Morocco, already history makers, are heroes once more. Superheroes, even.
Not just for the North African nation, but for their continent and what feels the entire Arab world. They are World Cup semi-finalists following a performance of passion and panache against Portugal in Doha on Saturday night.
They took the lead, through Youssef En-Nesyri’s towering header right before half-time, then defended, as they have done seemingly for ever, like their lives depended on it.
Fernando Santos summoned Cristiano Ronaldo from the bench, but even the all-time leading scorer in men’s international football could not deprive them. Goalkeeper Yassine Bounou, known more widely as Bono, delivered another incredible display, his fingertip save late on from Joao Felix and brilliant block from Ronaldo encapsulating his team’s unwavering resolve.
And then, even more history. Morocco are among the final four at Qatar 2022, lasting longer than the Belgium or the Spain teams they vanquished, or the Germany that could not escape the group, or the Netherlands, and even the Brazil that headed for the exit on Friday.
On Saturday, at an Al Thumama Staadium that shook and shuddered with Morocco passion, Walid Regragui’s sublime side wrote another chapter in one of the tournament's greatest tales.
France, the current champions, stand between Morocco and a World Cup final. Say that again: Morocco are one match from football’s showpiece event, two from winning the whole thing. Has this competition ever known the like?
If the celebrations that greeted the country’s first qualification for the knockouts in 36 years were deservedly energetic, if those that followed becoming the tournament’s only ever Arab quarter-finalist were emphatic, then what about now?
The goal the record books will say sealed it came on 42 minutes. Yahya Attiat Allah hung up a cross and, with Portugal goalkeeper Diogo Costa lured underneath, En-Nesyri vaulted higher than he probably ever has to head home. The goalkeeper will rue his rush of blood, yet En-Nesyri made the ball his. It was his goal; a goal for all Morocco, Africa and the Arab world.
Not long into the second half, and having presumably seen enough, Santos sent for Ronaldo. His national team’s regular captain, it represented the forward's 196th international cap, matching the men’s record held by Kuwait’s Bader Al Mutawa. But he could not add another goal on a supposed milestone night.
Morocco soon lost their own captain, Romain Saiss, to injury, the patched-up skipper unable to give any more. Within seconds, Goncalo Ramos, the hat-trick hero in Ronaldo’s absence in the last 16, headed off target, and Bruno Fernandes fizzed a shot over the Morocco bar.
Sensing the tide shifting, Regragui threw on Badr Benoun to plug his defence. It was Bono, though, who proved the difference-maker at the death, directing Felix’s drive away from goal and then getting down well to thwart Ronaldo.
With eight minutes flashed for additional time, and nerves fraying all around, Walid Cheddira collected two yellow cards in the space of a minute and was sent off. Then Zakaria Aboukhlal raced clear and fluffed at chip at Costa. With seconds remaining, Pepe headed wide for Portugal when he appeared poised to score. Would their be another, Netherlands- or Croatia-esque, sting in the tail?
Not now. Morocco hung on, only that solitary goal in five matches conceded. The 22nd World Cup has produced the first African semi-finalist in the annals of the tournament.
In truth, Morocco earned it, producing another performance for the ages.
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Director: Joseph Kosinski
Rating: 4/5
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MATCH INFO
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Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
Museum of the Future in numbers
- 78 metres is the height of the museum
- 30,000 square metres is its total area
- 17,000 square metres is the length of the stainless steel facade
- 14 kilometres is the length of LED lights used on the facade
- 1,024 individual pieces make up the exterior
- 7 floors in all, with one for administrative offices
- 2,400 diagonally intersecting steel members frame the torus shape
- 100 species of trees and plants dot the gardens
- Dh145 is the price of a ticket
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AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
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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