Former champions Germany, England and Italy got off to winning starts in their World Cup qualifying campaigns on Thursday, but Spain were held to a 1-1 home draw by Greece.
Dominic Calvert-Lewin scored twice and Ollie Watkins marked his debut with a goal as England crushed San Marino 5-0 at Wembley.
San Marino, who have never won a competitive game, held out for 13 minutes before James Ward-Prowse opened his England account with a smart finish and Calvert-Lewin made it 2-0 with a header.
Raheem Sterling made it 3-0 just after the half-hour mark at which point it seemed England might run riot.
But San Marino's mostly part-time players dug deep, with Calvert-Lewin's second goal the only addition to the score until substitute Watkins slotted in late on as England moved to top Group I.
Four-times winners Germany enjoyed a 3-0 win over Group J rivals Iceland in Duisburg after goals from Leon Goretzka, Kai Havertz and Ilkay Gundogan.
The Germans took the lead after a delightful move as Joshua Kimmich found Serge Gnabry with a perfectly weighted pass and he touched it back for Goretzka to volley home in the third minute.
Havertz made it 2-0 after another defence-splitting pass from Kimmich released Leroy Sane, who squared it back for the Chelsea forward to curl in a low shot.
In Parma, Roberto Mancini's Italy had a tougher task but also made a positive start with a 2-0 win over Northern Ireland in Group C.
Two goals inside the first 39 minutes from Domenico Berardi and Ciro Immobile settled Italy's nerves as they look to banish the disappointment of failing to qualify for the 2018 World Cup.
Northern Ireland rallied in the second half, forcing Italy goalkeeper Gianluigi Donnarumma into several saves.
A frustrating night for Spain in Granada began promisingly when Alvaro Morata opened the scoring for the hosts after 32 minutes, moments after Dani Olmo had rattled the crossbar.
But shortly before the hour mark, substitute Inigo Martinez, on for captain Sergio Ramos, was penalised for a rash tackle on Greek midfielder Giorgos Masouras.
Anastasios Bakasetas smashed the ball in from the spot to stun Luis Enrique's side.
Robert Lewandowski struck a thunderous 83rd-minute equaliser as Poland fought back to earn a 3-3 draw with Hungary in a pulsating Group I game in Budapest.
Hungary led 2-0 thanks to goals from Roland Sallai and Adam Szalai before a triple substitute inspired a rapid revival from Paulo Sousa's side with Krzysztof Piatek and Kamil Jozwiak making an instant impact.
Piatek connected with a low cross from Gregorz Krychowiak to beat Peter Gulacsi and moments later Hungary's defence crumbled, allowing Jozwiak to slot the ball into the net.
Hungary regained the lead through Willi Orban only for Bayern Munich forward Lewandowski to earn his side a point with a rasping drive.
Jonas Wind inspired Denmark to a 2-0 win over Israel in Tel Aviv, with his flick setting up Martin Braithwaite for a clever chip for the opener.
Wind volleyed the second after the break, his third goal for his country in his fifth appearance.
Scotland twice came from behind to snatch a 2-2 draw with Austria in Group F.
A spectacular overhead kick from John McGinn five minutes from time salvaged a vital point for the Scots, who like Austria last qualified for the World Cup in 1998.
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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
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MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
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Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)