• Hwang Hee-chan celebrates after scoring South Korea's late winner in their 2-1 World Cup group-stage win over Portugal at the Education City Stadium, on Friday, December 2, 2022. AP
    Hwang Hee-chan celebrates after scoring South Korea's late winner in their 2-1 World Cup group-stage win over Portugal at the Education City Stadium, on Friday, December 2, 2022. AP
  • South Korea players celebrate after the match. AP
    South Korea players celebrate after the match. AP
  • South Korea's players celebrate after finding out they had qualified for the last-16 ahead of Uruguay. AP
    South Korea's players celebrate after finding out they had qualified for the last-16 ahead of Uruguay. AP
  • South Korea's players celebrate after finding out they had qualified for the last-16 ahead of Uruguay. AP
    South Korea's players celebrate after finding out they had qualified for the last-16 ahead of Uruguay. AP
  • Hwang Hee-chan celebrates after South Korea qualified for the last-16. Getty
    Hwang Hee-chan celebrates after South Korea qualified for the last-16. Getty
  • South Korea's Hwang Hee-chan scores their second goal. Reuters
    South Korea's Hwang Hee-chan scores their second goal. Reuters
  • Ricardo Horta celebrates scoring for Portugal. Getty
    Ricardo Horta celebrates scoring for Portugal. Getty
  • Kim Young-gwon scores for South Korea. Reuters
    Kim Young-gwon scores for South Korea. Reuters
  • South Korea attacker Son Heung-min. AP
    South Korea attacker Son Heung-min. AP
  • Portugal's Ricardo Horta scores after just five minutes. AP
    Portugal's Ricardo Horta scores after just five minutes. AP
  • Portugal forward Cristiano Ronaldo after missing a chance. AFP
    Portugal forward Cristiano Ronaldo after missing a chance. AFP
  • Kim Young-gwon celebrates scoring for South Korea.
    Kim Young-gwon celebrates scoring for South Korea.
  • Portugal players mob Ricardo Horta after his early goal. AP
    Portugal players mob Ricardo Horta after his early goal. AP
  • Portugal's Cristiano Ronaldo heads a chance wide. AFP
    Portugal's Cristiano Ronaldo heads a chance wide. AFP
  • Portugal's Pepe attempts to block a shot by South Korea captain Son Heung-min. AP
    Portugal's Pepe attempts to block a shot by South Korea captain Son Heung-min. AP
  • Portugal defender Pepe. AFP
    Portugal defender Pepe. AFP

World Cup 2022 witnesses a continental shift as Asian teams make their mark


John McAuley
  • English
  • Arabic

“Cheers, Son’s crying” go the memes, but this time the chances are he’d welcome them.

Son Heung-min was in tears on the turf, a crumpled, heaving puddle right in the middle of the Education City Stadium pitch. His mask, to protect the facial fractures he’d suffered while playing for his club last month – last month – had been discarded, yet he’d still provided a superhero’s touch.

On Friday, Son created South Korea’s winner against Portugal, setting off from deep in his own half in the 91st minute and setting Hwang Hee-chan on his way to steal it. South Korea, perennial World Cup participants, were in the knockout stages for the first time in 12 years.

There’d been tears the night before, too. In the stands, as that one Japan fan was captured on camera when probably millions more were just as overcome. Japan had proven lightening can strike twice: at the same Khalifa International Stadium where they upset Germany on Group E opening day, Hajime Moriyasu’s side stunned Spain.

Having lost to Costa Rica on Sunday, on Thursday Japan concluded their four-team pool at the summit. Above Spain, the 2010 champions and steamrollers of Costa Rica; above Germany, four-time World Cup winners and runners-up as recently as 2014. Even if the Germans have now failed to emerge from the initial phase for a second successive finals.

While Germany aren’t there, Australia are. Graham Arnold’s men rebounded from a hefty opening-day defeat to France to see off Tunisia and, then on Wednesday when it was needed most, Denmark, those oft-touted dark horses.

  • 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

Mathew Leckie’s sublime solo goal was reward for a titanic team effort. Not just in coming back from France, but in getting to Qatar in the first place. When it comes to the national team, Australia felt the pinch of the pandemic more than most: only four of their ultimately 20 qualifiers – they had to negotiate the inter-continental play-off – took place at home.

Lockdowns, Arnold said, have helped unite the squad. It can seem an overwrought take at times, but in Qatar, Australia have again displayed their doggedness, their determination, their never-say-die attitude. It will be needed on Saturday, when they face Argentina in the country’s first World Cup knockout clash in 16 years.

So, for the first time in the history of the global finals, three countries from the Asian Football Confederation (AFC) have made it to the last 16. Japan meet Croatia on Monday; a few hours later, South Korea go up against Brazil.

Perhaps the AFC’s success should have been somewhat expected, what with a record six representatives at the tournament (Saudi Arabia and Iran supplied standout moments, in respective victories against Argentina and Wales, but hosts Qatar disappointed).

But Qatar 2022 has provided a more globally balanced knockouts overall. In Russia four years ago, 14 of the last-16 slots were made up of European and South American sides. Asia and Africa? One. Combined. In Brazil, 11 of the 16 places went to the perceived powerhouse confederations; the same in 2010, then 13 in 2006.

Asia was represented by a solitary team last time and none in 2014. Africa, meanwhile, none four years ago. Now, there are five sides from those two continents still there, still believing, still in with a chance of another upset in a World Cup full of them.

Since Fifa introduced the Round of 16 in 1986, there has never been fewer Uefa or Conmebol team represented at that stage. Maybe the winter World Cup, squeezed into the domestic season of the top leagues, has had an effect.

