An impeccable penalty shoot-out put Egypt through to the quarter-finals of the Africa Cup of Nations on Wednesday, Mohamed Salah converting the fifth successful spot-kick in Douala to confirm a meeting with Morocco. After a tight two goalless hours against Ivory Coast, a single save in the penalty roulette by Egypt’s substitute goalkeeper Mohamed Abou ‘Gabaski’ Gabal, from Eric Bailly, ultimately made the difference.
Poor Bailly. He had been outstanding. Such high stakes can make the very best players tentative, and there was palpable nervousness, especially in the opening 45 minutes — even in Salah. Partly, it was the pressure of the occasion. Clearly, a mistrust of the playing surface preyed on minds. The Japoma Stadium has developed a notoriety for its uneven bounce and unstable turf through the tournament, Ivory Coast suffering particularly badly during their group-phase draw with Sierra Leone.
Salah was confounded by a couple of erratic diversions of the ball early on. For a footballer so accustomed to exploiting his featherlight touch and close control, there’s an evident frustration when the grass becomes an opponent almost as challenging as the excellent Bailly, a towering presence in the Ivorian defence up until the penalty shoot-out.
But Salah is nothing if not inventive. Hence the high, dipping lob he launched from distance, and which surprised Ivorian goalkeeper Badra Ali Sangare who needed to tip over the bar. It was one of several Sangare saves to keep out long-range efforts, including a speculative one arrowed in from distance by Omar Marmoush and a crisp volley from Salah.
Come the second half, there would, at last, be a classic Salah dribble to savour. It lifted the Pharaohs. Moments later, another Salah surge and cross invited Amr El Solia to shoot but he wasted the opportunity.
Egypt were gaining momentum. Their goalkeeper Mohamed El Shenawy had kept out an acrobatic Ibrahim Sangare volley, a snapshot from Sebastien Haller, and would react with agility to push a Haller header over the crossbar. But Ivory Coast had suffered a significant setback, Franck Kessie, the governor of their powerful midfield, withdrew, clutching his rib during the first half.
Player ratings
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IVORY COAST RATINGS: Badra Ali Sangare 8 - Kept concentration in the 30 degree heat and dealt with the majority of Egypt's attempts with comfort. No nonsense from the Cote d’Ivoire man between the sticks. Unlucky not to make any saves in the shootout. AFP -

Serge Aurier 6 - The captain could have been more accurate with his crosses. No notable mistakes in defence, which is always a good thing for players at the back. EPA -

Eric Bailly 7 - Defended confidently and produced one of the passes of the match to release put Haller, but the forward couldn’t react quick enough. Despite a great game overall, his penalty was too easy to save in the shootout. AFP -

Simon Deli 7 - An impressive performance at the heart of the defence saw Deli committed to his challenges as he and Bailly reacted quickly to shut down Egypt’s pacey attack. AFP -

Ghislain Konan 7 - Handled the threat of Mohamed Salah well by getting touch tight without overcommitting to let him slip by. AFP -

Franck Kessie 6 - Forced off early in the first half with what looked to be a rib injury. EPA -

Jean Michael Seri 5 - The midfielder was wasteful with possession at times, giving away the ball needlessly that allowed Egypt to transition quickly into counter-attacks. AFP -

Ibrahim Sangare 7 - A well crafted set piece saw Sangare head the ball on into the danger zone but Haller couldn’t direct it past El Shenawy. A solid game all-round for the midfielder who took his penalty calmly in the shootout. AFP -

Nicolas Pepe 6 - Attacked with flair down the channels but Egypt looked to crowd the Arsenal man out quickly. His support could have been quicker to avoid him being isolated. An effort in the second half was too timid to trouble the goalkeeper. AFP -

Sebastien Haller 6 - Was limited by Egypt’s defence but should have done much better with his header that wasn’t directed well enough from Sangare’s flick on. EPA -

Max Gradel 7 - A confident display saw Gradel challenge the defenders and he did ask a question of the goalkeeper before being eventually replaced in the 70th minute. AP Photo -

SUB: Wilfried Zaha (Gradel, 71) - Almost won the game late on but saw his left footed effort denied by El Shenawy. AP Photo -

SUB: Jeremie Boga (Seri, 71) - Anonymous when introduced, too often careless with the ball on the occasions he did get it. AFP -

SUB: Maxwel Cornet (Haller 105) - On for Haller ahead of the final period of extra time. Made no mistake with his penalty. Reuters -

SUB: Serey Die (Kessie 30) 6 - There didn’t seem to be too much drop off in quality when Die came on for Kessie despite the reputations. The midfielder hassled Egypt’s attack and tried to cool down the tempo when he had possession for Cote d’Ivoire. AFP -

