• France striker Olivier Giroud celebrates after scoring their second goal in the 2-1 World Cup quarter-final win against England at Al Bayt Stadium on December 10, 2022. Getty
    France striker Olivier Giroud celebrates after scoring their second goal in the 2-1 World Cup quarter-final win against England at Al Bayt Stadium on December 10, 2022. Getty
  • Olivier Giroud after scoring. Getty
    Olivier Giroud after scoring. Getty
  • England's Harry Kane after missing a penalty to level at 2-2. PA
    England's Harry Kane after missing a penalty to level at 2-2. PA
  • Harry Kane of England reacts after missing a penalty. Getty
    Harry Kane of England reacts after missing a penalty. Getty
  • Kylian Mbappe celebrates after Harry Kane misses a penalty. Getty
    Kylian Mbappe celebrates after Harry Kane misses a penalty. Getty
  • Harry Kane celebrates with his teammates after levelling at 1-1 from the penalty spot. Getty
    Harry Kane celebrates with his teammates after levelling at 1-1 from the penalty spot. Getty
  • Harry Kane scores his first penalty. Getty
    Harry Kane scores his first penalty. Getty
  • Harry Kane celebrates after scoring. AP
    Harry Kane celebrates after scoring. AP
  • Aurelien Tchouameni and his France teammates celebrate after taking the lead. Getty
    Aurelien Tchouameni and his France teammates celebrate after taking the lead. Getty
  • Aurelien Tchouameni scores the opening goal. PA
    Aurelien Tchouameni scores the opening goal. PA
  • Aurelien Tchouameni, left, celebrates after scoring. AP
    Aurelien Tchouameni, left, celebrates after scoring. AP
  • Midfielder Aurelien Tchouameni celebrates after putting France ahead against England. Getty
    Midfielder Aurelien Tchouameni celebrates after putting France ahead against England. Getty
  • France celebrate taking the lead. PA
    France celebrate taking the lead. PA
  • France goalkeeper Hugo Lloris celebrates the opening goal. Getty
    France goalkeeper Hugo Lloris celebrates the opening goal. Getty
  • Aurelien Tchouameni scores from distance. Getty
    Aurelien Tchouameni scores from distance. Getty
  • France striker Kylian Mbappe and England's Kyle Walker. Reuters
    France striker Kylian Mbappe and England's Kyle Walker. Reuters

Deschamps praises 'heart and guts' of France players after reaching World Cup semi-finals


  • English
  • Arabic

France manager Didier Deschamps praised his players for their "heart and guts" after beating England to reach the 2022 World Cup semi-finals on Saturday night.

World Cup holders France edged England 2-1 at Al Bayt Stadium, Aurelien Tchouameni opening the scoring with a superb long-range effort in the first half, before Olivier Giroud's header 12 minutes from time restored their lead after Harry Kane had equalised from the penalty spot. Kane had the chance to pull England level again shortly after Giroud's goal but thrashed his second penalty well over the bar.

The victory keeps alive France's hopes of becoming the first team in 60 years to retain the World Cup

"It's fabulous, it was a big game," Deschamps said. "We played a superb England team who are strong technically and physically.

"It's brilliant for the players to be in the last four again. In these moments you kind of wish time could stop for a while. But tonight we're going to enjoy it. We got a bit lucky although we gave away two penalties. We kept our lead with our hearts and our guts."

Giroud, who passed Thierry Henry to become France's all-time top goalscorer earlier in the tournament, said Les Bleus had to be at their best to beat England.

"This goal tonight, the 53rd, is even better (than equalling Henry). Just before I had a chance that I should have hit harder and scored," he said. "I thought I might get another chance and when it came to me it was an unbelievable feeling to score.

"You need to keep believing," he added. "(Antoine Griezmann) gave me a super ball, it's so good for the team, it's awesome.

"We knew the potential of this young England team. They have everything but we played a solid game, we tried to hurt them on the break. We went for it with all our mental strength."

