• Morocco's Abde Ezzalzouli looks downcast after France celebrate their second goal in the 2-0 World Cup semi-final win at Al Bayt Stadium in Al Khor, Qatar, on December 14, 2022. EPA
    Morocco's Abde Ezzalzouli looks downcast after France celebrate their second goal in the 2-0 World Cup semi-final win at Al Bayt Stadium in Al Khor, Qatar, on December 14, 2022. EPA
  • Morocco's Romain Saiss consoles Achraf Hakimi at the end of the match. AP
    Morocco's Romain Saiss consoles Achraf Hakimi at the end of the match. AP
  • Morocco players kneel on the pitch at the end of the match. AP
    Morocco players kneel on the pitch at the end of the match. AP
  • France's Kylian Mbappe hugs Morocco's Achraf Hakimi. AP
    France's Kylian Mbappe hugs Morocco's Achraf Hakimi. AP
  • Morocco coach Walid Regragui acknowledges the fans after the match. Reuters
    Morocco coach Walid Regragui acknowledges the fans after the match. Reuters
  • France forward Randal Kolo Muani celebrates with teammates after scoring their second goal. AFP
    France forward Randal Kolo Muani celebrates with teammates after scoring their second goal. AFP
  • France substitute Randal Kolo Muani celebrates after scoring the second goal against Morocco. Getty
    France substitute Randal Kolo Muani celebrates after scoring the second goal against Morocco. Getty
  • Randal Kolo Muani celebrates scoring. AP
    Randal Kolo Muani celebrates scoring. AP
  • Randal Kolo Muani scores the second goal for France. Getty
    Randal Kolo Muani scores the second goal for France. Getty
  • France's Theo Hernandez (R) celebrates scoring the first goal with Olivier Giroud. EPA
    France's Theo Hernandez (R) celebrates scoring the first goal with Olivier Giroud. EPA
  • Theo Hernandez scores the opening goal past Yassine Bounou of Morocco. Getty
    Theo Hernandez scores the opening goal past Yassine Bounou of Morocco. Getty
  • Theo Hernandez celebrates after scoring the first goal for France. Getty
    Theo Hernandez celebrates after scoring the first goal for France. Getty
  • Theo Hernandez celebrates after scoring. Getty
    Theo Hernandez celebrates after scoring. Getty
  • Morocco's Jawad El Yamiq goes close with an overhead kick. AFP
    Morocco's Jawad El Yamiq goes close with an overhead kick. AFP
  • Kylian Mbappe is frustrated. Getty
    Kylian Mbappe is frustrated. Getty
  • Kylian Mbappe after a missed chance. Getty
    Kylian Mbappe after a missed chance. Getty
  • Morocco's Romain Saiss is substituted by Selim Amallah during the first half. AP
    Morocco's Romain Saiss is substituted by Selim Amallah during the first half. AP
  • Kylian Mbappe is challenged by Yassine Bounou and Achraf Dari. Getty
    Kylian Mbappe is challenged by Yassine Bounou and Achraf Dari. Getty
  • France's Olivier Giroud in action. AP
    France's Olivier Giroud in action. AP
  • Aurelien Tchouameni of France reacts after a challenge with Sofyan Amrabat. Getty
    Aurelien Tchouameni of France reacts after a challenge with Sofyan Amrabat. Getty
  • Antoine Griezmann during the semi-final. Getty
    Antoine Griezmann during the semi-final. Getty
  • Ibrahima Konateof France in action against Achraf Hakimi of Morocco. EPA
    Ibrahima Konateof France in action against Achraf Hakimi of Morocco. EPA
  • France's Ousmane Dembele and Morocco's Yahia Attiyat Allah challenge for the ball. AP
    France's Ousmane Dembele and Morocco's Yahia Attiyat Allah challenge for the ball. AP

Brave Morocco suffer World Cup heartbreak after being edged out by France


John McAuley
  • English
  • Arabic

Morocco’s redoubtable resistance was finally broken, and they were beaten, but certainly not bowed.

What a team they are, even in defeat, even when France forged forward into another final, perhaps into the record books as the first country in 60 years to successfully defend a World Cup. They will keep hold of the title they all want above anything else if they beat Argentina in Sunday's final.

It wasn’t Kylian Mbappe, or Olivier Giroud, or even Antoine Griezmann that settled this semi-final at a raucous and red Al Bayt Stadium on Wednesday night. But Theo Hernandez, the full-back who in all honesty deputises for his brother, and little-used substitute Randal Kolo Muani. To be fair to Hernandez, at least, he took his goal like a master marksman.

It arrived on five minutes, the first goal Morocco conceded in Qatar from an opposing player - it took only six matches, and then some – and the second 44 seconds after Kolo Muani’s introduction. With 11 minutes remaining, and 2-0 down, Morocco could not summon another Herculean effort.

Still, what they have given this tournament, given Africa and the Arab world, trailblazers for both. Their unwavering belief, the unremitting commitment to the cause, a dogged disregard for the old order. Their dancing mothers.

They have been a pleasure and a precedent; something to cherish, a reason to rally behind and to rail against the role of underdog, any sense of not belonging. They still have third place to play for, against Croatia on Saturday, mind.

When all is said and done, the dust settled in Doha after a World Cup full of the extraordinary, what an accomplishment that would be. What an accomplishment it already is.

