Mehdi Taremi was on target on Thursday as Iran secured a 1-0 victory over Iraq and qualified for the 2022 World Cup.
Porto striker Taremi scored in the 48th minute from inside the penalty box on a pass from midfield Ali Reza Jahanbakhsh at the Azadi Stadium in Tehran to secure World Cup qualification for the sixth time.
They extended their unbeaten run since Croatian head coach Dragan Skocic took over in February 2020, with 11 wins and one draw.
Iran have 19 points from seven games in Group A, two ahead of South Korea, who are within touching distance of a 10th successive World Cup appearance after a 1-0 win over Lebanon.
With Tottenham forward Son Heung-min out injured, replacement forward Cho Gue-song scored from close range in Sidon just before halftime. South Korea can secure qualification with a win against Syria on Tuesday.
The UAE stayed eight points behind in third with a 2-0 win over Syria. The top two teams from each group qualify automatically. The third-place teams advance to a playoff.
Both Iran and Iraq teams were hit by the absence of players following positive tests for Covid-19. Bayer Leverkusen's Sardar Azmoun was among five Iranian players missing, along with eight Iraqi players.
Iran have played in the World Cup finals five times in the past - in 1978, 1998, 2006, 2014 and 2018 - while Iraq's last and only participation was in Mexico 1986.
Meanwhile, Iranian women were allowed for the first time in almost three years to attend a football match of their country's national team in Tehran.
World football's governing body FIFA ordered Iran in 2019 to allow women access to stadiums without restriction and in numbers determined by demand for tickets.
A month later women were able to attend a 2022 World Cup qualifying match between Iran and Cambodia at the Azadi Stadium. For the first match since then, 2,000 of the 10,000 tickets were set aside for women on Thursday for the qualifier against Iraq.
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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
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The specs: 2017 Maserati Quattroporte
Price, base / as tested Dh389,000 / Dh559,000
Engine 3.0L twin-turbo V8
Transmission Eight-speed automatic
Power 530hp @ 6,800rpm
Torque 650Nm @ 2,000 rpm
Fuel economy, combined 10.7L / 100km
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
INDIA SQUAD
Virat Kohli (capt), Rohit Sharma, Shikhar Dhawan, KL Rahul, Vijay Shankar, MS Dhoni (wk), Kedar Jadhav, Dinesh Karthik, Yuzvendra Chahal, Kuldeep Yadav, Bhuvneshwar Kumar, Jasprit Bumrah, Hardik Pandya, Ravindra Jadeja, Mohammed Shami
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
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