But the spread of success this time around is welcome. Son and South Korea, Japan, Australia, Morocco and Senegal have made the tournament all the richer for their last-16 runs.

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

Getting%20there%20and%20where%20to%20stay
%3Cp%3EFly%20with%20Etihad%20Airways%20from%20Abu%20Dhabi%20to%20New%20York%E2%80%99s%20JFK.%20There's%2011%20flights%20a%20week%20and%20economy%20fares%20start%20at%20around%20Dh5%2C000.%3Cbr%3EStay%20at%20The%20Mark%20Hotel%20on%20the%20city%E2%80%99s%20Upper%20East%20Side.%20Overnight%20stays%20start%20from%20%241395%20per%20night.%3Cbr%3EVisit%20NYC%20Go%2C%20the%20official%20destination%20resource%20for%20New%20York%20City%20for%20all%20the%20latest%20events%2C%20activites%20and%20openings.%3Cbr%3E%3C%2Fp%3E%0A
Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

2.0

Director: S Shankar

Producer: Lyca Productions; presented by Dharma Films

Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey

Rating: 3.5/5 stars

Four motivational quotes from Alicia's Dubai talk

“The only thing we need is to know that we have faith. Faith and hope in our own dreams. The belief that, when we keep going we’re going to find our way. That’s all we got.”

“Sometimes we try so hard to keep things inside. We try so hard to pretend it’s not really bothering us. In some ways, that hurts us more. You don’t realise how dishonest you are with yourself sometimes, but I realised that if I spoke it, I could let it go.”

“One good thing is to know you’re not the only one going through it. You’re not the only one trying to find your way, trying to find yourself, trying to find amazing energy, trying to find a light. Show all of yourself. Show every nuance. All of your magic. All of your colours. Be true to that. You can be unafraid.”

“It’s time to stop holding back. It’s time to do it on your terms. It’s time to shine in the most unbelievable way. It’s time to let go of negativity and find your tribe, find those people that lift you up, because everybody else is just in your way.”

Three ways to boost your credit score

Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:

1. Make sure you make your payments on time;

2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;

3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

RESULTS

 

Catchweight 63.5kg: Shakriyor Juraev (UZB) beat Bahez Khoshnaw (IRQ). Round 3 TKO (body kick)

Lightweight: Nart Abida (JOR) beat Moussa Salih (MAR). Round 1 by rear naked choke

Catchweight 79kg: Laid Zerhouni (ALG) beat Ahmed Saeb (IRQ). Round 1 TKO (punches)

Catchweight 58kg: Omar Al Hussaini (UAE) beat Mohamed Sahabdeen (SLA) Round 1 rear naked choke

Flyweight: Lina Fayyad (JOR) beat Sophia Haddouche (ALG) Round 2 TKO (ground and pound)

Catchweight 80kg: Badreddine Diani (MAR) beat Sofiane Aïssaoui (ALG) Round 2 TKO

Flyweight: Sabriye Sengul (TUR) beat Mona Ftouhi (TUN). Unanimous decision

Middleweight: Kher Khalifa Eshoushan (LIB) beat Essa Basem (JOR). Round 1 rear naked choke

Heavyweight: Mohamed Jumaa (SUD) beat Hassen Rahat (MAR). Round 1 TKO (ground and pound)

Lightweight: Abdullah Mohammad Ali Musalim (UAE beat Omar Emad (EGY). Round 1 triangle choke

Catchweight 62kg: Ali Taleb (IRQ) beat Mohamed El Mesbahi (MAR). Round 2 KO

Catchweight 88kg: Mohamad Osseili (LEB) beat Samir Zaidi (COM). Unanimous decision

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster

The%20Emperor%20and%20the%20Elephant
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3ESam%20Ottewill-Soulsby%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3EPrinceton%20University%20Press%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPages%3A%20%3C%2Fstrong%3E392%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%20%3C%2Fstrong%3EJuly%2011%3C%2Fp%3E%0A
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Despacito's dominance in numbers

Released: 2017

Peak chart position: No.1 in more than 47 countries, including the United States, the United Kingdom, Australia and Lebanon

Views: 5.3 billion on YouTube

Sales: With 10 million downloads in the US, Despacito became the first Latin single to receive Diamond sales certification

Streams: 1.3 billion combined audio and video by the end of 2017, making it the biggest digital hit of the year.

Awards: 17, including Record of the Year at last year’s prestigious Latin Grammy Awards, as well as five Billboard Music Awards

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

25-MAN SQUAD

Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi 
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze 

On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor

The Bloomberg Billionaire Index in full

1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Company name: Farmin

Date started: March 2019

Founder: Dr Ali Al Hammadi 

Based: Abu Dhabi

Sector: AgriTech

Initial investment: None to date

Partners/Incubators: UAE Space Agency/Krypto Labs 

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

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.

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETuhoon%0D%3Cbr%3E%3Cstrong%3EYear%20started%3A%20%3C%2Fstrong%3EJune%202021%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EFares%20Ghandour%2C%20Dr%20Naif%20Almutawa%2C%20Aymane%20Sennoussi%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3Ehealth%20care%0D%3Cbr%3E%3Cstrong%3ESize%3A%20%3C%2Fstrong%3E15%20employees%2C%20%24250%2C000%20in%20revenue%0D%3Cbr%3EI%3Cstrong%3Envestment%20stage%3A%20s%3C%2Fstrong%3Eeed%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EWamda%20Capital%2C%20Nuwa%20Capital%2C%20angel%20investors%3C%2Fp%3E%0A
Updated: December 03, 2022, 12:05 PM