• Luka Modric of Croatia vies for the ball with Jan Vertonghen of Belgium during their World Cup match at the Ahmad bin Ali Stadium on Thursday, December 1, 2022. EPA
    Luka Modric of Croatia vies for the ball with Jan Vertonghen of Belgium during their World Cup match at the Ahmad bin Ali Stadium on Thursday, December 1, 2022. EPA
  • Roberto Martinez applauds Belgium's fans after their sides' elimination from the tournament during the FIFA World Cup Qatar 2022 Group F match between Croatia and Belgium at Ahmad Bin Ali Stadium. Getty Images
    Roberto Martinez applauds Belgium's fans after their sides' elimination from the tournament during the FIFA World Cup Qatar 2022 Group F match between Croatia and Belgium at Ahmad Bin Ali Stadium. Getty Images
  • Belgium's Kevin De Bruyne, right, and Croatia's Josip Juranovic, left, fight for the ball. AP
    Belgium's Kevin De Bruyne, right, and Croatia's Josip Juranovic, left, fight for the ball. AP
  • Josip Juranovic, left, of Croatia battles for possession with Yannick Carrasco of Belgium. EPA
    Josip Juranovic, left, of Croatia battles for possession with Yannick Carrasco of Belgium. EPA
  • From left, Croatian players Luka Modric, Mateo Kovacic, and Andrej Kramaric argue with referee Anthony Taylor. EPA
    From left, Croatian players Luka Modric, Mateo Kovacic, and Andrej Kramaric argue with referee Anthony Taylor. EPA
  • Croatia's defender Borna Sosa fights for the ball against Belgium at the Ahmad Bin Ali Stadium. AFP
    Croatia's defender Borna Sosa fights for the ball against Belgium at the Ahmad Bin Ali Stadium. AFP
  • Mateo Kovacic of Croatia is challenged by Axel Witsel and Leander Dendoncker of Belgium. Getty
    Mateo Kovacic of Croatia is challenged by Axel Witsel and Leander Dendoncker of Belgium. Getty
  • Croatia's Andrej Kramaric, left, duels for the ball with Belgium's Axel Witsel. AP
    Croatia's Andrej Kramaric, left, duels for the ball with Belgium's Axel Witsel. AP
  • Belgium's Jan Vertonghen reacts. Reuters
    Belgium's Jan Vertonghen reacts. Reuters

Belgium's golden generation out of World Cup 2022 after draw with Croatia


John McAuley
  • English
  • Arabic

Kevin De Bruyne, imagine, said they had been dulled by age. Reports alleged they were dented by in-fighting.

Whatever the reason, Belgium’s golden generation could not find the silver bullet to their World Cup woes, the game’s second-ranked side bowing out from Qatar at the group stage. Four years ago, they finished third in Russia.

Maybe time had caught up with them. Maybe there was mutiny in the ranks, albeit denied by manager Roberto Martinez – as he would be expected to do. Perhaps Martinez himself wasn’t the right hand to extract the team’s true potential. Immediately after Belgium's World Cup fate was sealed, he announced he would be steeping down. The Ahmad bin Ali Stadium could conceivably be the end of the line for many.

A goalless draw in the Group F decider with Croatia confirmed Belgium to the boot, consigning De Brunye and Romelu Lukaku – on as a second-half substitute, the striker wasted three glorious chances - and Dries Mertens and Jan Vertonghen, Toby Alderweireld and Thibaut Courtois, to an early, ignominious exit.

Croatia, runners-up last time out, are through to the knockouts. Morocco, granting the tournament one of its great storylines, join them - as group winners, no less. Belgium were gone.

Lucky against Canada, lacklustre against Morocco, they needed a win on Thursday to continue. Most likely determined to get off on the right foot, they created little in first half, their clearest chance coming when De Bruyne played in Mertens. But the Galatasaray forward fired well over.

Within two minutes, Croatia thought they had a penalty when Yannick Carrasco felled Andrej Kramaric in the Belgium area. However, as Luka Modric waited what felt an eternity to take the spot-kick, the Video Assistant Referee interjected. Referee Anthony Taylor returned from the pitch-side monitor to overturn the initial decision; apparently there had been an offside in the build-up. Replays showed it was fractions.

