Egypt sealed their place in the Africa Cup of Nations final after defeating hosts Cameroon 3-1 in a penalty shootout on Thursday.
The tense match at the Olembe Stadium in Yaounde had finished goalless after extra-time but it was the Pharaohs that sealed their place in Sunday's final against Senegal after Cameroon fluffed their lines from the spot.
Three spot kicks in a row from Harold Moukoudi, James Lea Siliki and Clinton N'Jie were missed by the hosts — the first two saved by Egypt goalkeeper Mohamed Abou 'Gabaski' Gabal — meaning Salah was not required to take his team's final penalty.
The Egypt captain will now go up against his Liverpool teammate Sadio Mane in the final at the same venue. How Reds manager Jurgen Klopp feels about his two key attackers going all the way in a draining tournament is another matter.
It was Salah who enjoyed one of the game's first chances when he curled a first-time shot wide of target after eight minutes. But that was about as good as it got for Salah and Egypt in the first half.
Cameroon dominated possession and controlled the game but, unfortunately for them, the two best chances fell to defender Michael Ngadeu-Ngadjui, rather than attackers Aboubakar and Karl Toko Ekambi, who had scored all 11 of the team's goals in the tournament so far.
The first opportunity came after 18 minutes when Ngadeu-Ngadjui rose highest to meet a corner but his header thumped the top of the post and Egypt scrambled rebound behind before Aboubakar could pounce.
Another corner was sent in — this time hit low — that ended up with the big defender but he could not get his feet in order and completely fluffed the shot.
Cameroon were causing problems down the flanks and one cut-back fell to Toko Ekambi whose miss-hit shot sailed into the hands of goalkeeper Gabaski.
The half-time whistle went and Cameroon goalkeeper Andre Onana had yet to make a save but the Indomitable Lions and yet to score.
Aston Villa's Trezeguet came on after the break and — like the quarter-final win against Morocco — provided Egypt with some much-needed spark.
And the Pharaohs could — and should — have taken the lead just before the hour mark but, for once, the usually silky touch of Salah let him down.
The Liverpool attacker was sent clear on goal after a woeful Cameroon back-pass but instead of skipping round the onrushing Onana, Salah's touch was poor and the keeper was able to boot ball away. Salah took his frustration out on pitch, ripping chunks turf up with his hands.
At the other end, Toko Ekambi and Samuel Gouet went close for Cameroon. The Lyon forward saw his glancing effort from a whipped-in free-kick saved low down by Gabaski, while Mechelen midfielder Gouet smashed a sweet long-distanced strike just wide of target.
The match was then ambling towards extra-time when Egypt manager Queiroz, who had only just been booked for complaining to referee Bakary Gassama, lost the plot over what seemed very little.
The Portuguese coach was furious about what he felt was some kind of blow landed on one of his players and a red card followed leaving Queiroz ranting at the fourth official before being bundled off down the tunnel. He will now be missing for the final
The red mist had now descended on the Pharaohs bench as Queiroz's assistant Wael Gomaa was also shown a yellow card.
Right at the start of extra-time, substitute Siliki almost scored a freak goal to break the deadlock for Cameroon when his looping, drifting free-kick landed on the top of the net with Gabaski backpeddling furiously.
But tired legs were kicking in now. Salah had one weak shot wide of targets ten minutes into the opening extra period and Gabaski made a mess of a simple cross that Cameroon could not take advantage of.
Aboubakar saw a deflected effort loop over bar at start of second period but penalties looked inevitable until two minutes from the end when Cameroon fans must have feared the worst.
Ramadan Sobhi surged down the right leaving his man for dead and fired a low ball across the penalty area that somehow missed four Egypt players in the middle. And that was that — it was down to penalties where the pressure proved too much for Cameroon.
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Scoreline
Chelsea 1
Azpilicueta (36')
West Ham United 1
Hernandez (73')
Our legal consultant
Name: Dr Hassan Mohsen Elhais
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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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
25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
Landfill in numbers
• Landfill gas is composed of 50 per cent methane
• Methane is 28 times more harmful than Co2 in terms of global warming
• 11 million total tonnes of waste are being generated annually in Abu Dhabi
• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year
• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away
• 50 per cent of Abu Dhabi’s waste is from construction and demolition
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.