• Croatia's Mislav Orsic (2R) celebrates with teammates after scoring the second goal in the 2-1 World Cup third place win against Morocco at Khalifa International Stadium in Doha on December 17, 2022. EPA
    Croatia's Mislav Orsic (2R) celebrates with teammates after scoring the second goal in the 2-1 World Cup third place win against Morocco at Khalifa International Stadium in Doha on December 17, 2022. EPA
  • Croatia players celebrate after the 2-1 win. Getty
    Croatia players celebrate after the 2-1 win. Getty
  • Luka Modric (L) and Nikola Vlasic of Croatia celebrate after the 2-1 win. Getty
    Luka Modric (L) and Nikola Vlasic of Croatia celebrate after the 2-1 win. Getty
  • Morocco players argue with referee Abdulrahman Al Jassim and match officials after the defeat. Getty
    Morocco players argue with referee Abdulrahman Al Jassim and match officials after the defeat. Getty
  • Mislav Orsic (c) celebrates with teammates after scoring Croatia's second goal. AP
    Mislav Orsic (c) celebrates with teammates after scoring Croatia's second goal. AP
  • Mislav Orsic celebrates after scoring. AP
    Mislav Orsic celebrates after scoring. AP
  • Morocco goalkeeper Yassine Bounou is beaten by Mislav Orsic's shot. AP
    Morocco goalkeeper Yassine Bounou is beaten by Mislav Orsic's shot. AP
  • Morocco's Achraf Dari celebrates after levelling at 1-1. AFP
    Morocco's Achraf Dari celebrates after levelling at 1-1. AFP
  • Morocco's Achraf Dari scores with a header. AP
    Morocco's Achraf Dari scores with a header. AP
  • Achraf Dari, on the ground, celebrates after scoring. AP
    Achraf Dari, on the ground, celebrates after scoring. AP
  • Achraf Dari (2R) celebrates with teammates. AFP
    Achraf Dari (2R) celebrates with teammates. AFP
  • Croatia's Josko Gvardiol celebrates after opening the scoring. AP
    Croatia's Josko Gvardiol celebrates after opening the scoring. AP
  • Josko Gvardiol celebrates with his teammates. AP
    Josko Gvardiol celebrates with his teammates. AP
  • Croatia defender Josko Gvardiol heads the first goal against Morocco. AFP
    Croatia defender Josko Gvardiol heads the first goal against Morocco. AFP

Morocco manager calls for repeat of World Cup heroics after 4th place finish


John McAuley
  • English
  • Arabic

Morocco manager Walid Regragui has challenged his side to at least repeat their incredible performance at this World Cup at future tournaments after they finished fourth in Qatar.

The North Africans were beaten 2-1 by Croatia in the third-place play-off at Khalifa International Stadium on Saturday night.

However, the second straight defeat – Morocco were unbeaten in their opening five matches at the tournament – should not take away from what has been a remarkable achievement overall.

Morocco became the first Arab nation to reach the World Cup quarter-finals, and sit as the only African side in history to reach the last four.

Speaking directly following the Croatia loss, Regragui said: “We had 0.01 per cent of winning this World Cup at the outset. We managed to get through to the last four. We played against some of the footballing powerhouses of the world.

“We're now one of the top four teams in the world and if you had told me that before the World Cup and that Morocco would be No 4 in the world, I would have accepted that straight away.”

Against Croatia, Morocco were without a number of key players, including captain Romain Saiss, defensive partner Nayef Aguerd, and Bayern Munich left-back Noussair Mazraoui. Meanwhile, impressive midfielder Azzedine Ounahi began on the bench.

The quartet was instrumental in Morocco finishing top of a group that contained Croatia and Belgium, before then defeating Spain, the 2010 champions, in the last 16 – the country’s first World Cup knockout match in 36 years.

