Japan produced another upset in a thrilling World Cup to stun Spain with a 2-1 comeback victory and secure top spot in Group E - a result which eliminated Germany.
Spain had looked in total control at half-time after taking the lead through Alvaro Morata’s early header.
Japan, though, turned things around in the space of five minutes at the start of the second half when substitute Ritsu Doan equalised before Ao Tanaka netted another – which was allowed to stand following a lengthy VAR review after the ball had appeared to have gone out of play.
Japan, who had opened their campaign with a shock win against Germany but then were beaten by Costa Rica, almost snatched an early lead when Junya Ito fired into the side-netting.
Spain went in front in the 11th minute when Morata headed in a cross from the right by Chelsea captain Cesar Azpilicueta for his third goal of the tournament.
The Spaniards continued to dominate possession and although it looked only a matter of time before they would open up the Japan defence again, there were no more goals ahead of the break.
Japan coach Hajime Moriyasu made a double change for the second half, with Brighton midfielder Kaoru Mitoma and Doan sent on for Yuto Nagatomo and Takefusa Kubo.
The changes made an instant impact as Japan equalised three minutes after the restart.
Spain were caught trying to play out from the back as Freiburg winger Doan picked up possession just outside the penalty area and drilled a shot past Unai Simon, who could only palm the ball into the top left corner.
Japan completed another remarkable turnaround when they took the lead in the 51st minute.
Doan was again involved as his low cross went right through the six-yard box and was cut back in by Mitoma from the goal-line at the far post, with Tanaka bundling the ball home.
A lengthy VAR check followed and officials eventually ruled the whole of the ball had not crossed the line – a decision which sparked pandemonium among the now jubilant Samurai Blue faithful.
Spain boss Luis Enrique reacted by replacing Morata with Marco Asensio and sending on Ferran Torres for Nico Williams.
Japan created another good opening with 20 minutes left.
Mitoma broke down the left and clipped a pass back across to the edge of the penalty area where Takuma Asano arrived at pace, but the Bochum forward could only skew his shot wide.
Spain pushed for an equaliser and Japan goalkeeper Shuichi Gonda made a smart reaction save to push away a low drive from Asensio before then collecting Dani Olmo’s angled shot at the near post as Japan celebrated another remarkable victory and a place in the last 16.
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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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
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
