Real Madrid's Jude Bellingham pours water on his face to cool down during a break in play during the group phase match against Al Hilal at Hard Rock Stadium in Florida. Reuters
Real Madrid's Jude Bellingham pours water on his face to cool down during a break in play during the group phase match against Al Hilal at Hard Rock Stadium in Florida. Reuters
Real Madrid's Jude Bellingham pours water on his face to cool down during a break in play during the group phase match against Al Hilal at Hard Rock Stadium in Florida. Reuters
Real Madrid's Jude Bellingham pours water on his face to cool down during a break in play during the group phase match against Al Hilal at Hard Rock Stadium in Florida. Reuters

Player welfare and empty seats: Fifa must learn lessons from Club World Cup ahead of 2026 World Cup


Steve Luckings
  • English
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Fifa's new flagship Club World Cup came to a close on Sunday with English side Chelsea crowned champions of the 32-team competition.

Never one to pass up the chance of hyperbole, Fifa president Gianni Infantino has already declared it "the most successful club competition in the world.”

The financial windfall for the London club was staggering, earning just over $114 million for one month's work.

The other participating clubs didn't fare too badly either, sharing the rest of the $1 billion pot, by far the biggest payout in Fifa's history.

But the expanded Club World Cup was not without its problems. Seen as a dress rehearsal for next year's World Cup, to be held in the USA, Canada and Mexico, empty seats marked the tournament. Slashed ticket prices, searing heat, unfavourable kick-off times, weather-delayed matches and player complaints over the standard of pitches are just a few of the areas Fifa must address before the 2026 global finals.

Dangerously high temperatures and violent storms

The temperature was over 32° Celsius for many matches played across the US, with humidity that made pitch-side conditions feel closer to 38°C.

“Honestly, the heat is incredible,” Chelsea midfielder Enzo Fernandez said. “Playing in this temperature is very dangerous.”

Six games were delayed by weather for a total of 8 hours, 29 minutes, raising questions over the suitability of the US for next year's World Cup during a time of global warming. Only four of the 11 US World Cup venues have roofs, including one that isn't temperature controlled.

At the 1994 World Cup in the US, just seven of 52 games had local nighttime starts to allow for matches to be broadcast during the evenings for European television.

Violent storms also wreaked havoc across the tournament.

Benfica's group phase match against Auckland was delayed by weather at the Inter & Co Stadium, Orlando, Florida. Reuters
Benfica's group phase match against Auckland was delayed by weather at the Inter & Co Stadium, Orlando, Florida. Reuters

US rules mean play is stopped when lightning is recorded within a 10-mile radius, and cannot restart until 30 minutes after it finishes. Two Benfica games, against Auckland and Chelsea, were delayed for about 120 minutes.

There were only four minutes left when that Chelsea game was held up. The Blues were winning 1-0, but Benfica levelled before Chelsea won in extra time.

"I think it's a joke, to be honest," Chelsea boss Enzo Maresca said at the time.

Possible solutions are planning around kick-off times to avoid playing in hot cities in the middle of the day, as so often happened at the Club World Cup, while seven of the venues used this summer won't be used in 2026.

Player welfare

For the top players, the Club World Cup meant they likely faced three consecutive years of summer tournaments, following the European Championship and Copa America last year and leading to the World Cup for national teams in 2026.

The two finalists, Chelsea and Paris Saint-Germain, played their 64th and 65th competitive games respectively since mid-August. Each team will have 33-35 days off before 2025/26 openers.

Manchester City manager Pep Guardiola said the impact of the new tournament might not be known until midway through next season.

“I may say: ‘So listen, we are a disaster. We are exhausted. The [Club] World Cup destroyed us,'” he admitted.

Sergio Marchi, the president of world players’ union FIFPro, accused Fifa of choosing to “continue increasing its income at the expense of the players’ bodies and health”. Marchi likened football's governing body's approach to the ‘bread and circuses’ tactics used by Emperor Nero in ancient Rome and warned there could be no repeat of playing matches in such extreme heat at next summer’s World Cup.

Juventus' Francisco Conceicao pours water over himself during a group phase match against Wydad Casablanca. Reuters
Juventus' Francisco Conceicao pours water over himself during a group phase match against Wydad Casablanca. Reuters

Other coaches expressed their concerns over player welfare.