Walid Regragui led Morocco to their finest ever World Cup result by finishing fourth in Qatar. AP
Walid Regragui led Morocco to their finest ever World Cup result by finishing fourth in Qatar. AP

"Sure, I am a little disappointed by this second consecutive defeat, but we did everything that we could," Regragui said. "Physically it was difficult; our players got tired. It was very intense.

“We wanted to make the fans more proud than they already were, that's it. We wanted to bring joy to them, but we're still happy: we're among the four best teams in the world.

"We provided everyone with a good show. We never gave up. Congratulations to Croatia, they deserve their third place. We are a young team that is still learning.

“Of course, we're disappointed, but when we wake up tomorrow we will realise how much we have achieved… some of my players weren’t 100 per cent fit but they gave everything to the end. I am very proud.”

Croatia v Morocco player ratings

  • CROATIA RATINGS: Dominik Livakovic – 7. Arguably the keeper of the tournament, the Croatian made a key save in the second half to deny Morocco a second goal. AP
    CROATIA RATINGS: Dominik Livakovic – 7. Arguably the keeper of the tournament, the Croatian made a key save in the second half to deny Morocco a second goal. AP
  • Josip Stanisic – 7. The Bayern Munich defender displayed his attacking quality as well as his defensive ability, with several charges forward. AP
    Josip Stanisic – 7. The Bayern Munich defender displayed his attacking quality as well as his defensive ability, with several charges forward. AP
  • Bosko Sutalo – 6. The 22-year-old centre-back made a number of interceptions, including a block to deny a low cross in the box reaching its target. AFP
    Bosko Sutalo – 6. The 22-year-old centre-back made a number of interceptions, including a block to deny a low cross in the box reaching its target. AFP
  • Joško Gvardiol – 8. One of Croatia’s stand-out players this tournament, the defender opened the scoring after seven minutes before a strong display largely kept Morocco’s attackers at bay. AP
    Joško Gvardiol – 8. One of Croatia’s stand-out players this tournament, the defender opened the scoring after seven minutes before a strong display largely kept Morocco’s attackers at bay. AP
  • Ivan Perisic – 7. The veteran winger did well to set-up the first goal with a headed assist. He also drove his team forward several times before denying En-Nesyri at the other end. AP
    Ivan Perisic – 7. The veteran winger did well to set-up the first goal with a headed assist. He also drove his team forward several times before denying En-Nesyri at the other end. AP
  • Lovro Majer – 7. Midfielder capitalised on several mistakes to help create chances. A good performance in the middle. AP
    Lovro Majer – 7. Midfielder capitalised on several mistakes to help create chances. A good performance in the middle. AP
  • Mateo Kovacic – 6. Chelsea’s midfield man missed a great chance from close range in the final minutes which would have killed the game. PA
    Mateo Kovacic – 6. Chelsea’s midfield man missed a great chance from close range in the final minutes which would have killed the game. PA
  • Luka Modric – 7. The Croatia captain dictated the play from his anchor role, putting in a great free-kick for his side’s first goal. He did allow Morocco’s equaliser to stand after he flicked the ball on to Dari, but he never looked tired and fought until the end. AFP
    Luka Modric – 7. The Croatia captain dictated the play from his anchor role, putting in a great free-kick for his side’s first goal. He did allow Morocco’s equaliser to stand after he flicked the ball on to Dari, but he never looked tired and fought until the end. AFP
  • Mislav Orsic – 8. The winger had a fabulous game as he bagged the winner with a stunning strike into the far top corner. He made great runs and created several chances for his side. EOA
    Mislav Orsic – 8. The winger had a fabulous game as he bagged the winner with a stunning strike into the far top corner. He made great runs and created several chances for his side. EOA
  • Andrej Kramaric - 6. Croatia’s target man wasn't at his peak and his best chance was a strong header which was caught well by Bounou. He was later forced off by injury in the second half. Reuters
    Andrej Kramaric - 6. Croatia’s target man wasn't at his peak and his best chance was a strong header which was caught well by Bounou. He was later forced off by injury in the second half. Reuters
  • Marko Livaja – 5. The forward didn’t manage to create many chances and was taken off for Petkovic. AP
    Marko Livaja – 5. The forward didn’t manage to create many chances and was taken off for Petkovic. AP
  • SUBS: Nikola Vlasic (Kramaric 61')– 6. The attacker did well, but his biggest chance was fired over the bar after Amrabat gave the ball away. Reuters
    SUBS: Nikola Vlasic (Kramaric 61')– 6. The attacker did well, but his biggest chance was fired over the bar after Amrabat gave the ball away. Reuters
  • Mario Pasalic (Livaja 66') – 6. The former Chelsea man moved the ball well in the middle. Getty
    Mario Pasalic (Livaja 66') – 6. The former Chelsea man moved the ball well in the middle. Getty
  • Bruno Petkovic (Majer 66') – 6. The tall striker held up the ball well in transition for Croatia, and became the target of several fouls. He made a good move late on, but his shot was blocked. AP
    Bruno Petkovic (Majer 66') – 6. The tall striker held up the ball well in transition for Croatia, and became the target of several fouls. He made a good move late on, but his shot was blocked. AP
  • Kristijan Jakic (Orsic 90') - N/A. Coming on with a minute to go, there was little involvement for the Frankfurt player. EPA
    Kristijan Jakic (Orsic 90') - N/A. Coming on with a minute to go, there was little involvement for the Frankfurt player. EPA
  • MOROCCO RATINGS: Yassine Bounou – 6. One of the breakthrough names in this tournament, Morocco’s No 1 was unfortunate with the two goals he conceded. AFP
    MOROCCO RATINGS: Yassine Bounou – 6. One of the breakthrough names in this tournament, Morocco’s No 1 was unfortunate with the two goals he conceded. AFP
  • Achraf Hakimi -7. The PSG star was an attacking source from wing-back. He created a number of chances, including nearly getting an assist in the first half. His defensive and passing play were very good. EPA
    Achraf Hakimi -7. The PSG star was an attacking source from wing-back. He created a number of chances, including nearly getting an assist in the first half. His defensive and passing play were very good. EPA
  • Achraf Dari -7. Pulled his team level with a headed finish from a set-piece. However, he went down injured at the end of the first half and was replaced in the 64th minute. AFP
    Achraf Dari -7. Pulled his team level with a headed finish from a set-piece. However, he went down injured at the end of the first half and was replaced in the 64th minute. AFP
  • Jawad El Yamiq - 6. The centre-back put in a good block to stop Kramaric getting the ball in the box. He was taken off late on due to an injury. AFP
    Jawad El Yamiq - 6. The centre-back put in a good block to stop Kramaric getting the ball in the box. He was taken off late on due to an injury. AFP
  • Yahia Attiat Allah – 6. Making his 10th appearance for his nation, the left-back displayed a good first touch on the wing. However, he occasionally got caught by the press and gave the ball away. Getty
    Yahia Attiat Allah – 6. Making his 10th appearance for his nation, the left-back displayed a good first touch on the wing. However, he occasionally got caught by the press and gave the ball away. Getty
  • Sofyan Amrabat – 6. The Moroccan often dropped deep to get the ball before spreading it wide. He put in some strong tackles, but was guilty of giving the ball away with weak passes. Getty
