• CAMEROON RATINGS: Andre Onana, 7 - Forced into action when he tipped Fathi’s headed effort over the bar, and he came to the rescue again when he raced off his line to thwart Salah. Reuters
    CAMEROON RATINGS: Andre Onana, 7 - Forced into action when he tipped Fathi’s headed effort over the bar, and he came to the rescue again when he raced off his line to thwart Salah. Reuters
  • Jean-Charles Castelletto, 6 - Had little to do aside from a couple of half-chances. Replaced by Moukoudi late in the contest. EPA
    Jean-Charles Castelletto, 6 - Had little to do aside from a couple of half-chances. Replaced by Moukoudi late in the contest. EPA
  • Michael Ngadeu, 6 - Missed an absolute sitter after a beautiful flick from Anguissa with Egypt defenders static having seen his towering heading come crashing back off the crossbar just moments earlier. AFP
    Michael Ngadeu, 6 - Missed an absolute sitter after a beautiful flick from Anguissa with Egypt defenders static having seen his towering heading come crashing back off the crossbar just moments earlier. AFP
  • Nouhou Tolo, 7 - Nearly took the roof off with a firm tackle on Salah. Involved in a fiery exchange with Sobhi that led to Carlos Queiroz’s dismissal and survived a handball shout when Sobhi’s cross clipped his shoulder. Reuters
    Nouhou Tolo, 7 - Nearly took the roof off with a firm tackle on Salah. Involved in a fiery exchange with Sobhi that led to Carlos Queiroz’s dismissal and survived a handball shout when Sobhi’s cross clipped his shoulder. Reuters
  • Collins Fai, 7 - Did well to power away and find space, but he became the latest man to see his delivery collected by Egypt goalkeeper Gabal. Caught out of position as Egypt mustered a rare attack. EPA
    Collins Fai, 7 - Did well to power away and find space, but he became the latest man to see his delivery collected by Egypt goalkeeper Gabal. Caught out of position as Egypt mustered a rare attack. EPA
  • Samuel Oum Gouet, 6 - Picked up a yellow card for a challenge on Trezeguet. He was a fraction away from an absolute screamer when his drive flew just past the post. AP
    Samuel Oum Gouet, 6 - Picked up a yellow card for a challenge on Trezeguet. He was a fraction away from an absolute screamer when his drive flew just past the post. AP
  • Martin Hongla, 6 - Bent a beautiful pass down the touchline to slot in Ekambi late in the first half but the latter couldn’t find a cross. Got away with a calamitous backpass when Onana bailed him out with Salah clean-through. Reuters
    Martin Hongla, 6 - Bent a beautiful pass down the touchline to slot in Ekambi late in the first half but the latter couldn’t find a cross. Got away with a calamitous backpass when Onana bailed him out with Salah clean-through. Reuters
  • Andre-Frank Zambo Anguissa, 8 - Flicked Ngamaleu’s corner into a dangerous area. Twisted away from his marker before whipping in a beauty that was beaten away by the goalkeeper. Blazed widely over shortly after the restart. AFP
    Andre-Frank Zambo Anguissa, 8 - Flicked Ngamaleu’s corner into a dangerous area. Twisted away from his marker before whipping in a beauty that was beaten away by the goalkeeper. Blazed widely over shortly after the restart. AFP
  • Moumi Ngamaleu, 8 - Delivered cross after cross and he was unfortunate to see another inviting corner turned onto the bar by Ngadeu. AP
    Moumi Ngamaleu, 8 - Delivered cross after cross and he was unfortunate to see another inviting corner turned onto the bar by Ngadeu. AP
  • Vincent Aboubakar, 7 - Made a menace of himself up top in the first half but was quieter after the break. Came within a whisker of the opener goal when he poked inches wide. Calmly dispatched his penalty. AFP
    Vincent Aboubakar, 7 - Made a menace of himself up top in the first half but was quieter after the break. Came within a whisker of the opener goal when he poked inches wide. Calmly dispatched his penalty. AFP
  • Karl Toko Ekambi, 6 - Squandered another opportunity when his scuffed effort inside the box bobbled up off the turf and looped to Gabal. Drew a smart reaction from the latter when he flicked on Ngamaleu’s free-kick from the left. AFP
    Karl Toko Ekambi, 6 - Squandered another opportunity when his scuffed effort inside the box bobbled up off the turf and looped to Gabal. Drew a smart reaction from the latter when he flicked on Ngamaleu’s free-kick from the left. AFP
  • SUBS: Harold Moukoudi (on for Ekambi, ‘99), N/A - Did well to nudge the ball backwards with Trezeguet looking to connect with Mohamed’s cross. Denied from 12-yards with an awful spot-kick. Jean Onana (on for Hongla, 108’), N/A. AP
    SUBS: Harold Moukoudi (on for Ekambi, ‘99), N/A - Did well to nudge the ball backwards with Trezeguet looking to connect with Mohamed’s cross. Denied from 12-yards with an awful spot-kick. Jean Onana (on for Hongla, 108’), N/A. AP
  • James Lea Siliki (on for Gouet, ‘79), N/A - Wasn’t too far away when his free-kick dropped onto the roof of the net. Clinton Njie (on for Ngamaleu, ‘86) N/A. Christian Bassogog (on for Ekambi, ‘99), N/A. AFP
    James Lea Siliki (on for Gouet, ‘79), N/A - Wasn’t too far away when his free-kick dropped onto the roof of the net. Clinton Njie (on for Ngamaleu, ‘86) N/A. Christian Bassogog (on for Ekambi, ‘99), N/A. AFP
  • EGYPT RATINGS: Mohamed Abou Gabal, 9 - Showed good composure in the face of early pressure and produced a commanding punch to clear Anguissa’s inviting cross with Aboubakar lurking. Battled injury throughout and produced a monster display in the shoot-out. AP
