• Ao Tanaka celebrates scoring Japan's second goal in the 2-1 Group E win against Spain at Khalifa International Stadium, Doha, on December 1, 2022. Reuters
    Ao Tanaka celebrates scoring Japan's second goal in the 2-1 Group E win against Spain at Khalifa International Stadium, Doha, on December 1, 2022. Reuters
  • Japan players celebrate reaching the last 16. Getty
    Japan players celebrate reaching the last 16. Getty
  • Japan's Ao Tanaka celebrates the end of the match. Getty
    Japan's Ao Tanaka celebrates the end of the match. Getty
  • Japan's Hidemasa Morita celebrates with teammates at the final whistle. PA
    Japan's Hidemasa Morita celebrates with teammates at the final whistle. PA
  • Ao Tanaka scores Japan's second goal. PA
    Ao Tanaka scores Japan's second goal. PA
  • Ao Tanaka celebrates with the Japan squad after scoring. Getty
    Ao Tanaka celebrates with the Japan squad after scoring. Getty
  • Ao Tanaka celebrates after scoring. Getty
    Ao Tanaka celebrates after scoring. Getty
  • Japan celebrate after Ritsu Doan levelled the scores at 1-1. AP
    Japan celebrate after Ritsu Doan levelled the scores at 1-1. AP
  • Ritsu Doan, left, celebrates with teammate Kaoru Mitoma. AP
    Ritsu Doan, left, celebrates with teammate Kaoru Mitoma. AP
  • Japan's Ritsu Doan celebrates scoring their first goal with teammates. Reuters
    Japan's Ritsu Doan celebrates scoring their first goal with teammates. Reuters
  • Alvaro Morata celebrates after putting Spain ahead. PA
    Alvaro Morata celebrates after putting Spain ahead. PA
  • Alvaro Morata celebrates after scoring. EPA
    Alvaro Morata celebrates after scoring. EPA
  • Alvaro Morata after putting Spain in front. AFP
    Alvaro Morata after putting Spain in front. AFP
  • Spain forward Alvaro Morata after scoring. AFP
    Spain forward Alvaro Morata after scoring. AFP

Japan produce thrilling comeback to stun Spain and make World Cup last 16


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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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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
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Starring: Elizabeth Olsen, Paul Bettany

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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

TOURNAMENT INFO

Women’s World Twenty20 Qualifier

Jul 3- 14, in the Netherlands
The top two teams will qualify to play at the World T20 in the West Indies in November

UAE squad
Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi

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 biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Three ways to limit your social media use

Clinical psychologist, Dr Saliha Afridi at The Lighthouse Arabia suggests three easy things you can do every day to cut back on the time you spend online.

1. Put the social media app in a folder on the second or third screen of your phone so it has to remain a conscious decision to open, rather than something your fingers gravitate towards without consideration.

2. Schedule a time to use social media instead of consistently throughout the day. I recommend setting aside certain times of the day or week when you upload pictures or share information. 

3. Take a mental snapshot rather than a photo on your phone. Instead of sharing it with your social world, try to absorb the moment, connect with your feeling, experience the moment with all five of your senses. You will have a memory of that moment more vividly and for far longer than if you take a picture of it.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

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Name: Hassan Mohsen Elhais

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

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Updated: December 01, 2022, 9:26 PM