    Sofyan Amrabat – 6. The Moroccan often dropped deep to get the ball before spreading it wide. He put in some strong tackles, but was guilty of giving the ball away with weak passes. Getty
  • Abdelhamid Sabiri – 6. The Sampdoria midfielder showcased his good footwork in tight situations, keeping the ball close before laying it off to his attackers well. However, he was guilty of trying too hard at times, and subsequently losing the ball. EPA
    Abdelhamid Sabiri – 6. The Sampdoria midfielder showcased his good footwork in tight situations, keeping the ball close before laying it off to his attackers well. However, he was guilty of trying too hard at times, and subsequently losing the ball. EPA
  • Bilal El Khannouss – 7. The 18-year-old midfielder made his international debut and showed his quality with some good drives forward, quick passing and skilful moves. It was a good outing for the youngster. AFP
    Bilal El Khannouss – 7. The 18-year-old midfielder made his international debut and showed his quality with some good drives forward, quick passing and skilful moves. It was a good outing for the youngster. AFP
  • Hakim Ziyech – 7. The Chelsea star reminded everyone of his qualities with some slick passing along the right with Hakimi, as well as some brilliant switches across the park. His free-kick delivery led to his side’s goal. Getty
    Hakim Ziyech – 7. The Chelsea star reminded everyone of his qualities with some slick passing along the right with Hakimi, as well as some brilliant switches across the park. His free-kick delivery led to his side’s goal. Getty
  • Sofiane Boufal – 6. The former Southampton winger managed to find space along the wing as he created several chances, but his delivery was not always up to scratch. AFP
    Sofiane Boufal – 6. The former Southampton winger managed to find space along the wing as he created several chances, but his delivery was not always up to scratch. AFP
  • Youssef En-Nesyri – 6. The 25-year-old had a number of chances, including a flashing header just wide from a tight angle. He even made sure to do his defensive duties on set-pieces. Getty
    Youssef En-Nesyri – 6. The 25-year-old had a number of chances, including a flashing header just wide from a tight angle. He even made sure to do his defensive duties on set-pieces. Getty
  • SUBS: Ilias Chair (Sabiri 45') – 6. Replacing Sabiri at half time, the attacking midfielder made quite an impact, contributing some good tackles. Getty
    SUBS: Ilias Chair (Sabiri 45') – 6. Replacing Sabiri at half time, the attacking midfielder made quite an impact, contributing some good tackles. Getty
  • Azzedine Ounahi (Khannouss 56') – 5. After coming on in midfield, the Angers player played some good passes across the park and chased after everything, before being booked for talking back to the referee. Getty
    Azzedine Ounahi (Khannouss 56') – 5. After coming on in midfield, the Angers player played some good passes across the park and chased after everything, before being booked for talking back to the referee. Getty
  • Badr Benoun (Dari 64') – 6. The 29-year-old won a number of tackles to stop Croatia on the attack. Getty
    Badr Benoun (Dari 64') – 6. The 29-year-old won a number of tackles to stop Croatia on the attack. Getty
  • Anass Zaroury (Boufal 64') – 6. Burnley’s 22-year-old attacker came on half way through the second half and kept the pressure on Croatia, with one press helping to dispossess the opposition in their defensive third. Reuters
    Anass Zaroury (Boufal 64') – 6. Burnley’s 22-year-old attacker came on half way through the second half and kept the pressure on Croatia, with one press helping to dispossess the opposition in their defensive third. Reuters
  • Selim Amallah (El Yamiq 67') – 5. The attacking midfielder played a more defensive role and picked up a yellow in the process. AP
    Selim Amallah (El Yamiq 67') – 5. The attacking midfielder played a more defensive role and picked up a yellow in the process. AP

Despite the defeat, Morocco are viewed as a major success story, and enjoyed the support of the African and Arab world throughout their run in Qatar.

"I think we showed our strength, we showed that African football is prepared to face the top teams in the world with efficiency and playing at the highest level," Regragui said.

"We probably will only realise what we accomplished in Qatar after four years, in the next World Cup. The pressure will also be greater, there will be expectation around us. It's natural.

"We made a great achievement, but we want to do it again. It will not be easy but that's the objective."

Morocco create history by reaching semi-finals

  • Morocco's Jawad El Yamiq celebrates after the 1-0 World Cup quarter-final win against Portugal at Al Thumama Stadium on December 10, 2022. Getty
    Morocco's Jawad El Yamiq celebrates after the 1-0 World Cup quarter-final win against Portugal at Al Thumama Stadium on December 10, 2022. Getty
  • Yassine Bounou, Bilal El Khannouss, Reda Tagnaouti and Achraf Hakimi of Morocco celebrate the team's victory. Getty
    Yassine Bounou, Bilal El Khannouss, Reda Tagnaouti and Achraf Hakimi of Morocco celebrate the team's victory. Getty
  • Walid Regragui, coach of Morocco, celebrates with the team. Getty
    Walid Regragui, coach of Morocco, celebrates with the team. Getty
  • Yahya Attiat-Allah of Morocco celebrates. Getty
    Yahya Attiat-Allah of Morocco celebrates. Getty
  • Morocco's Youssef En-Nesyri celebrates after scoring the only goal. Reuters
    Morocco's Youssef En-Nesyri celebrates after scoring the only goal. Reuters
  • Morocco's Youssef En-Nesyri heads home in the first half. AP
    Morocco's Youssef En-Nesyri heads home in the first half. AP
  • Portugal's Otavio, Bruno Fernandes and Ruben Neves argue with referee Facundo Tello. Reuters
    Portugal's Otavio, Bruno Fernandes and Ruben Neves argue with referee Facundo Tello. Reuters
  • Morocco manager Walid Regragui. EPA
    Morocco manager Walid Regragui. EPA
  • Portugal's Ruben Dias with Diogo Dalot. Getty
    Portugal's Ruben Dias with Diogo Dalot. Getty
  • Moussef En-Nesyri scores for Morocco. Reuters
    Moussef En-Nesyri scores for Morocco. Reuters
  • Portugal's Cristiano Ronaldo runs with the ball after coming on in the second half. AP
    Portugal's Cristiano Ronaldo runs with the ball after coming on in the second half. AP
  • Portugal's Bruno Fernandes goes down in the box but no penalty was given. Getty
    Portugal's Bruno Fernandes goes down in the box but no penalty was given. Getty
  • Portugal's Goncalo Ramos is helped up by Ruben Dias and Otavio. Reuters
    Portugal's Goncalo Ramos is helped up by Ruben Dias and Otavio. Reuters
  • Morocco's Achraf Hakimi goes head-to-head with Otavio of Portugal. EPA
    Morocco's Achraf Hakimi goes head-to-head with Otavio of Portugal. EPA
  • Portugal's Cristiano Ronaldo talks with the referee Facundo Tello. AP
    Portugal's Cristiano Ronaldo talks with the referee Facundo Tello. AP
  • Morocco's Romain Saiss is carried off in the second half. Getty
    Morocco's Romain Saiss is carried off in the second half. Getty
  • Goncalo Ramos of Portugal reacts after missing a chance. Getty
    Goncalo Ramos of Portugal reacts after missing a chance. Getty
  • Phtographers surround Portugal subsitute Cristiano Ronaldo before the match. AP
    Phtographers surround Portugal subsitute Cristiano Ronaldo before the match. AP

Regragui, who was appointed only in August, said he hopes his side would leave a lasting legacy for African football.

"Through experience you get stronger and I hope we learn and grow and build in our children in Africa a football DNA that lasts," the former Morocco international said.

"We have now allowed children to dream, dream of being footballers and going to the World Cup. That is priceless. As for the impact in our country, we have set the bar high.

"I'm sure that in 15 years an African team will win the World Cup."

Squads

Sri Lanka Tharanga (c), Mathews, Dickwella (wk), Gunathilaka, Mendis, Kapugedera, Siriwardana, Pushpakumara, Dananjaya, Sandakan, Perera, Hasaranga, Malinga, Chameera, Fernando.

India Kohli (c), Dhawan, Rohit, Rahul, Pandey, Rahane, Jadhav, Dhoni (wk), Pandya, Axar, Kuldeep, Chahal, Bumrah, Bhuvneshwar, Thakur.

