Mohamed Salah scored one and set up the other as Egypt came from behind to beat Morocco in the Africa Cup of Nations quarter-final clash at the Ahmadou Ahidjo Stadium on Sunday.
Sofiane Boufal had put Morocco into a sixth-minute lead from the penalty spot after Ayman Ashraf brought down Achraf Hakimi in the box.
Salah, though, brought Egypt level when he tapped home early in the second half and the Liverpool attacker supplied the perfect pass for Aston Villa's Trezeguet to score the winner in extra time.
Egypt have not won the tournament since its record-extending seventh title in 2010. Salah made his debut for the national team the year after that triumph and is still searching for a first major title with his country.
Carlos Queiroz's side will now take on hosts Cameroon in the semi-finals in Yaounde on Thursday.
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Egypt may have to play that game with third-choice keeper Mohamed Sobhi, who came on for his international debut after Mohamed Abou Gabal — or Gabaski — hurt himself while palming Nayef Aguerd's header on to the bar near the end of normal time.
It all started so well for Morocco. It took Paris Saint-Germain star Hakimi just three minutes to make an impact as Ashraf failed to connect with the ball and chopped down the marauding full-back, leading to a penalty after a VAR monitor check by referee Maguette Ndiaye.
After fluffing a penalty against the Comoros, Morocco changed takers and Boufal did not let the Atlas Lions down, slotting his kick into the right corner sending Abou Gabal in the opposite direction.
Keen to atone for conceding the penalty, Ashraf forced a fine two-hand parried save out of Morocco goalkeeper Yassine Bounou midway through the opening half.
Egyptian defenders were not shy to shoot from long range and Ahmed Fatouh tested Bounou, with the Sevilla shot-stopper once again proving equal to the task.
The first half ended with Morocco in the lead, and little seen of Egypt captain and talisman Salah.
The Pharaohs replaced injured defender Ahmed Hegazy with Trezeguet at half-time and the forward was narrowly wide with a snap shot four minutes after the break.
Morocco were under the cosh and Egypt deservedly levelled on 53 minutes as Salah tapped in from close range after Bounou could only parry a Mohamed Abdelmonem header.
Tempers boiled over minutes from time after Hakimi objected to being fouled by Mostafa Mohamed, triggering pushing and shoving from the teams and both players were booked by the overworked referee.
As Morocco started to be more of a threat, Gabaski rescued Egypt with his save from Aguerd, although he injured himself in the process and would limp though to extra time when he would eventually be substituted.
Egypt went ahead on 100 minutes when three Moroccan defenders failed to stop Salah, whose cross was turned in at the far post by Trezeguet.
Egypt should have scored a third right at the end after Bounou came up for a free-kick. Morocco played it short but Egypt made a mess of their counter-attack and Salah shot into the side-netting.
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Director: Goran Hugo Olsson
Rating: 5/5
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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
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Favourite Emirati dish: I have so many because it has a lot of herbs and vegetables. Harees (oats with chicken) is one of them
Favourite place to go to: Dubai Mall because it has lots of sports shops.
Her motivation: My performance because I know that whatever I do, if I put the effort in, I’ll get results
During her free time: I like to drink coffee - a latte no sugar and no flavours. I do not like cold drinks
Pet peeve: That with every meal they give you a fries and Pepsi. That is so unhealthy
Advice to anyone who wants to be an ironman: Go for the goal. If you are consistent, you will get there. With the first one, it might not be what they want but they should start and just do it
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Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Killing of Qassem Suleimani
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.”