    EGYPT RATINGS: Mohamed Abou Gabal, 9 - Showed good composure in the face of early pressure and produced a commanding punch to clear Anguissa’s inviting cross with Aboubakar lurking. Battled injury throughout and produced a monster display in the shoot-out. AP
  • Omar Kamal, 7 - Picked up the game’s first booking despite his protests when he checked Tolo in the 37th minute. Did enough to keep Cameroon out and he was replaced in the 85th minute. EPA
    Omar Kamal, 7 - Picked up the game’s first booking despite his protests when he checked Tolo in the 37th minute. Did enough to keep Cameroon out and he was replaced in the 85th minute. EPA
  • Mohamed Abdelmonem, 7 - Gave away a cheap free-kick when he fouled Ngamaleu and it almost proved costly with Gabal the saviour, getting down to collect the low cross. Crashed home an emphatic penalty. AFP
    Mohamed Abdelmonem, 7 - Gave away a cheap free-kick when he fouled Ngamaleu and it almost proved costly with Gabal the saviour, getting down to collect the low cross. Crashed home an emphatic penalty. AFP
  • Mahmoud Hamdy, 8 - Re-emerged with his head bandaged up following a clash of heads with Ngadeu, but it didn’t affect his decision making as he read the danger brilliantly to cut out a dangerous pass towards Aboubakar. AP
    Mahmoud Hamdy, 8 - Re-emerged with his head bandaged up following a clash of heads with Ngadeu, but it didn’t affect his decision making as he read the danger brilliantly to cut out a dangerous pass towards Aboubakar. AP
  • Ahmed Abou El Fotouh, 7 - Average display from the defender who struggled to cope with early bursts of pace from the men in green, but he’ll be happy with a clean sheet nonetheless. AFP
    Ahmed Abou El Fotouh, 7 - Average display from the defender who struggled to cope with early bursts of pace from the men in green, but he’ll be happy with a clean sheet nonetheless. AFP
  • Mohamed Elneny, 6 - The Arsenal man almost unleashed El Soleya with a classy pass out to the right, but the Pharaohs just ran out of pitch. Booked for dissent following a late challenge from Gouet on Trezeguet. Reuters
    Mohamed Elneny, 6 - The Arsenal man almost unleashed El Soleya with a classy pass out to the right, but the Pharaohs just ran out of pitch. Booked for dissent following a late challenge from Gouet on Trezeguet. Reuters
  • Hamdi Fathi, 6 - Endured a frustrating first half. Drew a dramatic reaction from his manager when he was deemed to have fouled Aboubakar before colliding with Anguissa in midfield, although he did force a fine save from Onana. Reuters
    Hamdi Fathi, 6 - Endured a frustrating first half. Drew a dramatic reaction from his manager when he was deemed to have fouled Aboubakar before colliding with Anguissa in midfield, although he did force a fine save from Onana. Reuters
  • Amr El Soleya, 6 - Struggled to provide an outlet in a first half where Egypt were second best and he was replaced by Aston Villa’s Trezeguet at the interval. AFP
    Amr El Soleya, 6 - Struggled to provide an outlet in a first half where Egypt were second best and he was replaced by Aston Villa’s Trezeguet at the interval. AFP
  • Mohamed Salah, 6 - Had his first sniff of goal in the 9th minute when his snapshot flew wide of the left post and wasted a huge chance when Onana reacted quickest to his loose touch. Showed more fire arguing with the referee at the end of the 90 than he did in the entire game. AP
    Mohamed Salah, 6 - Had his first sniff of goal in the 9th minute when his snapshot flew wide of the left post and wasted a huge chance when Onana reacted quickest to his loose touch. Showed more fire arguing with the referee at the end of the 90 than he did in the entire game. AP
  • Mostafa Mohamed, 6 - Caused more problems within two minutes of the restart that he did in the whole of the first half when he nodded towards goal, but Onana easily claimed and he offered little more. AFP
    Mostafa Mohamed, 6 - Caused more problems within two minutes of the restart that he did in the whole of the first half when he nodded towards goal, but Onana easily claimed and he offered little more. AFP
  • Omar Marmoush, 6 - Rolled along the turf almost as much as the ball in the final moments of the first-half. Showed excellent feet to recycle the play after finding himself down a blind alley in the box, but the move filtered out. AFP
    Omar Marmoush, 6 - Rolled along the turf almost as much as the ball in the final moments of the first-half. Showed excellent feet to recycle the play after finding himself down a blind alley in the box, but the move filtered out. AFP
  • SUBS: Trezeguet (on for El Soleya, ‘45), 6 - It took all of two minutes for him to be fouled for the first time. A couple of half-chances but little more. Emam Ashour (on for Kamal, ‘85), N/A. Mohanad Lasheen (on for Elneny, ‘86), N/A. Reuters
    SUBS: Trezeguet (on for El Soleya, ‘45), 6 - It took all of two minutes for him to be fouled for the first time. A couple of half-chances but little more. Emam Ashour (on for Kamal, ‘85), N/A. Mohanad Lasheen (on for Elneny, ‘86), N/A. Reuters
  • Ramadan Sobhi (on for Marmoush, ‘63), 6 - Thought he’d assisted a dramatic winner, but his driven cross somehow evaded everyone. Mohamed Sherif (on for Mohamed, ‘105), N/A. Zizo (on for Sherif, 118), N/A. Reuters
    Ramadan Sobhi (on for Marmoush, ‘63), 6 - Thought he’d assisted a dramatic winner, but his driven cross somehow evaded everyone. Mohamed Sherif (on for Mohamed, ‘105), N/A. Zizo (on for Sherif, 118), N/A. Reuters