England v France player ratings

  • ENGLAND RATINGS: Jordan Pickford – 6. England’s No 1 did well despite conceding twice. He saw Tchouameni’s effort late for France’s first, and he could do nothing about Giroud’s bullet header. He kept England in the game to deny France at close-range with an acrobatic save. EPA
    ENGLAND RATINGS: Jordan Pickford – 6. England’s No 1 did well despite conceding twice. He saw Tchouameni’s effort late for France’s first, and he could do nothing about Giroud’s bullet header. He kept England in the game to deny France at close-range with an acrobatic save. EPA
  • Kyle Walker – 7. Tasked with handling Mbappe, a big performance was needed, and he did better than most players this tournament. He marshalled him well and even managed to attack several times in the second half. AFP
    Kyle Walker – 7. Tasked with handling Mbappe, a big performance was needed, and he did better than most players this tournament. He marshalled him well and even managed to attack several times in the second half. AFP
  • John Stones – 6. The Manchester City defender was guilty of losing Giroud in the first half to allow a headed chance, but he did show off some good passing play, with England playing out from the back. Getty
    John Stones – 6. The Manchester City defender was guilty of losing Giroud in the first half to allow a headed chance, but he did show off some good passing play, with England playing out from the back. Getty
  • Harry Maguire – 6. The Manchester United centre-back looked strong, making several good clearances, especially from a Mbappe cross which was heading straight to Giroud. He also nearly scored, but his header fizzed just wide. However, he was also partially at fault for France’s second as he allowed Giroud to get in front of him and head the ball home. AP
    Harry Maguire – 6. The Manchester United centre-back looked strong, making several good clearances, especially from a Mbappe cross which was heading straight to Giroud. He also nearly scored, but his header fizzed just wide. However, he was also partially at fault for France’s second as he allowed Giroud to get in front of him and head the ball home. AP
  • Luke Shaw – 6. The left-back was found often diving in a bit too early on challenges in the first half, but he stepped up his game in the second with a brilliant attacking run leading to a cross to Saka, which was met and fired just wide. AFP
    Luke Shaw – 6. The left-back was found often diving in a bit too early on challenges in the first half, but he stepped up his game in the second with a brilliant attacking run leading to a cross to Saka, which was met and fired just wide. AFP
  • Soccer Football - FIFA World Cup Qatar 2022 - Quarter Final - England v France - Al Bayt Stadium, Al Khor, Qatar - December 11, 2022 England's Jordan Henderson and Jude Bellingham look dejected after the match as England are eliminated from the World Cup REUTERS / Annegret Hilse
    Soccer Football - FIFA World Cup Qatar 2022 - Quarter Final - England v France - Al Bayt Stadium, Al Khor, Qatar - December 11, 2022 England's Jordan Henderson and Jude Bellingham look dejected after the match as England are eliminated from the World Cup REUTERS / Annegret Hilse
  • Declan Rice – 7. England’s midfield anchor went under the radar in the first half, but grew into the game and helped England’s transitions from defence to attack. Formed a great barrier in front of the defence too. Getty
    Declan Rice – 7. England’s midfield anchor went under the radar in the first half, but grew into the game and helped England’s transitions from defence to attack. Formed a great barrier in front of the defence too. Getty
  • Jordan Henderson – 7. Liverpool’s captain gave everything. Constantly chasing the ball down, he also helped to create many attacking plays for England. AFP
    Jordan Henderson – 7. Liverpool’s captain gave everything. Constantly chasing the ball down, he also helped to create many attacking plays for England. AFP
  • Jude Bellingham – 6. The midfielder was wasteful with his passing in the first half. His second half was much better, and he nearly scored a thunderbolt but Lloris tipped it over. EPA
    Jude Bellingham – 6. The midfielder was wasteful with his passing in the first half. His second half was much better, and he nearly scored a thunderbolt but Lloris tipped it over. EPA
  • Bukayo Saka – 8. Arsenal’s wideman was England’s standout performer. Constantly fouled, he had Theo Hernandez on toast, and was key to England’s attacking play. He was brought down in the box for the first penalty, and played well until he was taken off in the 78th minute. Getty
    Bukayo Saka – 8. Arsenal’s wideman was England’s standout performer. Constantly fouled, he had Theo Hernandez on toast, and was key to England’s attacking play. He was brought down in the box for the first penalty, and played well until he was taken off in the 78th minute. Getty
  • Phil Foden – 7. The City winger improved as the game went on and caused Kounde vast trouble out on the left flank. His quality of delivery was quality, and his standout attribute was his close interplay in tight areas. Reuters
    Phil Foden – 7. The City winger improved as the game went on and caused Kounde vast trouble out on the left flank. His quality of delivery was quality, and his standout attribute was his close interplay in tight areas. Reuters
  • Harry Kane – 6. England’s captain led the line with distinction, carrying the ball forward well and getting several powerful shots away. His first penalty was converted brilliantly, but suffered heartbreak with penalty number two. Getty
    Harry Kane – 6. England’s captain led the line with distinction, carrying the ball forward well and getting several powerful shots away. His first penalty was converted brilliantly, but suffered heartbreak with penalty number two. Getty
  • SUBS: Raheem Sterling (Saka 78’) – N/A. After returning to the squad, Sterling was brought on in the late phases and didn’t have a huge impact, with his key moment a good tackle on Mbappe to stop an attack. EPA
    SUBS: Raheem Sterling (Saka 78’) – N/A. After returning to the squad, Sterling was brought on in the late phases and didn’t have a huge impact, with his key moment a good tackle on Mbappe to stop an attack. EPA
