• ARGENTINA RATINGS: Emiliano Martinez 9 - Aston Villa’s goalkeeper had little to do in the first half as France didn’t have a single attempt on his goal, and took until 70th minute to have a shot off target. Then conceded three goals to Mbappe. Massive save in penultimate minute, then saved again in France’s penalty shoot out. Booked during it, but his mind games worked. Won the Golden Glove. Getty
    ARGENTINA RATINGS: Emiliano Martinez 9 - Aston Villa’s goalkeeper had little to do in the first half as France didn’t have a single attempt on his goal, and took until 70th minute to have a shot off target. Then conceded three goals to Mbappe. Massive save in penultimate minute, then saved again in France’s penalty shoot out. Booked during it, but his mind games worked. Won the Golden Glove. Getty
  • Nicolas Tagliafico 8 - Diminutive left back is now a world champion. Getty
    Nicolas Tagliafico 8 - Diminutive left back is now a world champion. Getty
  • Nicolas Otamendi 7 - Another who played like a man possessed and like his life depended on it, but there’s a mistake in him. He gave France’s first penalty away, letting them into the game. Also deflected an Mbappe shot over on 93 as Argentina wobbled.
    Nicolas Otamendi 7 - Another who played like a man possessed and like his life depended on it, but there’s a mistake in him. He gave France’s first penalty away, letting them into the game. Also deflected an Mbappe shot over on 93 as Argentina wobbled.
  • Cristian Romero 9 - Early collision with Lloris and another when he was booked on 18. Made it tough for Giroud by getting straight on to him. Read the game well, intercepting and setting up attacks. Kneed a 93rd minute ball back to his goalkeeper amid another French attack.
    Cristian Romero 9 - Early collision with Lloris and another when he was booked on 18. Made it tough for Giroud by getting straight on to him. Read the game well, intercepting and setting up attacks. Kneed a 93rd minute ball back to his goalkeeper amid another French attack.
  • Nahuel Molina 7 - The second goal started when the Atletico Madrid full-back won the ball and played it forward to Mac Allister. Charged, emotional, intense. Like them all. AP
    Nahuel Molina 7 - The second goal started when the Atletico Madrid full-back won the ball and played it forward to Mac Allister. Charged, emotional, intense. Like them all. AP
  • Alexis Mac Allister 9 - Fourth minute strike on goal. Ball to Di Maria as Argentina enjoyed a better, more aggressive start to the match. Incredible run and ball to set up the second. Box to box throughout, he was one of the best players in the World Cup final. AFP
    Alexis Mac Allister 9 - Fourth minute strike on goal. Ball to Di Maria as Argentina enjoyed a better, more aggressive start to the match. Incredible run and ball to set up the second. Box to box throughout, he was one of the best players in the World Cup final. AFP
  • Enzo Fernandez 7 - Helped Argentina dominate from the middle. Curled a shot on target after 71 – having been set up by his foil Mac Allister. Booked. Won young player of the tournament. AFP
    Enzo Fernandez 7 - Helped Argentina dominate from the middle. Curled a shot on target after 71 – having been set up by his foil Mac Allister. Booked. Won young player of the tournament. AFP
  • Rodrigo De Paul 8 - Excellent in the first half as he moved the ball quickly. Protected Molina. Volley against Lloris as Argentina dominated, until the 80th minute. AFP
    Rodrigo De Paul 8 - Excellent in the first half as he moved the ball quickly. Protected Molina. Volley against Lloris as Argentina dominated, until the 80th minute. AFP
  • Julian Alvarez 8 - Offside after two minutes as Argentina showed their early intent. Worked hard – in defence and attack - and combined well with Messi. No goals or assists, but a top class supportive role. AFP
    Julian Alvarez 8 - Offside after two minutes as Argentina showed their early intent. Worked hard – in defence and attack - and combined well with Messi. No goals or assists, but a top class supportive role. AFP
  • Messi 10 - In his last World Cup, he held his nerve to put Argentina ahead with a 22nd minute penalty. Flick helped with the second. Worked hard. Lost ball to Coman, which led to France’s second. Scored the third – and he thought winning – goal. Put his penalty away. What an ending. AFP
    Messi 10 - In his last World Cup, he held his nerve to put Argentina ahead with a 22nd minute penalty. Flick helped with the second. Worked hard. Lost ball to Coman, which led to France’s second. Scored the third – and he thought winning – goal. Put his penalty away. What an ending. AFP