When a Mexican wave washed through the crowd shortly before half-time, it pointed to the lack of real action. The biggest cheer - it felt anyway - followed news filtering through of Morocco’s lead against Canada in the group’s other game. And again, when the big screen flashed the standings: Morocco were top, two clear of Croatia. As it stood, Belgium would be packing for home.

Requiring an injection of anything, really, Martinez sent on Lukaku for the second half. It nearly paid instant reward: the Inter Milan got his head to De Bruyne’s deep cross, but could not generate any real power.

At the other end, Mateo Kovacic tested Thibaut Courtois’ reflexes. Earning his 100th cap for Belgium, the giant goalkeeper tipped away for the corner. Soon after, Courtois was saving from Marcelo Brozovic and also from Modric. Croatia were turning the screw.

Yet Belgium were inches away from turning it around. Turning around their campaign. De Bruyne sent through Carrasco and, after goalkeeper Dominik Livakovic blocked, Lukaku thudded the rebound onto the inside of the post. The goal gaping, it appeared easier to score. The Belgium bench leapt in disbelief.

The sensation would soon return. A cross from the left was deflected over Livakovic and onto Lukaku’s head and, standing six yards out and unmarked, he headed over. Then, in the dying moments, he failed to react when the ball dropped to him right on the Croatia goalline.

There would be no final reprieve. Last weekend, in advance of their Morocco defeat, De Bruyne declared Belgium had “no chance” of winning the World Cup. Age, he said, meant their best opportunity had come in Russia. He was proved correct. Belgium, with their supposed golden generation, were bust.

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

Qosty Byogaani

Starring: Hani Razmzi, Maya Nasir and Hassan Hosny

Four stars

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Fixtures
%3Cp%3E%3Cstrong%3EWednesday%2C%20April%203%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EArsenal%20v%20Luton%20Town%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3EManchester%20City%20v%20Aston%20Villa%2C%2011.15pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EThursday%2C%20April%204%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ELiverpool%20v%20Sheffield%20United%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A
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

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS

1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Destroyer

Director: Karyn Kusama

Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan

Rating: 3/5 

UAE release: January 31 

Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.

A semen analysis of the father showed abnormal sperm so the couple required IVF.

Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.

A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.

On day three of the process, 14 embryos were biopsied for gender selection.

The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.

Day five of the treatment saw two male embryos transferred to the patient.

The woman recorded a positive pregnancy test two weeks later. 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

MEYDAN CARD

6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m

7.05pm Handicap (TB) $175,000 (Turf) 1,200m

7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m

8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m

8.50pm Handicap (TB) $135,000 (T) 1,600m

9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m

10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m

10.35pm Handicap (TB) $135,000 (T) 1,600m

The National selections:

6.30pm AF Alwajel

7.05pm Ekhtiyaar

7.40pm First View

8.15pm Benbatl

8.50pm Zakouski

9.25pm: Kimbear

10pm: Chasing Dreams

10.35pm: Good Fortune

Australia World Cup squad

Aaron Finch (capt), Usman Khawaja, David Warner, Steve Smith, Shaun Marsh, Glenn Maxwell, Marcus Stoinis, Alex Carey, Pat Cummins, Mitchell Starc, Jhye Richardson, Nathan Coulter-Nile, Jason Behrendorff, Nathan Lyon, Adam Zampa

match info

Southampton 0

Arsenal 2 (Nketiah 20', Willock 87')

Red card: Jack Stephens (Southampton)

Man of the match: Rob Holding (Arsenal)

57%20Seconds
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rusty%20Cundieff%0D%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EJosh%20Hutcherson%2C%20Morgan%20Freeman%2C%20Greg%20Germann%2C%20Lovie%20Simone%0D%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%0D%3Cbr%3E%0D%3Cbr%3E%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
Generation Start-up: Awok company profile

Started: 2013

Founder: Ulugbek Yuldashev

Sector: e-commerce

Size: 600 plus

Stage: still in talks with VCs

Principal Investors: self-financed by founder

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

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EQureos%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%0D%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3E2021%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E33%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ESoftware%20and%20technology%0D%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%243%20million%0D%3Cbr%3E%3C%2Fp%3E%0A
Updated: December 01, 2022, 7:53 PM