Wydad are one game away from winning the inaugural African Football League. AFP
Wydad are one game away from winning the inaugural African Football League. AFP
Wydad are one game away from winning the inaugural African Football League. AFP
Wydad are one game away from winning the inaugural African Football League. AFP

WAC aim to maintain Moroccan momentum by beating Sundowns in African Football League final


Ian Hawkey
  • English
  • Arabic

The baggage handlers at OR Tambo Airport in Johannesburg have been busy with silverware lately. The rugby union World Cup passed through their custody to be paraded before cheering crowds less than two weeks ago. There is cautious optimism South Africa’s in-form cricketers might soon be bringing home the equivalent trophy from India.

In between, football’s newest international prize has made its way through customs checks ready for presentation this weekend. The African Football League, AFL, launched this year as a pilot for what should become a fully-fledged African Super League will be lifted for the first time in Pretoria, its champions either Wydad of Casablanca, WAC, or the hosts of Sunday’s second leg of the final, Mamelodi Sundowns.

The main challenge for any fresh tournament is to eke out room for itself in football’s congested calendar and the AFL, whose slimline, inaugural version featured eight teams – one each from Morocco, Tunisia, Egypt, Nigeria, Angola, DR Congo, Tanzania and South Africa – in a two-legged knockout system has realised quickly the difficulties of muscling into restricted space.

While football’s constituency in South Africa is far broader than rugby’s or cricket’s, an awkward clash of scheduling threatened to obscure Sunday’s final.

The local league has assigned a Soweto derby, Kaizer Chiefs versus Orlando Pirates, the standout fixture in South African football, to this weekend. Once Sundowns reached the AFL final, the national broadcaster, the SABC, was facing the possibility that the decisive leg – delicately poised at 2-1 to WAC from the Casablanca meeting – would be obscured.

The derby would be filling Soccer City, the continent’s biggest stadium, at the same time as Loftus Versfeld, an hour up the highway was the stage for what the Confederation of African Football (CAF) like to think will become an era-defining, spectacular new cup. The potential conflict was eased by a late decision to shift Sundowns-WAC to Sunday, a day after Chiefs-Pirates.

The SABC will broadcast both, and in the case of the AFL final, is among live rights holders who extend well beyond the African continent, one of them Abu Dhabi Sports. Global viewing figures will be analysed closely by Patrice Motsepe, the president of CAF and, until he took up that role, the chairman of Sundowns.

The tournament is one of the major initiatives Motsepe has overseen in his two-and-a-half years as head of African Football’s governing body, its intention to galvanise pan-African club football in a way the CAF Champions League has struggled to do.

In certain regions, South Africa among them, interest in it lags behind domestic football. Many clubs complain about the arduous travel it entails in pursuit of limited prize money.

The AFL, concentrated around the continent’s wealthier clubs, cannot eliminate all those problems, but it aims to offer ever greater rewards. WAC and Sundowns, who will have made 14,000-mile round trips to play the two-legged final, are contesting a $4 million cheque, a long way shy of the €100 million pot Motsepe targeted when he unveiled his plans for an African Super League, but 40 per cent more than WAC received for winning the 2022 Champions League.

That mission took 13 matches to achieve. Sunday’s second leg of the AFL final will be their sixth match in this competition, after a comfortable 4-0 aggregate victory over Enyimba of Nigeria and a tighter semi, settled on penalties against Tunisia’s Esperance.

Sundowns’ progress was perhaps tougher: Petro de Luanda were beaten in Angola before a notable victory over Al Ahly, the holders of the Champions League, against whom the South Africans defended a 1-0 first-leg lead with a goalless draw in Cairo.

Mamelodi Sundowns midfielder Thapelo Maseko celebrates with teammates after scoring against Al Ahly during the African Football League semi-final first leg match in Pretoria. AFP
Mamelodi Sundowns midfielder Thapelo Maseko celebrates with teammates after scoring against Al Ahly during the African Football League semi-final first leg match in Pretoria. AFP

In Pretoria, where tens of thousands of loyalists have been given free tickets, they expect loud backing. With the away goals rule in operation, they also hope that a mean defence – unbreached through their first four AFL games – can preserve any advantage that their Moroccan centre-back Abdelmounaim Boutouil’s penalty in Casablanca might give them. A 1-0 Sundowns victory would be enough.

But history and the geographical power balance in African football favour WAC. The Champions League has been in North African hands for the last seven years, WAC claiming it twice in the period since Sundowns were the most recent sub-Saharan winners. And Moroccan football has never had such a powerful momentum.

Last month, the country was named as a co-host of the 2030 World Cup. Less than a year ago, the Atlas Lions, with three of WAC’s African club champions in the squad, were playing in a World Cup semi-final.

All historic firsts for the nation. This weekend Morocco can add another, by taking home the maiden African Football League, a trophy that hopes to become ever more coveted and valuable.

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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

At a glance

Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.

 

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Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30 

 

Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse

 

Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth

 

Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances

Notable Yas events in 2017/18

October 13-14 KartZone (complimentary trials)

December 14-16 The Gulf 12 Hours Endurance race

March 5 Yas Marina Circuit Karting Enduro event

March 8-9 UAE Rotax Max Challenge

Updated: November 10, 2023, 4:12 AM