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
While you're here
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Arrogate's winning run

1. Maiden Special Weight, Santa Anita Park, June 5, 2016

2. Allowance Optional Claiming, Santa Anita Park, June 24, 2016

3. Allowance Optional Claiming, Del Mar, August 4, 2016

4. Travers Stakes, Saratoga, August 27, 2016

5. Breeders' Cup Classic, Santa Anita Park, November 5, 2016

6. Pegasus World Cup, Gulfstream Park, January 28, 2017

7. Dubai World Cup, Meydan Racecourse, March 25, 2017

The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%20Dual%20synchronous%20electric%20motors%20%20%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E646hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E830Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ETwo-speed%20auto%20(rear%20axle)%3B%20single-speed%20auto%20(front)%20%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh552%2C311%3B%20Dh660%2C408%20(as%20tested)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Conservative MPs who have publicly revealed sending letters of no confidence
  1. Steve Baker
  2. Peter Bone
  3. Ben Bradley
  4. Andrew Bridgen
  5. Maria Caulfield​​​​​​​
  6. Simon Clarke 
  7. Philip Davies
  8. Nadine Dorries​​​​​​​
  9. James Duddridge​​​​​​​
  10. Mark Francois 
  11. Chris Green
  12. Adam Holloway
  13. Andrea Jenkyns
  14. Anne-Marie Morris
  15. Sheryll Murray
  16. Jacob Rees-Mogg
  17. Laurence Robertson
  18. Lee Rowley
  19. Henry Smith
  20. Martin Vickers 
  21. John Whittingdale
What is cyberbullying?

Cyberbullying or online bullying could take many forms such as sending unkind or rude messages to someone, socially isolating people from groups, sharing embarrassing pictures of them, or spreading rumors about them.

Cyberbullying can take place on various platforms such as messages, on social media, on group chats, or games.

Parents should watch out for behavioural changes in their children.

When children are being bullied they they may be feel embarrassed and isolated, so parents should watch out for signs of signs of depression and anxiety

Day 3, Abu Dhabi Test: At a glance

Moment of the day Just three balls remained in an exhausting day for Sri Lanka’s bowlers when they were afforded some belated cheer. Nuwan Pradeep, unrewarded in 15 overs to that point, let slip a seemingly innocuous delivery down the legside. Babar Azam feathered it behind, and Niroshan Dickwella dived to make a fine catch.

Stat of the day - 2.56 Shan Masood and Sami Aslam are the 16th opening partnership Pakistan have had in Tests in the past five years. That turnover at the top of the order – a new pair every 2.56 Test matches on average – is by far the fastest rate among the leading Test sides. Masood and Aslam put on 114 in their first alliance in Abu Dhabi.

The verdict Even by the normal standards of Test cricket in the UAE, this has been slow going. Pakistan’s run-rate of 2.38 per over is the lowest they have managed in a Test match in this country. With just 14 wickets having fallen in three days so far, it is difficult to see 26 dropping to bring about a result over the next two.

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

Third Test

Result: India won by 203 runs

Series: England lead five-match series 2-1

10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

'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.

Family reunited

Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.

She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.

She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.

The couple were married in August 2009 in Winchester and their daughter was born in June 2014.

She was held in her native country a year later.

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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

RESULTS
%3Cp%3E%0D%3Cstrong%3E1.45pm%3A%3C%2Fstrong%3E%20Green%20Oasis%20Trading%20%E2%80%93%20Maiden%20(PA)%20Dh50%2C000%20(Dirt)%201%2C400m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Meeqat%2C%20Saif%20Al%20Balushi%20(jockey)%2C%20Khalifa%20Al%20Neyadi%20(trainer)%0D%3Cbr%3E%3Cstrong%3E2.15pm%3A%20%3C%2Fstrong%3EAl%20Shafar%20Investment%20%E2%80%93%20Maiden%20(TB)%20Dh60%2C000%20(D)%201%2C400m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Flying%20Hunter%2C%20Ray%20Dawson%2C%20Ahmad%20bin%20Harmash%0D%3Cbr%3E%3Cstrong%3E2.45pm%3A%20%3C%2Fstrong%3EThe%20Union%2051%20Cup%20%E2%80%93%20Handicap%20(TB)%20Dh84%2C000%20(D)%201%2C400m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Ibra%20Attack%2C%20Adrie%20de%20Vries%2C%20Ahmed%20Al%20Shemaili%0D%3Cbr%3E%3Cstrong%3E3.15pm%3A%3C%2Fstrong%3E%20ASCANA%20Thakaful%20%E2%80%93%20Maiden%20(TB)%20Dh60%2C000%20(D)%201%2C200m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Onda%20Ruggente%2C%20Royston%20Ffrench%2C%20Salem%20bin%20Ghadayer%0D%3Cbr%3E%3Cstrong%3E3.45pm%3A%20%3C%2Fstrong%3ECommercial%20Bank%20of%20Dubai%20%E2%80%93%20Handicap%20(TB)%20Dh76%2C000%20(D)%201%2C200m%0D%3Cbr%3EWinner%3A%20Dignity%20Joy%2C%20Antonio%20Fresu%2C%20Musabah%20Al%20Muhairi%0D%3Cbr%3E%3Cstrong%3E4.15pm%3A%20%3C%2Fstrong%3EDubai%20Real%20Estate%20Centre%20%E2%80%93%20Handicap%20(TB)%20Dh76%2C000%20(D)%201%2C600m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Tolmount%2C%20Xavier%20Ziani%2C%20Salem%20bin%20Ghadayer%0D%3Cbr%3E%3Cstrong%3E4.45pm%3A%20%3C%2Fstrong%3EJebel%20Ali%20Racecourse%20%E2%80%93%20Handicap%20(TB)%20Dh84%2C000%20(D)%201%2C950m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%20%3C%2Fstrong%3ERakeez%2C%20Tadhg%20O%E2%80%99Shea%2C%20Bhupat%20Seemar%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

MATCH INFO

Al Jazira 3 (O Abdulrahman 43', Kenno 82', Mabkhout 90 4')

Al Ain 1 (Laba 39')

Red cards: Bandar Al Ahbabi (Al Ain)

LA LIGA FIXTURES

Friday (UAE kick-off times)

Real Sociedad v Leganes (midnight)

Saturday

Alaves v Real Valladolid (4pm)

Valencia v Granada (7pm)

Eibar v Real Madrid (9.30pm)

Barcelona v Celta Vigo (midnight)

Sunday

Real Mallorca v Villarreal (3pm)

Athletic Bilbao v Levante (5pm)

Atletico Madrid v Espanyol (7pm)

Getafe v Osasuna (9.30pm)

Real Betis v Sevilla (midnight)

'Saand Ki Aankh'

Produced by: Reliance Entertainment with Chalk and Cheese Films
Director: Tushar Hiranandani
Cast: Taapsee Pannu, Bhumi Pednekar, Prakash Jha, Vineet Singh
Rating: 3.5/5 stars

Netherlands v UAE, Twenty20 International series

Saturday, August 3 - First T20i, Amstelveen
Monday, August 5 – Second T20i, Amstelveen​​​​​​​
Tuesday, August 6 – Third T20i, Voorburg​​​​​​​
Thursday, August 8 – Fourth T20i, Vooryburg

The%20Boy%20and%20the%20Heron
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EHayao%20Miyazaki%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%C2%A0Soma%20Santoki%2C%20Masaki%20Suda%2C%20Ko%20Shibasaki%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E5%2F5%3C%2Fp%3E%0A
Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

Updated: December 18, 2022, 4:52 AM