruelly as France looked to have secured a late draw.

The final whistle went, only for the VAR to advise a pitchside review and offside was given.

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

The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

Non-oil%20trade
%3Cp%3ENon-oil%20trade%20between%20the%20UAE%20and%20Japan%20grew%20by%2034%20per%20cent%20over%20the%20past%20two%20years%2C%20according%20to%20data%20from%20the%20Federal%20Competitiveness%20and%20Statistics%20Centre.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIn%2010%20years%2C%20it%20has%20reached%20a%20total%20of%20Dh524.4%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3ECars%20topped%20the%20list%20of%20the%20top%20five%20commodities%20re-exported%20to%20Japan%20in%202022%2C%20with%20a%20value%20of%20Dh1.3%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3EJewellery%20and%20ornaments%20amounted%20to%20Dh150%20million%20while%20precious%20metal%20scraps%20amounted%20to%20Dh105%20million.%C2%A0%3C%2Fp%3E%0A%3Cp%3ERaw%20aluminium%20was%20ranked%20first%20among%20the%20top%20five%20commodities%20exported%20to%20Japan.%C2%A0%3C%2Fp%3E%0A%3Cp%3ETop%20of%20the%20list%20of%20commodities%20imported%20from%20Japan%20in%202022%20was%20cars%2C%20with%20a%20value%20of%20Dh20.08%20billion.%3C%2Fp%3E%0A
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

HUNGARIAN GRAND PRIX RESULT

1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India  1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps

Updated: November 30, 2022, 7:08 PM