LUANDA// After all the concerns about security, what really undermined the tournament was the quality of the football.
The final, at least, pitted the best team in the tournament, Egypt, against the second best, Ghana, and, while not exactly thrilling, was at least discernible as high-quality football.
But for all the expectation that African sides will be inspired by playing a World Cup on their own continent for the first time, there is a very real possibility that none of the five African qualifiers will make it through the group stage.
Ghana, with their young squad, can take great heart and draw optimism for the future. The main difficulty for their coach Milovan Rajevac is how to re-integrate the more established stars such as Michael Essien, John Mensah and Sulley Muntari, but they have a platform and a method, which is more than can be said of any of the other World Cup sides.
Ivory Coast were probably the greatest under performers.
They went into the tournament as favourites, but skulked away in the quarter-finals with fears that their golden generation will remain forever unfulfilled.
Their great flaw has always been the lack of a midfield creator, but here they lacked not merely that - Gervinho is not that yet, and may never be - but were also weak defensively and demonstrated an unexpected mental frailty.
As their coach Vahid Halilhodzic said mournfully, a team which takes the lead with a minute to go and then concedes does not deserve to succeed.
Their conquerors Algeria, deserved as that victory was, were inconsistent and ill-disciplined. They may have shown great heart - and not a little gamesmanship - to beat Ivory Coast, but their pathetic capitulation against Malawi followed by their disintegration against Egypt hardly speak well of a side hoping to impose themselves in South Africa.
Cameroon, the second favourites at the start of the tournament, never got going, and were fortunate to reach the quarter-final, losing to Gabon and then making heavy weather of beating Zambia 3-2 and drawing 2-2 with Tunisia.
Samuel Eto'o, once again, demonstrated that he is a great player only in a great team - his prime asset is the intelligence of his movement, but if the players around him are not good enough to feed him as he takes up good positions, he is neutered, and ends up dropping deeper and deeper in search of possession in areas in which he is ineffective.
"We had to look at the young players and see if we could rely on them," said their manager Paul Le Guen. Certainly defensively, it would seem not. Aurelien Chedjou, who replaced the veteran Rigobert Song, seems to have all the faults of the older man - a propensity for gaffes and red cards - and few of the virtues.
Although they finished third, Nigeria were in some ways the worst of any of the World Cup qualifiers. It is hard to know whether to praise their coach Shaibu Amodu for instilling such determination into his side that they progressed despite never really playing well, or whether to criticise him for turning out sides that consisten-tly played such grinding, tedious football.
Of their more creative players, only Peter Odemwingie had anything close to a good tournament, although their phalanx of holding midfielders at least gave them defensive resolve.
Amodu was given a target of reaching the semi-finals if he was to stay in charge until the World Cup, but even though he achieved that goal the politics continue between the Nigerian Football Federation and the Presidential Task Force set up to supervise their World Cup campaign, and it remains entirely probable that he will be replaced, with Zambia's Herve Renard reportedly the preferred candidate to take over.
Since 1990 when Cameroon made what seemed the great breakthrough and reached the quarter-final, there have been more Asian teams in the last eight than African.
The fear that the underachievement, even in South Africa, may continue is distinct.
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Match info
Uefa Nations League A Group 4
England 2 (Lingard 78', Kane 85')
Croatia 1 (Kramaric 57')
Man of the match: Harry Kane (England)
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
MATCH INFO
Chelsea 0
Liverpool 2 (Mane 50', 54')
Red card: Andreas Christensen (Chelsea)
Man of the match: Sadio Mane (Liverpool)
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