• Fluminense's Jhon Arias, third from left, celebrates after scoring their opening goal from the penalty spot against Al Ahly in the Fifa Club World Cup semi-final at King Abdullah Sports City in Jeddah on Monday, December 18, 2023. AP
    Fluminense's Jhon Arias, third from left, celebrates after scoring their opening goal from the penalty spot against Al Ahly in the Fifa Club World Cup semi-final at King Abdullah Sports City in Jeddah on Monday, December 18, 2023. AP
  • Fluminense's John Kennedy celebrates scoring their second goal. Reuters
    Fluminense's John Kennedy celebrates scoring their second goal. Reuters
  • Fluminense's John Kennedy celebrates scoring their second goal. Reuters
    Fluminense's John Kennedy celebrates scoring their second goal. Reuters
  • Jhon Arias of Fluminense scores their first goal from the penalty spot. Getty Images
    Jhon Arias of Fluminense scores their first goal from the penalty spot. Getty Images
  • Fluminense's Jhon Arias, right, celebrates with German Cano after scoring their first goal. Reuters
    Fluminense's Jhon Arias, right, celebrates with German Cano after scoring their first goal. Reuters
  • Fluminense players celebrate their first goal. AFP
    Fluminense players celebrate their first goal. AFP
  • Fluminense's Marcelo reacts after he was fouled in the box to earn his side the penalty that led to their first goal. Reuters
    Fluminense's Marcelo reacts after he was fouled in the box to earn his side the penalty that led to their first goal. Reuters
  • Al Ahly's Yasser Ibrahim reacts after being injured. Reuters
    Al Ahly's Yasser Ibrahim reacts after being injured. Reuters
  • Fluminense's Felipe Melo tackles Al Ahly's Percy Tau. AP
    Fluminense's Felipe Melo tackles Al Ahly's Percy Tau. AP
  • Fluminense's Marcelo in action with Al Ahly's Akram Tawfik. Reuters
    Fluminense's Marcelo in action with Al Ahly's Akram Tawfik. Reuters
  • Al Ahly's Marwan Attia in action with Fluminense's Samuel Xavier. Reuters
    Al Ahly's Marwan Attia in action with Fluminense's Samuel Xavier. Reuters
  • Fluminense's Keno closes down Ahly's Mohamed Abdelmonem. AFP
    Fluminense's Keno closes down Ahly's Mohamed Abdelmonem. AFP
  • Fourth official Tori Penso shakes hands with Fluminense's Felipe Melo before the match. Reuters
    Fourth official Tori Penso shakes hands with Fluminense's Felipe Melo before the match. Reuters
  • Fluminense's Jhon Arias reacts after a chance. Reuters
    Fluminense's Jhon Arias reacts after a chance. Reuters
  • Fans show their support from the stands before the game. Getty Images
    Fans show their support from the stands before the game. Getty Images

Fluminense edge out Al Ahly in Club World Cup semi-final thriller


John McAuley
  • English
  • Arabic

Those still questioning the value of the Fifa Club World Cup would have been wise to tune in their televisions on Monday night to Saudi Arabia.

At King Abdullah Sports City in Jeddah, not quite full but regardless a constant cacophony of noise, the champions of South America and their African equivalents went at each other like competing heavyweight boxers hell-bent on landing a knockout blow.

The competition has always felt the preserve of everyone contesting it other than perhaps Europe’s elite, or more specifically the English establishment, a coveted crown from South America to Asia and the majority of places in between.

That’s why Marcelo, Fluminense’s trophy-hoarding full-back, set about everything on Monday at a pace that belied his 35-and-a-half years. That despite having won the tournament four times to this point with Real Madrid.

The same could be said for rival Hussein El Shahat’s incredible zest and sense of purpose; this was the Al Ahly winger’s 14th Club World Cup appearance, extending the record that for some time has belonged to him. Given his gusto, it could have been his first.

What’s more, El Shahat has in his locker already a silver medal, and a bronze. But clearly on Monday the Egyptian had fixed his focus purely on the quest for gold.

