SAO PAULO // We hope Argentina and the Netherlands was an anomaly and not the new norm. We pray the magic of what has been a thrilling World Cup did not depart with its hosts, Brazil. We cross our fingers that Sunday’s final will find the middle ground, the in-between of this week’s two semi final matches, which could hardly have been more contrasting.
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On Tuesday, as the football world watched in shock and awe, a stylish and merciless Germany side slaughtered naïve, overemotional Brazil by a scoreline of 7-1. It was the worst defeat in the South American side’s illustrious 100-year history and the highest scoring semi-final in the tournament’s 84 years.
On Wednesday, perhaps with the memory of Brazil’s players crying as they walked off the pitch still fresh in their minds, Argentina and the Netherlands played tactical chess for 120 minutes. There was little action of note at either goal-mouth, the match culminating in a stalemate and a penalty shootout eventually ensuring Argentina progressed. It was a dull and dire semi-final, which is often the case when the risk-reward equation at work is so extreme.
In much the same way that Brazil were overcome by the occasion, it appeared at times that the Dutch and Argentine players were too. Daley Blind, under no pressure at all, skewed a cross-field pass clean out of touch. Dirk Kuyt, employed as a full-back, overhit cross after cross after cross. Lionel Messi ordered his teammates to flood the Dutch penalty area only to then strike a free-kick over the heads of them all and out for a goal-kick.
In fact, the only similarities Tuesday’s semi-final had with Wednesday’s semi-final was that both at times were painful to watch and both could have been cut short at half-time without making much difference to the final result. For all Germany and Brazil was unbalanced, Argentina and Netherlands cancelled each other out.
Ron Vlaar, at the heart of a five-man defence, showed focus and composure to nullify the Argentine frontline, while further ahead an orange jersey accompanied Messi always, ensuring he would not have the kind of special moment that he enjoyed against Iran and Nigeria and Switzerland and Bosnia and Herzegovina.
Arjen Robben and Robin van Persie, like dynamite in the tournament’s early stages, were quieted by a resolute Argentine rearguard, led by the defensive midfielder Javier Mascherano.
For all Brazil had shown how not to defend, Argentina and the Dutch showed the way it should be done. In doing so though, they played their part in producing a turgid, forgettable affair. For the final, we must wish for more. The ingredients are there.
Brazil failed to hold up their part of the deal, but Argentina and Messi at the Maracana is what the world wanted. With Germany filling the hosts’ vacancy, the beautiful game will be present. Fingers are crossed it is able to be exhibited.
gmeenaghan@thenationsal.ae
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Five healthy carbs and how to eat them
Brown rice: consume an amount that fits in the palm of your hand
Non-starchy vegetables, such as broccoli: consume raw or at low temperatures, and don’t reheat
Oatmeal: look out for pure whole oat grains or kernels, which are locally grown and packaged; avoid those that have travelled from afar
Fruit: a medium bowl a day and no more, and never fruit juices
Lentils and lentil pasta: soak these well and cook them at a low temperature; refrain from eating highly processed pasta variants
Courtesy Roma Megchiani, functional nutritionist at Dubai’s 77 Veggie Boutique
THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
How it works
1) The liquid nanoclay is a mixture of water and clay that aims to convert desert land to fertile ground
2) Instead of water draining straight through the sand, it apparently helps the soil retain water
3) One application is said to last five years
4) The cost of treatment per hectare (2.4 acres) of desert varies from $7,000 to $10,000 per hectare
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
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Tips to stay safe during hot weather
- Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
- Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
- Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
- Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
- Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
- Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
- Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
The 12 Syrian entities delisted by UK
Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
SPECS
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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
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