Al Thumama Stadium in pristine condition for Qatar World Cup 2022 - in pictures

The World Cup 2022 in Qatar is about five months away. All 32 teams who will fight it out for the biggest prize in football have also been finalised, with Costa Rica clinching the last spot after defeating 10-man New Zealand 1-0 in their intercontinental play-off.

The focus of the teams and their supporters is now on the main tournament, with the venues the centre of attention in what will be the first World Cup in the Middle East.

Each venue in the country has a unique tale behind it. Like the 974 Stadium. The Ras Abu Aboud Stadium, as it is officially known, has a capacity of 40,000 and is basically a 'pop-up' stadium built out of shipping containers on Doha's waterfront.

The Al Thumama Stadium continues the trend of innovation. The 40,000-capacity stadium has been designed keeping tradition in mind. The stadium resembles a gahfiya, which is the cap worn underneath a ghutra.

With heat always a concern in the region, every seat has air conditioning vents below it throughout the stadium, which is a salient feature at all venues at the World Cup.

The 80,000-capacity Losail Stadium is the main venue for the World Cup and will host the final on December 18. The other locations for the showpiece event are the Al Bayt Stadium, Khalifa International Stadium, Ahmed bin Ali Stadium, Education City Stadium, and the Al Janoub Stadium.

Eight venues of Qatar World Cup 2022 and their capacity

On Women's Day

Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action

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The National Editorial: Is there much to celebrate on International Women's Day 2021?

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

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Company profile

Date started: January, 2014

Founders: Mike Dawson, Varuna Singh, and Benita Rowe

Based: Dubai

Sector: Education technology

Size: Five employees

Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.

Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)

Tips for job-seekers

Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Indian construction workers stranded in Ajman with unpaid dues

Saudi National Day

Meet the Saudi citizens for whom the UAE is a home from home

List of officials:

Referees: Chris Broad, David Boon, Jeff Crowe, Andy Pycroft, Ranjan Madugalle and Richie Richardson.

Umpires: Aleem Dar, Kumara Dharmasena, Marais Erasmus, Chris Gaffaney, Ian Gould, Richard Illingworth, Richard Kettleborough, Nigel Llong, Bruce Oxenford, Ruchira Palliyaguruge, Sundaram Ravi, Paul Reiffel, Rod Tucker, Michael Gough, Joel Wilson and Paul Wilson.