• ALL-TIME TOP WORLD CUP GOALSCORERS: =35) Oldrich Nejedly (Czechoslovakia) seven goals in six games. Getty
    ALL-TIME TOP WORLD CUP GOALSCORERS: =35) Oldrich Nejedly (Czechoslovakia) seven goals in six games. Getty
  • =35) Careca (Brazil) seven goals in nine games.
    =35) Careca (Brazil) seven goals in nine games.
  • =35) Andrzej Szarmach (Poland, on floor) seven goals in 13 games. Getty
    =35) Andrzej Szarmach (Poland, on floor) seven goals in 13 games. Getty
  • =35) Luis Suarez (Uruguay) seven goals in 16 games. AFP
    =35) Luis Suarez (Uruguay) seven goals in 16 games. AFP
  • =35) Johnny Rep (Netherlands) seven goals in 14 games. AFP
    =35) Johnny Rep (Netherlands) seven goals in 14 games. AFP
  • =35) Hans Schaefer (Germany) seven goals in 15 games. Getty
    =35) Hans Schaefer (Germany) seven goals in 15 games. Getty
  • =26) Cristiano Ronaldo (Portugal) eight goals in 22 games. AP
    =26) Cristiano Ronaldo (Portugal) eight goals in 22 games. AP
  • =26) Oscar Miguez (Uruguay) eight goals in seven games. Getty =26) Leonidas (Brazil) eight goals in five games. =26) Guillermo Stabile (Argentina) eight goals in four games.
    =26) Oscar Miguez (Uruguay) eight goals in seven games. Getty =26) Leonidas (Brazil) eight goals in five games. =26) Guillermo Stabile (Argentina) eight goals in four games.
  • =26) Rudi Voeller (Germany) eight goals in 15 games. AFP
    =26) Rudi Voeller (Germany) eight goals in 15 games. AFP
  • =26) Rivaldo (Brazil) eight goals in 14 games. Getty
    =26) Rivaldo (Brazil) eight goals in 14 games. Getty
  • =26) Neymar (Brazil) eight goals in 13 games. Reuters
    =26) Neymar (Brazil) eight goals in 13 games. Reuters
  • =26) Harry Kane (England) eight goals in 11 games. Getty
    =26) Harry Kane (England) eight goals in 11 games. Getty
  • =26) Diego Maradona (Argentina) eight goals in 21 games. AFP
    =26) Diego Maradona (Argentina) eight goals in 21 games. AFP
  • =16) Uwe Seeler (Germany) nine goals in 21 games. AFP
    =16) Uwe Seeler (Germany) nine goals in 21 games. AFP
  • =16) Karl-Heinz Rummenigge (Germany) nine goals in 19 games. AFP
    =16) Karl-Heinz Rummenigge (Germany) nine goals in 19 games. AFP
  • =16) Jairzinho (Brazil) Nine goals in 16 games. AFP
    =16) Jairzinho (Brazil) Nine goals in 16 games. AFP
  • =16) Paolo Rossi (Italy) nine goals in 14 games. Action Images
    =16) Paolo Rossi (Italy) nine goals in 14 games. Action Images
  • =16) Roberto Baggio (Italy) nine goals in 16 games. Getty
    =16) Roberto Baggio (Italy) nine goals in 16 games. Getty
  • =16) David Villa (Spain) nine goals in 12 games. Getty
    =16) David Villa (Spain) nine goals in 12 games. Getty
  • =16) Vava (Brazil) nine goals in 10 games. AFP
    =16) Vava (Brazil) nine goals in 10 games. AFP
  • =16) Christian Vieri (Italy) nine goals in nine games. AFP
    =16) Christian Vieri (Italy) nine goals in nine games. AFP
  • =16) Eusebio (Portugal) nine goals in six games.
    =16) Eusebio (Portugal) nine goals in six games.
  • =16) Ademir (Brazil) nine goals in six games. AFP
    =16) Ademir (Brazil) nine goals in six games. AFP
  • =10) Grzegorz Lato (Poland) 10 goals in 20 games. Getty
    =10) Grzegorz Lato (Poland) 10 goals in 20 games. Getty
  • =10) Thomas Muller (Germany) 10 goals in 19 games. Getty
    =10) Thomas Muller (Germany) 10 goals in 19 games. Getty
  • =10) Teofilo Cubillas (Peru) 10 goals in 13 games. AFP
    =10) Teofilo Cubillas (Peru) 10 goals in 13 games. AFP
  • =10) Gary Lineker (England) 10 goals in 12 games.
    =10) Gary Lineker (England) 10 goals in 12 games.
  • =10) Gabriel Batistuta (Argentina) 10 goals in 12 games. Getty
    =10) Gabriel Batistuta (Argentina) 10 goals in 12 games. Getty
  • =10) Helmut Rahn (Germany) 10 goals in 10 games. AP
    =10) Helmut Rahn (Germany) 10 goals in 10 games. AP
  • =8) Jurgen Klinsmann (Germany) 11 goals in 17 games. Getty
    =8) Jurgen Klinsmann (Germany) 11 goals in 17 games. Getty
  • =8) Sandor Kocsis (Hungary) 11 goals in five games. Getty
    =8) Sandor Kocsis (Hungary) 11 goals in five games. Getty
  • =6) Pele (Brazil) 12 goals in 14 games. Action Images
    =6) Pele (Brazil) 12 goals in 14 games. Action Images
  • =6) Kylian Mbappe (France) 12 goals in 14 games. AP
    =6) Kylian Mbappe (France) 12 goals in 14 games. AP
  • =4) Just Fontaine (France) 13 goals in six games. AFP
    =4) Just Fontaine (France) 13 goals in six games. AFP
  • =4) Lionel Messi (Argentina) 13 goals in 26 games. Getty
    =4) Lionel Messi (Argentina) 13 goals in 26 games. Getty
  • 3) Gerd Muller (Germany) 14 goals in 13 games. AP
    3) Gerd Muller (Germany) 14 goals in 13 games. AP
  • 2) Ronaldo (Brazil) 15 goals in 19 games. AP
    2) Ronaldo (Brazil) 15 goals in 19 games. AP
  • 1) Miroslav Klose (Germany) 16 goals in 24 games. Getty
    1) Miroslav Klose (Germany) 16 goals in 24 games. Getty

Kylian Mbappe and Lionel Messi surge up all-time World Cup top-scorers chart - in pictures


  • English
  • Arabic

France attacker Kylian Mbappe might have lost the World Cup final in heartbreaking fashion but at least he could enjoy a glimmer of consolation from winning the tournament Golden Boot award for top goalscorer.

Mbappe finished the tournament with eight goals from eight games in Qatar after scoring a hat-trick in the final defeat against Argentina.

It meant he ended one goal ahead of Lionel Messi, who scored two goals himself in the final that ended with Argentina winning 4-2 in a penalty shoot-out.

Thanks to their efforts in Qatar, both players surged up all-time World Cup top-scorers chart and while Messi might have called time on his World Cup career, Mbappe should have many more tournament appearances left in him. And the 23-year-old must surely be on course to overtake the current record held by Germany attacker Miroslav Klose.

There were three other players in Qatar who also enjoyed moves up the all-time list. Portugal's Cristiano Ronaldo became the first man to score in five World Cup finals when he found the net against Ghana, while Brazil attacker Neymar and England's Harry Kane also found themselves among the goals.

In the gallery above you can see where Mbappe, Messi and Co now sit in the list of all-time World Cup finals goalscorers. To move on to the next photo, click on the arrows or swipe if using a mobile device.

Tales of Yusuf Tadros

Adel Esmat (translated by Mandy McClure)

Hoopoe

PRISCILLA
%3Cp%3EDirector%3A%20Sofia%20Coppola%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Cailee%20Spaeny%2C%20Jacob%20Elordi%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20myZoi%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Syed%20Ali%2C%20Christian%20Buchholz%2C%20Shanawaz%20Rouf%2C%20Arsalan%20Siddiqui%2C%20Nabid%20Hassan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2037%3Cbr%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20Initial%20undisclosed%20funding%20from%20SC%20Ventures%3B%20second%20round%20of%20funding%20totalling%20%2414%20million%20from%20a%20consortium%20of%20SBI%2C%20a%20Japanese%20VC%20firm%2C%20and%20SC%20Venture%3C%2Fp%3E%0A
Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Dubai works towards better air quality by 2021

Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.

The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.

These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.

“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.

“We’re in a good position except for the cases that are out of our hands, such as sandstorms.

“Sandstorms are our main concern because the UAE is just a receiver.

“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”

Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.

There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.

“There are 25 stations in total,” Mr Al Daraji said.

“We added new technology and equipment used for the first time for the detection of heavy metals.

