• NETHERLANDS RATINGS: Andries Noppert - 6. Was fortunate that his early pass wasn’t cut out, but any luck ran out when Nahuel Molina ran through and poked the ball past him. Didn’t even move for Lionel Messi’s penalty and didn’t keep any out in the shootout. Getty
    NETHERLANDS RATINGS: Andries Noppert - 6. Was fortunate that his early pass wasn’t cut out, but any luck ran out when Nahuel Molina ran through and poked the ball past him. Didn’t even move for Lionel Messi’s penalty and didn’t keep any out in the shootout. Getty
  • Jurrien Timber - 6. Defended aggressively and showed intent on the ball. Was booked for a push on Acuna after the foul on Dumfries and was likely close to a second after committing fouls in extra time. AP
    Jurrien Timber - 6. Defended aggressively and showed intent on the ball. Was booked for a push on Acuna after the foul on Dumfries and was likely close to a second after committing fouls in extra time. AP
  • Virgil van Dijk - 6. Came close to poking the ball away when Molina scored the opener. Was composed, although his pass to Gakpo under pressure almost put Netherlands in trouble. Made an outstanding block to deny Lautaro Martinez. Had his penalty saved. AFP
    Virgil van Dijk - 6. Came close to poking the ball away when Molina scored the opener. Was composed, although his pass to Gakpo under pressure almost put Netherlands in trouble. Made an outstanding block to deny Lautaro Martinez. Had his penalty saved. AFP
  • Nathan Ake - 6. Did well to cut out Molina’s early cross but didn’t do enough to match Lionel Messi as he set up the opener. Made some brilliant challenges, especially in extra time. Getty
    Nathan Ake - 6. Did well to cut out Molina’s early cross but didn’t do enough to match Lionel Messi as he set up the opener. Made some brilliant challenges, especially in extra time. Getty
  • Denzel Dumfries - 6. Got into a battle with Marcos Acuna and caught up with the Argentine when it looked like he might get through, but then fouled him to concede a penalty. Booked during the penalty shootout. AP
    Denzel Dumfries - 6. Got into a battle with Marcos Acuna and caught up with the Argentine when it looked like he might get through, but then fouled him to concede a penalty. Booked during the penalty shootout. AP
  • Marten de Roon - 5. Some of the midfielder’s passes were wayward and wasteful, while he couldn’t always match Argentina’s midfield. AP
    Marten de Roon - 5. Some of the midfielder’s passes were wayward and wasteful, while he couldn’t always match Argentina’s midfield. AP
  • Frenkie de Jong - 8. Put pressure on the ball well for large periods of the game and was also comfortable in possession. Did brilliantly to beat Messi and nod the ball back to his goalkeeper. AP
    Frenkie de Jong - 8. Put pressure on the ball well for large periods of the game and was also comfortable in possession. Did brilliantly to beat Messi and nod the ball back to his goalkeeper. AP
  • Daley Blind - 5. Completely failed to match Molina’s run for the opener and didn’t offer much when he was in attacking positions. AP
    Daley Blind - 5. Completely failed to match Molina’s run for the opener and didn’t offer much when he was in attacking positions. AP
  • Memphis Depay - 5. While he provided some good play to create Steven Bergwijn’s chance, the forward gave the ball away cheaply far too often. Booked for a coming together. Getty
    Memphis Depay - 5. While he provided some good play to create Steven Bergwijn’s chance, the forward gave the ball away cheaply far too often. Booked for a coming together. Getty
  • Cody Gakpo - 6. In a very quiet first half display, his header was easily saved. Delivered some inviting crosses in the second period, while an overhit one almost dipped under the crossbar. EPA
    Cody Gakpo - 6. In a very quiet first half display, his header was easily saved. Delivered some inviting crosses in the second period, while an overhit one almost dipped under the crossbar. EPA
  • Steven Bergwijn - 4. Struggled to make any real impact and dragged the ball horribly wide from his best opportunity. Booked at the end of the game despite not being on the pitch. EPA
    Steven Bergwijn - 4. Struggled to make any real impact and dragged the ball horribly wide from his best opportunity. Booked at the end of the game despite not being on the pitch. EPA
  • SUBS: Teun Koopmeiners (On for De Roon 46') - 7. While his attempted pass was blocked and put Netherlands in trouble, he often moved the ball well and slyly slipped it through for Weghorst to equalise. Scored his penalty convincingly. AP
