2022 World Cup: Final decision on 48-team tournament set for June, says Fifa

Fifa chiefs will decide on Friday whether to back an expansion of the 2022 World Cup to 48 teams, but a final decision will only be taken at a meeting in Paris in June, sources said on Thursday.

The Fifa Council meeting in Miami on Friday will give its verdict on an internal feasibility study which supported increasing the number of teams at the 2022 tournament in Qatar from 32 to 48.

However, a final vote on increasing the number of teams at the football showpiece would only be taken at a full Congress meeting of football's global governing body on June 6. Any declaration of support by the council on Friday would acknowledge that expansion in 2022 can only take place if one or more countries in Qatar's neighbourhood are able to host games.

The New York Times reported a week ago that Oman and Kuwait could host some matches under Fifa plans.

Fifa president Gianni Infantino is an enthusiastic supporter of expanding the 2022 World Cup, bringing forward an increase in the number of teams which had initially been planned for the 2026 finals staged in the United States, Mexico and Canada.

The increase in teams will see the tournament feature 80 matches instead of the 64 used in a traditional 32-team World Cup.

For the 2026 tournament in North America, 60 games will be held in the United States with Canada and Mexico getting 10 games each. A similar division is anticipated for 2022, with Qatar retaining the bulk of the matches.

A Fifa document on Thursday said an expanded 2022 tournament would use the same format planned for 2026, with the six regional confederations would receive the same number of qualifying slots allocated for the tournament in North America.

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Tomato and walnut salad

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Day 1 results:

Open Men (bonus points in brackets)
New Zealand 125 (1) beat UAE 111 (3)
India 111 (4) beat Singapore 75 (0)
South Africa 66 (2) beat Sri Lanka 57 (2)
Australia 126 (4) beat Malaysia -16 (0)

Open Women
New Zealand 64 (2) beat South Africa 57 (2)
England 69 (3) beat UAE 63 (1)
Australia 124 (4) beat UAE 23 (0)
New Zealand 74 (2) beat England 55 (2)

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Adel Esmat (translated by Mandy McClure)

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Man of the match Nathan Redmond (Southampton)

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Started: July 2020
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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

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

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