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
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
Need to know
Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.
Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.
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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