• Morocco's Jawad El Yamiq celebrates after the 1-0 World Cup quarter-final win against Portugal at Al Thumama Stadium on December 10, 2022. Getty
    Morocco's Jawad El Yamiq celebrates after the 1-0 World Cup quarter-final win against Portugal at Al Thumama Stadium on December 10, 2022. Getty
  • Yassine Bounou, Bilal El Khannouss, Reda Tagnaouti and Achraf Hakimi of Morocco celebrate the team's victory. Getty
    Yassine Bounou, Bilal El Khannouss, Reda Tagnaouti and Achraf Hakimi of Morocco celebrate the team's victory. Getty
  • Walid Regragui, coach of Morocco, celebrates with the team. Getty
    Walid Regragui, coach of Morocco, celebrates with the team. Getty
  • Yahya Attiat-Allah of Morocco celebrates. Getty
    Yahya Attiat-Allah of Morocco celebrates. Getty
  • Morocco's Youssef En-Nesyri celebrates after scoring the only goal. Reuters
    Morocco's Youssef En-Nesyri celebrates after scoring the only goal. Reuters
  • Morocco's Youssef En-Nesyri heads home in the first half. AP
    Morocco's Youssef En-Nesyri heads home in the first half. AP
  • Portugal's Otavio, Bruno Fernandes and Ruben Neves argue with referee Facundo Tello. Reuters
    Portugal's Otavio, Bruno Fernandes and Ruben Neves argue with referee Facundo Tello. Reuters
  • Morocco manager Walid Regragui. EPA
    Morocco manager Walid Regragui. EPA
  • Portugal's Ruben Dias with Diogo Dalot. Getty
    Portugal's Ruben Dias with Diogo Dalot. Getty
  • Moussef En-Nesyri scores for Morocco. Reuters
    Moussef En-Nesyri scores for Morocco. Reuters
  • Portugal's Cristiano Ronaldo runs with the ball after coming on in the second half. AP
    Portugal's Cristiano Ronaldo runs with the ball after coming on in the second half. AP
  • Portugal's Bruno Fernandes goes down in the box but no penalty was given. Getty
    Portugal's Bruno Fernandes goes down in the box but no penalty was given. Getty
  • Portugal's Goncalo Ramos is helped up by Ruben Dias and Otavio. Reuters
    Portugal's Goncalo Ramos is helped up by Ruben Dias and Otavio. Reuters
  • Morocco's Achraf Hakimi goes head-to-head with Otavio of Portugal. EPA
    Morocco's Achraf Hakimi goes head-to-head with Otavio of Portugal. EPA
  • Portugal's Cristiano Ronaldo talks with the referee Facundo Tello. AP
    Portugal's Cristiano Ronaldo talks with the referee Facundo Tello. AP
  • Morocco's Romain Saiss is carried off in the second half. Getty
    Morocco's Romain Saiss is carried off in the second half. Getty
  • Goncalo Ramos of Portugal reacts after missing a chance. Getty
    Goncalo Ramos of Portugal reacts after missing a chance. Getty
  • Phtographers surround Portugal subsitute Cristiano Ronaldo before the match. AP
    Phtographers surround Portugal subsitute Cristiano Ronaldo before the match. AP

Morocco stars Ounahi, Boufal and Amrabat have opened the window to January moves


Ian Hawkey
  • English
  • Arabic

He was, for the great and the good of elite football, simply “the No 8”.

“I’m sorry but I forget his name,” exclaimed Luis Enrique, after the Spain team he coached had just been knocked out of the World Cup by Morocco, “but the No 8 was a very impressive surprise. He never stopped running. He played so well”.

Then there was Jose Mourinho, who knew a few more details about the awesome No 8. The Roma manager, whose native Portugal would be next on Morocco’s list of conquests through their history-making run to the semi-finals of Qatar 2022, revealed his admiration. “The No 8, who plays for Angers, was absolutely incredible,” Mourinho said in an interview.

“My word,” sighed Luis Enrique, “where did this guy come from?”

The answer to that is its own fairytale, because 22-year-old Azzedine Ounahi, Morocco’s industrious, creative and bold No 8, was, barely 19 months ago, playing in the French third division for Avranches. The rise in the last six weeks has been meteoric. The real question now is not so much "Where did this guy come from?" but "where is he going next?"

It is unusual for a modern World Cup to be a genuine shop window for talent. Most clubs who invest heavily in transfers have broad scouting networks devoted to identifying potential while players are still teenagers, armed with television footage of even the most remote youth tournaments and data analyses supplied by specialist agencies.

