• South Korea celebrate their second goal scored by Oh Hyun-gyu. Reuters
    South Korea celebrate their second goal scored by Oh Hyun-gyu. Reuters
  • Iraq's Aymen Hussein scores their first goal. Reuters
    Iraq's Aymen Hussein scores their first goal. Reuters
  • Iraq's Aymen Hussein celebrates scoring their first goal. Reuters
    Iraq's Aymen Hussein celebrates scoring their first goal. Reuters
  • Aymen Hussein of Iraq celebrates scoring. Getty Images
    Aymen Hussein of Iraq celebrates scoring. Getty Images
  • Amjed Attwan of Iraq is tackled by Park Yong-woo of South Korea . Getty Images
    Amjed Attwan of Iraq is tackled by Park Yong-woo of South Korea . Getty Images
  • South Korea's Oh Se-hun celebrates with his teammates after scoring against Iraq. AP
    South Korea's Oh Se-hun celebrates with his teammates after scoring against Iraq. AP

South Korea edge past Iraq to go clear at top of 2026 World Cup qualifying group


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South Korea opened up a three-point cushion at the top of Group B after beating Iraq 3-2 in the third round of Asian qualifying for the 2026 World Cup on Tuesday.

The win took the Koreans on to 10 points with Iraq three behind as the hosts moved a step closer to sealing a place at the main event in two years' time.

Only the top two sides in each of three groups of six are guaranteed safe passage to the tournament in the US, Canada and Mexico, with the third and fourth-placed teams consigned to another round of play-offs.

Stoke City’s Bae Jun-ho came into South Korea's starting line-up at the Yongin Mireu Stadium in place of the injured Hwang Hee-chan and was involved early on but saw his shot blocked by the Iraqi defence.

The visitors fashioned their best chance of the half in the 38th minute when Rebin Sulaka’s long pass found Aymen Hussein who had dropped in behind Kim Min-jae but the forward couldn’t direct his header on target.

South Korea took the lead three minutes later following a flowing move starting with Seol Young-woo on the right, his cross finding Bae who laid it on for Oh Se-hun to sweep home his first international goal.

Iraq introduced Ali Jasim in place of Lucas Shlimon at the start of the second half and were rewarded when the youngster’s mazy run opened up space for Amjed Attwan to deliver a cross that was finished with an overhead kick by Hussein.

Home coach Hong Myung-bo reacted to the equaliser by making two substitutions with goalscorer Oh replaced by Oh Hyeon-gyu and Moon Seon-min taking the place of Bae. The duo then combined for a 74th minute goal – Moon’s driving run on the left creating an opportunity for Hyeon-gyu to slam home.

The hosts sealed victory nine minutes later when Lee produced a diving header to meet Lee Myung-jae’s cross, with Iraq pulling one back in the fifth minute of added time through Ibrahim Bayesh’s header.

Elsewhere, Japan’s perfect start to Group C came to an end as Tony Popovic’s Australia eked out a 1-1 draw with an own goal at either end at the Saitama Stadium.

Shogo Taniguchi’s blunder in the 58th minute had given the Australians an unlikely lead, and it took an error at the other end from Cameron Burgess 14 minutes from time to secure a point for Hajime Moriyasu’s side.

The draw moves the Japanese on to 10 points from four games. Australia move on to five points from four games, with four of those claimed since Popovic replaced Graham Arnold as head coach late last month.

Japan dominated possession but struggled to create clear-cut chances in the first half, with a deflected Kaoru Mitoma shot their best effort.

Takumi Minamino headed wide at the back post as Japan started the second half with the same attacking intent.

But Australia took a shock lead just a minute later when Sint-Truiden defender Taniguchi turned Lewis Miller's cross into his own net.

Burgess suffered the same fate for Australia soon after when he redirected substitute Keito Nakamura's cross into his own goal.

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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

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Crazy Rich Asians

Director: Jon M Chu

Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan

Four stars

Schedule for show courts

Centre Court - from 4pm UAE time

Johanna Konta (6) v Donna Vekic

Andy Murray (1) v Dustin Brown

Rafael Nadal (4) v Donald Young

 

Court 1 - from 4pm UAE time

Kei Nishikori (9) v Sergiy Stakhovsky

Qiang Wang v Venus Williams (10)

Beatriz Haddad Maia v Simona Halep (2)

 

Court 2 - from 2.30pm

Heather Watson v Anastasija Sevastova (18)

Jo-Wilfried Tsonga (12) v Simone Bolelli

Florian Mayer v Marin Cilic (7)

 

Ireland (15-1):

Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy

Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour

Coach: Joe Schmidt (NZL)

McIlroy's struggles in 2016/17

European Tour: 6 events, 16 rounds, 5 cuts, 0 wins, 3 top-10s, 4 top-25s, 72,5567 points, ranked 16th

PGA Tour: 8 events, 26 rounds, 6 cuts, 0 wins, 4 top-10s, 5 top-25s, 526 points, ranked 71st

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Range: 400km

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Torque: 175Nm

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The specs: 2018 Nissan Altima


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Engine: 2.5-litre in-line four-cylinder

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Transmission: Continuously variable tranmission

Fuel consumption, combined: 7.6L / 100km

Updated: October 15, 2024, 3:08 PM