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
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Stadium 974 in Doha that will host matches at the 2022 Fifa World Cup. It has a capacity of 40,000. AFP -

The Khalifa International Stadium in Qatar. Capacity: 40,000. AFP -

The Khalifa International Stadium. AFP -

The Education City Stadium in Al Rayyan. Capacity: 45,000. AFP -

The Education City Stadium in Al Rayyan. AFP -

The Lusail Stadium is around 20 km north of Doha. Capacity: 80,000. AFP -

The Lusail Stadium in Qatar. AFP -

The Al Bayt Stadium in Al Khor. Capacity: 60,000. AFP -

The Al Janoub Stadium in Al Wakrah. Capacity: 40,000. AFP -

The Al Janoub Stadium in Al Wakrah, Qatar. AFP -

The Al Thumama Stadium in Doha. Capacity: 40,000. AFP -

The Ahmad Bin Ali Stadium in Al Rayyan. Capacity: 44,000. AFP -

The Ahmad Bin Ali Stadium. AFP
While you're here
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
It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Results
THE DRAFT
The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.
Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan
Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe
Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi
Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath
Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh
Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh
Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar
Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel
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Started: 2019
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