    SUBS: Teun Koopmeiners (On for De Roon 46') - 7. While his attempted pass was blocked and put Netherlands in trouble, he often moved the ball well and slyly slipped it through for Weghorst to equalise. Scored his penalty convincingly. AP
  • Steven Berghuis (On for Bergwijn 46') - 7. Tried to make things happen with his passing, eventually delivering the delightful cross that Weghorst scored from. Hit the side netting soon after. Booked for a foul on Messi. Had his penalty saved. PA
    Steven Berghuis (On for Bergwijn 46') - 7. Tried to make things happen with his passing, eventually delivering the delightful cross that Weghorst scored from. Hit the side netting soon after. Booked for a foul on Messi. Had his penalty saved. PA
  • Luuk de Jong (Blind, 65’) - 6. Lost the ball cheaply in his first involvement but battled well and provided a brilliant knockdown for Berghuis. Unlucky to see his late shot blocked. Sent Martinez the wrong way with a cool penalty. AP
    Luuk de Jong (Blind, 65’) - 6. Lost the ball cheaply in his first involvement but battled well and provided a brilliant knockdown for Berghuis. Unlucky to see his late shot blocked. Sent Martinez the wrong way with a cool penalty. AP
  • Wout Weghorst (Depay, 78’) – 9. Was booked before he even got onto the pitch but came off the bench to score a header then slid the ball in for the equaliser. Got just enough of a touch on Enzo Fernandez’s shot for it to go over. Sent Martinez the wrong way with his penalty. AP
    Wout Weghorst (Depay, 78’) – 9. Was booked before he even got onto the pitch but came off the bench to score a header then slid the ball in for the equaliser. Got just enough of a touch on Enzo Fernandez’s shot for it to go over. Sent Martinez the wrong way with his penalty. AP
  • Noa Lang (Gakpo, 113’) – N/A. Won the ball back well inside his own box moments after coming on, then almost found Berghuis with an inventive cross. Booked during the penalty shootout. Getty
    Noa Lang (Gakpo, 113’) – N/A. Won the ball back well inside his own box moments after coming on, then almost found Berghuis with an inventive cross. Booked during the penalty shootout. Getty
  • ARGENTINA RATINGS: Emiliano Martinez - 8. Came out to meet Timber’s through ball, then comfortably held Gakpo’s free-kick delivery. Couldn’t do much to keep out Weghorst’s goals but caught Lang’s cross well. Saved the penalties from Van Dijk and Berghuis superbly. AFP
    ARGENTINA RATINGS: Emiliano Martinez - 8. Came out to meet Timber’s through ball, then comfortably held Gakpo’s free-kick delivery. Couldn’t do much to keep out Weghorst’s goals but caught Lang’s cross well. Saved the penalties from Van Dijk and Berghuis superbly. AFP
  • Cristian Romero - 7. Made some great interventions, especially when dealing with crosses into the box and set-piece deliveries. Was booked for a handball. AFP
    Cristian Romero - 7. Made some great interventions, especially when dealing with crosses into the box and set-piece deliveries. Was booked for a handball. AFP
  • Nicolas Otamendi - 6. Made a superb defensive header to clear Blind’s free-kick delivery, but looked panicked at the end of normal time and was booked after the whistle. Almost reached Messi’s dinked free-kick. AP
    Nicolas Otamendi - 6. Made a superb defensive header to clear Blind’s free-kick delivery, but looked panicked at the end of normal time and was booked after the whistle. Almost reached Messi’s dinked free-kick. AP
  • Lisandro Martinez - 6. Put in a typically committed display but lost out to Weghorst when he scored the header to get Netherlands back into the game. Booked for a coming together. EPA
    Lisandro Martinez - 6. Put in a typically committed display but lost out to Weghorst when he scored the header to get Netherlands back into the game. Booked for a coming together. EPA
  • Nahuel Molina - 8. Was busy from the first whistle and broke through to poke the ball past Noppert for the opener. AFP
    Nahuel Molina - 8. Was busy from the first whistle and broke through to poke the ball past Noppert for the opener. AFP
  • Rodrigo De Paul - 6. Helped to ensure Argentina’s midfield wasn’t overawed by the Dutch, although he hit a weak shot straight at Noppert. Slightly overhit his through ball to Messi in a promising position. AP
    Rodrigo De Paul - 6. Helped to ensure Argentina’s midfield wasn’t overawed by the Dutch, although he hit a weak shot straight at Noppert. Slightly overhit his through ball to Messi in a promising position. AP
