• 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

Walid Regragui proud Morocco 'fought until the last minute' against France


John McAuley
  • English
  • Arabic

Morocco manager Walid Regragui paid tribute to his players despite the World Cup semi-final defeat to France, saying they had “shown to the world that Moroccan football exists”.

The North Africans, the first Arab country to contest a World Cup quarter-final and then the only African nation to reach the last four, were beaten 2-0 by holders France at Al Bayt Stadium on Wednesday night.

However, even in defeat, Morocco won plenty of admirers. They went a goal down on five minutes to Theo Hernandez’s volley, but pinned back France for much of the match before substitute Randal Kolo Muani's 79th-minute goal sealed a second successive final for the the reigning champions.

Speaking afterwards, Regragui said: "We gave our all, that's the most important thing. The boys fought until the last minute. We had some injuries, we lost [centre-back Nayef] Aguerd in the warm-up, [on 20 minutes, captain Romain] Saiss, [at half-time, left-back Noussair] Mazraoui... but there are no excuses.

"We paid for the slightest mistake. We didn't get into the game well; we had too much technical waste in the first half, and the second goal kills us, but that doesn't take away everything we did before.

"We wanted to win the game, but we came up against a strong team that knows what it is doing and waits for you to make a mistake, which we made at the beginning of the game.”

Nevertheless, Morocco have become one of the stories of the Qatar tournament. They qualified for the knockout stages for the first in 36 years by finishing top of their group, and then made history by advancing to the quarter-finals and the semi-finals.

Along the way, they defeated Belgium, Spain and Portugal.

"We could have scored, but unfortunately a goal didn't come,” Regragui said on Wednesday. “May the Moroccans forgive us. We wanted to go to the final but... next time, God willing.

"We gave the maximum, that's the most important thing. The most important thing is to have given a good image, to have shown the world that Moroccan football exists and that we have beautiful supporters.

"To reach the very, very highest level, to win a World Cup, we still have to work. But we are not very far away.”

Morocco, never before to this point, will have to dust themselves off to prepare for Saturday’s third-place play-off against Croatia.

"It will be difficult on the mental level," Regragui said. "I will give opportunities to those who did not participate, and we will try to clinch the third place.

"The important thing is that we presented a good look to our team, and that football in Morocco is not far from the top levels."

Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

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Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

Indika
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Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
Company%20profile
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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."
COMPANY%20PROFILE
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Masters%20of%20the%20Air
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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

Updated: December 15, 2022, 11:18 AM