Reuters
Croatia’s World Cup shootout with Mexico for a spot in the last-16 pitches Mario Mandzukic, a gunslinger who is back among the goals, against Guillermo Ochoa, a goalkeeper who has shown a unique ability to keep his team alive.
Mandzukic, Croatia’s principle attacking weapon, will be looking to add to the two he scored on his return from suspension in their 4-0 win over Cameroon, but the obstacle in his path, Mexico’s maverick shot-stopper Ochoa, has already put up a one-man barricade to keep Brazil at bay on Tuesday.
Click here to visit The National’s World Cup 2014 landing page
The prize on offer in Monday’s decisive Group A clash in Recife is a spot in the knockout stages, with Mexico, who have four points from their opening two salvos, knowing a draw will be enough to see them safely through.
Niko Kovac’s Croatia, a point behind, will almost certainly need to win, although a draw would suffice if the already-eliminated Cameroon can produce one of the biggest shocks of all time against Brazil in a match played simultaneously in Brasilia.
If Croatia are to come through, the 28-year-old Bayern Munich forward Mandzukic, who was sorely missed in their opening 3-1 defeat to Brazil, will need to be sharp.
“It was great to have Mandzukic back, he is one of the best strikers in the world,” said teammate Ivan Perisic, who made his own mark on the Cameroon win with a superb solo goal.
“Playing with the likes of him, (Luka) Modric and (Ivan) Rakitic is a big motive because they make all of us better players.”
In making two outstanding saves to deny Neymar, Ochoa proved decisive in Mexico’s 0-0 draw with Brazil that ended the hosts’ 10-game winning streak.
He went full length to brilliantly beat out a header from Neymar in the first half, evoking memories of England great Gordon Banks’ famous diving stop against Pele in 1970.
He then blocked a fierce shot from the forward in the second half and stopped a thumping Thiago Silva header on the line late on to leave Brazil facing their own final game decider against Cameroon.
“Mexico are a quick and skilled side, Ochoa had a great game against Brazil but if we repeat the Cameroon performance I think we have a fair chance of coming out on top,” Perisic added.
Croatia have not reached the last-16 since their impressive third place finish in the 1998 tournament.
Kovac is unlikely to ring too many changes to his side but attacking midfielder Mateo Kovacic could return for Brazilian-born Sammir, one of the few players who failed to impress against Cameroon.
Mexico have made a habit of making it out of their group, having reached the knockout stages in the last five World Cups.
The Group A winner will face the runner-up in Group B and vice versa, with the Netherlands and Chile playing each other in their final match to decide who finishes first in that pool.
Follow us on Twitter @SprtNationalUAE
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Scoreline
Chelsea 1
Azpilicueta (36')
West Ham United 1
Hernandez (73')
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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
25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