  • Angel Di Maria 9 - Tremendous on the left. The 34-year-old skied a shot after 16 following smart link up with Messi. Clever to win a penalty after running into the box on 21 and being pushed by Dembele. Scored in Copa America final and here made it 2-0, finishing an incredible move with a decisive finish. AP
    Angel Di Maria 9 - Tremendous on the left. The 34-year-old skied a shot after 16 following smart link up with Messi. Clever to win a penalty after running into the box on 21 and being pushed by Dembele. Scored in Copa America final and here made it 2-0, finishing an incredible move with a decisive finish. AP
  • SUBS: Marcos Acuna 7 - On for Di Maria after 64. Booked. Ran down the left and found space, before slicing a cross into the stands – which were full to their 88,966 capacity. Reuters
    SUBS: Marcos Acuna 7 - On for Di Maria after 64. Booked. Ran down the left and found space, before slicing a cross into the stands – which were full to their 88,966 capacity. Reuters
  • Gonzalo Montiel 9 - On for Molina on 97. Sent a screaming shot towards goal on 105, only for Varane to head it away. Gave away the penalty at the end of extra time. Took the penalty which made Argentina world champions. Took his shirt off. Cried his eyes out. Getty
    Gonzalo Montiel 9 - On for Molina on 97. Sent a screaming shot towards goal on 105, only for Varane to head it away. Gave away the penalty at the end of extra time. Took the penalty which made Argentina world champions. Took his shirt off. Cried his eyes out. Getty
  • Leandro Paredes 6 - On for De Paul on 102. Booked for a horrendous tackle seven minutes from the very end. PA
    Leandro Paredes 6 - On for De Paul on 102. Booked for a horrendous tackle seven minutes from the very end. PA
  • Lautaro Martinez 9 - On for Alvarez on 103 and made an immediate impact. Two efforts in time added on as Argentina desperately tried to get their lead back. Stayed onside for the third, curling a shot which was parried towards Messi who equalised. Excellent. Reuters
    Lautaro Martinez 9 - On for Alvarez on 103 and made an immediate impact. Two efforts in time added on as Argentina desperately tried to get their lead back. Stayed onside for the third, curling a shot which was parried towards Messi who equalised. Excellent. Reuters
  • German Pezzella N/A - Real Betis player came on for Mac Allister on 115. Getty
    German Pezzella N/A - Real Betis player came on for Mac Allister on 115. Getty
  • Paulo Dybala N/A - On for Tagliafico in time to take a penalty. He did – and rolled it down the middle. Reuters
    Paulo Dybala N/A - On for Tagliafico in time to take a penalty. He did – and rolled it down the middle. Reuters
  • FRANCE RATINGS: Hugo Lloris 4 - Little he could have done about the goals amid a poor defensive performance. Failed to make a single save from the penalty spot. AFP
    FRANCE RATINGS: Hugo Lloris 4 - Little he could have done about the goals amid a poor defensive performance. Failed to make a single save from the penalty spot. AFP
  • Theo Hernandez 5 - Looked bright going forward, but was unconvincing defensively again, and was nowhere to be seen in the build up to Argentina’s second goal which came from his flank. EPA
    Theo Hernandez 5 - Looked bright going forward, but was unconvincing defensively again, and was nowhere to be seen in the build up to Argentina’s second goal which came from his flank. EPA
  • Dayot Upamecano 7 - Two significant interventions in extra time. An impressive performance from the Bayern Munich star. AP
    Dayot Upamecano 7 - Two significant interventions in extra time. An impressive performance from the Bayern Munich star. AP
  • Raphael Varane 6 - Didn’t over commit to challenges and restored calm despite being 2-0 down. Kept things simple with his passing when transitioning the ball out of defence. Out on his feet by the time he was replaced by Konate in extra time. AP
    Raphael Varane 6 - Didn’t over commit to challenges and restored calm despite being 2-0 down. Kept things simple with his passing when transitioning the ball out of defence. Out on his feet by the time he was replaced by Konate in extra time. AP
  • Jules Kounde 4 - Targeted by Argentina on a number of occasions who enjoyed consistent success with balls played into his channel. Struggled to deal with Di Maria who linked play effortlessly from the left. AFP
    Jules Kounde 4 - Targeted by Argentina on a number of occasions who enjoyed consistent success with balls played into his channel. Struggled to deal with Di Maria who linked play effortlessly from the left. AFP