Cameroon v Egypt Afcon ratings: Ngamaleu 8, Ekambi 6; Abou Gabal 9; Salah 6


  • English
  • Arabic

Goalkeeper Mohamed Abou Gabal was the star for Egypt as the the Pharaohs defeated hosts Cameroon 3-1 in a penalty shootout to reach the Africa Cup of Nations final on Thursday.

Cameroon converted only one of their four spot-kicks, with Gabal blocking two from Harold Moukoudi and James Lea-Siliki before Clinton Njie missed his attempt. Egypt converted all three of their kicks, with star Mohamed Salah not needed in the end.

Egypt will be aiming for a record-extending eighth Afcon title when they face Senegal in Sunday's final at the Olembe Stadium.

The game ended 0-0 after 120 minutes with the biggest flashpoint coming toward the end of regulation when Egypt coach Carlos Queiroz was sent off. He will now be banned from the touchline for Sunday’s final.

It was the first game back at the Olembe Stadium in Yaounde since eight fans died after a crush outside Cameroon’s last-16 game against Comoros last Monday.

"We are very proud of our achievement today but there is one more step to go," said Egypt assistant coach Diaa al-Sayed.

Cameroon, meanwhile, saw their hopes of Afcon glory on home soil ended in heartbreak. They now fight for third place against Burkina Faso.

"We are sad, and so are 27 million Cameroonians, but that's football," said coach Toni Conceicao.

Player ratings from the match can be seen in the picture gallery above.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

The Specs:

The Specs:

Engine: 2.9-litre, V6 twin-turbo

Transmission: 8-speed automatic

Power: 444bhp

Torque: 600Nm

Price: AED 356,580 incl VAT

On sale: now.

Nayanthara: Beyond The Fairy Tale

Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni

Director: Amith Krishnan

Rating: 3.5/5

MATCH INFO

Newcastle United 1 (Carroll 82')

Leicester City 2 (Maddison 55', Tielemans 72')

Man of the match James Maddison (Leicester)

THE SPECS

Engine: 1.6-litre turbo

Transmission: six-speed automatic

Power: 165hp

Torque: 240Nm

Price: From Dh89,000 (Enjoy), Dh99,900 (Innovation)

On sale: Now

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

Sunday:
GP3 race: 12:10pm
Formula 2 race: 1:35pm
Formula 1 race: 5:10pm
Performance: Guns N' Roses

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Expert advice

“Join in with a group like Cycle Safe Dubai or TrainYAS, where you’ll meet like-minded people and always have support on hand.”

Stewart Howison, co-founder of Cycle Safe Dubai and owner of Revolution Cycles

“When you sweat a lot, you lose a lot of salt and other electrolytes from your body. If your electrolytes drop enough, you will be at risk of cramping. To prevent salt deficiency, simply add an electrolyte mix to your water.”

Cornelia Gloor, head of RAK Hospital’s Rehabilitation and Physiotherapy Centre 

“Don’t make the mistake of thinking you can ride as fast or as far during the summer as you do in cooler weather. The heat will make you expend more energy to maintain a speed that might normally be comfortable, so pace yourself when riding during the hotter parts of the day.”

Chandrashekar Nandi, physiotherapist at Burjeel Hospital in Dubai
 

Manchester City transfers:

OUTS
Pablo Zabaleta, Bacary Sagna, Gael Clichy, Willy Caballero and Jesus Navas (all released)

INS
Ederson (Benfica) £34.7m, Bernardo Silva (Monaco) £43m 

ON THEIR WAY OUT?
Joe Hart, Eliaquim Mangala, Samir Nasri, Wilfried Bony, Fabian Delph, Nolito and Kelechi Iheanacho

ON THEIR WAY IN?
Dani Alves (Juventus), Alexis Sanchez (Arsenal)
 

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Rating: 2/5
 
Updated: February 04, 2022, 6:22 AM