Lionel Messi, World Cup winner. Finally, fantastically – frenetically – a World Cup winner.
Maybe dreams do come true. Maybe stories can have their fairytale endings. Maybe it was written that Argentina would be two goals up against the world champions and then pegged back in 97 seconds at the end of normal time, and then think they had won it all over again.
That they would come through a World Cup final for the ages – 2-2 in normal time, 3-3 in extra-time – on penalties, that Messi would after all not be denied. Not by Kylian Mbappe’s heroic hat-trick, not by France, not apparently by cruel fate either.
The tears flowed, on the pitch and in the stands. Perhaps all around the footballing world, which in the build-up to Sunday’s final seemed to unite behind not a country, but one man.
Messi hails from Argentina, had gone to Europe by age 13 and is back now at 35 as their leader, their lightning in a bottle, their last hope for a first World Cup crown in 36 years. A third overall.
But all through Qatar these past four weeks, the sense was he was everybody’s too. At a trembling Lusail Stadium against France, they had what they craved, what Messi has craved across the lost finals – four, including the 2014 World Cup – and the international retirement and the return.
If the 2021 Copa America success relieved the pressure valve of expectation, then the 2022 World Cup hoisted Messi to the rarest of environs, occupied only by one.
Budge up, Diego. Move over, Maradona. At last – at long last –there’s room for two.
How do you sum up all that? That the 64th and final match of this utterly extraordinary World Cup would come down to this?
For most of normal time, it was going to Argentina. They had swarmed all over France from the onset, grabbing a deserved lead on 21 minutes, when Di Maria sold Ousmane Dembele a dummy, chopped inside and was tripped by the faintest of touches.
Messi sent Lloris the wrong way from the spot. It marked his record-extending 12th for Argentina at the global finals; the third of four penalties converted this past month.
Soon it was two. Nine minutes before half-time, Messi caressed a pass with the outside of his boot in the way that only he really can to Julian Alvarez, who released Alexis Mac Allister to roll across to Di Maria, who supplied the finish. The Juventus winger, not used too much this World Cup, was crying even then.
Immediately, Didier Deschamps hooked Olivier Giroud and Dembele, the duo not lasting the half, France’s malaise laid bare. Yet, from nowhere, they rallied.
Late in the second half, with Argentina poised to see it out with minimum fuss, Nicolas Otamendi brought down substitute Randal Kolo Muani in the area, and Mbappe converted.
Ninety-seven seconds later, he hauled back France from the brink. Messi – of all people – surrendered possession and the ball found its way to Mbappe, who volleyed beautifully past Emi Martinez.
As Argentina lost all sense and shape, Otamendi looked to have felled Muani again in the area, but the referee booked the France forward for simulation.
Deep into injury-time, Lloris palmed away Messi’s thunderous drive. In extra-time, Dayot Upamecano blocked brilliantly from Lautaro Martinez, the kind of block that wins World Cups, and Raphael Varane headed clear Gonzalo Montiel’s goal-bound shot.
Martinez, another late introduction, poked wide when almost through. Messi tested Lloris again, low to his left.
On 108 minutes, Messi thought he’d won it. Again. Everyone did. He followed up Lloris’ save at point-blank from Martinez and bundled the ball home.
But Montiel used an arm to stop an Mbappe shot and Mbappe stroked home the spot-kick, ice evidently in his veins. A first World Cup final hat-trick since Geoff Hurst, more than half a century ago. His eighth goal this tournament, unmatched.
There was still time for Emi Martinez to somehow prevent Muani from snatching it, and Lautaro Martinez to head off target when the moment was there.
To penalties, to ecstasy and agony. Martinez saved from Kingsley Coman, Aurelien Tchouameni screwed wide, and Montiel atoned in the most spectacular way. Argentina had done it, Messi soon celebrating on the mic.
It was 9pm in Doha, 3pm in Buenos Aires. Argentines the world over were going to party until whatever time and wherever it was they ended up.
Messi and a mammoth effort from his team, beaten by Saudi Arabia in the opener, delivered it. Delivered it in the most dramatic of fashions. But, in the end, the 2022 World Cup delivered to Messi his ultimate coronation.
yallacompare profile
Date of launch: 2014
Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer
Based: Media City, Dubai
Sector: Financial services
Size: 120 employees
Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
MATCH INFO
What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae
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%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Aaron%20Horvath%20and%20Michael%20Jelenic%0D%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Anya%20Taylor-Joy%2C%20Charlie%20Day%2C%20Jack%20Black%2C%20Seth%20Rogen%20and%20Keegan-Michael%20Key%0D%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201%2F5%3C%2Fp%3E%0A
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
