• Lionel Messi and hisArgentina teammates at the end of the 2022 World Cup qualifier against Chile in Santiago del Estero. EPA
    Lionel Messi and hisArgentina teammates at the end of the 2022 World Cup qualifier against Chile in Santiago del Estero. EPA
  • Lionel Messi speaks with goalkeeper of Chile Claudio Bravo at the end of the match. EPA
    Lionel Messi speaks with goalkeeper of Chile Claudio Bravo at the end of the match. EPA
  • Claudio Bravo pulls off a save during the 2022 World Cup qualifier between Chile and Argentina. EPA
    Claudio Bravo pulls off a save during the 2022 World Cup qualifier between Chile and Argentina. EPA
  • Argentina's Lisandro Martinez attempts a block against Chile's Eduardo Vargas. EPA
    Argentina's Lisandro Martinez attempts a block against Chile's Eduardo Vargas. EPA
  • Lionel Messi reacts during the 2022 World Cup qualifier between Chile and Argentina. EPA
    Lionel Messi reacts during the 2022 World Cup qualifier between Chile and Argentina. EPA
  • Argentina forward Lautaro Martinez challenges Chile goalkeeper Claudio Bravo. EPA
    Argentina forward Lautaro Martinez challenges Chile goalkeeper Claudio Bravo. EPA
  • Argentina's Lionel Messi shakes hands with Chile's Gary Medel after the match. Reuters
    Argentina's Lionel Messi shakes hands with Chile's Gary Medel after the match. Reuters
  • Chile's goalkeeper Claudio Bravo, right, and Argentina's Lautaro Martinez battle for the ball. AP
    Chile's goalkeeper Claudio Bravo, right, and Argentina's Lautaro Martinez battle for the ball. AP
  • Lionel Messi looks dejected after a match between Argentina and Chile. Getty Images
    Lionel Messi looks dejected after a match between Argentina and Chile. Getty Images
  • Argentina's Rodrigo on the ball during the 2022 World Cup qualifier against Chile. EPA
    Argentina's Rodrigo on the ball during the 2022 World Cup qualifier against Chile. EPA
  • Chile forward Alexis Sanchez begins to celebrate after scoring a goal against Argentina. EPA
    Chile forward Alexis Sanchez begins to celebrate after scoring a goal against Argentina. EPA
  • Lionel Messi evads challenges from Jean Meneses and Erick Pulgar. Getty Images
    Lionel Messi evads challenges from Jean Meneses and Erick Pulgar. Getty Images
  • Lionel Messi celebrates with Leandro Paredes after scoring against Chile. EPA
    Lionel Messi celebrates with Leandro Paredes after scoring against Chile. EPA
  • Lionel Messi scores a penalty for Argentina against Chile. EPA
    Lionel Messi scores a penalty for Argentina against Chile. EPA

Lionel Messi on target as Argentina held by Chile in 2022 World Cup qualifier


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Argentina were held to a 1-1 draw by Chile in their 2022 World Cup qualifier on Thursday, with Lionel Messi's penalty cancelled out by Alexis Sanchez.

Barcelona captain Messi slotted home the spot kick midway through the first half after Inter Milan striker Lautaro Martinez was brought down by Guillermo Maripan. The hosts' lead only lasted 12 minutes as Sanchez finished off a cut back from Gary Medel.

Messi could have grabbed his second and earned Argentina a lead with a curled free-kick, only for Chile goalkeeper Claudio Bravo to make a superb save by tipping the ball around the post.

Messi also saw a free-kick come off the woodwork in the second half.

Argentina pushed forward as the game went on but Chile's defence stayed was solid, even without experienced holding midfielder Arturo Vidal, who missed out after contracting Covid-19.

Messi continued to push hard for Argentina's winner, but a number of his late shots could not find a way past Bravo.

The draw means Argentina are unbeaten at home against Chile in 35 matches, and have gone 12 games without defeat since losing to Brazil in the 2019 Copa America semi-finals.

"The positive aspect is that this team always stands up to be counted, tries to attack," Argentina manager Lionel Scaloni said. "[Chile] practically never created any chances."

Argentina are second in the 10-team South America qualifying group for Qatar 2022 with 11 points from five games, a point behind Brazil, who play Ecuador on Friday. Chile are sixth, with five points from five games.

The top four teams qualify automatically for Qatar while the fifth-placed side goes into an intercontinental play-off.

Colombia down Peru

Yerry Mina, centre, scored the first goal in Colombia's 3-0 win over Peru. EPA
Yerry Mina, centre, scored the first goal in Colombia's 3-0 win over Peru. EPA

Colombia got their second win in the qualifiers, a 3-0 victory at last-placed Peru.

Yerry Mina put the visitors ahead five minutes before the break and Peru's task became even harder when Miguel Trauco was sent off for a second yellow card offence on the stroke of halftime.

Mateus Uribe made it 2-0 just four minutes into the second half and Luis DIaz added a third six minutes later.

Colombia moved into sixth while Peru remain the only one of the 10 teams still to record a win.

Earlier in the day, Bolivia beat Venezuela 3-1 at home and Uruguay and Paraguay drew 0-0 in Montevideo.

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Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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RESULTS
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White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

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October 3: v Wuhan Jiangda Women’s FC
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Key findings of Jenkins report
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  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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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

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