Sadio Mane scored the decisive penalty to send Senegal to the World Cup finals while his Liverpool teammate Mohamed Salah suffered heartbreak for Egypt.
Mane delivered the winning spot kick as Senegal beat Egypt 3-1 at the end of a tempestuous World Cup playoff second leg in Dakar on Tuesday to win a place in Qatar.
Boulaye Dia netted a fourth-minute goal as Senegal won the second leg 1-0 for a 1-1 aggregate draw at the new Diamniadio Olympic Stadium, which was packed with a capacity 50,000 crowd hours before kickoff.
The nerve-filled shoot-out started with four misses, including from both captains - Kalidou Koulibaly and then Salah - but Mane won the shoot-out, repeating his heroics after last month's Africa Cup of Nations final.
Egypt had netted a fourth-minute goal last Friday in the first leg in Cairo but that advantage was quickly eroded as Dia bundled home.
Idrissa Gana Gueye's free kick was cleared in the wrong direction by Egypt defender Ahmed Fattouh and the own goal meant the aggregate scores were level.
Senegal dominated the exchanges although the game was often interrupted by niggly fouls, gamesmanship and occasional pushing and shoving between the anxious players.
It did not help that both coaches - Aliou Cisse for Senegal and Carlos Queiroz for Egypt - spent much of the match shouting at the match officials from the touchline.
Senegal could have settled the tie inside the 90 minutes as Ismaila Sarr spurned a golden chance in the 82nd.
He was put free on goal by Mane’s defence-splitting pass but with goalkeeper Mohamed El Shennawy rushing out to close the angle, Sarr put the ball wide of the target.
Egypt’s best chance of the match fell to substitute Ahmed Zizo, who was served up an opportunity by Salah’s cross but he put his header narrowly wide.
In extra time, Senegal could also have avoided the shoot-out but Pape Abou Cisse had two efforts well stopped by El Shennawy and Pape Gueye shot wide.
In the shoot-out, the first four penalties were wasted before Sarr put Senegal ahead and Bamba Dieng made it 2-1 before Edouard Mendy saved from Mostafa Mohamed.
That gave Mane the opportunity to be a hero all over again with Senegal’s fifth kick, which he blasted straight down the middle to book their World Cup ticket.
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
'Unrivaled: Why America Will Remain the World’s Sole Superpower'
Michael Beckley, Cornell Press
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory