• France forward Kylian Mbappe during the World Cup qualifying draw with Ukraine at the Stade de France on March 24. AFP
    France forward Kylian Mbappe during the World Cup qualifying draw with Ukraine at the Stade de France on March 24. AFP
  • Kylian Mbappe lines-up a shot against Ukraine. AFP
    Kylian Mbappe lines-up a shot against Ukraine. AFP
  • France's Kylian Mbappe jumps to avoid a tackle during the 1-1 draw with Ukraine. AFP
    France's Kylian Mbappe jumps to avoid a tackle during the 1-1 draw with Ukraine. AFP
  • Kylian Mbappe fails to connect with a shot. AFP
    Kylian Mbappe fails to connect with a shot. AFP
  • A dejected Kylian Mbappe. AFP
    A dejected Kylian Mbappe. AFP
  • Kylian Mbappe after being substituted against Ukraine. AFP
    Kylian Mbappe after being substituted against Ukraine. AFP
  • France's Kylian Mbappe under pressure from Vitaliy Mykolenko of Ukraine. EPA
    France's Kylian Mbappe under pressure from Vitaliy Mykolenko of Ukraine. EPA
  • Kylian Mbappe after being substituted against Ukraine. AFP
    Kylian Mbappe after being substituted against Ukraine. AFP
  • Kylian Mbappe during the match in Paris. Getty
    Kylian Mbappe during the match in Paris. Getty
  • Kylian Mbappe is closed down by Ukraine midfielder Oleksandr Karavaev. AFP
    Kylian Mbappe is closed down by Ukraine midfielder Oleksandr Karavaev. AFP

France and Kylian Mbappe stumble out the blocks at start of World Cup defence


Ian Hawkey
  • English
  • Arabic

Last Sunday, Kylian Mbappe put Paris Saint-Germain back on top of Ligue 1 with two goals against Lyon that showed why he is the most coveted forward in his sport.

A left-footed volley opened the scoring. A classic Mbappe strike, accelerating beyond the last Lyon defender and beating the goalkeeper with a precise right-footed finish, brought up PSG’s fourth of a 4-2 victory.

It also made Mbappe, 22, the youngest player to a century of French league goals.

Four nights later, Didier Deschamps, the France manager, observed that, with Mbappe, these performances have become so routine that the French public imagine they should happen each time he takes to the pitch.

“I know, obviously, how much is expected of him,” said Deschamps, admitting that the first match in France’s defence of a World Cup Mbappe won as a teenager, “was not his best game”. In fact, his 77 minutes against Ukraine ranks among the worst of his 40 appearances in the senior France jersey.

Les Bleus took the lead, at home, before dropping two points at the outset of a qualifying group they will still be confident of winning but which involves some long and potentially hazardous away trips.

The most distant is the expedition to Kazakhstan, where the world champions will today take on temperatures predicted to fall well below freezing and a synthetic pitch.

The journey to Nur-Sultan, some eight hours by plane, at least gave Deschamps ample chance to “talk calmly” with his prodigy, as the coach promised to do after the flat 1-1 draw against a Ukraine team who, by their coach Andrei Shevchenko’s admission, had designed a specific anti-Mbappe plan. “Our strategy was to cover the space where there might be one-on-one situations,” said Shevchenko.

By thwarting Mbappe, he had achieved something that, in the last two months, Barcelona – where Mbappe scored Champions League hat-trick – and Lyon – among several French clubs – have spectacularly failed to do.

If there was a hint of self-congratulation about the Ukraine head coach then he was entitled to it.

Back in October, Shevchenko’s Ukraine, albeit a squad weakened by withdrawals because of Covid-19 infections, came to Paris and lost 7-1 to France in a friendly. Mbappe scored and set up a goal in the 45 minutes he was on the pitch.

Deschamps' analysis of the contrasting performance last week centred on Mbappe’s isolation from team-mates, and his instinct to try to shake off the shackles of focussed man-marking all on his own.

“With the quality he has, I understand that opponents are going to make special provisions to limit his influence,” said the France manager. “It’s up to him sometimes to lean on others rather than set off on a dribble, to look for the pass so he can then get the ball back from a team-mate.”

There is no doubt of the range of different assets the attacking partners who line up with Mbappe can offer their star colleague, who likes to attack from wide positions.

Deschamps is dogmatically loyal to Chelsea’s Olivier Giroud, for his target-man qualities and hold-up play. Antoine Griezmann, the Barcelona forward cherished for his movement, is an automatic pick in Deschamps’s strongest XI.

No lack of options for pace on the opposite flank to Mbappe’s either: from Bayern Munich’s Kingsley Coman, to Manchester United’s Anthony Martial, to Ousmane Dembele, now fit and in form at Barcelona.

But it is also easy to make a case that the Frenchman with the ideal all-round game to complement Mbappe’s skills, a centre-forward who is both devastating finisher and universally admired for his unselfishness and ability to make space for others, is the striker Deschamps has not selected since 2015.

He is Real Madrid’s Karim Benzema, whose relationship with the France coach deteriorated irretrievably five years ago and whose reliably excellent club form – he has eight goals in his last six Madrid matches – apparently puts him no nearer to Deschamps’ thoughts, or to adding to the 81 caps he won between the age of 19 and 28.

“I don’t understand it and a lot of people don't understand it,” said the Madrid manager Zinedine Zidane of Benzema’s continued omission from the national team. And bear in mind Zidane and Deschamps are good friends, so close that Deschamps has identified Zidane as his potential successor as France coach.

Benzema might like the sound of that. But unless France stumble badly at this summer’s European championship – and they are in a tough group, with Germany and Portugal – it will not be happening imminently. Deschamps is contracted to be in the job until after the 2022 World Cup, by which time Benzema will be 35.

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

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

Fixtures

50-over match

UAE v Lancashire, starts at 10am

Champion County match

MCC v Surrey, four-day match, starting on Sunday, March 24, play starts at 10am

Both matches are at ICC Academy, Dubai Sports City. Admission is free.

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Countries offering golden visas

UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.

Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.

Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.

Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.

Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence. 

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation. 

Education: Sagesse University, Beirut, Lebanon, in 2005.

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Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

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Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

The Greatest Royal Rumble card as it stands

50-man Royal Rumble

Universal Championship Brock Lesnar (champion) v Roman Reigns in a steel cage match

Intercontinental Championship Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe

SmackDown Tag Team Championship The Bludgeon Brothers (champions) v The Usos

Casket match The Undertaker v Chris Jericho

John Cena v Triple H

Matches to be announced

WWE World Heavyweight Championship, Raw Tag Team Championship, United States Championship and the Cruiserweight Championship are all due to be defended

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The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae