• Morocco's Jawad El Yamiq celebrates after the 1-0 World Cup quarter-final win against Portugal at Al Thumama Stadium on December 10, 2022. Getty
    Morocco's Jawad El Yamiq celebrates after the 1-0 World Cup quarter-final win against Portugal at Al Thumama Stadium on December 10, 2022. Getty
  • Yassine Bounou, Bilal El Khannouss, Reda Tagnaouti and Achraf Hakimi of Morocco celebrate the team's victory. Getty
    Yassine Bounou, Bilal El Khannouss, Reda Tagnaouti and Achraf Hakimi of Morocco celebrate the team's victory. Getty
  • Walid Regragui, coach of Morocco, celebrates with the team. Getty
    Walid Regragui, coach of Morocco, celebrates with the team. Getty
  • Yahya Attiat-Allah of Morocco celebrates. Getty
    Yahya Attiat-Allah of Morocco celebrates. Getty
  • Morocco's Youssef En-Nesyri celebrates after scoring the only goal. Reuters
    Morocco's Youssef En-Nesyri celebrates after scoring the only goal. Reuters
  • Morocco's Youssef En-Nesyri heads home in the first half. AP
    Morocco's Youssef En-Nesyri heads home in the first half. AP
  • Portugal's Otavio, Bruno Fernandes and Ruben Neves argue with referee Facundo Tello. Reuters
    Portugal's Otavio, Bruno Fernandes and Ruben Neves argue with referee Facundo Tello. Reuters
  • Morocco manager Walid Regragui. EPA
    Morocco manager Walid Regragui. EPA
  • Portugal's Ruben Dias with Diogo Dalot. Getty
    Portugal's Ruben Dias with Diogo Dalot. Getty
  • Moussef En-Nesyri scores for Morocco. Reuters
    Moussef En-Nesyri scores for Morocco. Reuters
  • Portugal's Cristiano Ronaldo runs with the ball after coming on in the second half. AP
    Portugal's Cristiano Ronaldo runs with the ball after coming on in the second half. AP
  • Portugal's Bruno Fernandes goes down in the box but no penalty was given. Getty
    Portugal's Bruno Fernandes goes down in the box but no penalty was given. Getty
  • Portugal's Goncalo Ramos is helped up by Ruben Dias and Otavio. Reuters
    Portugal's Goncalo Ramos is helped up by Ruben Dias and Otavio. Reuters
  • Morocco's Achraf Hakimi goes head-to-head with Otavio of Portugal. EPA
    Morocco's Achraf Hakimi goes head-to-head with Otavio of Portugal. EPA
  • Portugal's Cristiano Ronaldo talks with the referee Facundo Tello. AP
    Portugal's Cristiano Ronaldo talks with the referee Facundo Tello. AP
  • Morocco's Romain Saiss is carried off in the second half. Getty
    Morocco's Romain Saiss is carried off in the second half. Getty
  • Goncalo Ramos of Portugal reacts after missing a chance. Getty
    Goncalo Ramos of Portugal reacts after missing a chance. Getty
  • Phtographers surround Portugal subsitute Cristiano Ronaldo before the match. AP
    Phtographers surround Portugal subsitute Cristiano Ronaldo before the match. AP

Morocco become superheroes with World Cup quarter-final victory over Portugal


John McAuley
  • English
  • Arabic

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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Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

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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OUTS
Pablo Zabaleta, Bacary Sagna, Gael Clichy, Willy Caballero and Jesus Navas (all released)

INS
Ederson (Benfica) £34.7m, Bernardo Silva (Monaco) £43m 

ON THEIR WAY OUT?
Joe Hart, Eliaquim Mangala, Samir Nasri, Wilfried Bony, Fabian Delph, Nolito and Kelechi Iheanacho

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Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

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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Director: Zack Snyder

Stars: Dave Bautista, Ella Purnell, Omari Hardwick, Ana de la Reguera

Three stars

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Tank warfare

Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks. 

“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.

“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”

Updated: December 11, 2022, 8:04 PM