• Senegal fans flashed lasers in Egypt star Mohamed Salah's face as he stepped up to take a penalty during their World Cup 2022 play-off second leg at the Stade Me Abdoulaye Wade stadium in Dakar on Tuesday, March 29, 2022. Photo: Screengrab
    Senegal fans flashed lasers in Egypt star Mohamed Salah's face as he stepped up to take a penalty during their World Cup 2022 play-off second leg at the Stade Me Abdoulaye Wade stadium in Dakar on Tuesday, March 29, 2022. Photo: Screengrab
  • Mohamed Salah after failing to score his penalty kick against Senegal's goalkeeper Edouard Mendy during their World Cup 2022 qualifier. AP
    Mohamed Salah after failing to score his penalty kick against Senegal's goalkeeper Edouard Mendy during their World Cup 2022 qualifier. AP
  • Mohamed Salah of Egypt vies for the ball with Sadio Mane of Senegal during the World Cup 2022 qualifier. EPA
    Mohamed Salah of Egypt vies for the ball with Sadio Mane of Senegal during the World Cup 2022 qualifier. EPA
  • Mohamed Salah, left, is challenged by Sadio Mane at the Stade Me Abdoulaye Wade stadium in Dakar. AP
    Mohamed Salah, left, is challenged by Sadio Mane at the Stade Me Abdoulaye Wade stadium in Dakar. AP
  • Mohamed Salah, left, saw Egypt's World Cup 2022 hopes dashed by Senegal. AP
    Mohamed Salah, left, saw Egypt's World Cup 2022 hopes dashed by Senegal. AP
  • Egypt fans look dejected as they watch the World Cup 2022 play-off against Senegal in Cairo. Reuters
    Egypt fans look dejected as they watch the World Cup 2022 play-off against Senegal in Cairo. Reuters
  • Egypt supporters watch the second leg of the World Cup 2022 play-off in Cairo. AFP
    Egypt supporters watch the second leg of the World Cup 2022 play-off in Cairo. AFP
  • Egypt supporters during the second leg of the World Cup 2022 play-off. AFP
    Egypt supporters during the second leg of the World Cup 2022 play-off. AFP

Mohamed Salah's Egypt out of World Cup after penalty shoot-out defeat to Senegal


  • English
  • Arabic

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.

Mohamed Salah (L) of Egypt vies for the ball with Sadio Mane (R) of Senegal during the qualifying match at the Diamniadio Olympic Stadium in Dakar, Senegal, March 29, 2022. EPA
Mohamed Salah (L) of Egypt vies for the ball with Sadio Mane (R) of Senegal during the qualifying match at the Diamniadio Olympic Stadium in Dakar, Senegal, March 29, 2022. EPA

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.

Mohamed Salah, left, reacts after failing to score his penalty kick against Senegal's goalkeeper Edouard Mendy. AP Photo
Mohamed Salah, left, reacts after failing to score his penalty kick against Senegal's goalkeeper Edouard Mendy. AP Photo
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

SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%22%20Super%20Retina%20XDR%20OLED%2C%202796%20x%201290%2C%20460ppi%2C%20120Hz%2C%202000%20nits%20max%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%20always-on%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20A17%20Pro%2C%206-core%20CPU%2C%206-core%20GPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20iOS%2017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Triple%3A%2048MP%20main%20(f%2F1.78)%20%2B%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%205x%20telephoto%20(f%2F2.8)%3B%205x%20optical%20zoom%20in%2C%202x%20optical%20zoom%20out%3B%2010x%20optical%20zoom%20range%2C%20digital%20zoom%20up%20to%2025x%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2060fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3B%20Animoji%2C%20Memoji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2030fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204441mAh%2C%20up%20to%2029h%20video%2C%2025h%20streaming%20video%2C%2095h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030min%20(with%20at%20least%2020W%20adaptor)%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%2C%20second-generation%20Ultra%20Wideband%20chip%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP68%2C%20water-resistant%20up%20to%206m%20up%20to%2030min%3B%20dust%2Fsplash-resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual%20eSIM%20%2F%20eSIM%20%2B%20eSIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%20titanium%2C%20blue%20titanium%2C%20natural%20titanium%2C%20white%20titanium%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%20%3C%2Fstrong%3EiPhone%2015%20Pro%20Max%2C%20USB-C-to-USB-C%20woven%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh5%2C099%20%2F%20Dh5%2C949%20%2F%20Dh6%2C799%3C%2Fp%3E%0A
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

Updated: March 30, 2022, 5:03 AM