• Morocco coach Walid Regragui celebrates with the team after the 2-1 Group F win against Canada at Al Thumama Stadium on December 1, 2022 in Doha. Getty
    Morocco coach Walid Regragui celebrates with the team after the 2-1 Group F win against Canada at Al Thumama Stadium on December 1, 2022 in Doha. Getty
  • Morocco players celebrate after the team's qualification to the knockout stages. Getty
    Morocco players celebrate after the team's qualification to the knockout stages. Getty
  • Morocco players celebrate after the match. Getty
    Morocco players celebrate after the match. Getty
  • Hakim Ziyech celebrates scoring Morocco's first goal. AFP
    Hakim Ziyech celebrates scoring Morocco's first goal. AFP
  • Hakim Ziyech celebrates scoring Morocco's first goal. AFP
    Hakim Ziyech celebrates scoring Morocco's first goal. AFP
  • Hakim Ziyech celebrates with teammates after scoring. EPA
    Hakim Ziyech celebrates with teammates after scoring. EPA
  • Ziyech is congratulated by teammates. AFP
    Ziyech is congratulated by teammates. AFP
  • Morocco's Youssef En-Nesyri celebrates after scoring the second goal. AFP
    Morocco's Youssef En-Nesyri celebrates after scoring the second goal. AFP
  • Youssef En-Nesyri celebrates with Azzedine Ounahi. AFP
    Youssef En-Nesyri celebrates with Azzedine Ounahi. AFP
  • Canada's Alphonso Davies and Cyle Larin celebrate after Morocco's Nayef Aguerd scores an own goal to reduce the deficit. AP
    Canada's Alphonso Davies and Cyle Larin celebrate after Morocco's Nayef Aguerd scores an own goal to reduce the deficit. AP
  • Canada's Sam Adekugbe and Steven Vitoria celebrate the own goal scored by Morocco's Nayef Aguerd. Reuters
    Canada's Sam Adekugbe and Steven Vitoria celebrate the own goal scored by Morocco's Nayef Aguerd. Reuters
  • Canada goalkeeper Milan Borjan and his team applaud their fans after elimination. AP
    Canada goalkeeper Milan Borjan and his team applaud their fans after elimination. AP

Morocco cruise past Canada to make World Cup last 16 for first time since 1986


  • English
  • Arabic

Morocco powered into the last 16 of the World Cup for the first time in 36 years with an impressive 2-1 victory over eliminated Canada on Thursday.

Goals from Hakim Ziyech and Youssef En-Nesyri ensured the North Africans finished top of Group F ahead of 2018 World Cup runners-up Croatia and sparked wild celebrations among their fans.

The Atlas Lions, who last reached the knockout stages of the World Cup in 1986, put themselves firmly on course for the second round after upsetting Belgium 2-0 on Sunday, a result that left them needing only a point against Canada on Thursday to be sure of advancing.

Achieving that objective never looked in doubt after they grabbed the lead after only four minutes in front of 43,102 fans at the Al Thumama Stadium.

Canada captain and goalkeeper Milan Borjan raced off his line to clear an underhit backpass from Steven Vitoria, but could only watch in horror as the ball fell to Ziyech.

The Chelsea star seized the opportunity ruthlessly, coolly lifting a finish over the stranded Borjan into the empty net.

That early setback winded Canada, who struggled to gain any sort of a foothold against a rampant Morocco, who were soon 2-0 up.

Right-back Achraf Hakimi's long ball caught the Canadian defence napping and En-Nesyri darted in behind before smashing home a finish at the near post to beat Borjan.

Canada pulled a goal back on a rare foray forward five minutes from half-time when defender Sam Adekugbe skipped clear down the left and rifled in a low cross.

Defender Nayef Aguerd stuck a leg out and the ball deflected into the net past Morocco goalkeeper Yassine Bounou.

Morocco thought they had restored their two-goal cushion in first-half stoppage time when En-Nesyri lashed home eight yards out only for the effort to be deemed offside.

Canada started the second half brightly, with Alphonso Davies jabbing a shot just wide after a promising attack.

But Morocco dropped deeper and Canada lacked the inventiveness to seriously threaten.

Their best chance of drawing level came from a set piece on 71 minutes, when substitute Atiba Hutchinson's header from a corner crashed off the underside of the crossbar and bounced off the goal-line.

Full-back Alistair Johnston failed to control the rebound and Morocco's lead remained intact.

Canada captain Borjan almost got caught out again in another risky advance in injury time, but Davies was on hand to snuff out the danger before Morocco's raucous fans erupted in celebration at the whistle.

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

While you're here
Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
THE SPECS

Cadillac XT6 2020 Premium Luxury

Engine:  3.6L V-6

Transmission: nine-speed automatic

Power: 310hp

Torque: 367Nm

Price: Dh280,000

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 Sky Is Pink

Director: Shonali Bose

Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

Three stars

New process leads to panic among jobseekers

As a UAE-based travel agent who processes tourist visas from the Philippines, Jennifer Pacia Gado is fielding a lot of calls from concerned travellers just now. And they are all asking the same question.  

“My clients are mostly Filipinos, and they [all want to know] about good conduct certificates,” says the 34-year-old Filipina, who has lived in the UAE for five years.

Ms Gado contacted the Philippines Embassy to get more information on the certificate so she can share it with her clients. She says many are worried about the process and associated costs – which could be as high as Dh500 to obtain and attest a good conduct certificate from the Philippines for jobseekers already living in the UAE. 

“They are worried about this because when they arrive here without the NBI [National Bureau of Investigation] clearance, it is a hassle because it takes time,” she says.

“They need to go first to the embassy to apply for the application of the NBI clearance. After that they have go to the police station [in the UAE] for the fingerprints. And then they will apply for the special power of attorney so that someone can finish the process in the Philippines. So it is a long process and more expensive if you are doing it from here.”

The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

Where to buy

Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

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

DUBAI CARNIVAL RESULTS

6.30pm Handicap US$135,000 (Turf) 2,410m

Winner Dubai Future, Harry Bentley (jockey), Saeed bin Suroor (trainer).

7.05pm UAE 1000 Guineas Listed $250,000 (Dirt) 1,600m

Winner Dubai Love, Patrick Cosgrave, Saeed bin Suroor.

7.40pm Dubai Dash Listed $175,000 (T) 1,000m

Winner: Equilateral, James Doyle, Charles Hills.

8.15pm Al Bastakiya Trial Conditions $100,000 (D) 1.900m

Winner Laser Show, Kevin Stott, Saeed bin Suroor.

8.50pm Al Fahidi Fort Group Two $250,000 (T) 1,400m

Winner Glorious Journey, James Doyle, Charlie Appleby.

9.25pm Handicap $135,000 (D) 2,000m

Winner George Villiers, Tadhg O’Shea, Satish Seemar.

MATCH INFO

Liverpool v Manchester City, Sunday, 8.30pm UAE

NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A
Fixtures (all in UAE time)

Friday

Everton v Burnley 11pm

Saturday

Bournemouth v Tottenham Hotspur 3.30pm

West Ham United v Southampton 6pm

Wolves v Fulham 6pm

Cardiff City v Crystal Palace 8.30pm

Newcastle United v Liverpool 10.45pm

Sunday

Chelsea v Watford 5pm

Huddersfield v Manchester United 5pm

Arsenal v Brighton 7.30pm

Monday

Manchester City v Leicester City 11pm

 

Updated: December 01, 2022, 5:28 PM