• Kylian Mbappe attends a France training session at Al Sadd SC Stadium in Doha, Qatar, on December 3 2022 ahead of the 2022 World Cup last 16 match against Poland. EPA
    Kylian Mbappe attends a France training session at Al Sadd SC Stadium in Doha, Qatar, on December 3 2022 ahead of the 2022 World Cup last 16 match against Poland. EPA
  • Kylian Mbappe attends a France training session at Al Sadd SC Stadium. EPA
    Kylian Mbappe attends a France training session at Al Sadd SC Stadium. EPA
  • France's forward Kylian Mbappe (L) and France's forward Antoine Griezmann (R) speak together as they attend a training session at the Al Sadd SC training center in Doha, on December 3, 2022, on the eve of the Qatar 2022 World Cup round of 16 football match between France and Poland. (Photo by FRANCK FIFE / AFP)
    France's forward Kylian Mbappe (L) and France's forward Antoine Griezmann (R) speak together as they attend a training session at the Al Sadd SC training center in Doha, on December 3, 2022, on the eve of the Qatar 2022 World Cup round of 16 football match between France and Poland. (Photo by FRANCK FIFE / AFP)
  • Olivier Giroud, Kylian Mbappe and head coach Didier Deschamps during the training session. EPA
    Olivier Giroud, Kylian Mbappe and head coach Didier Deschamps during the training session. EPA
  • Hugo Lloris eyes the ball during a France training session at the Al Sadd SC. AFP
    Hugo Lloris eyes the ball during a France training session at the Al Sadd SC. AFP
  • Didier Deschamps and assistant coach Guy Stephan speak to each other as Ousmane Dembele, Aurelien Tchouameni, Jules Kounde and Kylian Mbappe walk past them during a training session. AFP
    Didier Deschamps and assistant coach Guy Stephan speak to each other as Ousmane Dembele, Aurelien Tchouameni, Jules Kounde and Kylian Mbappe walk past them during a training session. AFP
  • Antoine Griezmann takes part in a training session at Al Sadd SC. AFP
    Antoine Griezmann takes part in a training session at Al Sadd SC. AFP
  • Theo Hernandez attends a training session with France teammates at Al Sadd SC. AFP
    Theo Hernandez attends a training session with France teammates at Al Sadd SC. AFP
  • Robert Lewandowski and Kamil Grosicki attend a Poland training session at Al Kharaitiyat SC. Reuters
    Robert Lewandowski and Kamil Grosicki attend a Poland training session at Al Kharaitiyat SC. Reuters
  • Poland players jog during a training session at Al Kharaitiyat SC. Reuters
    Poland players jog during a training session at Al Kharaitiyat SC. Reuters
  • Arkadiusz Milik and Grzegorz Krychowiak take part in a training session at Al Kharaitiyat SC. AFP
    Arkadiusz Milik and Grzegorz Krychowiak take part in a training session at Al Kharaitiyat SC. AFP
  • Robert Lewandowski attends a Poland training session at Al Kharaitiyat SC. Reuters
    Robert Lewandowski attends a Poland training session at Al Kharaitiyat SC. Reuters
  • Robert Lewandowski and his Poland teammates take part in a training session. AFP
    Robert Lewandowski and his Poland teammates take part in a training session. AFP
  • Poland's players attend a training session at Al Kharaitiyat SC. AFP
    Poland's players attend a training session at Al Kharaitiyat SC. AFP
  • Poland goalkeeper Wojciech Szczesny takes part in a training session at Al Kharaitiyat SC. AFP
    Poland goalkeeper Wojciech Szczesny takes part in a training session at Al Kharaitiyat SC. AFP
  • Jakub Kiwior and his Poland teammates during a training session at Al Kharaitiyat SC. Reuters
    Jakub Kiwior and his Poland teammates during a training session at Al Kharaitiyat SC. Reuters

Mbappe and Lewandowski train as France and Poland prepare for World Cup showdown


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  • Arabic

France manager Didier Deschamps insists there is more to Poland than Robert Lewandowski as both teams prepare to face each other in the 2022 World Cup last 16 on Sunday.

Barcelona striker Lewandowski is undoubtedly Poland's star man and chief threat, but in Wojciech Szczesny - who has already saved two penalties in Qatar - they have an elite-level goalkeeper, while the team's compact style can make them difficult to break down.

"They've had to defend a lot in the group stage and they defended very well. Actually they love it, but they're not just a defensive team - just look at who they have up front," Deschamps said

"But there's more. They have a backbone of players with great international experience, with Kamil Glik, Piotr Zieliński, Grzegorz Krychowiak and some youngsters who have shown they were up to the task. They deserve to be here."