  • SUBS: Mason Mount (Henderson 78’) – N/A. Mount was fouled in the box soon after coming on and VAR helped to award a penalty. He also drew a number of fouls, but his decision making at times wasn’t always brilliant. AFP
    SUBS: Mason Mount (Henderson 78’) – N/A. Mount was fouled in the box soon after coming on and VAR helped to award a penalty. He also drew a number of fouls, but his decision making at times wasn’t always brilliant. AFP
  • Marcus Rashford (Foden 84) – N/A. Being one of England’s most in-form players this tournament, he was brought on in the latter stages and fired over with a late free-kick. AP
    Marcus Rashford (Foden 84) – N/A. Being one of England’s most in-form players this tournament, he was brought on in the latter stages and fired over with a late free-kick. AP
  • Jack Grealish (Stones, 90) – N/A. A strange substitute in the final minute, as there was very little he could add to the game. Getty
    Jack Grealish (Stones, 90) – N/A. A strange substitute in the final minute, as there was very little he could add to the game. Getty
  • FRANCE RATINGS: Hugo Lloris – 8. The France captain stepped up and made a number of key stops to deny Kane in the first half and Bellingham in the second. He led from the back with a true captain’s performance. AFP
    FRANCE RATINGS: Hugo Lloris – 8. The France captain stepped up and made a number of key stops to deny Kane in the first half and Bellingham in the second. He led from the back with a true captain’s performance. AFP
  • Jules Kounde – 6. The Barcelona defender had a tough evening, with Foden often getting the better of him along his flank. EPA
    Jules Kounde – 6. The Barcelona defender had a tough evening, with Foden often getting the better of him along his flank. EPA
  • Raphael Varane – 6. The experienced defender contributed some slick passes but like his teammates looked nervous at times. AFP
    Raphael Varane – 6. The experienced defender contributed some slick passes but like his teammates looked nervous at times. AFP
  • Dayot Upamecano – 5. France’s weakest link in the team on the day, the defender was lucky to get away with numerous fouls throughout the game, with one on Kane leading to a VAR check. Constantly dived into challenges. AP
    Dayot Upamecano – 5. France’s weakest link in the team on the day, the defender was lucky to get away with numerous fouls throughout the game, with one on Kane leading to a VAR check. Constantly dived into challenges. AP
  • Theo Hernandez – 5. Struggled to keep up with Saka, the left-back seemed at odds with how to handle the Arsenal winger. He gave away a penalty after fouling Mount in the box and was lucky to not be sent off. A poor performer in an overall good team performance. PA
    Theo Hernandez – 5. Struggled to keep up with Saka, the left-back seemed at odds with how to handle the Arsenal winger. He gave away a penalty after fouling Mount in the box and was lucky to not be sent off. A poor performer in an overall good team performance. PA
  • Albert Tchouameni – 7. The young midfielder put France ahead and ignited their progression with a thundering strike from outside the box. He did, however, give away the first penalty with a bad tackle on Saka. AFP
    Albert Tchouameni – 7. The young midfielder put France ahead and ignited their progression with a thundering strike from outside the box. He did, however, give away the first penalty with a bad tackle on Saka. AFP
  • Adrien Rabiot – 6. The Juventus midfielder was lucky to get away with several fouls, with Saka the victim time and again. He did however set up some good chances, breaking forward with purpose, and having a shot of his own denied by Pickford. AFP
    Adrien Rabiot – 6. The Juventus midfielder was lucky to get away with several fouls, with Saka the victim time and again. He did however set up some good chances, breaking forward with purpose, and having a shot of his own denied by Pickford. AFP
  • Ousmane Dembele – 6. The rapid winger contributed several one-touch passes down the line leading to attacking chances. His dribbling was of high quality too, but his second half performance was tarnished by missed chances and several fouls before being taken off. AFP
    Ousmane Dembele – 6. The rapid winger contributed several one-touch passes down the line leading to attacking chances. His dribbling was of high quality too, but his second half performance was tarnished by missed chances and several fouls before being taken off. AFP
  • Antoine Griezmann – 8. Operating well in the No 10 role, the Atletico attacker had a good game, showcasing his close control footwork and making a number of good runs forward and sending the England players in several directions. He did give away a number of fouls, but was key in his teams winning performance. PA
    Antoine Griezmann – 8. Operating well in the No 10 role, the Atletico attacker had a good game, showcasing his close control footwork and making a number of good runs forward and sending the England players in several directions. He did give away a number of fouls, but was key in his teams winning performance. PA
  • Kylian Mbappe – 6. France’s dangerman spent the game tightly man-marked but still managed to escape on numerous occasions. He had a chance late in the first half but blazed over. AFP
    Kylian Mbappe – 6. France’s dangerman spent the game tightly man-marked but still managed to escape on numerous occasions. He had a chance late in the first half but blazed over. AFP
  • Oliver Giroud – 8. The nation’s leading goalscorer didn’t disappoint, adding another to his tally to send his team through to the semi-finals, heading home a cross late on in the 88th minute. He had several shots throughout and even attempted a scorpion kick. Reuters
    Oliver Giroud – 8. The nation’s leading goalscorer didn’t disappoint, adding another to his tally to send his team through to the semi-finals, heading home a cross late on in the 88th minute. He had several shots throughout and even attempted a scorpion kick. Reuters
  • SUBS: Kingsley Coman (Dembele 79’) – N/A. The lone substitute came on in the 78th minute and his biggest contribution was a foul he gave away after he took down Maguire on the edge of his own box. EPA
    SUBS: Kingsley Coman (Dembele 79’) – N/A. The lone substitute came on in the 78th minute and his biggest contribution was a foul he gave away after he took down Maguire on the edge of his own box. EPA

