Chancel Mbemba entered the must-win game furtively. There were 91 minutes on the clock. His teammate, the Democratic Republic of Congo’s Brian Cipenga, had just tested Andre Onana with a speculative, angled effort which the Cameroon goalkeeper tipped over the bar.
Here was a last-gasp opportunity, a corner at 0-0. Mbemba, the Congo captain, put himself at the back of the queue to meet it. And meet it he did, Cipenga aiming beyond the far post and Mbemba arriving with stunning authority to score.
Mbemba had cleared the first hurdle of a marathon series of playoffs that, if DR Congo can again show the same nerve, the same poise under pressure, might yet take the vast, long-suffering central African nation to their first World Cup finals for more than half a century.
Step one was Cameroon, Africa’s most regular attendees at football’s greatest show, being eliminated 1-0 thanks to Mbemba in stoppage time.
Step two: Nigeria, the heavyweights of the sub-Saharan region, beaten on penalties in the final of the African play-offs.
That was tight, too, Mbemba entering his next must-win game with the tiebreaker penalty shoot-out into its sudden death phase, plastic bottles being hurled from the grandstand behind the goal in Rabat and the Nigeria coach, Eric Chelle, preparing to tell reporters wild stories about sorcery being used against his men. Mbemba stepped up and converted to prolong the Congolese adventure.
Their journey now stretches into March, where a final phase now branded by Fifa as the Play-Off Tournament, a stage heartbreakingly denied to the UAE on Tuesday, will put a diverse collection of candidates, from Africa, West Asia, Oceania, South America and the Caribbean on the threshold of the biggest World Cup ever, and allow unsung players to glimpse a scarcely imaginable career highlight – including Mbemba.
Last November he was not playing any club football, frozen out of first-team consideration at his then club Olympique Marseille and in a dispute with his employer that would lead him to seek legal action against the French club.
Iraq 2-1 UAE – in pictures
Mbemba played no club football at all last season. But his national team coach Sebastian Desabre kept faith with the 31-year-old, a defender of vast experience spread across the English Premier League with Newcastle United, the Uefa Champions League over many years with Porto, Marseille and now Lille.
Unused by his club, he still ploughed on towards reaching 100 caps and helping DR Congo into next month’s African Cup of Nations and to their ambition of a historic, long-awaited World Cup return. It’s been so long since DRC were at finals that the country was still known as Zaire the last time.
And Desabre needed all Mbemba’s know-how and his coolness in the heat of the African play-offs against Cameroon and Nigeria, in part to balance and guide the fresher faces the coach would gamble on in the closing stages of each match.
Cipenga was winning only his second cap when he came on to decisive effect against Cameroon. Timothy Fayulu won his second cap when, startlingly, he was asked to replace first-choice goalkeeper Lionel Mpasi after 120 minutes, with the score at 1-1, specifically for the shoot-out against Nigeria.
Mpasi himself had been party to the bold decision. “At half-time of extra-time, I asked the coach to keep one substitution spare,” revealed Mpasi. “Because I just had a feeling Tim was up for the penalties.” His instinct was sound. Fayulu saved two Nigerian spot-kicks, enough to give Mbemba the chance to win the contest.
In the unfolding drama of the play-offs, other unlikely heroes would emerge. Like Ali Al Hamadi, whose goal in Abu Dhabi would be the basis for Iraq’s cliffhanger victory over UAE and came off the back of a mere four minutes of third-tier English league football for Luton Town in the last two and half months.
There was also a dispiriting period of injury and hurried searching for a new club, as he outlined in a candid interview with The National ahead of the Asian play-off.
Or like his compatriot Amir Al Ammari, who tends to spread his own match-winning contributions thinly in international football. He had registered just five goal-contributions in 46 caps until Tuesday.
But within barely 40 second-half minutes in Basra, he had an assist and a 117th minute goal from the penalty spot to steer Iraq from 1-0 down to within one match of the World Cup finals.
DR Congo and Iraq, by dint of their Fifa rankings, now go directly into the two ‘finals’ of the play-off tournament, to be staged in Mexico in four months time, as the top two seeds among a group of six teams that include a pair of potential World Cup novices.
Suriname – population 650,000 – are one, joined in the Caribbean subset of play-off candidates by Jamaica, whose sole previous World Cup appearance dates back to 1998.
Jamaica’s manager, Steve McClaren, was once in charge of England, and in that job suffered the rare ignominy of failing to qualify for a major tournament, Euro 2008. This time, McClaren quit as Jamaica coach after his team were held to a goalless draw by Curacao and failed to directly qualify for the 2026 World Cup.
Suriname’s manager is Stanley Menzo, who in his playing days had been earmarked to be the Netherlands’ number one goalkeeper in the lead-up to the 1994 World Cup in the USA; he lost his place, even as a squad member, before that tournament began.
Bolivia, after finishing seventh in the South American group, will attempt to reach their first World Cup since 1994, while the rank outsiders in the play-offs, New Caledonia – an archipelago of barely quarter of a million citizens – aim to show that even the most improbable dreams can come true.
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
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site
UK%20record%20temperature
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
'Cheb%20Khaled'
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FIXTURES
December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm
December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm
December 30
3rd/4th place play-off, 5pm
Final, 7pm
more from Janine di Giovanni
Company profile
Date started: January, 2014
Founders: Mike Dawson, Varuna Singh, and Benita Rowe
Based: Dubai
Sector: Education technology
Size: Five employees
Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.
Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Recipe: Spirulina Coconut Brothie
Ingredients
1 tbsp Spirulina powder
1 banana
1 cup unsweetened coconut milk (full fat preferable)
1 tbsp fresh turmeric or turmeric powder
½ cup fresh spinach leaves
½ cup vegan broth
2 crushed ice cubes (optional)
Method
Blend all the ingredients together on high in a high-speed blender until smooth and creamy.
