• France's Olivier Giroud and Kylian Mbappe both scored during their team's World Cup last 16 win over Poland at the Al Thumama Stadium on Sunday, December 4, 2022. AFP
    France's Olivier Giroud and Kylian Mbappe both scored during their team's World Cup last 16 win over Poland at the Al Thumama Stadium on Sunday, December 4, 2022. AFP
  • France's Kylian Mbappe scores his team's second goal against Poland. Reuters
    France's Kylian Mbappe scores his team's second goal against Poland. Reuters
  • France forward Kylian Mbappe celebrates with teammates after scoring his team's second goal. AFP
    France forward Kylian Mbappe celebrates with teammates after scoring his team's second goal. AFP
  • Kylian Mbappe of France is challenged by Piotr Zielinski of Poland. Getty
    Kylian Mbappe of France is challenged by Piotr Zielinski of Poland. Getty
  • Kylian Mbappe celebrates after scoring France's third goal. Getty
    Kylian Mbappe celebrates after scoring France's third goal. Getty
  • Olivier Giroud opened the scoring for France against Poland on Sunday. AFP
    Olivier Giroud opened the scoring for France against Poland on Sunday. AFP
  • France's Olivier Giroud scores the opening goal at the Al Thumama Stadium. AP
    France's Olivier Giroud scores the opening goal at the Al Thumama Stadium. AP
  • Olivier Giroud of France celebrates after scoring. Getty
    Olivier Giroud of France celebrates after scoring. Getty
  • Poland's goalkeeper Wojciech Szczesny, defender Matthew Cash and France's Raphael Varane lie on the pitch after a collision. AFP
    Poland's goalkeeper Wojciech Szczesny, defender Matthew Cash and France's Raphael Varane lie on the pitch after a collision. AFP
  • Bartosz Bereszynski of Poland is booked> EPA
    Bartosz Bereszynski of Poland is booked> EPA
  • Robert Lewandowski of Poland reacts after France scored their second goal. Getty
    Robert Lewandowski of Poland reacts after France scored their second goal. Getty
  • France's defender Jules Kounde fights for the ball with Poland's Przemyslaw Frankowski. AFP
    France's defender Jules Kounde fights for the ball with Poland's Przemyslaw Frankowski. AFP

Mbappe and Giroud's brilliance helps France ease into World Cup quarter-finals


John McAuley
  • English
  • Arabic

On Olivier Giroud’s big night, the France striker was upstaged by his team's regular upstart.

After Giroud set his own record mark, becoming his country’s all-time leading goalscorer, Kylian Mbappe set about creating yet more history of his own.

He became the youngest player to climb to eight World Cup goals – he soon moved to nine – and in the process helped France into the last eight of this global finals. Aged 23, Mbappe consigned Eusebio’s feat to the past. Such is the company he keeps.

The electric Paris Saint-Germain forward would get another on Sunday night, the second just as impressive as the first, as France triumphed 3-1 at Al Janoub Stadium to shift into the quarter-finals. The reigning champions, apparently beset by injuries to too many prominent performers, have that swagger still. Poland, contesting a World Cup knockout for the first time in 36 years, simply did not have enough.

In a reversal of the usual dynamic, Mbappe would probably happily share the spotlight with Giroud. The AC Milan striker opened the scoring in the last-16 clash, racing on to a Mbappe pass just before half-time to finish expertly past Wojciech Szczesny. It represented his 52nd in French colours, taking him one beyond Thierry Henry, a haul now unrivalled.

Giroud did not even look up from the moment Mbappe’s pass arrived; it was a predator’s goal, underlining why he stands alone now at the top of his country's scoring charts. Henry needed 123 appearances to plunder his 51 goals. Giroud has one more in six fewer games.

Famously, or infamously, Giroud became a World Cup winner four years ago without having an attempt on target. He played 546 minutes in Russia. But here he was in Doha, another swipe at his doubters. He has more goals than starrier compatriots: Henry, Karim Benzema, Zinedine Zidane, Just Fontaine, Michel Platini, to name a few.

Sometimes derided, frequently underrated, Giroud is the frontman happy to play second fiddle, the perfect partner in a way to Mbappe’s magnetism. Their link-up is an obvious weapon. It should be if France are to keep hold of their crown.

Having combined for their team’s first, the pair were involved in the second. Just before the hour, France swept forward and Giroud passed for the breaking Ousmane Dembele to release Mbappe. Mbappe steadied himself, assessed his options, and unleashed a powerful drive high above Szczesny.

Four goals, then, to go with his four last time out. Before the end, he increased that tally to five. Like the first, Mbappe found space in the Poland penalty area, sized up the situation and sent a shot high into the net. It left Szczesny, his side’s standout this World Cup, with no chance.

Poland’s chances were gone. To be fair, they had given as good as they got before Giroud broke through - Piotr Zielinski really should have scored in the 38th minute and Raphael Varane hacked the rebound off the line – and they will at least have Robert Lewandowski’s injury-time penalty to point to as some consolation. It won't matter that the Barcelona star needed a second take after fluffing his initial effort into Hugo Lloris’ grasp. However, the France captain had leapt from his line a tad prematurely. Gifted a second shot, Lewandowski rolled home from the spot.

His team will now presumably head home on the next plane. France, the holders, move on. With Mbappe in this form, and Giroud content in his supporting role, the champions might take some stopping.

UAE currency: the story behind the money in your pockets
Indoor cricket in a nutshell

Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

There have been nine Indoor Cricket World Cups for men. Australia have won every one.

5 Five runs are deducted from the score when a wickets falls

Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs

B Side nets, between the striker and halfway down the pitch: 1 run

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

Results

2pm: Serve U – Maiden (TB) Dh60,000 (Dirt) 1,400m; Winner: Violent Justice, Pat Dobbs (jockey), Doug Watson (trainer)

2.30pm: Al Shafar Investment – Conditions (TB) Dh100,000 (D) 1,400m; Winner: Desert Wisdom, Bernardo Pinheiro, Ahmed Al Shemaili

3pm: Commercial Bank of Dubai – Handicap (TB) Dh68,000 (D) 1,200m; Winner: Fawaareq, Sam Hitchcott, Doug Watson

3.30pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Xavier Ziani, Salem bin Ghadayer

4pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,600m; Winner: Rakeez, Patrick Cosgrave, Bhupat Seemar

4.30pm: Al Redha Insurance Brokers – Handicap (TB) Dh78,000 (D) 1,800m; Winner: Capla Crusader, Bernardo Pinheiro, Rashed Bouresly

Russia's Muslim Heartlands

Dominic Rubin, Oxford

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

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

Sukuk explained

Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

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The Travel Diaries of Albert Einstein The Far East, Palestine, and Spain, 1922 – 1923
Editor Ze’ev Rosenkranz
​​​​​​​Princeton

Abu Dhabi Grand Slam Jiu-Jitsu World Tour Calendar 2018/19

July 29: OTA Gymnasium in Tokyo, Japan

Sep 22-23: LA Convention Centre in Los Angeles, US

Nov 16-18: Carioca Arena Centre in Rio de Janeiro, Brazil

Feb 7-9: Mubadala Arena in Abu Dhabi, UAE

Mar 9-10: Copper Box Arena in London, UK

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Updated: December 04, 2022, 5:52 PM