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
“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
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
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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
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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