But Morocco’s lesser-known talents surprised many coaches other than Luis Enrique during the World Cup. Several Moroccans are about to animate the winter transfer window when it opens at the beginning of January.

At Angers, Morocco’s success is a double-edged sword. Under contract at the club are Soufiane Boufal, the winger who gave constructive flair to Walid Regragui’s well-organised and confident team through the eye-catching wins over Belgium, Spain – on penalties – and Portugal, as well as Ounahi, who the club had the foresight to sign from Avranches in the summer of 2021 and, a year later, to extend his deal until 2026.

Boufal, whose contract expires in 2024, has indicated he wants to depart, and at 29, to move quickly to a club that will give him a better platform for the last of his peak years. Ounahi, meanwhile, has been the subject of numerous enquiries.

Morocco stars welcomed home

  • King Mohammed VI, Crown Prince Moulay El Hassan and Prince Moulay Rachid pose with the Moroccan national football team at the royal palace in Rabat. EPA
    King Mohammed VI, Crown Prince Moulay El Hassan and Prince Moulay Rachid pose with the Moroccan national football team at the royal palace in Rabat. EPA
  • King Mohammed with the country's football team and their relatives at the royal palace. AFP
    King Mohammed with the country's football team and their relatives at the royal palace. AFP
  • Moroccans cheer on their national football team in Rabat after their heroics in reaching the World Cup semi-finals in Qatar. EPA
    Moroccans cheer on their national football team in Rabat after their heroics in reaching the World Cup semi-finals in Qatar. EPA
  • Moroccans show their support for their football team in Rabat. EPA
    Moroccans show their support for their football team in Rabat. EPA
  • People in Rabat wave flags and chant 'ole, ole, ole, ole, Maghreb, Maghreb' — the Arabic name for Morocco. EPA
    People in Rabat wave flags and chant 'ole, ole, ole, ole, Maghreb, Maghreb' — the Arabic name for Morocco. EPA
  • The Atlas Lions became the first North African and first Arab nation to reach the semi-finals of the Fifa World Cup. AP
    The Atlas Lions became the first North African and first Arab nation to reach the semi-finals of the Fifa World Cup. AP
  • Crowds took to the streets, hoping to catch a glimpse of the players who travelled from the airport into the capital on an open-top bus. AP
    Crowds took to the streets, hoping to catch a glimpse of the players who travelled from the airport into the capital on an open-top bus. AP
  • The heroics of Morocco players won them fans across the world. AFP
    The heroics of Morocco players won them fans across the world. AFP
  • Cheering fans in Rabat celebrate with flares as Morocco's players pass through the city on an open-top bus on Tuesday, December 20, 2022. Reuters
    Cheering fans in Rabat celebrate with flares as Morocco's players pass through the city on an open-top bus on Tuesday, December 20, 2022. Reuters
  • Fans light flares during the Morocco team's homecoming parade in central Rabat. AP
    Fans light flares during the Morocco team's homecoming parade in central Rabat. AP
  • Morocco's Nayef Aguerd and Abde Ez during the bus parade in Rabat. Reuters
    Morocco's Nayef Aguerd and Abde Ez during the bus parade in Rabat. Reuters
  • The Morocco players wave to fans from their team bus as they parade through central Rabat. AP
    The Morocco players wave to fans from their team bus as they parade through central Rabat. AP
  • The Morocco players are welcomed home by fans in Rabat. AP
    The Morocco players are welcomed home by fans in Rabat. AP
  • The Morocco players are greeted by fans in Rabat. AP
    The Morocco players are greeted by fans in Rabat. AP
  • Morocco players parade through the streets of Rabat. Reuters
    Morocco players parade through the streets of Rabat. Reuters
  • Morocco players wave flags on their team bus as fans celebrate with flares. Reuters
    Morocco players wave flags on their team bus as fans celebrate with flares. Reuters
  • People gather in Rabat to welcome the Morocco team home. AP
    People gather in Rabat to welcome the Morocco team home. AP
  • Morocco players on the bus before the start of the parade. Reuters
    Morocco players on the bus before the start of the parade. Reuters
  • Fans prepare for the return of the Morocco football team with flags in the capital Rabat. Reuters
    Fans prepare for the return of the Morocco football team with flags in the capital Rabat. Reuters
  • Crowds gather to welcome the team. AP
    Crowds gather to welcome the team. AP
  • Moroccans gathered on their balconies and hung flags in anticipation of the team's return. Reuters
    Moroccans gathered on their balconies and hung flags in anticipation of the team's return. Reuters
  • The Morocco players stand on their open-top bus. Reuters
    The Morocco players stand on their open-top bus. Reuters
  • The bus took the players from the airport to Rabat, with fans gathering along the way to welcome their heroes. Reuters
    The bus took the players from the airport to Rabat, with fans gathering along the way to welcome their heroes. Reuters
  • Fans greeted the bus with cheers and songs as darkness fell in Rabat. AP
    Fans greeted the bus with cheers and songs as darkness fell in Rabat. AP
  • Jubilant crowds lit flares and partied in central Rabat. Reuters
    Jubilant crowds lit flares and partied in central Rabat. Reuters
  • Morocco's Abderrazak Hamdallah and teammates arrive at the airport before their bus parade. Reuters
    Morocco's Abderrazak Hamdallah and teammates arrive at the airport before their bus parade. Reuters
  • Morocco ended fourth after losing to Croatia in the third-place play-off. Reuters
    Morocco ended fourth after losing to Croatia in the third-place play-off. Reuters