“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”

The specs

Price, base / as tested Dh100,000 (estimate)

Engine 2.4L four-cylinder 

Gearbox Nine-speed automatic 

Power 184bhp at 6,400rpm

Torque 237Nm at 3,900rpm

Fuel economy, combined 9.4L/100km

Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

EXPATS
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Lulu%20Wang%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Nicole%20Kidman%2C%20Sarayu%20Blue%2C%20Ji-young%20Yoo%2C%20Brian%20Tee%2C%20Jack%20Huston%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
UAE%20SQUAD
%3Cp%3E%0D%3Cstrong%3EMen%3A%3C%2Fstrong%3E%20Saif%20Al%20Zaabi%2C%20Salem%20Al%20Marzooqi%2C%20Zayed%20Al%20Ansaari%2C%20Saud%20Abdulaziz%20Rahmatalla%2C%20Adel%20Shanbih%2C%20Ahmed%20Khamis%20Al%20Blooshi%2C%20Abdalla%20Al%20Naqbi%2C%20Khaled%20Al%20Hammadi%2C%20Mohammed%20Khamis%20Khalaf%2C%20Mohammad%20Fahad%2C%20Abdulla%20Al%20Arimi.%0D%3Cbr%3E%3Cstrong%3EWomen%3A%3C%2Fstrong%3E%20Mozah%20Al%20Zeyoudi%2C%20Haifa%20Al%20Naqbi%2C%20Ayesha%20Al%20Mutaiwei.%3C%2Fp%3E%0A
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

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Vault%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202023%3Cbr%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EBilal%20Abou-Diab%20and%20Sami%20Abdul%20Hadi%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EAbu%20Dhabi%3Cbr%3E%3Cstrong%3ELicensed%20by%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20Global%20Market%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3EInvestment%20and%20wealth%20advisory%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EOutliers%20VC%20and%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E14%3Cbr%3E%3C%2Fp%3E%0A
Results

Male 51kg Round 1

Dias Karmanov (KAZ) beat Mabrook Rasea (YEM) by points 2-1.

Male 54kg Round 1

Yelaman Sayassatov (KAZ) beat Chen Huang (TPE) TKO Round 1; Huynh Hoang Phi (VIE) beat Fahad Anakkayi (IND) RSC Round 2; ​​​​​​​Qais Al Jamal (JOR) beat Man Long Ng (MAC) by points 3-0; ​​​​​​​Ayad Albadr (IRQ) beat Yashar Yazdani (IRI) by points 2-1.

Male 57kg Round 1

Natthawat Suzikong (THA) beat Abdallah Ondash (LBN) by points 3-0; Almaz Sarsembekov (KAZ) beat Ahmed Al Jubainawi (IRQ) by points 2-1; Hamed Almatari (YEM) beat Nasser Al Rugheeb (KUW) by points 3-0; Zakaria El Jamari (UAE) beat Yu Xi Chen (TPE) by points 3-0.

Men 86kg Round 1

Ahmad Bahman (UAE) beat Mohammad Al Khatib (PAL) by points 2-1

​​​​​​​Men 63.5kg Round 1

Noureddin Samir (UAE) beat Polash Chakma (BAN) RSC Round 1.

Female 45kg quarter finals

Narges Mohammadpour (IRI) beat Yuen Wai Chan (HKG) by points.

Female 48kg quarter finals

Szi Ki Wong (HKG) beat Dimple Vaishnav (IND) RSC round 2; Thanawan Thongduang (THA) beat Nastaran Soori (IRI) by points; Shabnam Hussain Zada (AFG) beat Tzu Ching Lin (TPE) by points.

Female 57kg quarter finals

Nguyen Thi Nguyet (VIE) beat Anisha Shetty (IND) by points 2-1; Areeya Sahot (THA) beat Dana Al Mayyal (KUW) RSC Round 1; Sara Idriss (LBN) beat Ching Yee Tsang (HKG) by points 3-0.

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 

Expert input

If you had all the money in the world, what’s the one sneaker you would buy or create?

“There are a few shoes that have ‘grail’ status for me. But the one I have always wanted is the Nike x Patta x Parra Air Max 1 - Cherrywood. To get a pair in my size brand new is would cost me between Dh8,000 and Dh 10,000.” Jack Brett

“If I had all the money, I would approach Nike and ask them to do my own Air Force 1, that’s one of my dreams.” Yaseen Benchouche

“There’s nothing out there yet that I’d pay an insane amount for, but I’d love to create my own shoe with Tinker Hatfield and Jordan.” Joshua Cox

“I think I’d buy a defunct footwear brand; I’d like the challenge of reinterpreting a brand’s history and changing options.” Kris Balerite

 “I’d stir up a creative collaboration with designers Martin Margiela of the mixed patchwork sneakers, and Yohji Yamamoto.” Hussain Moloobhoy

“If I had all the money in the world, I’d live somewhere where I’d never have to wear shoes again.” Raj Malhotra

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Updated: December 20, 2022, 6:06 AM