• France forwards Kylian Mbappe, left, and Antoine Griezmann attend a training session in Clairefontaine-en-Yvelines on September 20, 2022 as part of the team's preparation for the upcoming Uefa Nations League fixtures. AFP
    France forwards Kylian Mbappe, left, and Antoine Griezmann attend a training session in Clairefontaine-en-Yvelines on September 20, 2022 as part of the team's preparation for the upcoming Uefa Nations League fixtures. AFP
  • France's forward Olivier Giroud, left, shares a joke with goalkeeper Alban Lafont. AFP
    France's forward Olivier Giroud, left, shares a joke with goalkeeper Alban Lafont. AFP
  • France defenders Benoit Badiashile, William Saliba, Adrien Truffert and forward Randal Kolo Munani during training. France face Austria at Stade de France on Friday before travelling to Denmark on Sunday. AFP
    France defenders Benoit Badiashile, William Saliba, Adrien Truffert and forward Randal Kolo Munani during training. France face Austria at Stade de France on Friday before travelling to Denmark on Sunday. AFP
  • France defender Benoit Badiashile controls the ball. AFP
    France defender Benoit Badiashile controls the ball. AFP
  • Kylian Mbappe attends a training session in Clairefontaine-en-Yveline. AFP
    Kylian Mbappe attends a training session in Clairefontaine-en-Yveline. AFP
  • France forward Randal Kolo Munani, goalkeeper Alban Lafont, defender Dayot Upamecano and midfielder Youssouf Fofana. AFP
    France forward Randal Kolo Munani, goalkeeper Alban Lafont, defender Dayot Upamecano and midfielder Youssouf Fofana. AFP
  • Antoine Griezmann, left, high-fives Kylian Mbappe. AFP
    Antoine Griezmann, left, high-fives Kylian Mbappe. AFP
  • France midfielder Youssouf Fofan, centre, watches the ball. AFP
    France midfielder Youssouf Fofan, centre, watches the ball. AFP
  • France head coach Didier Deschamps speaks with his staff. AFP
    France head coach Didier Deschamps speaks with his staff. AFP
  • France players attends a training session in Clairefontaine-en-Yvelines. AFP
    France players attends a training session in Clairefontaine-en-Yvelines. AFP
  • France forward Ousmane Dembele jokes with Kylian Mbappe. AFP
    France forward Ousmane Dembele jokes with Kylian Mbappe. AFP
  • France head coach Didier Deschamps. AFP
    France head coach Didier Deschamps. AFP
  • France forward Olivier Giroud, left, during training. AFP
    France forward Olivier Giroud, left, during training. AFP
  • France forward Kylian Mbappe controls the ball. AFP
    France forward Kylian Mbappe controls the ball. AFP
  • France forward Kylian Mbappe smiles next to head coach Didier Deschamps. AFP
    France forward Kylian Mbappe smiles next to head coach Didier Deschamps. AFP
  • Paris Saint-Germain's French forward Kylian Mbappe. AFP
    Paris Saint-Germain's French forward Kylian Mbappe. AFP

Headaches for France boss Deschamps over Griezmann, Pogba, Kante and stars of 2018 triumph


Ian Hawkey
  • English
  • Arabic

In the 18th minute of the last World Cup final, a deft free-kick from Antoine Griezmann opened the scoring, forcing an own goal that put France in control.

It’s rare sight these days to see Griezmann on the pitch so early in a fixture.

In that final Croatia would equalise 10 minutes later, but on a see-saw, thrilling night in Moscow, France mostly posed the harder questions.

Before half-time Blaise Matuidi’s pressure in the penalty box, as Griezmann applied his set-piece expertise again from a corner, provoked another error, a handball by Ivan Perisic, Griezmann converting the penalty.

Matuidi? He has not appeared on any pitch, anywhere since January and, at 35 and without a club, he edges towards his official retirement.

Goal number three in France’s 4-2 victory was a wonderful strike, set up by Griezmann for Paul Pogba to apply precision and power to a shot from the edge of the penalty area. Pogba was a headliner in this summer’s transfer window with the second move of his career from Manchester United to Juventus, but has not seen any competitive action at all since early April and because of his decision to delay, then belatedly undergo surgery on a knee problem, may not play for Juve this calendar year.

All of which preys on the mind of the coach, Didier Deschamps, who guided France to that World Cup triumph and has cherished the methods and many of the players who participated in the final. Various of them are out of sorts, one way or another, making Deschamps acutely aware of the relative powerlessness of the manager in international football.

France beat Croatia 4-2 in 2018 World Cup final - in pictures

  • France's Paul Pogba celebrates winning the 2018 World Cup in Russia. Reuters
    France's Paul Pogba celebrates winning the 2018 World Cup in Russia. Reuters
  • France players celebrate winning the last World Cup. Reuters
    France players celebrate winning the last World Cup. Reuters
  • France players celebrate winning the World Cup. Getty Images
    France players celebrate winning the World Cup. Getty Images
  • Coach Didier Deschamps is thrown into the air by his players. AP Photo
    Coach Didier Deschamps is thrown into the air by his players. AP Photo
  • French President Emmanuel Macron during the final. AP
    French President Emmanuel Macron during the final. AP
  • France fans on the Champs-Elysees avenue after defeating Croatia in the final. Reuters
    France fans on the Champs-Elysees avenue after defeating Croatia in the final. Reuters
  • Pogba celebrates scoring their third goal in the 4-2 win with Corentin Tolisso and teammates. Reuters
    Pogba celebrates scoring their third goal in the 4-2 win with Corentin Tolisso and teammates. Reuters
  • France's Hugo Lloris makes a save. Reuters
    France's Hugo Lloris makes a save. Reuters
  • Croatia's Ivan Perisic, second left, handles the ball to give away a penalty. AP
    Croatia's Ivan Perisic, second left, handles the ball to give away a penalty. AP
  • Croatia's Danijel Subasic reacts after Paul Pogba scored. Reuters
    Croatia's Danijel Subasic reacts after Paul Pogba scored. Reuters
  • Kylian Mbappe celebrates with team mates after scoring the fourth goal. Reuters
    Kylian Mbappe celebrates with team mates after scoring the fourth goal. Reuters
  • Mbappe and Croatia's Ivan Rakitic jump for the ball. AP
    Mbappe and Croatia's Ivan Rakitic jump for the ball. AP
  • Pogba scores the third goal. Reuters
    Pogba scores the third goal. Reuters

He’d like to see more of Griezmann in action at weekends. But the 31-year-old has spent his club season, at Atletico Madrid, so far in a bizarre situation, constrained by Atletico’s posture towards Griezmann’s parent club, Barcelona. The Catalans loaned him back to Atletico, where he previously spent five years, 13 months ago on a two-year deal that included a clause that said he would be permanently transferred for €40 million if he played more than half the matches he was available for.

A "match" is defined as meaning at least 45 minutes on the pitch. Having played 81 per cent of his available games in 2021-22 for Atletico, the club gave orders, in August, to head coach Diego Simeone that for the time being, Griezmann should play less than 45 minutes each game if possible.

Like clockwork, the France star has been coming on after the 60th minute, game after game, until a rare start in Sunday’s defeat in the Madrid derby. Atletico’s intention is to pressure Barcelona into lowering the sale price by threatening that they may get no transfer fee at all.

Deschamps, who has capped Griezmann 108 times, would prefer the forward to build his momentum to the World Cup in a less stop-start way, but can only shrug at how a squabble between clubs is affecting a key player.

France win 2021 Nations League final - in pictures

  • France celebrate with the trophy after winning the UEFA Nations League final against Spain in Milan, Italy, 10 October 2021. EPA
    France celebrate with the trophy after winning the UEFA Nations League final against Spain in Milan, Italy, 10 October 2021. EPA
  • France's goalkeeper Hugo Lloris watches as Mikel Oyarzabal gives Spain the lead. AP
    France's goalkeeper Hugo Lloris watches as Mikel Oyarzabal gives Spain the lead. AP
  • Oyarzabal (L) celebrates with forward Yeremi Pino. AFP
    Oyarzabal (L) celebrates with forward Yeremi Pino. AFP
  • France forward Karim Benzema celebrates levelling the scores. AFP
    France forward Karim Benzema celebrates levelling the scores. AFP
  • Kylian Mbappe fires the ball past Spain' goalkeeper Unai Simon to score his team's second goal. AP
    Kylian Mbappe fires the ball past Spain' goalkeeper Unai Simon to score his team's second goal. AP
  • Mbappe celebrates the winner. AP
    Mbappe celebrates the winner. AP
  • arim Benzema and Kylian Mbappe celebrate their victory at the end of the Nations League final. AFP
    arim Benzema and Kylian Mbappe celebrate their victory at the end of the Nations League final. AFP
  • Kylian Mbappe celebrates with his medal. AFP
    Kylian Mbappe celebrates with his medal. AFP
  • France's Kylian Mbappe kisses the trophy. EPA
    France's Kylian Mbappe kisses the trophy. EPA
  • Kylian Mbappe and Karim Benzema with the trophy. AFP
    Kylian Mbappe and Karim Benzema with the trophy. AFP
  • France's coach Didier Deschamps celebrates at the end of the final. AFP
    France's coach Didier Deschamps celebrates at the end of the final. AFP
  • France players celebrate with the trophy. EPA
    France players celebrate with the trophy. EPA
  • France' forward Antoine Griezmann celebrates with the trophy. AFP
    France' forward Antoine Griezmann celebrates with the trophy. AFP
  • France midfielder Paul Pogba celebrates with the trophy. AFP
    France midfielder Paul Pogba celebrates with the trophy. AFP

“Well,” he suggested, calling up Griezmann for the two Uefa Nations League matches – against Austria and Denmark – that represent the last gathering before World Cup training begins in November, “at least he won’t be tired. You have to look for the good side of his situation.”

Positives are harder to be found in Pogba’s long layoff and the chances of a midfielder who for most of the past six years has been more reliably dynamic for France than he was for United being in the best condition come late November are dwindling. After his surgery earlier this month an eight-week recuperation was forecast. Juventus say they do not expect to see him in action for them until January.

