• Iran's forward Mehdi Taremi, number 9, celebrates his opening goal with his teammates during the 2022 Qatar World Cup qualifier against Iraq at the Azadi Stadium in Tehran on Thursday, January 27, 2022. AFP
    Iran's forward Mehdi Taremi, number 9, celebrates his opening goal with his teammates during the 2022 Qatar World Cup qualifier against Iraq at the Azadi Stadium in Tehran on Thursday, January 27, 2022. AFP
  • Iran's Omid Nor Afkan, right, and Iraq's Ali Ibrahim Alzubaidi vie for the ball during their 2022 World Cup qualifier at the Azadi Stadium in Tehran. Iran became the first team from Asia to qualify for this year's World Cup. AP
    Iran's Omid Nor Afkan, right, and Iraq's Ali Ibrahim Alzubaidi vie for the ball during their 2022 World Cup qualifier at the Azadi Stadium in Tehran. Iran became the first team from Asia to qualify for this year's World Cup. AP
  • Iran's coach Dragan Skocic celebrates after qualifying for the 2022 Qatar World Cup. AFP
    Iran's coach Dragan Skocic celebrates after qualifying for the 2022 Qatar World Cup. AFP
  • Iran’s Mahdi Taremi (R) celebrates after scoring the 1-0 during the FIFA World Cup 2022 qualifying soccer match between Iran and Iraq at the Azadi Stadium in Tehran, Iran, 27 January 2022. EPA / STRINGER
    Iran’s Mahdi Taremi (R) celebrates after scoring the 1-0 during the FIFA World Cup 2022 qualifying soccer match between Iran and Iraq at the Azadi Stadium in Tehran, Iran, 27 January 2022. EPA / STRINGER
  • Iraq's Frans Dhia Haddad tackles Iran's Alireza Jahanbakhsh. Reuters
    Iraq's Frans Dhia Haddad tackles Iran's Alireza Jahanbakhsh. Reuters
  • Iran's Hossein Kanani celebrates after the match. Reuters
    Iran's Hossein Kanani celebrates after the match. Reuters
  • Iran's forward Mehdi Taremi, right, celebrates his opening goal with his teammates. AFP
    Iran's forward Mehdi Taremi, right, celebrates his opening goal with his teammates. AFP
  • Iranian women fans cheer during the World Cup qualifier at the Azadi Stadium in Tehran. EPA
    Iranian women fans cheer during the World Cup qualifier at the Azadi Stadium in Tehran. EPA

Iran qualify for World Cup 2022 with victory over Iraq


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  • Arabic

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.

  • Stadium 974 in Doha that will host matches at the 2022 Fifa World Cup. It has a capacity of 40,000. AFP
    Stadium 974 in Doha that will host matches at the 2022 Fifa World Cup. It has a capacity of 40,000. AFP
  • The Khalifa International Stadium in Qatar. Capacity: 40,000. AFP
    The Khalifa International Stadium in Qatar. Capacity: 40,000. AFP
  • The Khalifa International Stadium. AFP
    The Khalifa International Stadium. AFP
  • The Education City Stadium in Al Rayyan. Capacity: 45,000. AFP
    The Education City Stadium in Al Rayyan. Capacity: 45,000. AFP
  • The Education City Stadium in Al Rayyan. AFP
    The Education City Stadium in Al Rayyan. AFP
  • The Lusail Stadium is around 20 km north of Doha. Capacity: 80,000. AFP
    The Lusail Stadium is around 20 km north of Doha. Capacity: 80,000. AFP
  • The Lusail Stadium in Qatar. AFP
    The Lusail Stadium in Qatar. AFP
  • The Al Bayt Stadium in Al Khor. Capacity: 60,000. AFP
    The Al Bayt Stadium in Al Khor. Capacity: 60,000. AFP
  • The Al Janoub Stadium in Al Wakrah. Capacity: 40,000. AFP
    The Al Janoub Stadium in Al Wakrah. Capacity: 40,000. AFP
  • The Al Janoub Stadium in Al Wakrah, Qatar. AFP
    The Al Janoub Stadium in Al Wakrah, Qatar. AFP
  • The Al Thumama Stadium in Doha. Capacity: 40,000. AFP
    The Al Thumama Stadium in Doha. Capacity: 40,000. AFP
  • The Ahmad Bin Ali Stadium in Al Rayyan. Capacity: 44,000. AFP
    The Ahmad Bin Ali Stadium in Al Rayyan. Capacity: 44,000. AFP
  • The Ahmad Bin Ali Stadium. AFP
    The Ahmad Bin Ali Stadium. AFP
Paris%20Agreement
%3Cp%3EArticle%2014%3C%2Fp%3E%0A%3Cp%3E1.%20%5BThe%20Cop%5D%20shall%20periodically%20take%20stock%20of%20the%20implementation%20of%20this%20Agreement%20to%20assess%20the%20collective%20progress%20towards%20achieving%20the%20purpose%20of%20this%20Agreement%20and%20its%20long-term%20goals%20(referred%20to%20as%20the%20%22global%20stocktake%22)%3C%2Fp%3E%0A%3Cp%3E2.%20%5BThe%20Cop%5D%20shall%20undertake%20its%20first%20global%20stocktake%20in%202023%20and%20every%20five%20years%20thereafter%C2%A0%3C%2Fp%3E%0A

 

 

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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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Updated: January 28, 2022, 6:14 AM