Juventus coach Igor Tudor said that 10 of his players asked to be substituted during their last-16 defeat to Real Madrid at Hard Rock Stadium in Miami.

"The exhaustion was incredible," Tudor said after the match. "There's the tension of this match, which burns your energy. Then there's this heat, which really gets to you, and the third thing that completes the conditions is playing in this humidity."

Borussia Dortmund subs watched the first half of one game from the changing room to avoid the sun - and manager Niko Kovac said he was "sweating like I've just come out of a sauna" during his side's group win over Mamelodi Sundowns in Cincinnati, Ohio.

Fifa guidelines currently rely on the wet bulb globe temperature (WBGT), a measure of heat stress combining temperature and humidity.

If the WBGT exceeds 32°C, cooling breaks are mandatory in both halves of a match.

FIFpro has said breaks should be introduced once the WBGT goes above 28°C, and matches should be delayed if it exceeds 32°C.

Empty stadiums

Among the lasting lessons was Fifa's decision to dramatically drop ticket costs as some kick-off times approached, which could impact decisions by fans thinking of attending next year's World Cup.

Fifa lowered the cost to attend the Chelsea-Fluminense semi-final at MetLife Stadium in East Rutherford, New Jersey, to $13.40 from $473.90. Ticket for Sunday's final between Chelsea and European champions Paris Saint-Germain dropped from $330 to $199.60.

Four matches failed to get more than 10,000 fans, with the lowest attendance the 3,412 who watched Mamelodi Sundowns beat Ulsan HD 1-0.

The lowest attendance at the 2025 Fifa Club World Cup was the 3,412 who watched Mamelodi Sundowns beat Ulsan HD 1-0 at Inter & Co Stadium, Orlando, Florida. Reuters
The lowest attendance at the 2025 Fifa Club World Cup was the 3,412 who watched Mamelodi Sundowns beat Ulsan HD 1-0 at Inter & Co Stadium, Orlando, Florida. Reuters

There will be 104 matches at next year's expanded 48-team World Cup and many are likely to be on weekday afternoons. Fifa has not said whether it will use dynamic pricing at that tournament and has declined to comment on discounting.

The 63 matches at the 2025 Club World Cup attracted crowds of around 2.49 million, about 62% of the listed capacity. Fifa has refused to comment on the estimated 1.5 million unfilled seats.

One reason given for low attendances have been the kick-off times, with many being at noon or 3pm on a weekday afternoon.

Tiny US television audience

Empty seats at the stadiums was only half the problem Fifa must address ahead of the 2026 World Cup.

Streaming service DAZN bought world rights for the Club World Cup, sublicensed 24 of the 63 matches to TNT Sports, which averaged 418,000 viewers for the first 23 matches with English-language commentary on TNT, TBS and truTV. Seventeen matches sublicensed to TelevisaUnivision with Spanish commentary averaged 551,000.

By comparison, NBC's networks averaged 510,000 viewers per match window for the English Premier League in 2024/25, regular-season Major League Baseball is averaging 1.841 million this year on Fox and 1.74 million on the cable network ESPN. The NFL averaged 17.5 million during the 2024 regular season.

DAZN has not yet released figures but says it will during the week.

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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

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Ten10 Cricket League

Venue and schedule Sharjah Cricket Stadium, December 14 to 17

Teams

Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan

Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad

Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider

Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider

Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah

Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

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What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

PRESIDENTS CUP

Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:

02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland

UAE SQUAD

Ali Khaseif, Mohammed Al Shamsi, Fahad Al Dhanhani, Khalid Essa, Bandar Al Ahbabi, Salem Rashid, Shaheen Abdulrahman, Khalifa Al Hammadi, Mohammed Al Attas, Walid Abbas, Hassan Al Mahrami, Mahmoud Khamis, Alhassan Saleh, Ali Salmeen, Yahia Nader, Abdullah Ramadan, Majed Hassan, Abdullah Al Naqbi, Fabio De Lima, Khalil Al Hammadi, Khalfan Mubarak, Tahnoun Al Zaabi, Muhammed Jumah, Yahya Al Ghassani, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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Updated: July 17, 2025, 7:10 AM