Then again, they all did. For much of the match, the rendezvous resembled a basketball game, less a football semi-final. Perhaps that was just it: the prize being played for, the carrot coaxing this effort from the competing continental kings, was Friday’s showpiece, where they would face either favourites Manchester City or potential upstarts Urawa Red Diamonds. For both Fluminense and Ahly, it promised a chance at a first global title.

So, from the moment Percy Tau set the tone by sending a deflected effort over the Fluminense goal on three minutes, it was rock ‘em, sock ‘em stuff.

There were only nine minutes gone when Colombia’s Jhon Arias cannoned a volley off the Ahly upright; El Shahat, whose goal in the previous round against hosts Al Ittihad hauled him alongside Karim Benzema as the only players to score in four separate editions, attempted a lob from fully 50 yards.

Felipe Melo, formerly of Juventus, Galatasaray and Inter Milan, and five years Marcelo’s elder, threw himself as if his life depended on it to prevent Tau as he bore down on goal. At the other end, Yasser Ibrahim lunged defiantly to deny Arias.

Then, the woodwork did his job for him, again. Once more, Arias sent a volley thudding off the Ahly post, via a slight deflection. When your luck’s not in, eh?

Not long after the half hour, Ahly thought they were in front. They really should have been. But Mahmoud Kahraba, meeting El Shahat’s looping deflected shot, headed straight at Fabio from close range. Tau sent the rebound beyond the crossbar.

Defying seemingly all odds, the sides kept up the back and forward from then on in.

At the beginning of the second half, 2023 Copa Libertadores Golden Boot German Cano drilled a fierce drive inches wide that had Ahly goalkeeper Mohamed El Shenawy scrambling. Moments later, Kahraba was sent free but didn’t connect properly with his shot.

Soon, Marcelo had a shot that ricocheted off an opponent and forced him to thrust his head in his hands. Melo prevented a certain goal by flicking a cross away from the onrushing Kahraba. Fabio saved superbly, down low, from El Shahat. Just more than an hour gone, and the scoreboard read 0-0? How so? It was barely believable.

Then, it all changed. On 70 minutes, Marcelo nutmegged Tau, got on his other side and was felled. Not to be outdone a third time, Arias placed his penalty brilliantly inside Ahly’s left-hand post.

Still, the game reverted to type. Seconds later, El Shahat played in Tau over the top, only for the South African to head right at Fabio with the goal there for the taking. Substitute Taher Mohamed, too, flicked an effort directly towards the Fluminense No 1. El Shenawy thwarted Cano when through on goal. At the other end, Karim Fouad lashed his shot from range into Fabio’s grateful gloves.

Barely into stoppage time, Fluminense made safe the result. Latching on to a loose ball, they broke, and substitute John Kennedy stepped inside his marker and dispatched a fine shot low past El Shenawy.

The Fluminense bench raced to him in celebration, Ahly’s players crumpled to the turf. A gripping, absorbing, seesaw battle had ended 2-0 to Fluminense, the Brazilians dreaming now of Friday’s final and what it holds.

Ahly, beaten but in no way bowed, must pick themselves up and go again, although a play-off for third will leave them mulling over what might have been.

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'Ghostbusters: From Beyond'

Director: Jason Reitman

Starring: Paul Rudd, Carrie Coon, Finn Wolfhard, Mckenna Grace

Rating: 2/5

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

MATCH INFO

Manchester City 6 Huddersfield Town 1
Man City: Agüero (25', 35', 75'), Jesus (31'), Silva (48'), Kongolo (84' og)
Huddersfield: Stankovic (43')

Company%20profile
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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

Match info:

Burnley 0

Manchester United 2
Lukaku (22', 44')

Red card: Marcus Rashford (Man United)

Man of the match: Romelu Lukaku (Manchester United)

Generation Start-up: Awok company profile

Started: 2013

Founder: Ulugbek Yuldashev

Sector: e-commerce

Size: 600 plus

Stage: still in talks with VCs

Principal Investors: self-financed by founder

Updated: December 19, 2023, 9:47 AM