Angola and Algeria staggered rather than swaggered into the quarter-finals of the African Cup of Nations after playing out a drab goalless draw last night.
The result, which did little to raise the interest and excitement levels in a tournament rocked by the disqualification of Togo, saw Angola emerge as group winners.
Algeria finished level on four points with Mali but qualify with a better head-to-head record, having beaten the West Africans 1-0 last week. Anyone who had seen Algeria thrashed 3-0 in their opening game by Malawi will struggle to believe they have ended up in the last eight.
With potential ties against Ivory Coast and Ghana in the next round, Angola and Algeria will have to raise their games considerably from the lacklustre levels of last night. Angola, the hosts, will at least have the comfort of remaining in Luanda, the capital, their reward for finishing top of Group A.
A draw suited both sides and neither manager apologised for their conservative approach, which was illustrated by the sight of the two teams running down the clock by passing the ball around casually in the closing stages.
"We knew a draw would be enough, so we managed to get our result," said the Angola coach, Manuel Jose. "In the next round, we are ready to play any team."
The Algeria coach, Rabah Saadane, concurred. "The most important thing is we have qualified," he said.
"Although it was a difficult game, we also missed a lot of chances."
Mali, meanwhile, scorers of seven goals in the competition, ended their tournament on a high with a 3-1 win over Malawi, who finished bottom of the group.
Frederic Kanoute, Seydou Keita - with a stunning 25-yard free-kick, and Mamadou Bagayoko all scored for Mali in an entertaining game, but the victory was not enough to earn the Eagles a place in the knockout phase. Russell Mwafulirwa pulled one back for Malawi.
The inquest into how Mali, a team boasting players from Real Madrid, Barcelona and Juventus, failed to qualify will surely begin with the laboured start they made in their opening game against Angola, which saw them fall four goals behind before rescuing a thrilling draw.
Bagayoko, the French-born Mali striker, struggled to hide his disappointment at his side's early exit.
"This is really disappointing. They changed the rules this year and we are out despite finishing ahead of Algeria on goal difference. It's a pity because we have a really talented bunch of players. We had the weapons to do something during this African Cup."
Added Kanoute: "We will draw conclusions later. We just wanted to go as far as possible but God had other plans for us. We have to be content with this result, the most important thing is that we gave everything."
Kinnah Phiri, the Malawi coach, was left to bemoan the two goals his side conceded in the first three minutes last night.
"They scored early and you are always punished when you make mistakes," he said. "But we also managed to come back in the second half and created some good chances."
* With agencies
MEYDAN RESULTS
6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m
Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).
7.05pm Maiden (TB) Dh165,000 (D) 1,200m
Winner Galaxy Road, Antonio Fresu, Musabah Al Muhairi.
7.40pm Maiden (TB) Dh165,000 (D) 1,400m
Winner Al Modayar, Fernando Jara, Ali Rashid Al Raihe.
8.15pm Handicap (TB) Dh170,000 (D) 1,900m
Winner Gundogdu, Xavier Ziani, Salem bin Ghadayer.
8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m
Winner George Villiers, Tadhg O’Shea, Satish Seemar.
9.25pm Handicap (TB) Dh175,000 (D)1,200m
Winner Lady Parma, Connor Beasley, Satish Seemar
10pm Handicap (TB) Dh165,000 (D) 1,400m
Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe
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
What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