France will be favourites when they play Morocco – the first African team ever to reach the semis after their 1-0 win over Portugal – on Wednesday looking to reach a third World Cup final after winning the title in 1998 and 2018.

However, Morocco have been more than a match for other European heavyweights in Qatar, defeating Belgium in the group stage and eliminating Spain and Portugal in successive knockout rounds.

"We will prepare for the next game thoroughly. Morocco deserve praise," said Deschamps. "Maybe they were not expected here (in the last four), but they conceded only one goal and then, seeing them here is not a surprise at all."

MATCH INFO

Rugby World Cup (all times UAE)

Final: England v South Africa, Saturday, 1pm

Shooting Ghosts: A U.S. Marine, a Combat Photographer, and Their Journey Back from War by Thomas J. Brennan and Finbarr O’Reilly

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Racecard

6pm: The Pointe - Conditions (TB) Dh82,500 (Turf) 1,400m

6.35pm: Palm West Beach - Maiden (TB) Dh82,500 (T) 1,800m

7.10pm: The View at the Palm - Handicap (TB) Dh85,000 (Dirt) 1,400m

7.45pm: Nakeel Graduate Stakes - Conditions (TB) Dh100,000 (T) 1,600m

8.20pm: Club Vista Mare - Handicap (TB) Dh95,000 (D) 1,900m

8.55pm: The Palm Fountain - Handicap (TB) Dh95,000 (D) 1,200m

9.30pm: The Palm Tower - Handicap (TB) Dh87,500 (T) 1,600m

Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.

A semen analysis of the father showed abnormal sperm so the couple required IVF.

Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.

A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.

On day three of the process, 14 embryos were biopsied for gender selection.

The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.

Day five of the treatment saw two male embryos transferred to the patient.