  • Aurelien Tchouameni 5 - Sometimes careless with his passing, but Tchouameni seemed to grow into the game once France added balance into their midfield. Put his penalty wide of the spot in the shootout. PA
    Aurelien Tchouameni 5 - Sometimes careless with his passing, but Tchouameni seemed to grow into the game once France added balance into their midfield. Put his penalty wide of the spot in the shootout. PA
  • Adrien Rabiot 6 - A crucial tackle on the hour-mark ensured Messi didn’t have a chance to make it 3-0. Worked hard throughout the game. EPA
    Adrien Rabiot 6 - A crucial tackle on the hour-mark ensured Messi didn’t have a chance to make it 3-0. Worked hard throughout the game. EPA
  • Antoine Griezmann 6 - Came in and out of the game in spells and applied pressure when tracking back to defend, but Griezmann wasn’t as effective going forward as usual. France looked better when he was withdrawn. AP
    Antoine Griezmann 6 - Came in and out of the game in spells and applied pressure when tracking back to defend, but Griezmann wasn’t as effective going forward as usual. France looked better when he was withdrawn. AP
  • Ousmane Dembele 3 - Gave away the penalty for Messi’s opener despite there being some question over whether it was a foul. Seemed to give away possession every time he touched it, and was replaced in the first-half. EPA
    Ousmane Dembele 3 - Gave away the penalty for Messi’s opener despite there being some question over whether it was a foul. Seemed to give away possession every time he touched it, and was replaced in the first-half. EPA
  • Kylian Mbappe 10 - Just the second hat-trick in World Cup final history - and he ended up on the losing side. When he came alive - eventually - he was unstoppable and terrified Argentina. What a game. PA
    Kylian Mbappe 10 - Just the second hat-trick in World Cup final history - and he ended up on the losing side. When he came alive - eventually - he was unstoppable and terrified Argentina. What a game. PA
  • Olivier Giroud 5 - Frustrated and replaced at the same time as Ousmane Dembele, before half-time, as Deschamps changed his deck to make something happen. AFP
    Olivier Giroud 5 - Frustrated and replaced at the same time as Ousmane Dembele, before half-time, as Deschamps changed his deck to make something happen. AFP
  • SUBS: Randal Kolo Muani (Giroud, 41) 7 - Added more intensity on the forward line. France’s first genuine attempt on goal didn’t come until the 68th minute, but Kolo Muani got the effort from a corner all wrong. AP
    SUBS: Randal Kolo Muani (Giroud, 41) 7 - Added more intensity on the forward line. France’s first genuine attempt on goal didn’t come until the 68th minute, but Kolo Muani got the effort from a corner all wrong. AP
  • Marcus Thuram (Dembele, 41) 7 - Looked bright and played with freedom to attack Argentina defenders. Booked for simulation, though it’s difficult to be too critical with a World Cup on the line. AP
    Marcus Thuram (Dembele, 41) 7 - Looked bright and played with freedom to attack Argentina defenders. Booked for simulation, though it’s difficult to be too critical with a World Cup on the line. AP
  • Eduardo Camavinga (Griezmann 71) 7 - France looked much better when the Real Madrid midfielder was introduced, with Camavinga providing much needed physicality to help begin counter-attacks in more promising areas. AP
    Eduardo Camavinga (Griezmann 71) 7 - France looked much better when the Real Madrid midfielder was introduced, with Camavinga providing much needed physicality to help begin counter-attacks in more promising areas. AP
  • Kingsley Coman (Hernandez 71) 7 - Added an injection of pace at the right time as he soon dispossessed Lionel Messi in the build up to France’s equalising goal. An excellently timed substitution by Didier Deschamps. Missed his penalty in the shootout. Reuters
    Kingsley Coman (Hernandez 71) 7 - Added an injection of pace at the right time as he soon dispossessed Lionel Messi in the build up to France’s equalising goal. An excellently timed substitution by Didier Deschamps. Missed his penalty in the shootout. Reuters
  • Youssouf Fofana (Rabiot 96) 6 - Introduced for Adrien Rabiot who had worked tirelessly all game. AP
    Youssouf Fofana (Rabiot 96) 6 - Introduced for Adrien Rabiot who had worked tirelessly all game. AP
  • Ibrahima Konate (Varane, 113) N/A - Won the corner in the lead up to France’s penalty for the equaliser. Almost picked up an assist to win it. AFP
    Ibrahima Konate (Varane, 113) N/A - Won the corner in the lead up to France’s penalty for the equaliser. Almost picked up an assist to win it. AFP
  • Axel Disasi (Kounde, 120) N/A - On for the penalty shootout. AFP
    Axel Disasi (Kounde, 120) N/A - On for the penalty shootout. AFP

