• Argentina's Julian Alvarez celebrates scoring the second goal in the 2-0 Group C win against Poland at Stadium 974 on November 30, 2022. Reuters
    Argentina's Julian Alvarez celebrates scoring the second goal in the 2-0 Group C win against Poland at Stadium 974 on November 30, 2022. Reuters
  • Argentina's Alexis Mac Allister celebrates after scoring the first goal. Getty
    Argentina's Alexis Mac Allister celebrates after scoring the first goal. Getty
  • Argentina's Alexis Mac Allister celebrates with teammates after scoring. Getty
    Argentina's Alexis Mac Allister celebrates with teammates after scoring. Getty
  • Alexis Mac Allister, No 20, celebrates after scoring. AP
    Alexis Mac Allister, No 20, celebrates after scoring. AP
  • Alexis Mac Allister of Argentina celebrates after scoring. Getty
    Alexis Mac Allister of Argentina celebrates after scoring. Getty
  • Lionel Messi after getting fouled by Wojciech Szczesny. Getty
    Lionel Messi after getting fouled by Wojciech Szczesny. Getty
  • Poland players congratulate Wojciech Szczesny after he saved a Lionel Messi penalty. Getty
    Poland players congratulate Wojciech Szczesny after he saved a Lionel Messi penalty. Getty
  • Wojciech Szczesny after saving Messi's penalty. Getty
    Wojciech Szczesny after saving Messi's penalty. Getty
  • Julian Alvarez celebrates after scoring the second goal for Argentina. Getty
    Julian Alvarez celebrates after scoring the second goal for Argentina. Getty
  • Julian Alvarez celebrates with teammates. Getty
    Julian Alvarez celebrates with teammates. Getty

Messi believes Maradona would be 'super happy' at Argentina advancing to World Cup last 16


Steve Luckings
  • English
  • Arabic

Lionel Messi believes Diego Maradona would be "super happy" after he helped steer Argentina into the knockout stages of the 2022 World Cup thanks to a 2-0 win over Poland.

Messi also reached another landmark as he overtook Maradona's record of 21 World Cup appearances for Argentina.

World Cup winner Maradona died just over two years ago but Messi said he believes his former mentor would be proud of his latest acheivement.

"I learned it recently, I didn't know it. It's a pleasure to be able to continue to achieve these kinds of records. I think Diego would be super happy for me, because he always showed me a lot of affection, he was always happy when things went well for me," said Messi.

Despite missing a penalty – his 39th career failure from the spot – the Argentina captain was instrumental in guiding his side past what on paper at least appeared their toughest Group C opponents.

"We achieved our first objective, which was to get out of the group after starting the way we did [a shock 2-1 loss against Saudi Arabia]," said Messi.

"I was really frustrated to have missed the penalty, because I knew that a goal could change the whole match, that it makes you play in a different way. But I think that from the penalty I missed, the team came out stronger."