Remember, they were hamstrung here by Nayef Aguerd’s withdrawal before kick-off, captain Romain Saiss’ substitution 20 minutes in, even Noussair Mazraoui’s inability to return for the second half. Three quarters of the previously impregnable defence.

Argentina crush Croatia

  • Argentina's Lionel Messi and Julian Alvarez celebrate during the 3-0 World Cup semi-final win against Croatia at the Lusail Stadium on December 13, 2022. AP
    Argentina's Lionel Messi and Julian Alvarez celebrate during the 3-0 World Cup semi-final win against Croatia at the Lusail Stadium on December 13, 2022. AP
  • Lionel Messi celebrates Argentina's win with Rodrigo De Paul, Paulo Dybala, Leandro Paredes and Alejandro Gomez after the match. Reuters
    Lionel Messi celebrates Argentina's win with Rodrigo De Paul, Paulo Dybala, Leandro Paredes and Alejandro Gomez after the match. Reuters
  • Argentina's Lionel Messi and teammates celebrate their victory. AP
    Argentina's Lionel Messi and teammates celebrate their victory. AP
  • Lionel Messi of Argentina after the team's win over Croatia. Getty
    Lionel Messi of Argentina after the team's win over Croatia. Getty
  • Lionel Messi of Argentina celebrates after the game. Getty
    Lionel Messi of Argentina celebrates after the game. Getty
  • Julian Alvarez celebrates with teammates after scoring the third goal. Getty
    Julian Alvarez celebrates with teammates after scoring the third goal. Getty
  • Argentina's Julian Alvarez scores the third goal of the game. PA
    Argentina's Julian Alvarez scores the third goal of the game. PA
  • Julian Alvarez celebrates scoring the second goal with Lionel Messi and teammates. EPA
    Julian Alvarez celebrates scoring the second goal with Lionel Messi and teammates. EPA
  • Lionel Messi celebrates after scoring the first goal. Getty
    Lionel Messi celebrates after scoring the first goal. Getty
  • Argentina's Julian Alvarez celebrates with teammates after scoring the second goal. Getty
    Argentina's Julian Alvarez celebrates with teammates after scoring the second goal. Getty
  • Argentina's Julian Alvarez scores the second goal. PA
    Argentina's Julian Alvarez scores the second goal. PA
  • Julian Alvarez celebrates after scoring. Getty
    Julian Alvarez celebrates after scoring. Getty
  • Croatia's Dominik Livakovic fouls Julian Alvarez, leading to the penalty. Getty
    Croatia's Dominik Livakovic fouls Julian Alvarez, leading to the penalty. Getty
  • Croatia's goalkeeper Dominik Livakovic lies on the ground after fouling Argentina's Julian Alvarez to concede a penalty. AFP
    Croatia's goalkeeper Dominik Livakovic lies on the ground after fouling Argentina's Julian Alvarez to concede a penalty. AFP
  • Lionel Messi scores his penalty. Getty
    Lionel Messi scores his penalty. Getty
  • Lionel Messi after scoring Argntina's first goal from the penalty spot. Getty
    Lionel Messi after scoring Argntina's first goal from the penalty spot. Getty
  • Lionel Messi in action with Croatia's Mateo Kovacic. Reuters
    Lionel Messi in action with Croatia's Mateo Kovacic. Reuters

The same, though, can be said of France. They have rendered redundant injuries to a raft of key men – N’Golo Kante, Paul Pogba, Karim Benzema, Presnel Kimpembe, latterly Lucas Hernandez – to possibly cling to their mantle. Minus their core, and of course maintained by Mbappe’s ridiculous excellence, France have for the most part displayed a swagger that only champions generally do.

They will, though, breathe a hefty sigh of relief after seeing off Morocco. Stung early, Walid Regragui’s men rallied and rebounded. They tested Hugo Lloris, France’s World Cup-winning captain; they struck the woodwork with an audacious overhead kick. They piled on the pressure, pinned back the holders and, almost, made heroes of themselves once more.

If only Griezmann wasn’t set free down the inside right, that he didn’t cut back the ball to Mbappe and, while his effort was blocked, it did not deflect invitingly into Hernandez’s path.

The left-back, playing only because older sibling Lucas was injured in the opener against Australia, took it superbly, firing home an acrobatic volley.

Coming on four minutes and 39 seconds, it marked the tournament’s fastest semi-final goal since Brazil against the French, in 1958.

But, just as you worried for Morocco, how they would handle a first setback, they fought back again. Azzedine Ounahi tested Lloris from range, Hakim Ziyech screwed wide when well placed. Right before half-time, a combination of the post and Lloris’ fingertips denied defender Jawad El Yamiq’s fantastic overhead kick. After the interval, Ibrahima Konate denied Youssef El-Nesyri a simple tap-in.

That’s not to say France didn’t have their chances. Giroud rattled the upright also, midway through the first half. Later, France’s recently anointed all-time leading scorer curled off target after Mbappe had raced through.

Late on, they sealed it. Mbappe twisted inside and out and, although his shot was repelled, it fell in front of Kolo Muani for the easiest of finishes.

France fight on. Having extinguished one of the great tournament storylines, they set scope on another on Sunday. To Lionel Messi and Argentina they go.

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The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet

Voices: How A Great Singer Can Change Your Life
Nick Coleman
Jonathan Cape

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

 


 

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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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

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Updated: December 15, 2022, 11:18 AM