Brahim Diaz, centre, celebrates with teammates after scoring for Morocco in their World Cup qualifying win over Tanzania. AP
Brahim Diaz, centre, celebrates with teammates after scoring for Morocco in their World Cup qualifying win over Tanzania. AP
Brahim Diaz, centre, celebrates with teammates after scoring for Morocco in their World Cup qualifying win over Tanzania. AP
Brahim Diaz, centre, celebrates with teammates after scoring for Morocco in their World Cup qualifying win over Tanzania. AP

Morocco have one foot in World Cup finals but potential twists in tale ahead for Walid Regragui's men


Ian Hawkey
  • English
  • Arabic

The path to the next World Cup finals is all but cleared for Morocco manager Walid Regragui. Ideally, progress will be concluded, come September, with an unblemished qualifying record that will be unique among the several Mena countries likely to be making their way to North America and Mexico.

But Regragui’s true challenge now is to negotiate the many twists and turns in the longer road ahead.

Morocco, history-making semi-finalists at the last World Cup in Qatar, won their fifth qualifier out of five on Tuesday evening in Oujda, the 2-0 victory over Tanzania easing them to a nine-point lead in Africa’s Group E.

Once the permanent removal of Congo from the group table – having been suspended by Fifa and their remaining matches cancelled – has been rubber-stamped and adjustments made around those games the Congolese had played, the only question will be how cushioned the final margin between the Atlas Lions and the next best – Niger, Tanzania or Zambia – looks.

Regragui acknowledges Morocco’s dominance in a relatively tame group masks some uncomfortable moments.

Last week, against Niger, his side went 1-0 down shortly after half-time, securing a 2-1 victory only through Bilal El Khannouss’s stoppage time goal. “We were asleep in the first-half and it was a useful wake-up call about the reality of what happens on the pitch,” said the coach.

He knows that, on paper, Morocco present themselves as daunting heavyweights to most of the rest of their continent and, indeed, to a majority of the 47 other nations who will join them at the 2026 World Cup finals. But in practice, there must always be vigilance against complacency and skillful preparation for outbreaks of fatigue.

The latter is a concern. While Morocco’s match schedule should be lightened by the cancellation of their October fixture against Congo, the country will in December stage its biggest football event for 37 years, one they intend to be involved in for the duration.

With Morocco’s hosting of the Africa Cup of Nations, their tight grip on the highest Fifa men’s ranking in Africa and their status as favourites comes sapping pressure.

They are expected to triumph at home. It’s an expectation shadowed by the anxious recall of their underperformance of Regragui’s team at the last Afcon when they exited at the last 16 phase. “We have learnt from our mistakes, but we need to stay grounded,” Regragui promised.

He can only control so much. The next seven months, up to the 2025 Afcon, is bound to feel draining for many of his players. They are at the sharp end of a brutally congested elite calendar.

There are the various domestic battles they face, over the next two months, in their club seasons – from El Khannous’s scrap against relegation with the English Premier League’s Leicester City to Brahim Diaz’s pursuit of a Liga and Copa del Rey double with Real Madrid – and beyond extensive engagements for many in the business end of the major continental tournaments.

Regragui’s disparate group has players competing for Champions League titles in Asia, Africa and Europe. And several of those footballers will then be heading to June and July’s expanded Fifa Club World Cup in the USA.

The list runs from Soufiane Rahimi with Al Ain to Achraf Hakimi with Paris Saint Germain, to Yahya Attiyat Allah with Al Ahly to Jama Harkass with WAC of Casablanca, to Brahim with Madrid.

In some of those cases, like Soufiane and Achraf, who were part of Morocco’s bronze medal Olympic team in Paris last summer, they will be looking back, in August, at 12 months of almost uninterrupted workload.

Some wear and tear from all this must be anticipated. Which is why Regragui, aided by the Moroccan Federation’s diligent work in persuading young dual-national professionals to commit to choosing the land of their heritage rather than of their birth for their senior international careers, has pushed hard to broaden his pool of available talent.

He has made it clear that, while the march to the last four at the Qatar World Cup in 2022 is a milestone to be forever cherished across the Arab world and Africa, it will not be sentimentalised.

It was a launch pad for future Atlas Lions more than it was any guarantee of long-term loyalty to individual heroes.

One of the standout stars of the Qatar adventure, Hakim Ziyech, was omitted from the squad for the last round of internationals, Regragui travelling to Doha, where Ziyech plays for Al Duhail, to explain to the winger that while he remains a potential game-changer for his country, he will only be that if he shows consistent form for his club.

The landscape has changed. In the period since last February, when Morocco made their disappointing early departure from the last Afcon, Regragui has given fresh call-ups to seven players aged 21 or under.

One of those, Eliesse Ben Seghir of Monaco has registered three goals and three assists in seven competitive starts for the Atlas Lions.

Nor is he a sure-fire shoo-in for one of the wide attacking positions in Regragui’s ideal XI – not if Amine Adli, Abde Ezzalzouli, Omar Sahraoui, Zakaria Aboukhlal, Ilias Akhomach, Chemsdine Talbi or the versatile Rahimi have been showing more spark on the practice pitch.

The impact of Brahim, who was capped for the first time just over a year ago – having completed the Fifa registration procedures to commit to Morocco rather than his native Spain, for whom he had played one senior international friendly in 2021 – has meanwhile been emphatic.

On Tuesday the Madrid playmaker scored his eighth Morocco goal – by converting a penalty against Tanzania – in as many competitive games for his country.

Ziyech has certainly seen how far the creative duties once concentrated around his masterly left foot and his eye for a pass are being spread around: to a fleet of young wingers; to the promptings from attacking midfield of Brahim, El Khannouss and Ismael Saibari.

The latter pair came off the bench against Niger to turn a losing scoreline into three points, a welcome demonstration to the head coach of the strength-in-depth he is carefully cultivating.

“Substitutes can change everything in a game,” said Regragui. “We have the quality in our squad, but competition for places is tough.” And he warned: “Players who doze and aren’t giving their all for the team will stay on the bench.”

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Stormy seas

Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.

We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice. 

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

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Zakat definitions

Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.

Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.

Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.

Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.

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The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

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Price: expected to start at Dh1,432,000

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
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Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

The specs: 2017 Maserati Quattroporte

Price, base / as tested Dh389,000 / Dh559,000

Engine 3.0L twin-turbo V8

Transmission Eight-speed automatic

Power 530hp @ 6,800rpm

Torque 650Nm @ 2,000 rpm

Fuel economy, combined 10.7L / 100km

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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Punchy appearance

Roars of support buoyed Mr Johnson in an extremely confident and combative appearance

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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
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Updated: March 27, 2025, 6:30 AM