Mohamed El Shenawy 9 - A crucial save close to the break kept out Ibrahim Sangare’s acrobatic effort from inside the box, keeping the scores level. And the Egypt goalkeeper did the same in the second half, palming Haller’s header away from close-range. Forced off with an injury late in the second half after saving Zaha’s strike. AFP -

Ahmed Fatouh 7 - Was aware of Nicolas Pepe looking to use his left foot and defended astutely against him. A solid display. AFP -

Mohamed Abdelmonem 7 - Often in the way of Cote d’Ivoire attacks despite being faced with a number of tricky attackers. Looked assured alongside Hegazy. EPA -

Ahmed Hegazy 7 - Enjoyed a physical battle with Sebastien Haller and looked to get tight to stop him getting the ball under control. Reuters -

Omar Kamal 8 - Didn’t look like he would be beaten and was aggressive in the tackle. The 28-year-old, who plays his football in the Egyptian Premier League, often got the better of his man. Reuters -

Hamdi Fathi 7 - Broke up play in the middle of the pitch and was neat in possession without taking many risks. EPA -

Amr Soleya 6 - Had time when he was picked out by Salah but he got the finish all wrong, blazing it way over the bar. AP Photo -

Omar Marmoush 7 - Didn’t hesitate to pull the trigger with the goal in sight and came agonisingly close when taking advantage of a wayward pass, smashing the ball off the crossbar. AFP -

Mohamed Elneny 7 - Plugged the open gaps in defence and kept things simple when going forward. Almost picked up an assist with a precise ball to Trezeguet. Reuters -

Mostafa Mohamed 6 - Worked hard as the central man in Egypt’s frontline but his efforts rarely troubled the goalkeeper. A reaction effort was saved comfortably at the near post in the first half while his second chance cleared the bar. AFP -

Mohamed Salah 7 - The Liverpool star looked calm in possession and looked likely to make things happen when he had time. Despite making some good runs in behind, his teammates lacked the vision and execution to pick him out. Scored the winning penalty yet again with all the pressure on his shoulders. AFP -

SUB: Trezeguet (Marmoush 71) - Almost scored instantly after being introduced, but his shot sailed just wide of the post. AP Photo -

SUB: Zizo (Fathi 84) - Ran tirelessly when introduced and asked a question of the goalkeeper from range to force a save. Scored his penalty in the shootout emphatically with a stutter-step and strike into the top corner. AFP -

SUB: Gabaski (El Shenawy 88) - On after Egypt’s starting goalkeeper picked up a hamstring injury. Pulled off a superb save against Sangare. Produced a big save against Bailly in the shootout that proved decisive. -

SUB: Mohamed Sherif (Mostafa Mohamed 91) - Almost hit the target with a header, taking a strong challenge in the process. AP
Their wingers, another forte, had been engaged only intermittently. When they replaced one Max Gradel, who had started at outside left, with another, Wilfried Zaha, they swapped Gradel’s low impact for Zaha’s hot temper. The Crystal Palace man was booked at the end of his abrasive 50 minutes on the field.
Egypt brought on Trezeguet, who immediately zipped an effort across the Ivory Coast goal. But close to the end of the 90 minutes, they were required to make a substitution manager Carlos Queiroz would never have chosen.
El Shenawy had just pulled off a fine double save, blocking a Zaha drive and scooping the ricochet clear of Haller when he indicated a muscle strain. He had been named the best keeper of the tournament’s group phase; Egypt would depend on a back-up gloveman, Gabaski, for the rest of their tense tussle for a place in the last eight.
Gabaski was called on to make a fine, athletic leap to deny Ibrahim Sangare, after Trezeguet, Mohamed Sherif and Zizo had gone close for Egypt and Trezeguet skied an angled attempt having been deftly set up by Salah. When Badra Sangare safely clutched another Trezeguet shot after 120 minutes of attrition, penalties beckoned.
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This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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Schalke 0
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Man of the match Leonardo Bittencourt (Werder Bremen)
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Ten tax points to be aware of in 2026
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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
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• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.
• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.
• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.
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There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.
It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.
What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.
When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.
It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.
This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.
It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.
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Up to £125,000 - 0%; £125,000 to £250,000 – 2%; £250,000 to £925,000 – 5%; £925,000 to £1.5m: 10%; Over £1.5m – 12%
April 2016: New 3% surcharge applied to any buy-to-let properties or additional homes purchased.
July 2020: Rishi Sunak unveils SDLT holiday, with no tax to pay on the first £500,000, with buyers saving up to £15,000.
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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
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