• France's forward Olivier Giroud celebrates after scoring in a friendly match against Ivory Coast at the Velodrome Stadium in Marseille. AFP
    France's forward Olivier Giroud celebrates after scoring in a friendly match against Ivory Coast at the Velodrome Stadium in Marseille. AFP
  • Olivier Giroud celebrates after scoring during a friendly between France and Ivory Coast at the Velodrome Stadium in Marseille, southern France. AFP
    Olivier Giroud celebrates after scoring during a friendly between France and Ivory Coast at the Velodrome Stadium in Marseille, southern France. AFP
  • France's Olivier Giroud scores his side's first goal with a header at the Velodrome Stadium in Marseille. AP
    France's Olivier Giroud scores his side's first goal with a header at the Velodrome Stadium in Marseille. AP
  • Olivier Giroud scores against Ivory Coast. AFP
    Olivier Giroud scores against Ivory Coast. AFP
  • Olivier Giroud scores against Ivory Coast at the Velodrome Stadium in Marseille. AFP
    Olivier Giroud scores against Ivory Coast at the Velodrome Stadium in Marseille. AFP
  • Olivier Giroud fights for the ball with Ivorian goalkeeper Badra Sangare. AFP
    Olivier Giroud fights for the ball with Ivorian goalkeeper Badra Sangare. AFP
  • France's midfielder Aurelien Tchouameni celebrates after scoring the winner against Ivory Coast. AFP
    France's midfielder Aurelien Tchouameni celebrates after scoring the winner against Ivory Coast. AFP

Olivier Giroud closes in on Thierry Henry's all-time scoring record for France


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Olivier Giroud moved within four goals of Thierry Henry's France all-time scoring record as he marked his return by netting his 47th international goal to help the world champions beat Ivory Coast 2-1 in a friendly on Friday.

Giroud, who had not been called up since his team were knocked out in the last 16 of the European Championship last year, cancelled out Nicolas Pepe's opener to close in on Henry's tally of 51 before Aurelie Tchouameni secured victory in stoppage time.

The AC Milan forward was included in the squad following Karim Benzema's injury.

"We had less stamina after the break but we were rarely in danger. We're a bit lucky to score that second goal but that's the name of the game," said manager Didier Deschamps.

"This match will help us improve ahead of the summer, and most importantly for what's coming up late this year."

"He [Giroud] still has this ability to score, especially with his head," Deschamps added. "Obviously he was happy about that. He is back in the squad, which he understands well. And so much the better for us."

With defending champions France already qualified for the World Cup, Deschamps gave debuts to Christopher Nkunku, who started, William Saliba, who came off the bench after an hour, and 29-year-old Jonathan Clauss, who came on for the last couple of minutes.

France got off to a shaky start but soon found their groove as Paul Pogba and Tchouameni dominated the midfield at a packed Stade Velodrome.

Pepe then burst into the area and fired a low cross-shot from the near post that beat goalkeeper Hugo Lloris after 19 minutes as the French defence was caught napping.

It took France three minutes to react with Giroud heading home from his club mate Theo Hernandez for the equaliser.

Les Bleus were rewarded three minutes into added time when Tchouameni headed his first goal from eight appearances off Matteo Guendouzi's corner.

France next take on South Africa in Lille on Tuesday as they continue the build-up to this year's World Cup in Qatar.

England's top 10 all-time goalscorers

  • =10) Frank Lampard: 29 goals in 106 appearances. Getty Images
    =10) Frank Lampard: 29 goals in 106 appearances. Getty Images
  • =10) Vivian Woodward: 29 goals in 23 appearances. Getty Images
    =10) Vivian Woodward: 29 goals in 23 appearances. Getty Images
  • =7) Tom Finney: 30 goals in 76 appearances. Getty Images
    =7) Tom Finney: 30 goals in 76 appearances. Getty Images
  • =7) Alan Shearer: 30 goals in 63 appearances. Allsport UK
    =7) Alan Shearer: 30 goals in 63 appearances. Allsport UK
  • =7) Nat Lofthouse. 30 goals in 33 appearances. Getty Images
    =7) Nat Lofthouse. 30 goals in 33 appearances. Getty Images
  • 6) Michael Owen: 40 goals in 89 appearances. Allsport
    6) Michael Owen: 40 goals in 89 appearances. Allsport
  • 5) Jimmy Greaves: 44 goals in 57 appearances. AP
    5) Jimmy Greaves: 44 goals in 57 appearances. AP
  • =3) Harry Kane: 48 goals in 67 appearances. AP
    =3) Harry Kane: 48 goals in 67 appearances. AP
  • =3) Gary Lineker: 48 goals in 80 appearances. AP
    =3) Gary Lineker: 48 goals in 80 appearances. AP
  • 2) Bobby Charlton: 49 goals in 106 appearances. Getty Images
    2) Bobby Charlton: 49 goals in 106 appearances. Getty Images
  • 1) Wayne Rooney: 53 goals in 120 appearances. Getty Images
    1) Wayne Rooney: 53 goals in 120 appearances. Getty Images
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

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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

Results:

First Test: New Zealand 30 British & Irish Lions 15

Second Test: New Zealand 21 British & Irish Lions 24

Third Test: New Zealand 15 British & Irish Lions 15

THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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Updated: March 26, 2022, 9:03 AM