The woman recorded a positive pregnancy test two weeks later. 

Playing records of the top 10 in 2017

How many games the top 10 have undertaken in the 2017 ATP season

1. Rafael Nadal 58 (49-9)

2. Andy Murray 35 (25-10)

3. Roger Federer 38 (35-3)

4. Stan Wawrinka 37 (26-11)

5. Novak Djokovic 40 (32-8)

6. Alexander Zverev 60 (46-14)

7. Marin Cilic 43 (29-14)

8. Dominic Thiem 60 (41-19)

9. Grigor Dimitrov 48 (34-14)

10. Kei Nishikori 43 (30-13)

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

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Indoor Cricket World Cup Dubai 2017

Venue Insportz, Dubai; Admission Free

Fixtures - Open Men 2pm: India v New Zealand, Malaysia v UAE, Singapore v South Africa, Sri Lanka v England; 8pm: Australia v Singapore, India v Sri Lanka, England v Malaysia, New Zealand v South Africa

Fixtures - Open Women Noon: New Zealand v England, UAE v Australia; 6pm: England v South Africa, New Zealand v Australia

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The specs

Engine: 4.0-litre V8

Power: 503hp at 6,000rpm

Torque: 685Nm at 2,000rpm

Transmission: 8-speed auto

Price: from Dh850,000

On sale: now

Start-up hopes to end Japan's love affair with cash

Across most of Asia, people pay for taxi rides, restaurant meals and merchandise with smartphone-readable barcodes — except in Japan, where cash still rules. Now, as the country’s biggest web companies race to dominate the payments market, one Tokyo-based startup says it has a fighting chance to win with its QR app.

Origami had a head start when it introduced a QR-code payment service in late 2015 and has since signed up fast-food chain KFC, Tokyo’s largest cab company Nihon Kotsu and convenience store operator Lawson. The company raised $66 million in September to expand nationwide and plans to more than double its staff of about 100 employees, says founder Yoshiki Yasui.

Origami is betting that stores, which until now relied on direct mail and email newsletters, will pay for the ability to reach customers on their smartphones. For example, a hair salon using Origami’s payment app would be able to send a message to past customers with a coupon for their next haircut.

Quick Response codes, the dotted squares that can be read by smartphone cameras, were invented in the 1990s by a unit of Toyota Motor to track automotive parts. But when the Japanese pioneered digital payments almost two decades ago with contactless cards for train fares, they chose the so-called near-field communications technology. The high cost of rolling out NFC payments, convenient ATMs and a culture where lost wallets are often returned have all been cited as reasons why cash remains king in the archipelago. In China, however, QR codes dominate.

Cashless payments, which includes credit cards, accounted for just 20 per cent of total consumer spending in Japan during 2016, compared with 60 per cent in China and 89 per cent in South Korea, according to a report by the Bank of Japan.

Elvis
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Switching%20sides
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How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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Veil (Object Lessons)
Rafia Zakaria
​​​​​​​Bloomsbury Academic

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Francesco Totti's bio

Born September 27, 1976

Position Attacking midifelder

Clubs played for (1) - Roma

Total seasons 24

First season 1992/93

Last season 2016/17

Appearances 786

Goals 307

Titles (5) - Serie A 1; Italian Cup 2; Italian Supercup 2

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if you go

The flights

Etihad flies direct from Abu Dhabi to San Francisco from Dh5,760 return including taxes. 

The car

Etihad Guest members get a 10 per cent worldwide discount when booking with Hertz, as well as earning miles on their rentals (more at www.hertz.com/etihad). A week's car hire costs from Dh1,500 including taxes.

The hotels

Along the route, Motel 6 (www.motel6.com) offers good value and comfort, with rooms from $55 (Dh202) per night including taxes. In Portland, the Jupiter Hotel (https://jupiterhotel.com/) has rooms from $165 (Dh606) per night including taxes. The Society Hotel https://thesocietyhotel.com/ has rooms from $130 (Dh478) per night including taxes. 

More info

To keep up with constant developments in Portland, visit www.travelportland.com

 

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

 

 

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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

Profile of MoneyFellows

Founder: Ahmed Wadi

Launched: 2016

Employees: 76

Financing stage: Series A ($4 million)

Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund

Updated: December 11, 2022, 6:46 AM