Argentina rush to celebrate with Carlos Tevez after his penalty sealed their passage into the Copa America semi-finals. Juan Carlos Cardenas / EPA June 26, 2015
Argentina rush to celebrate with Carlos Tevez after his penalty sealed their passage into the Copa America semi-finals. Juan Carlos Cardenas / EPA June 26, 2015
Argentina rush to celebrate with Carlos Tevez after his penalty sealed their passage into the Copa America semi-finals. Juan Carlos Cardenas / EPA June 26, 2015
Argentina rush to celebrate with Carlos Tevez after his penalty sealed their passage into the Copa America semi-finals. Juan Carlos Cardenas / EPA June 26, 2015

Argentina advance to Copa America semi-finals as David Ospina keeps Messi and Co at bay


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Carlos Tevez fired Argentina into the semi-finals of the Copa America, scoring the decisive spot-kick as the tournament favourites defeated Colombia 5-4 in a penalty shootout.

Tevez, who missed the crucial penalty when Argentina went out in a shootout at the 2011 tournament, rammed homed the winning spot-kick after Colombia’s Jeison Murillo had shot over the bar.

Tevez, 31, came on as a second-half substitute, and provided the dramatic final twist to a shootout which saw Lucas Biglia and Marcos Rojo both miss kicks for Argentina that would have sealed victory after regulation time finished locked at 0-0.

Argentina’s win puts them into a semi-final against the winner of Saturday’s quarter-final between Brazil and Paraguay.

Tevez said his contribution to victory was sweet.

“In football there’s always a second chance,” said Tevez, who earlier in the day sealed a move back to boyhood club Boca Juniors in Buenos Aires.

“But tonight is not about me, it’s about my teammates. My teammates won this match and I’m very proud of them, and I’m proud to be part of this squad.”

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Tevez, who spent three years frozen out of Argentina’s national team before returning after the 2014 World Cup, said he was happy with his non-starting role.

“I enjoy playing, the team is playing well and I just have to wait for my chance,” he said.

Argentina coach Gerardo Martino said he omitted Tevez from his list of five designated penalty takers for the shootout to ease pressure on the former Manchester City striker.

“I didn’t put Tevez among the top five because the last time he shot, Argentina went out. We wanted to avoid that,” Martino said.

Defeat was cruel on Colombia goalkeeper David Ospina, who had almost single-handedly kept his side in the contest with a series of superb saves during 90 minutes to frustrate the tournament favourites.

Argentina had earlier dominated a one-sided first half which at times threatened to spiral out of control with both sides committing a series of niggling fouls that went unpunished by Mexican referee Roberto Garcia.

Argentina midfielder Javier Pastore was the first to threaten, touching on a low cross from Angel Di Maria that was cleared at the near post by the Colombian cover after only seven minutes.

Three minutes later, captain Lionel Messi swept forward from halfway and released Di Maria in space only for the Manchester United striker to shoot tamely at Ospina.

Colombia’s James Rodriguez became the first of six players to receive a caution in the opening 45 minutes when he was booked for dissent.

By half time three more Colombians — Santiago Arias, Alexander Mejia and Juan Cuadrado — had earned yellow cards.

For Argentina, both Javier Mascherano and Sergio Aguero were booked.

The highlight of the half was a double save by Ospina in the 26th minute.

Ospina, whose future at Arsenal is now uncertain following the club’s imminent signing of Petr Cech, reminded club manager Arsene Wenger of his ability by thwarting Aguero and Messi in quick succession.

A low cross from the right from Pastore picked out Aguero whose shot was blocked by Ospina’s legs.

Messi seemed certain to score from the rebound as the ball looped into his path but Ospina somehow recovered in time to parry his header over the bar.

Ospina saved Colombia again with a diving save to tip Nicolas Otamendi’s shot onto the post in the 80th minute.

Ospina was unable to reproduce his heroics in the shootout as Messi, Ezequiel Garay, Ever Banega, Ezequiel Lavezzi all drilled in their first four penalties.

Luis Muriel’s miss for Colombia gave Biglia the chance to clinch it but the Lazio defender shot wide.

The next three penalties were missed, leaving Tevez to rifle in the winner.

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Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

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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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COMPANY%20PROFILE
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UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

if you go

The flights

Emirates fly direct from Dubai to Houston, Texas, where United have direct flights to Managua. Alternatively, from October, Iberia will offer connections from Madrid, which can be reached by both Etihad from Abu Dhabi and Emirates from Dubai.

The trip

Geodyssey’s (Geodyssey.co.uk) 15-night Nicaragua Odyssey visits the colonial cities of Leon and Granada, lively country villages, the lake island of Ometepe and a stunning array of landscapes, with wildlife, history, creative crafts and more. From Dh18,500 per person, based on two sharing, including transfers and tours but excluding international flights. For more information, visit visitnicaragua.us.

EA Sports FC 26

Publisher: EA Sports

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

Rating: 3/5

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Series information

Pakistan v Dubai

First Test, Dubai International Stadium

Sun Oct 6 to Thu Oct 11

Second Test, Zayed Stadium, Abu Dhabi

Tue Oct 16 to Sat Oct 20          

 Play starts at 10am each day

 

Teams

 Pakistan

1 Mohammed Hafeez, 2 Imam-ul-Haq, 3 Azhar Ali, 4 Asad Shafiq, 5 Haris Sohail, 6 Babar Azam, 7 Sarfraz Ahmed, 8 Bilal Asif, 9 Yasir Shah, 10, Mohammed Abbas, 11 Wahab Riaz or Mir Hamza

 Australia

1 Usman Khawaja, 2 Aaron Finch, 3 Shaun Marsh, 4 Mitchell Marsh, 5 Travis Head, 6 Marnus Labuschagne, 7 Tim Paine, 8 Mitchell Starc, 9 Peter Siddle, 10 Nathan Lyon, 11 Jon Holland

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
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No Shame

Lily Allen

(Parlophone)

W.
Wael Kfoury
(Rotana)

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000