Player ratings

  • POLAND RATINGS: Wojciech Szczesny, 7 – The Juventus goalkeeper saved a penalty- his second already at this World Cup - from Lionel Messi and produced a handful of other top saves. Getty
    POLAND RATINGS: Wojciech Szczesny, 7 – The Juventus goalkeeper saved a penalty- his second already at this World Cup - from Lionel Messi and produced a handful of other top saves. Getty
  • Matty Cash, 5 – Looked far too weak to his man for the second goal and outside of that, he was dragged out of position every few minutes. Getty Images
    Matty Cash, 5 – Looked far too weak to his man for the second goal and outside of that, he was dragged out of position every few minutes. Getty Images
  • Kamil Glik, 6 – His desperate defending sometimes paid dividends but the veteran’s spatial awareness could use some work. AP Photo
    Kamil Glik, 6 – His desperate defending sometimes paid dividends but the veteran’s spatial awareness could use some work. AP Photo
  • Jakub Kiwior, 4 – Stood watching for the first goal and had a crazy rest of the game featuring a big block off the line and a terrible back pass. AFP
    Jakub Kiwior, 4 – Stood watching for the first goal and had a crazy rest of the game featuring a big block off the line and a terrible back pass. AFP
  • DF Bartosz Bereszynski, 4 – Played Argentina onside for the opening goal and showed an incredible lack of composure throughout. AP Photo
    DF Bartosz Bereszynski, 4 – Played Argentina onside for the opening goal and showed an incredible lack of composure throughout. AP Photo
  • Piotr Zielinski, 5 – Was left chasing shadows and was unable to really influence the overall attacking flow - of which there was precious little. AFP
    Piotr Zielinski, 5 – Was left chasing shadows and was unable to really influence the overall attacking flow - of which there was precious little. AFP
  • Krystian Bielik, 5 – Was dispossessed far too easily in midfield and went missing in challenges far, far too often. Getty Images
    Krystian Bielik, 5 – Was dispossessed far too easily in midfield and went missing in challenges far, far too often. Getty Images
  • Grzegorz Krychowiak, 5 – Picked up a silly yellow card, struggled to command respect in the middle of the park and was fairly drab. AP Photo
    Grzegorz Krychowiak, 5 – Picked up a silly yellow card, struggled to command respect in the middle of the park and was fairly drab. AP Photo
  • Przemyslaw Frankowski, 6 – While he stands himself up well under pressure, Frankowski continually dropped off his man and left gaps. EPA
    Przemyslaw Frankowski, 6 – While he stands himself up well under pressure, Frankowski continually dropped off his man and left gaps. EPA
  • Robert Lewandowski, 6 – The star Barcelona forward was completely boxed out of the match and was barely given a chance to shine. EPA
    Robert Lewandowski, 6 – The star Barcelona forward was completely boxed out of the match and was barely given a chance to shine. EPA
  • Karol Swiderski, 4 – Hardly touched the ball, offered nothing in the final third. AFP
    Karol Swiderski, 4 – Hardly touched the ball, offered nothing in the final third. AFP
  • Jakub Kaminski, 5 – His build-up play over the half-way line was solid but the lack of an end product hurt his overall game. AFP
    Jakub Kaminski, 5 – His build-up play over the half-way line was solid but the lack of an end product hurt his overall game. AFP
  • Damian Szymanski, 5 – Stood watching for the second goal and offered very little going forward. Reuters
    Damian Szymanski, 5 – Stood watching for the second goal and offered very little going forward. Reuters
  • Michal Skoras, 6 – Won a nice free kick and that was really all she wrote from yet another unforgettable cameo. Getty Images
    Michal Skoras, 6 – Won a nice free kick and that was really all she wrote from yet another unforgettable cameo. Getty Images
  • Artur Jedrzejczyk, N/A – Did very little of note outside of a few shuffles off of the ball under Argentine pressure. AFP
    Artur Jedrzejczyk, N/A – Did very little of note outside of a few shuffles off of the ball under Argentine pressure. AFP
  • Krzysztof Piatek, N/A – An uneventful performance as he never really got on the ball upon being introduced. AFP
    Krzysztof Piatek, N/A – An uneventful performance as he never really got on the ball upon being introduced. AFP
  • ARGENTINA RATINGS: Emiliano Martinez 6 - Kept a 15th clean sheet in his past 18 Argentina games. Poland were so disappointing they didn’t have a shot on target. Getty
    ARGENTINA RATINGS: Emiliano Martinez 6 - Kept a 15th clean sheet in his past 18 Argentina games. Poland were so disappointing they didn’t have a shot on target. Getty
  • Nahuel Molina 7 - Alert to cross quickly for the opening goal after he overlapped with Messi and pulled the ball back. It was the final ball they’d missed in the first half. AFP
