Hosts Qatar secured third place at the Fifa Arab Cup on Saturday by defeating Egypt on penalties in Doha.
The Gulf side, beaten by Algeria in extra-time in Wednesday’s semi-final, prevailed 5-4 in the shoot-out at Stadium 974 after the match had finished goalless following 120-plus minutes.
Goalkeeper Meshaal Barsham proved the difference on his country’s National Day, first keeping Egypt at bay throughout the encounter before saving Mohamed Sherif's sudden-death spot-kick.
Hassan Al Haydos had earlier missed from the spot — he even had the chance to retake — before Barsham brilliantly repelled Ahmed Hegazy and Sherif. Qatar, the reigning Asian champions, celebrated wildly once the result was sealed. Algeria and Tunisia contest the final later on Saturday.
“Happy National Day,” said Qatar manager Felix Sanchez immediately afterwards. “It was a very nice game, very long. At this stage of the competition it’s very difficult. But these players, they showed a commitment and they fight until the end and I think we all deserve it.
“We lost only one game in all the competition, in extra-time, [so] the minimum we deserve was to be No 3 in the tournament.”
After a prosaic first half, of which Egypt had the better control, Qatar should really have taken the lead on 47 minutes. Defender Boualem Khoukhi met Akram Afif’s free-kick at the back post and headed the ball across goal, only for Almoez Ali to somehow lift his effort over the crossbar. The Qatar striker, with three goals in the tournament already, was two yards out.
At the other end, Egypt midfielder Hamdy Fathy’s header forced a fine reaction save from Barsham, while Sherif was unable to turn home the rebound.
It took another expert stop from Barsham to prevent Egypt from snatching a winner in the closing stages of normal time. In this instance, Fathy had played in Sherif, but the Egypt striker saw his low shot saved.
Not long into extra-time, substitute Akram Tawfik stung Barsham’s palms with a dipping half-volley from range. Moments later, Barsham pulled off another brilliant low save, pushing away Mostafa Fathi’s rebound. Barsham would have breathed a sigh of relief: he had initially pushed Marwan Hamdy’s shot right into Fathi’s path.
In the shootout, Al Haydos missed the opening spot-kick, but the referee judged — correctly — that goalkeeper Mohamed El Shenawy had moved too far from his line when making the save. Reprieve granted, Al Haydos then blazed the retake wide.
However, Qatar pulled level soon after when Barsham saved superbly from Hegazy’s low shot to make the score 2-2 after three penalties apiece. In sudden death, Barsham stood tall once more, diving to his right to push away Sherif’s penalty and seal for his country the third spot.
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
Brief scores:
Barcelona 3
Pique 38', Messi 51 (pen), Suarez 82'
Rayo Vallecano 1
De Tomas Gomez 24'
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UAE currency: the story behind the money in your pockets
Jetour T1 specs
Engine: 2-litre turbocharged
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Available: Now
Predictions
Predicted winners for final round of games before play-offs:
- Friday: Delhi v Chennai - Chennai
- Saturday: Rajasthan v Bangalore - Bangalore
- Saturday: Hyderabad v Kolkata - Hyderabad
- Sunday: Delhi v Mumbai - Mumbai
- Sunday - Chennai v Punjab - Chennai
Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
Set-jetting on the Emerald Isle
Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)
MATCH INFO
Azerbaijan 0
Wales 2 (Moore 10', Wilson 34')
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