Netherlands became the first team through to the World Cup quarter-finals with an entertaining 3-1 victory over the USA on Saturday.
Memphis Depay finished off a superb move to open the scoring in the 10th minute and Daley Blind made it two at Khalifa International Stadium just before half-time.
The USA threatened a comeback when Haji Wright pulled one back in the 76th minute but Denzel Dumfries ensured it was the Dutch that progressed to the last eight with their third five minutes later.
Louis Van Gaal named an unchanged side from the one that beat Qatar in their final group match while Walker Zimmerman and Jesus Ferreira came in for the USA.
Gregg Berhalter’s team made an excellent start and had a golden chance to take the lead in the third minute when Tyler Adams flicked the ball over the top for Christian Pulisic but Andries Noppert pulled off an excellent save.
All the attacking intent was coming from the USA but Netherlands scored from their first real foray forward.
One of the best moves of the tournament saw the Dutch pass their way through their opponents in clinical fashion before Dumfries perfectly cut the ball back from wide on the right for the onrushing Depay, who swept it into the bottom corner.
The Dutch have been criticised at home for playing dull football and for the next half an hour, barring one shot fired well over the bar by Blind, they were content simply to keep their opponents at arm’s length.
The USA finally tested Noppert again in the 43rd minute with a crisply struck shot from Timothy Weah from 22 yards but heading into stoppage time Netherlands doubled their advantage.
In a near copy of the first goal, Dumfries again played the ball in low from the right and this time it was Blind who stroked his shot into the net before celebrating with his father Danny, who is on Netherlands’ coaching staff.
Both managers made changes at the break, with Steven Bergwijn and Teun Koopmeiners coming on for the Dutch and Giovanni Reyna for the USA.
Berhalter’s side needed a quick response and they almost got it as Tim Ream threatened from a corner but the defender could not get enough on the ball and Cody Gakpo cleared from in front of the line.
At the other end Matt Turner had to be alert to prevent Zimmerman scoring an own goal after he got a toe to another cross from Dumfries before pushing Depay’s dipping effort over the bar.
The USA were living dangerously as they pushed for a way back into the game, and Turner pulled off a fine double save in the 71st minute, parrying Koopmeiners’ shot and then getting up to keep out Depay’s headed follow-up.
That looked even more important five minutes later when the US did get their goal.
Wright had come close moments earlier when he seized on a poor pass from Bergwijn and went round Noppert but his touch pushed him too wide and Dumfries was able to clear.
Pulisic was the architect of the goal with a ball in from the right that Wright somehow flicked with his heel over Noppert and into the far corner.
The keeper then came flying out to clear as Wright looked to break through again but USA hopes ended nine minutes from time as the Dutch broke away and Dumfries grabbed the goal his performance deserved.
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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
More from Rashmee Roshan Lall
The biog
Born: Kuwait in 1986
Family: She is the youngest of seven siblings
Time in the UAE: 10 years
Hobbies: audiobooks and fitness: she works out every day, enjoying kickboxing and basketball