Argentina v France World Cup final player ratings: Messi 10, Romero 9; Mbappe 10, Giroud 5


  • English
  • Arabic

Lionel Messi won the World Cup for Argentina on Sunday as he scored twice against France in one of the all-time great finals before the South Americans held their nerve to win in a penalty shoot-out in Qatar.

Messi finally crowned his record-breaking career by winning football's biggest prize with a performance that will go down in World Cup history, scoring a first-half penalty and netting again in extra time.

France had fought back from 2-0 down as Kylian Mbappe scored twice to equalise and force extra time in a pulsating match.

Messi seemed to have decided the match in extra time with his second goal of the game before Mbappe completed only the second World Cup final hat-trick to bring the score to 3-3 and force penalties.

Gonzalo Montiel swept home the decisive penalty to win the shoot-out 4-2 for Argentina - but this was Messi's moment.

Tens of thousands of blue and white-shirted Argentina fans rose to salute Messi as he told them "we're champions of the world!" on the stadium microphone.

Player ratings from the World Cup final can be seen in the gallery above. To view the next image, just swipe.

Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

Four tips to secure IoT networks

Mohammed Abukhater, vice president at FireEye in the Middle East, said:

- Keep device software up-to-date. Most come with basic operating system, so users should ensure that they always have the latest version

- Besides a strong password, use two-step authentication. There should be a second log-in step like adding a code sent to your mobile number

- Usually smart devices come with many unnecessary features. Users should lock those features that are not required or used frequently

- Always create a different guest network for visitors

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

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

Zimbabwe v UAE, ODI series

All matches at the Harare Sports Club

  • 1st ODI, Wednesday, April 10
  • 2nd ODI, Friday, April 12
  • 3rd ODI, Sunday, April 14
  • 4th ODI, Sunday, April 16

Squads:

  • UAE: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed
  • Zimbabwe: Peter Moor (captain), Solomon Mire, Brian Chari, Regis Chakabva, Sean Williams, Timycen Maruma, Sikandar Raza, Donald Tiripano, Kyle Jarvis, Tendai Chatara, Chris Mpofu, Craig Ervine, Brandon Mavuta, Ainsley Ndlovu, Tony Munyonga, Elton Chigumbura
THE BIO: Mohammed Ashiq Ali

Proudest achievement: “I came to a new country and started this shop”

Favourite TV programme: the news

Favourite place in Dubai: Al Fahidi. “They started the metro in 2009 and I didn’t take it yet.”

Family: six sons in Dubai and a daughter in Faisalabad

 

RESULT

Bayern Munich 3 Chelsea 2
Bayern: Rafinha (6'), Muller (12', 27')
Chelsea: Alonso (45' 3), Batshuayi (85')

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Updated: December 19, 2022, 9:02 AM