France, led by the seemingly unstoppable Kylian Mbappe, will be strong favourites to progress to the quarter-finals but Poland manager Czeslaw Michniewicz has said his team fears no one - even suggesting that if Poland can shock World Cup holders France, they could go all the way.

"We were not ready to go home," said Michniewicz, who only took over the Poland job in January after the departure of Paulo Sousa. "If we win against France we could become the next world champions.

"We're very happy to play the world champions. France are not already guaranteed to advance. Everything's to play for, you win or go home and the stakes are high."

Ahead of the all-or-nothing encounter at Al Thumama Stadium, France and Poland players took to the pitches at Al Sadd SC Stadium and Al Kharaitiyat SC respectively for one final training session.

Check out the photos from those training sessions in the photo gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

Community Shield info

Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)

Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette

Arsenal manager Arsene Wenger

Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi

Chelsea manager Antonio Conte

Referee Bobby Madley

Family reunited

Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.

She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.

She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.

The couple were married in August 2009 in Winchester and their daughter was born in June 2014.

She was held in her native country a year later.

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 specs
Engine: 2.0-litre turbo 4-cyl

Transmission: eight-speed auto

Power: 190bhp

Torque: 300Nm

Price: Dh169,900

On sale: now 

Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

MATCH INFO

Who: UAE v USA
What: first T20 international
When: Friday, 2pm
Where: ICC Academy in Dubai

UAE currency: the story behind the money in your pockets
UAE%20Warriors%20fight%20card
%3Cp%3EMain%20Event%0D%3A%20Catchweight%20165lb%0D%3Cbr%3EMartun%20Mezhulmyan%20(ARM)%20v%20Acoidan%20Duque%20(ESP)%0D%3Cbr%3ECo-Main%20Event%0D%3A%20Bantamweight%0D%3Cbr%3EFelipe%20Pereira%20(BRA)%20v%20Azamat%20Kerefov%20(RUS)%0D%3Cbr%3EMiddleweight%0D%3Cbr%3EMohamad%20Osseili%20(LEB)%20v%20Amir%20Fazli%20(IRN)%0D%3Cbr%3ECatchweight%20161%20lb%0D%3Cbr%3EZhu%20Rong%20(CHI)%20vs.%20Felipe%20Maia%20(BRA)%0D%3Cbr%3ECatchweight%20176%20lb%0D%3Cbr%3EHandesson%20Ferreira%20(BRA)%20vs.%20Ion%20Surdu%20(MDA)%0D%3Cbr%3ECatchweight%20168%20lb%0D%3Cbr%3EArtur%20Zaynukov%20(RUS)%20v%20Sargis%20Vardanyan%20(ARM)%0D%3Cbr%3EFeatherweight%0D%3Cbr%3EIlkhom%20Nazimov%20(UZB)%20v%20Khazar%20Rustamov%20(AZE)%0D%3Cbr%3EBantamweight%0D%3Cbr%3EJalal%20Al%20Daaja%20(JOR)%20v%20Mark%20Alcoba%20(PHI)%0D%3Cbr%3ELightweight%0D%3Cbr%3EJakhongir%20Jumaev%20(UZB)%20v%20Dylan%20Salvador%20(FRA)%0D%3Cbr%3ECatchweight%20143%20lb%0D%3Cbr%3EHikaru%20Yoshino%20(JPN)%20v%20Djamal%20Rustem%20(TUR)%0D%3Cbr%3EFeatherweight%0D%3Cbr%3EJavohir%20Imamov%20(UZB)%20v%20Ulan%20Tamgabaev%20(KAZ)%0D%3Cbr%3ECatchweight%20120%20lb%0D%3Cbr%3ELarissa%20Carvalho%20(BRA)%20v%20Elin%20Oberg%20(SWE)%0D%3Cbr%3ELightweight%0D%3Cbr%3EHussein%20Salem%20(IRQ)%20v%20Arlan%20Faurillo%20(PHI)%3C%2Fp%3E%0A
Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
bundesliga results

Mainz 0 Augsburg 1 (Niederlechner 1')

Schalke 1 (Caligiuri pen 51') Bayer Leverkusen 1 (Miranda og 81')

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E640hp%20at%206%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E850Nm%20from%202%2C300-4%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E11.9L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh749%2C800%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
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 stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A

SPECS

Toyota land Cruiser 2020 5.7L VXR

Engine: 5.7-litre V8

Transmission: eight-speed automatic

Power: 362hp

Torque: 530Nm

Price: Dh329,000 (base model 4.0L EXR Dh215,900)

Updated: December 04, 2022, 7:20 AM