• WORLD CUP 2022 TOP SCORERS: =5) Cody Gakpo (Netherlands): Three goals in five games. Minutes per goal: 151. Total shots: three. AFP
    WORLD CUP 2022 TOP SCORERS: =5) Cody Gakpo (Netherlands): Three goals in five games. Minutes per goal: 151. Total shots: three. AFP
  • =5) Richarlison (Brazil): Three goals in four games. Minutes per goal: 109. Total shots: Five. EPA
    =5) Richarlison (Brazil): Three goals in four games. Minutes per goal: 109. Total shots: Five. EPA
  • =5) Bukayo Saka (England): Three goals in four games. Minutes per goal: 98. Total shots: Seven. EPA
    =5) Bukayo Saka (England): Three goals in four games. Minutes per goal: 98. Total shots: Seven. EPA
  • =5) Enner Valencia (Ecuador): Three goals in three games. Minutes per goal: 85. Total shots: Four. AFP
    =5) Enner Valencia (Ecuador): Three goals in three games. Minutes per goal: 85. Total shots: Four. AFP
  • =5) Marcus Rashford (England): Three goals in five games. Minutes per goal: 46. Total shots: Nine. AFP
    =5) Marcus Rashford (England): Three goals in five games. Minutes per goal: 46. Total shots: Nine. AFP
  • =5) Alvaro Morata (Spain): Three goals in four games. Minutes per goal: 61. Total shots: Eight. Getty
    =5) Alvaro Morata (Spain): Three goals in four games. Minutes per goal: 61. Total shots: Eight. Getty
  • =5) Goncalo Ramos (Portugal): Three goals in four games. Minutes per goal: 51. Total shots: Seven. Reuters
    =5) Goncalo Ramos (Portugal): Three goals in four games. Minutes per goal: 51. Total shots: Seven. Reuters
  • =3) Julian Alvarez (Argentina): Four goals in seven games. Minutes per goal: 117. Total shots: Nine. Reuters
    =3) Julian Alvarez (Argentina): Four goals in seven games. Minutes per goal: 117. Total shots: Nine. Reuters
  • =3) Olivier Giroud (France): Four goals in six games. Minutes per goal: 0.85. Total shots: 15. AP
    =3) Olivier Giroud (France): Four goals in six games. Minutes per goal: 0.85. Total shots: 15. AP
  • 2) Lionel Messi (Argentina): Seven goals in seven games. Minutes per goal: 99. Total shots: 29. AP
    2) Lionel Messi (Argentina): Seven goals in seven games. Minutes per goal: 99. Total shots: 29. AP
  • 1) Kylian Mbappe (France): Eight goals in seven games. Minutes per goal: 75. Total shots: 21. Getty
    1) Kylian Mbappe (France): Eight goals in seven games. Minutes per goal: 75. Total shots: 21. Getty

Kylian Mbappe beats Lionel Messi to World Cup 2022 Golden Boot award - in pictures


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France striker Kylian Mbappe secured the World Cup Golden Boot award thanks to his World Cup final hat-trick against Argentina on Sunday.

Mbappe held off the challenge of Lionel Messi to seal the trophy by one goal, but his treble could not stop the Argentina captain eventually lifting the World Cup after a thrilling final in Qatar.

Messi scored two at the Lusail Stadium and also found the net in the shoot-out – as did Mbappe after the match ended 3-3 at the end of extra-time – but it was the South Americans who came out on top on penalties.

Mbappe became just the second man to score three times in a World Cup final after England's Geoff Hurst in 1966 and finished ahead of Messi, named as the tournament's best player. Messi is also the first player to score in the group stage and all four rounds in the knockout phase.

Mbappe is only the second player to find the target in successive World Cup finals after Vava, who scored in Brazil's wins in 1958 and 1962.

The 23-year-old has scored 12 World Cup goals in 14 matches and is level with Brazil legend Pele in sixth on the all-time list.

Left to right: Young player of tournament Enzo Fernandez, player of tournament Lionel Messi, best goalkeeper Emiliano Martinez and top scorer Kylian Mbappe. AP
Left to right: Young player of tournament Enzo Fernandez, player of tournament Lionel Messi, best goalkeeper Emiliano Martinez and top scorer Kylian Mbappe. AP

The Paris Saint-Germain forward's four goals in World Cup finals are also the most in history.

Argentina goalkeeper Emiliano Martinez secured the Golden Glove award for the best goalkeeper, while his 21-year-old midfield teammate Enzo Fernandez sealed young player of the tournament.

The six-goal final between France and Argentina set a World Cup record of 172 at this year's tournament.

The previous tournament record of 171 goals was set in 1998 and 2014. The 1998 tournament in France was the first edition in the current 64-game, 32-team format.

A new record is likely to be set at the 2026 World Cup, which has been expanded to 48 teams playing either 80 or 104 games.

In the gallery above, you can see who were the rest of the top-scorers in Qatar. To view the next image, just swipe.

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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

AUSTRALIA SQUAD

Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
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6025 – Dh20
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The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

UAE currency: the story behind the money in your pockets
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What is a robo-adviser?

Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

Updated: December 19, 2022, 5:14 AM