“We’ve had approaches from big clubs and medium-sized clubs,” the Angers president Said Chabane told the French broadcaster RTL. “They are coming from all over: Italy, Spain, England, France.”

The Angers plan, Chabane added, would be a sale agreement for summer 2023, with Ounahi remaining at Angers on loan for the remainder of this season.

Angers need Ounahi. They are bottom of Ligue 1, already five points from relegation safety. But the club also need liquidity, being under tight restrictions on their spending from the body that monitors and controls club finances in French professional football. An offer representing a vast profit on Ounahi, who Angers signed for under €100,000, will probably be irresistible, even if it comes without a loan-back arrangement.

Removing the restless Boufal, one of the higher earners at Angers, from the wage-bill and gaining a transfer fee – the club hope for as much as €10m – would also relieve the financial pressures.

Chabane admitted: “You can never keep a player who wants to leave,” and he recognises Ounahi’s ambition.

The more ardent suitors are believed to include Leicester City. Chabane has set an optimistic asking price of €45m, although offers of €25m and upwards will be favourably considered. Because of the unusually short period between the end of this World Cup – staged in winter and finishing two weeks ahead of the shorter of the calendar’s transfer windows, with just January to complete deals – there is an extra urgency to advance negotiations.

Morocco's path to the semi-final

  • GROUP STAGE: Morocco 0-0 Croatia: Sofyan Amrabat and his Morocco teammates greet fans after their opening match of World Cup 2022 Group F ended in a draw at Al Bayt Stadium in Al Khor on November 23, 2022. EPA
    GROUP STAGE: Morocco 0-0 Croatia: Sofyan Amrabat and his Morocco teammates greet fans after their opening match of World Cup 2022 Group F ended in a draw at Al Bayt Stadium in Al Khor on November 23, 2022. EPA
  • Croatia's Lovro Majer is challenged by Morocco captain Romain Saiss. Morocco were widely praised for holding the 2018 runners-up to a goalless draw. AFP
    Croatia's Lovro Majer is challenged by Morocco captain Romain Saiss. Morocco were widely praised for holding the 2018 runners-up to a goalless draw. AFP
  • Belgium 0-2 Morocco: Achraf Hakimi, left, and Noussair Mazraoui celebrate after Morocco's second goal during their World Cup Group F match at Al Thumama Stadium on November 27, 2022. This is the match that kick-started Morocco's incredible run in Qatar. Getty
    Belgium 0-2 Morocco: Achraf Hakimi, left, and Noussair Mazraoui celebrate after Morocco's second goal during their World Cup Group F match at Al Thumama Stadium on November 27, 2022. This is the match that kick-started Morocco's incredible run in Qatar. Getty
  • Morocco's Sofyan Amrabat challenges Amadou Onana of Belgium. Amrabat emerged as a midfield enforcer for Morocco, who remained unbeaten in the group stage. Getty
    Morocco's Sofyan Amrabat challenges Amadou Onana of Belgium. Amrabat emerged as a midfield enforcer for Morocco, who remained unbeaten in the group stage. Getty
  • Canada 1-2 Morocco: Morocco's Youssef En-Nesyri, left, celebrates with Sofiane Boufal after scoring his side's second goal at Al Thumama Stadium on December 1, 2022. The African nation secured their place in the World Cup last 16 for first time since 1986. AP
    Canada 1-2 Morocco: Morocco's Youssef En-Nesyri, left, celebrates with Sofiane Boufal after scoring his side's second goal at Al Thumama Stadium on December 1, 2022. The African nation secured their place in the World Cup last 16 for first time since 1986. AP
  • Morocco's Sofyan Amrabat, left, and Alphonso Davies of Canada battle for possession. Goals from Hakim Ziyech and Youssef En-Nesyri ensured the North Africans finished top of Group F. AP
    Morocco's Sofyan Amrabat, left, and Alphonso Davies of Canada battle for possession. Goals from Hakim Ziyech and Youssef En-Nesyri ensured the North Africans finished top of Group F. AP
  • ROUND-OF-16: Morocco 0-0 Spain (Morocco win on penalties). Morocco players celebrate after their win in the last-16 match against Spain at the Education City Stadium on December 06, 2022. The North African nation made it to the quarter-finals for first time. Getty
