Qatar players celebrate after beating Egypt on penalties in the Fifa Arab Cup third-place play-off. Reuters
Qatar players celebrate after beating Egypt on penalties in the Fifa Arab Cup third-place play-off. Reuters
Qatar players celebrate after beating Egypt on penalties in the Fifa Arab Cup third-place play-off. Reuters
Qatar players celebrate after beating Egypt on penalties in the Fifa Arab Cup third-place play-off. Reuters

Qatar seal third place at Fifa Arab Cup with shootout joy against Egypt in Doha


John McAuley
  • English
  • Arabic

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.

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Favourite Quote: Prophet Mohammad's quotes There is reward for kindness to every living thing and A good man treats women with honour

Favourite Hobby: Serving poor people 

Favourite Book: The Alchemist by Paulo Coelho

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Favourite place to visit: London

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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. 

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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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.

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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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Updated: December 18, 2021, 1:21 PM