    Nahuel Molina 7 - Alert to cross quickly for the opening goal after he overlapped with Messi and pulled the ball back. It was the final ball they’d missed in the first half. AFP
  • Cristian Romero - 7 The centre-half stepped up in front of the 44,089 crowd. Intercepted well when he needed to. AFP
    Cristian Romero - 7 The centre-half stepped up in front of the 44,089 crowd. Intercepted well when he needed to. AFP
  • Nicolas Otamendi 7 - Comfortable against the tired Poles. Argentina had 73% of possession and complete control of the game. AFP
    Nicolas Otamendi 7 - Comfortable against the tired Poles. Argentina had 73% of possession and complete control of the game. AFP
  • Marcos Acuna 7 - Shot across the face of the goal on 28 minutes with a sweet left foot shot. Booked for a poor tackle and subbed. AFP
    Marcos Acuna 7 - Shot across the face of the goal on 28 minutes with a sweet left foot shot. Booked for a poor tackle and subbed. AFP
  • Rodrigo De Paul 7 - Dominated and created chances, yet unconvincing at the same time. Fantastic tackle after 51. Far more touches than any other player. AFP
    Rodrigo De Paul 7 - Dominated and created chances, yet unconvincing at the same time. Fantastic tackle after 51. Far more touches than any other player. AFP
  • Enzo Fernandez 8 - Debut game in the World Cup finals for the 21-year-old after he scored against Saudi Arabia. Set up the second goal down the middle. EPA
    Enzo Fernandez 8 - Debut game in the World Cup finals for the 21-year-old after he scored against Saudi Arabia. Set up the second goal down the middle. EPA
  • Alexis Mac Allister 8 - Scored his first international goal to put Argentina ahead, a low strike into the corner. Worked hard, lots of running. Fine season for his club with Brighton and now for his country. AP Photo
    Alexis Mac Allister 8 - Scored his first international goal to put Argentina ahead, a low strike into the corner. Worked hard, lots of running. Fine season for his club with Brighton and now for his country. AP Photo
  • Angel Di Maria 7 - Effective down the right and had a couple of shots on target too in his 127th game for his country. AFP
    Angel Di Maria 7 - Effective down the right and had a couple of shots on target too in his 127th game for his country. AFP
  • Lionel Messi 9 - A record 22nd World Cup appearance for Argentina. Won a soft penalty on 37 minutes which was brilliantly saved by the superb Szczesny. Six attempts on target, quick feet and excellent passing throughout, but no goals. EPA
    Lionel Messi 9 - A record 22nd World Cup appearance for Argentina. Won a soft penalty on 37 minutes which was brilliantly saved by the superb Szczesny. Six attempts on target, quick feet and excellent passing throughout, but no goals. EPA
  • Julian Alvarez 7 - Looked like he’d scored after 28 minutes but his shot was blocked. A second shot by the Manchester City striker was saved on 35. Doubled the lead on 67, an excellent finish. Should have scored on 73 when he shot into side netting, but impressive. AP Photo
    Julian Alvarez 7 - Looked like he’d scored after 28 minutes but his shot was blocked. A second shot by the Manchester City striker was saved on 35. Doubled the lead on 67, an excellent finish. Should have scored on 73 when he shot into side netting, but impressive. AP Photo
  • SUBS: Leandro Paredes 6 - On for Di Maria after 59 mins for an easy run against the lethargic Poles. AFP
    SUBS: Leandro Paredes 6 - On for Di Maria after 59 mins for an easy run against the lethargic Poles. AFP
  • Nicolas Tagliafico 7 - On for Acuna after 59 mins, the Lyon left-back surged forward and came close to scoring his first international goal. EPA
    Nicolas Tagliafico 7 - On for Acuna after 59 mins, the Lyon left-back surged forward and came close to scoring his first international goal. EPA
  • German Pezzella NA - the Betis central defender came on for Fernandez after 79 mins. Getty
    German Pezzella NA - the Betis central defender came on for Fernandez after 79 mins. Getty
  • Lautaro Martinez NA - On for Alvarez after 79 mins, Argentina’s other Martinez started the first two games but came off the bench for this win. Dragged an excellent shot wide after a terrible Polish back pass. EPA
    Lautaro Martinez NA - On for Alvarez after 79 mins, Argentina’s other Martinez started the first two games but came off the bench for this win. Dragged an excellent shot wide after a terrible Polish back pass. EPA
  • Thiago Almada NA - On for Macallister after 83 mins, the 21-year-old became the first MLS player to play for Argentina in the World Cup finals. Reuters
    Thiago Almada NA - On for Macallister after 83 mins, the 21-year-old became the first MLS player to play for Argentina in the World Cup finals. Reuters

