It was honours even between Iraq and Jordan after they were forced to settle for a goalless draw in their World Cup Group B qualifier on Thursday.
The stalemate left things unchanged for Jordan and Iraq in Group B as they stayed in second and third, respectively, both on eight points – five points behind leaders South Korea – and still very much in the hunt for a place for the finals in 2026.
In front of a bumper crowd at Basra International Stadium, Jordan dominated proceedings in the first half with Iraqi goalkeeper Ahmed Basil pulling of a series of saves that ensured the game remained goalless at the break.
But it was Iraq that nearly broke the deadlock two minutes after the restart when Aymen Hussein's header from Hussein Ali’s cross was saved by Jordan keeper Yazeed Abulaila.
Despite Iraq's pressure for much of the second period, it was Basil who was the busier of the two keepers as full-time approached, saving efforts from substitute Mahmoud Al Mardi and Mohannad Abu Taha to ensure a share of the points.
Iraq will now go up against Oman in Muscat on Tuesday while another away game awaits Jordan in Ardhiyah against Kuwait.
Son scores 50th goal for South Korea
Son Heung-min scored a landmark 50th goal for his country to put South Korea a step closer to the World Cup as Australia and Saudi Arabia cancelled each other out.
Spurs and South Korean captain Son missed last month's qualifiers with injury but celebrated his return with a first-half penalty in a 3-1 win at Kuwait.
Victory left South Korea comfortably top of Group B with four wins and a draw after five matches and on course for the finals in North America.
The top two teams in each of the three Asian qualifying groups will reach the showpiece in the United States, Canada and Mexico.
With this phase of qualifying approaching a halfway point, South Korea took a 10th-minute lead in Kuwait when striker Oh Se-hun rose highest to powerfully head home.
Nine minutes later it was 2-0 to the visitors after Son – playing in his 130th game for South Korea – won the penalty and then picked himself up to bury it with minimum fuss.
Mohammad Daham struck on the hour to halve the deficit with a delicious half-volley.
But substitute Bae Jun-ho, who had replaced Son, made the game safe for South Korea with their third 14 minutes later when he refiled in at the near post.
Renard settles for draw in first game back
Saudi Arabia had a goal disallowed in added time in a 0-0 draw against Australia in Melbourne that did neither side any favours in their bid to qualify.
In his first game back in charge following the exit of Roberto Mancini, Herve Renard thought his visitors had snatched a late winner when Sultan Al Ghannam fired home from just inside the box in the 93rd minute. But the flag went up with one of his teammates offside.
Mancini left his role as Saudi Arabia manager after 14 months having managed just seven wins in 18 matches despite signing a four-year deal in August 2023.
“We had some good opportunities but we have to go give our opponent credit. First half we didn't play very well,” said Socceroos coach Tony Popovic.
“We were not very good with the ball while they were sharp and energetic. We improved significantly in the second half, which is good.”
It left Australia and Saudi Arabia level on six points in their scrap for second place in the group. China joined them with the same number of points after scoring in the 91st-minute for a crucial 1-0 win at Bahrain.
Zhang Yuning prodded home just minutes after Bahrain had what they thought was a winner of their own ruled out by VAR for offside.
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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CHINESE GRAND PRIX STARTING GRID
1st row
Sebastian Vettel (Ferrari)
Kimi Raikkonen (Ferrari)
2nd row
Valtteri Bottas (Mercedes-GP)
Lewis Hamilton (Mercedes-GP)
3rd row
Max Verstappen (Red Bull Racing)
Daniel Ricciardo (Red Bull Racing)
4th row
Nico Hulkenberg (Renault)
Sergio Perez (Force India)
5th row
Carlos Sainz Jr (Renault)
Romain Grosjean (Haas)
6th row
Kevin Magnussen (Haas)
Esteban Ocon (Force India)
7th row
Fernando Alonso (McLaren)
Stoffel Vandoorne (McLaren)
8th row
Brendon Hartley (Toro Rosso)
Sergey Sirotkin (Williams)
9th row
Pierre Gasly (Toro Rosso)
Lance Stroll (Williams)
10th row
Charles Leclerc (Sauber)
arcus Ericsson (Sauber)
Fund-raising tips for start-ups
Develop an innovative business concept
Have the ability to differentiate yourself from competitors
Put in place a business continuity plan after Covid-19
Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.)
Have enough cash to stay afloat for the next 12 to 18 months
Be creative and innovative to reduce expenses
Be prepared to use Covid-19 as an opportunity for your business
* Tips from Jassim Al Marzooqi and Walid Hanna
The biog
Born: High Wycombe, England
Favourite vehicle: One with solid axels
Favourite camping spot: Anywhere I can get to.
Favourite road trip: My first trip to Kazakhstan-Kyrgyzstan. The desert they have over there is different and the language made it a bit more challenging.
Favourite spot in the UAE: Al Dhafra. It’s unique, natural, inaccessible, unspoilt.
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
The biog
Favourite car: Ferrari
Likes the colour: Black
Best movie: Avatar
Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy
UAE currency: the story behind the money in your pockets
The specs: 2018 Mercedes-AMG C63 S Cabriolet
Price, base: Dh429,090
Engine 4.0-litre twin-turbo V8
Transmission Seven-speed automatic
Power 510hp @ 5,500rpm
Torque 700Nm @ 1,750rpm
Fuel economy, combined 9.2L / 100km
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MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
The specs
Engine 60kwh FWD
Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry
Power 204hp Torque 360Nm
Price, base / as tested Dh174,500
UAE currency: the story behind the money in your pockets