    ROUND-OF-16: Morocco 0-0 Spain (Morocco win on penalties). Morocco players celebrate after their win in the last-16 match against Spain at the Education City Stadium on December 06, 2022. The North African nation made it to the quarter-finals for first time. Getty
  • Alvaro Morata of Spain after missing chance during the last-16 match against Morocco. Achraf Hakimi converted the decisive spot kick for Morocco with a cheeky 'Panenka' in the penalty shoot-out. Getty
    Alvaro Morata of Spain after missing chance during the last-16 match against Morocco. Achraf Hakimi converted the decisive spot kick for Morocco with a cheeky 'Panenka' in the penalty shoot-out. Getty
  • QUARTER-FINALS: Morocco 1-0 Portugal. Cristiano Ronaldo of Portugal looks dejected after his team's defeat in the World Cup quarter-final at Al Thumama Stadium on December 10, 2022. Getty
    QUARTER-FINALS: Morocco 1-0 Portugal. Cristiano Ronaldo of Portugal looks dejected after his team's defeat in the World Cup quarter-final at Al Thumama Stadium on December 10, 2022. Getty
  • Morocco's Sofiane Boufal, right, celebrates with his mother after his team's win in the World Cup quarter-final against Portugal. AP
    Morocco's Sofiane Boufal, right, celebrates with his mother after his team's win in the World Cup quarter-final against Portugal. AP
  • Morocco's goalkeeper Yassine Bounou, left, celebrates with Achraf Hakimi after guiding their team to the World Cup semi-final. AP
    Morocco's goalkeeper Yassine Bounou, left, celebrates with Achraf Hakimi after guiding their team to the World Cup semi-final. AP

At Fiorentina, where the lauded Sofyan Amrabat, 26, is under contract until 2024, enquiries are also being heard. Amrabat’s superb World Cup as enforcer of Morocco’s midfield had heightened interest from English clubs who had previously identified Amrabat’s energy and strength as suited to the Premier League.

Antonio Conte, the Tottenham head coach, was already an admirer from when he coached Inter during two of Amrabat’s three and half seasons in Italy. The player is reported to be enthusiastic about apparent Liverpool interest in him. Atletico Madrid are also keen, although they would not enter any auction at the top of Fiorentina’s lofty valuation of €50m-plus.

Other more established heroes of Morocco’s historic run are in demand. Captain Romain Saiss, who left Wolverhampton Wanderers for Besiktas only in August, is reportedly a target for France’s Lille and Spain’s Valencia.

Morocco vice-captain Hakim Ziyech has meanwhile returned to Chelsea, where he was open to being transferred out in the summer, more determined that if he continues to see as little first-team action as he did in the first three months of the club season – just one Premier League start out of a possible 13 – Chelsea should consider letting their World Cup semi-finalist explore alternatives.

2.0

Director: S Shankar

Producer: Lyca Productions; presented by Dharma Films

Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey

Rating: 3.5/5 stars

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206.4-litre%20V8%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E470bhp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E637Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh375%2C900%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
WORLD RECORD FEES FOR GOALKEEPERS

1) Kepa Arrizabalaga, Athletic Bilbao to Chelsea (£72m)

2) Alisson, Roma to Liverpool (£67m)

3) Ederson, Benfica to Manchester City (£35m)

4) Gianluigi Buffon, Parma to Juventus (£33m)

5) Angelo Peruzzi, Inter Milan to Lazio (£15.7m

FIXTURES

Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)

Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)

Friday, February 1
Final, Zayed Sports City Stadium (6pm)

BORDERLANDS

Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis

Director: Eli Roth

Rating: 0/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204-cyl%20turbo%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C600rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C500-4%2C000rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.9L%2F100km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh119%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
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

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Scoreline

Liverpool 3
Mane (7'), Salah (69'), Firmino (90')

Bournemouth 0

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000

Updated: December 23, 2022, 3:54 AM