Messi, who has never won the World Cup but was a losing finalist to German in 2014, believes Argentina are moving up through the gears at precisely the right time.

"After the first goal, everything went our way. We started doing again what we had been trying to do since the start of the World Cup, but which we hadn't been able to achieve for various reasons.

"Having been able to do it today, it gives us confidence for the future."

Next up for Argentina is a last-16 clash against Australia on Saturday.

"We know that now everything will be very difficult. That whoever the opponent, it will be complicated. We have seen recently, at our own expense, that any opponent can play a good game and win."

Robert Lewandowski, right, of Poland and Lionel Messi of Argentina. EPA
Robert Lewandowski, right, of Poland and Lionel Messi of Argentina. EPA

The game was billed as a clash between two of the greatest strikers in the world: Messi v Robert Lewandowski.

For once, Messi was not the Albiceleste's match-winner as goals from Alexis Mac Allister, his for his country, and Julian Alvarez sealed victory at Stadium 974 in Doha.

Lewandowski's subdued performance mirrored that of his passive teammates, who sat back from the first whistle and rarely tested Argentine goalkeeper Emiliano Martinez.

At one point deep into stoppage time, the two captains and stars of their teams went face-to-face, with Messi on the ball.

The rest of his performance was insipid, but this time at least Lewandowski showed dogged determination not to be beaten by Messi, and fouled him.

Poland coach Czeslaw Michniewicz blamed Lewandowski's poor showing on the side's lacklustre performance.

"I'm not attacking in any way my team but they didn't help him or help him to score," said the coach.

"If Messi had played with us and Robert Lewandowski with Argentina, he would have scored five goals."

Despite the defeat, Poland advanced alongside Argentina as runners-up in Group C. They next face world champions France on Sunday.

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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Our legal consultant

Name: Hassan Mohsen Elhais

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

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EYango%20Deli%20Tech%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%0D%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3E2022%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ERetail%20SaaS%0D%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3ESelf%20funded%0D%3Cbr%3E%3C%2Fp%3E%0A
Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

MATCH INFO

Uefa Champions League last-16, second leg:

Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')

Ajax win 5-3 on aggregate

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 
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What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What is safeguarding?

“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

Gender equality in the workplace still 200 years away

It will take centuries to achieve gender parity in workplaces around the globe, according to a December report from the World Economic Forum.

The WEF study said there had been some improvements in wage equality in 2018 compared to 2017, when the global gender gap widened for the first time in a decade.

But it warned that these were offset by declining representation of women in politics, coupled with greater inequality in their access to health and education.

At current rates, the global gender gap across a range of areas will not close for another 108 years, while it is expected to take 202 years to close the workplace gap, WEF found.

The Geneva-based organisation's annual report tracked disparities between the sexes in 149 countries across four areas: education, health, economic opportunity and political empowerment.

After years of advances in education, health and political representation, women registered setbacks in all three areas this year, WEF said.

Only in the area of economic opportunity did the gender gap narrow somewhat, although there is not much to celebrate, with the global wage gap narrowing to nearly 51 per cent.

And the number of women in leadership roles has risen to 34 per cent globally, WEF said.

At the same time, the report showed there are now proportionately fewer women than men participating in the workforce, suggesting that automation is having a disproportionate impact on jobs traditionally performed by women.

And women are significantly under-represented in growing areas of employment that require science, technology, engineering and mathematics skills, WEF said.

* Agence France Presse

Du Plessis plans his retirement

South Africa captain Faf du Plessis said on Friday the Twenty20 World Cup in Australia in two years' time will be his last.

Du Plessis, 34, who has led his country in two World T20 campaigns, in 2014 and 2016, is keen to play a third but will then step aside.

"The T20 World Cup in 2020 is something I'm really looking forward to. I think right now that will probably be the last tournament for me," he said in Brisbane ahead of a one-off T20 against Australia on Saturday. 

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Mountain%20Boy
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Third Test

Result: India won by 203 runs

Series: England lead five-match series 2-1

Updated: December 01, 2022, 6:38 AM