  • Enzo Fernandez - 6. Bumped into Gakpo off the ball in the early stages and showed authority but was overpowered by Weghorst for the equaliser. Made a great block to deny L. De Jong then came close with two shots of his own. Sent his penalty wide. AFP
    Enzo Fernandez - 6. Bumped into Gakpo off the ball in the early stages and showed authority but was overpowered by Weghorst for the equaliser. Made a great block to deny L. De Jong then came close with two shots of his own. Sent his penalty wide. AFP
  • Alexis Mac Allister - 6. Looked calm and showed intelligence in the first half, and laid the ball off nicely for De Paul’s opportunity. Sent De Paul too wide to capitalise on an opening and faded out of the game a bit. EPA
    Alexis Mac Allister - 6. Looked calm and showed intelligence in the first half, and laid the ball off nicely for De Paul’s opportunity. Sent De Paul too wide to capitalise on an opening and faded out of the game a bit. EPA
  • Marcos Acuna - 8. Came out victorious in his battle with Dumfries, winning a penalty from the Dutch right-wing-back. He was booked for a foul on Dumfries, though. AP
    Marcos Acuna - 8. Came out victorious in his battle with Dumfries, winning a penalty from the Dutch right-wing-back. He was booked for a foul on Dumfries, though. AP
  • Lionel Messi - 9. Was typically brilliant in tight spaces and found Molina with an eye of the needle pass for the opener. Beat Noppert comfortably with his penalty in normal time and the shootout. Booked for dissent. PA
    Lionel Messi - 9. Was typically brilliant in tight spaces and found Molina with an eye of the needle pass for the opener. Beat Noppert comfortably with his penalty in normal time and the shootout. Booked for dissent. PA
  • Julian Alvarez - 6. Took a combative approach to the game, and while there was intelligence in his movements at times, the forward didn’t get into many positions where he could trouble Noppert’s goal. AFP
    Julian Alvarez - 6. Took a combative approach to the game, and while there was intelligence in his movements at times, the forward didn’t get into many positions where he could trouble Noppert’s goal. AFP
  • SUBS: Leandro Paredes (De Paul, 66’) - 6. Hit Gakpo with a big tackle and then unnecessarily smashed the ball at the Dutch bench after hitting Ake with an overzealous challenge. Emphatically scored his penalty. Getty
    SUBS: Leandro Paredes (De Paul, 66’) - 6. Hit Gakpo with a big tackle and then unnecessarily smashed the ball at the Dutch bench after hitting Ake with an overzealous challenge. Emphatically scored his penalty. Getty
  • Nicolas Tagliafico (Acuna, 78’) – 6. Did well to put Berghuis under pressure as he smashed the ball into the side netting, but was left largely helpless as the Netherlands took an aerial approach. AP
    Nicolas Tagliafico (Acuna, 78’) – 6. Did well to put Berghuis under pressure as he smashed the ball into the side netting, but was left largely helpless as the Netherlands took an aerial approach. AP
  • German Pezzella (Romero, 78’) – 4. Conceded the free-kick for the Netherlands equaliser with a stupid challenge on the edge of the box. Booked for a foul on Gakpo as he tried to run through. Sent his header off target. AP
    German Pezzella (Romero, 78’) – 4. Conceded the free-kick for the Netherlands equaliser with a stupid challenge on the edge of the box. Booked for a foul on Gakpo as he tried to run through. Sent his header off target. AP
  • Lautaro Martinez (Alvarez, 82’) – 6. Cut out De Jong’s pass but didn’t do much to punish it. Unlucky to see his effort blocked by Van Dijk, then had a powerful strike saved. Sent Noppert the wrong way with his winning penalty. Reuters
    Lautaro Martinez (Alvarez, 82’) – 6. Cut out De Jong’s pass but didn’t do much to punish it. Unlucky to see his effort blocked by Van Dijk, then had a powerful strike saved. Sent Noppert the wrong way with his winning penalty. Reuters
  • Gonzalo Montiel (Molina, ET HT) – N/A, Slipped when the chance came to deliver a cross and got himself booked for dissent. Scored his penalty confidently. Reuters
    Gonzalo Montiel (Molina, ET HT) – N/A, Slipped when the chance came to deliver a cross and got himself booked for dissent. Scored his penalty confidently. Reuters
  • Angel Di Maria (L. Martinez, 112’) – N/A. Looked bright and gave Argentina extra energy, while his corner delivery troubled Noppert. Getty
    Angel Di Maria (L. Martinez, 112’) – N/A. Looked bright and gave Argentina extra energy, while his corner delivery troubled Noppert. Getty