There is concern too, about the prospects for N’Golo Kante, the motor of Les Bleus in the summer of 2018. The Chelsea midfielder has missed, through injury, more than half his possible France matches in the period since then. Kante is on a long list of absentees for this fortnight’s gathering.

Karim Benzema, recalled by Deschamps last year after a five-year gap in his international career because he and the head coach had fallen out, is recovering from a muscle problem.

Likewise Lucas Hernandez, the Bayern Munich defender and a starter in the Moscow final. The obvious replacement for Hernandez, Presnel Kimpembe, of Paris Saint-Germain, suffered a hamstring injury that could keep him on the sidelines until the very end of October. Juventus’s Adrien Rabiot, best placed, in terms of his seniority, to cover some of the Pogba-Kante gap, is also out.

Croatia beat France 2-1 in Nations League - in pictures

  • Croatia midfielder Luka Modric, centre, celebrates scoring from the penalty spot in the Nations League, League A Group 1 match against France at the Stade de France in Saint-Denis, on the outskirts of Paris on June 13, 2022. Croatia won the match 1-0. AFP
    Croatia midfielder Luka Modric, centre, celebrates scoring from the penalty spot in the Nations League, League A Group 1 match against France at the Stade de France in Saint-Denis, on the outskirts of Paris on June 13, 2022. Croatia won the match 1-0. AFP
  • Croatia midfielder Luka Modric scores from the penalty spot against France. AFP
    Croatia midfielder Luka Modric scores from the penalty spot against France. AFP
  • Croatia midfielder Luka Modric is mobbed by teammates. AFP
    Croatia midfielder Luka Modric is mobbed by teammates. AFP
  • France forward Karim Benzema argues with referee Orel Grinfeld after the official awarded Croatia a penalty. AFP
    France forward Karim Benzema argues with referee Orel Grinfeld after the official awarded Croatia a penalty. AFP
  • Soccer Football - UEFA Nations League - Group A - France v Croatia - Stade de France, Saint-Denis, France - June 13, 2022 Croatia's Luka Modric celebrates after the match REUTERS / Gonzalo Fuentes TPX IMAGES OF THE DAY
    Soccer Football - UEFA Nations League - Group A - France v Croatia - Stade de France, Saint-Denis, France - June 13, 2022 Croatia's Luka Modric celebrates after the match REUTERS / Gonzalo Fuentes TPX IMAGES OF THE DAY
  • Croatia supporters celebrate their team's victory at the end of the UEFA Nations League - League A Group 1 football match between France and Croatia at the Stade de France in Saint-Denis, on the outskirts of Paris on June 13, 2022. (Photo by Thomas SAMSON / AFP)
    Croatia supporters celebrate their team's victory at the end of the UEFA Nations League - League A Group 1 football match between France and Croatia at the Stade de France in Saint-Denis, on the outskirts of Paris on June 13, 2022. (Photo by Thomas SAMSON / AFP)
  • France goalkeeper Mike Maignan throws the ball. AFP
    France goalkeeper Mike Maignan throws the ball. AFP
  • France forward Christopher Nkunku speaks with Croatia forward Josip Brekalo. AFP
    France forward Christopher Nkunku speaks with Croatia forward Josip Brekalo. AFP
  • Croatia forward Ante Budimir kicks the ball. AFP
    Croatia forward Ante Budimir kicks the ball. AFP
  • France forwards Karim Benzema, left, and Kylian Mbappe. AFP
    France forwards Karim Benzema, left, and Kylian Mbappe. AFP
  • France forward Karim Benzema jumps for the ball past Croatia defender Josip Sutalo. AFP
    France forward Karim Benzema jumps for the ball past Croatia defender Josip Sutalo. AFP
  • Croatia's Josip Sutalo, left, duels for the ball with France's Kylian Mbappe. AP Photo
    Croatia's Josip Sutalo, left, duels for the ball with France's Kylian Mbappe. AP Photo
  • France's Kylian Mbappe in action with Croatia's Luka Modric. Reuters
    France's Kylian Mbappe in action with Croatia's Luka Modric. Reuters
  • France's Adrien Rabiot and Croatia's Luka Modric. AFP
    France's Adrien Rabiot and Croatia's Luka Modric. AFP
  • France's Aurelien Tchouameni. AFP
    France's Aurelien Tchouameni. AFP

One blessing for Deschamps, who could be replaced by Zinedine Zidane after the World Cup, is that the Nations League matches were already a canvas for experimenting, for exploring alternatives to his tried-and-tested line-up for Qatar, where the group opponents will be Australia, Tunisia and Denmark.

That’s because the Nations League campaign has fallen flat already, with just two points yielded from four games.

Les Bleus were the Nations League title-holders, too, before they embarked on this edition of the Uefa tournament. Their insipid showing in their defence of it is a reminder that, however strong France’s resources seem on paper, they need key men fit and in form to still look like champions.

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai 

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

Last-16 Europa League fixtures

Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm 

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma  (one leg only)  8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm 

Wolves (1) Olympiakos (1) 11pm 

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

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

Updated: September 28, 2022, 8:48 AM