• Hakim Ziyech and Achraf Hakimi of Morocco celebrate after their penalty shoot-out victory in the World Cup last-16 match against Spain at Education City Stadium on December 6, 2022. Getty
    Hakim Ziyech and Achraf Hakimi of Morocco celebrate after their penalty shoot-out victory in the World Cup last-16 match against Spain at Education City Stadium on December 6, 2022. Getty
  • Morocco's players celebrate after their 3-0 penalty shoot-out victory. Getty
    Morocco's players celebrate after their 3-0 penalty shoot-out victory. Getty
  • Morocco's Achraf Hakimi celebrates with teammates after scoring the winning penalty. AFP
    Morocco's Achraf Hakimi celebrates with teammates after scoring the winning penalty. AFP
  • Morocco goalkeeper Bono saves from Sergio Busquets of Spain during the penalty shoot-out. EPA
    Morocco goalkeeper Bono saves from Sergio Busquets of Spain during the penalty shoot-out. EPA
  • Dejected Spain players after the match. AFP
    Dejected Spain players after the match. AFP
  • Morocco players celebrate the win. AFP
    Morocco players celebrate the win. AFP
  • Achraf Hakimi of Morocco celebrates after the team's victory in the penalty shoot-out against Spain. Getty
    Achraf Hakimi of Morocco celebrates after the team's victory in the penalty shoot-out against Spain. Getty
  • Achraf Hakimi of Morocco scores the team's fourth and winning penalty in the shoot-out against Spain. Getty
    Achraf Hakimi of Morocco scores the team's fourth and winning penalty in the shoot-out against Spain. Getty
  • Morocco's Achraf Hakimi scores the winning penalty. Reuters
    Morocco's Achraf Hakimi scores the winning penalty. Reuters
  • Spain's goalkeeper Unai Simon watches Morocco's Achraf Hakimi's winning penalty hits the back of the net. AP
    Spain's goalkeeper Unai Simon watches Morocco's Achraf Hakimi's winning penalty hits the back of the net. AP
  • Goalkeeper Bono of Morocco saves the third penalty by Sergio Busquets of Spain. Getty
    Goalkeeper Bono of Morocco saves the third penalty by Sergio Busquets of Spain. Getty
  • Morocco players react after goalkeeper Yassine Bounou saves a penalty from Spain's Carlos Soler. PA
    Morocco players react after goalkeeper Yassine Bounou saves a penalty from Spain's Carlos Soler. PA
  • Morocco's Hakim Ziyech scores a penalty shoot-out. AP
    Morocco's Hakim Ziyech scores a penalty shoot-out. AP
  • Bono of Morocco makes a save against a penalty by Carlos Soler of Spain in the penalty shoot-out. Getty
    Bono of Morocco makes a save against a penalty by Carlos Soler of Spain in the penalty shoot-out. Getty
  • Unai Simon of Spain makes a save against Walid Cheddira of Morocco. Getty
    Unai Simon of Spain makes a save against Walid Cheddira of Morocco. Getty
  • Spain's Marco Asensio hits the side netting with a shot. AP
    Spain's Marco Asensio hits the side netting with a shot. AP
  • Spain's Marco Asensio after hitting the side netting with an attempt on goal. AFP
    Spain's Marco Asensio after hitting the side netting with an attempt on goal. AFP
  • Morocco keeper Bono punches the ball clear. Getty
    Morocco keeper Bono punches the ball clear. Getty
  • Morocco goalkeeper Bono is put under pressure by Marco Asensio of Spain. Getty
    Morocco goalkeeper Bono is put under pressure by Marco Asensio of Spain. Getty
  • Morocco's Nayef Aguerd heads a good chance over the bar. AP
    Morocco's Nayef Aguerd heads a good chance over the bar. AP
  • Morocco's Nayef Aguerd heads the ball over the bar. AFP
    Morocco's Nayef Aguerd heads the ball over the bar. AFP
  • Noussair Mazraoui of Morocco battles for possession with Ferran Torres of Spain. Getty
    Noussair Mazraoui of Morocco battles for possession with Ferran Torres of Spain. Getty
  • Youssef En-Nesyri, Sergio Busquets and Nayef Aguerd challenge for the ball. EPA
    Youssef En-Nesyri, Sergio Busquets and Nayef Aguerd challenge for the ball. EPA
  • Morocco's Noussair Mazraoui and Spain's Ferran Torres battle. AP
    Morocco's Noussair Mazraoui and Spain's Ferran Torres battle. AP
  • Spain's forward Marco Asensio fights for the ball with Morocco's Romain Ghanem Saiss. AFP
    Spain's forward Marco Asensio fights for the ball with Morocco's Romain Ghanem Saiss. AFP
  • Morocco keeper Bono saves a shot by Spain's Gavi. AP
    Morocco keeper Bono saves a shot by Spain's Gavi. AP
  • Spain manager Luis Enrique talks to Gavi. EPA
    Spain manager Luis Enrique talks to Gavi. EPA
  • Morocco keeper Bono tips a shot from Spain's Gavi on to the bar. Getty
    Morocco keeper Bono tips a shot from Spain's Gavi on to the bar. Getty
  • Spain's Gavi talks to Argentinian referee Fernando Rapallini after fouling Morocco's Sofiane Boufal. AFP
    Spain's Gavi talks to Argentinian referee Fernando Rapallini after fouling Morocco's Sofiane Boufal. AFP
  • Spain's Dani Olmo grimaces in pain. AP
    Spain's Dani Olmo grimaces in pain. AP
  • Spain's Aymeric Laporte challenges for the ball against Morocco's Walid Cheddira. AP
    Spain's Aymeric Laporte challenges for the ball against Morocco's Walid Cheddira. AP
  • Morocco's Nayef Aguerd walks off the pitch after picking up an injury. AP
    Morocco's Nayef Aguerd walks off the pitch after picking up an injury. AP
  • Morocco midfielder Hakim Ziyech talks with coach Walid Regragui. AFP
    Morocco midfielder Hakim Ziyech talks with coach Walid Regragui. AFP
  • Morocco's goalkeeper Bono punches clear. AFP
    Morocco's goalkeeper Bono punches clear. AFP
  • Aymeric Laporte of Spain is booked. EPA
    Aymeric Laporte of Spain is booked. EPA

Spain sack coach Luis Enrique after Morocco World Cup defeat


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Coach Luis Enrique has been fired after Spain's defeat against Morocco in the World Cup Round of 16, the Spanish football federation announced on Thursday.

Spain were beaten on penalties after a goalless draw on Tuesday in an upset result after failing to turn their dominance into a victory.

The 52-year-old coach said after the match that he was to blame for the defeat.

Enrique, who was first appointed Spain coach in 2018, had a contract until the end of the year but it will not be renewed. He has been replaced by Spain's under-21 coach Jose Luis de la Fuente.

The federation thanked Enrique but said it was time to “start a new project”.

"Both the president, Luis Rubiales, and the sporting director, Jose Francisco Molina, have told the coach their decision," the Spanish FA said in a statement.

"The sporting direction of the RFEF has given the president a report, in which it was determined that a new project should start for the national team, with the objective of continuing the growth achieved in the last few years thanks to Luis Enrique and his colleagues," added the RFEF.

Spain last lifted a major trophy a decade ago at Euro 2012, while they have not won a single knockout game at the World Cup since triumphing in South Africa in 2010.

Enrique took over in 2018 after Spain's disappointing Russia World Cup showing, and led La Roja to the semi-finals of Euro 2020, where they were also beaten on penalties by Italy.

Spain got off to a good start in Qatar, routing Costa Rica 7-0, but La Roja couldn't win again in their last three matches, drawing 1-1 with Germany and losing 2-1 to Japan before being held by Morocco.

Day 5, Dubai Test: At a glance

Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.

Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.

The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.

Funk Wav Bounces Vol.1
Calvin Harris
Columbia

BUNDESLIGA FIXTURES

(All games 4-3pm kick UAE time) Bayern Munich v Augsburg, Borussia Dortmund v Bayer Leverkusen, Hoffenheim v Hertha Berlin, Wolfsburg v Mainz , Eintracht Frankfurt v Freiburg, Union Berlin v RB Leipzig, Cologne v Schalke , Werder Bremen v Borussia Monchengladbach, Stuttgart v Arminia Bielefeld

ARABIAN GULF LEAGUE FIXTURES

Thursday, September 21
Al Dahfra v Sharjah (kick-off 5.35pm)
Al Wasl v Emirates (8.30pm)

Friday, September 22
Dibba v Al Jazira (5.25pm)
Al Nasr v Al Wahda (8.30pm)

Saturday, September 23
Hatta v Al Ain (5.25pm)
Ajman v Shabab Al Ahli (8.30pm)

How to report a beggar

Abu Dhabi – Call 999 or 8002626 (Aman Service)

Dubai – Call 800243

Sharjah – Call 065632222

Ras Al Khaimah - Call 072053372

Ajman – Call 067401616

Umm Al Quwain – Call 999

Fujairah - Call 092051100 or 092224411

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%C2%A0Reinaldo%20Marcus%20Green%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%C2%A0%3C%2Fstrong%3EKingsley%20Ben-Adir%2C%20Lashana%20Lynch%2C%20James%20Norton%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%C2%A02%2F5%3C%2Fp%3E%0A
Tailors and retailers miss out on back-to-school rush

Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”

A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.

“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”

The results of the first round are as follows:

Qais Saied (Independent): 18.4 per cent

Nabil Karoui (Qalb Tounes): 15.58 per cent

Abdelfattah Mourou (Ennahdha party): 12.88 per cent

Abdelkarim Zbidi (two-time defence minister backed by Nidaa Tounes party): 10.7 per cent

Youssef Chahed (former prime minister, leader of Long Live Tunisia): 7.3 per cent

Donating your hair

    •    Your hair should be least 30 cms long, as some of the hair is lost during manufacturing of the wigs.
    •    Clean, dry hair in good condition (no split ends) from any gender, and of any natural colour, is required.
    •    Straight, wavy, curly, permed or chemically straightened is permitted.
    •    Dyed hair must be of a natural colour
 

 

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

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While you're here

Michael Young: Where is Lebanon headed?

Kareem Shaheen: I owe everything to Beirut

Raghida Dergham: We have to bounce back

Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

MATCH INFO

Wales 1 (Bale 45 3')

Croatia 1 (Vlasic 09')

Updated: December 08, 2022, 1:08 PM