Netherlands v Argentina ratings: Van Dijk 6, Noppert 6; Messi 9, Molina 8


  • English
  • Arabic

Lionel Messi helped Argentina keep their World Cup dream alive as the South Americans defeated Netherlands 4-3 in a penalty shootout after the Dutch had snatched a 2-2 draw from the jaws of defeat in their quarter-final.

Emiliano Martinez saved the first two Dutch penalties to give Argentina a huge advantage and Lautaro Martinez sent Andries Noppert the wrong way to set up a semi-final clash with Croatia.

Messi celebrated with arms aloft in front of Argentina fans.

"Argentina are among the four best in the world because they show that they know how to play every game with the same desire and the same intensity," Messi said.

"A lot of joy, a lot of happiness. We didn't have to go to extra time or penalties, we had to suffer. But we got through and it's impressive."

Player ratings for the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

WHAT IS A BLACK HOLE?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The specs

Engine: 1.5-litre, 4-cylinder turbo

Transmission: CVT

Power: 170bhp

Torque: 220Nm

Price: Dh98,900

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

RESULT

Deportivo La Coruna 2 Barcelona 4
Deportivo:
Perez (39'), Colak (63')
Barcelona: Coutinho (6'), Messi (37', 81', 84')

While you're here
MATCH INFO

West Ham United 2 (Antonio 73', Ogbonna 90 5')

Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

THE 12 BREAKAWAY CLUBS

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

LIGUE 1 FIXTURES

All times UAE ( 4 GMT)

Friday
Nice v Angers (9pm)
Lille v Monaco (10.45pm)

Saturday
Montpellier v Paris Saint-Germain (7pm)
Bordeaux v Guingamp (10pm)
Caen v Amiens (10pm)
Lyon v Dijon (10pm)
Metz v Troyes (10pm)

Sunday
Saint-Etienne v Rennes (5pm)
Strasbourg v Nantes (7pm)
Marseille v Toulouse (11pm)

'Project Power'

Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback

Director: ​Henry Joost and Ariel Schulman

Rating: 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

Brief scores:

Toss: Sindhis, elected to field first

Kerala Knights 103-7 (10 ov)

Parnell 59 not out; Tambe 5-15

Sindhis 104-1 (7.4 ov)

Watson 50 not out, Devcich 49

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

Arabian Gulf League fixtures:

Friday:

  • Emirates v Hatta, 5.15pm
  • Al Wahda v Al Dhafra, 5.25pm
  • Al Ain v Shabab Al Ahli Dubai, 8.15pm

Saturday:

  • Dibba v Ajman, 5.15pm
  • Sharjah v Al Wasl, 5.20pm
  • Al Jazira v Al Nasr, 8.15pm
How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A
What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

GROUPS

Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)

Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)

The biog

Favourite hobby: I love to sing but I don’t get to sing as much nowadays sadly.

Favourite book: Anything by Sidney Sheldon.

Favourite movie: The Exorcist 2. It is a big thing in our family to sit around together and watch horror movies, I love watching them.

Favourite holiday destination: The favourite place I have been to is Florence, it is a beautiful city. My dream though has always been to visit Cyprus, I really want to go there.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Updated: December 14, 2022, 7:03 AM