When England meet Germany, history is not just made but invoked. The English fear is that it will repeat itself, but in one respect it already has.
By failing to win their group, they have emulated their predecessors of 1998 and 2002, teams who burdened themselves with needlessly difficult routes through a tournament and, ultimately, precipitated their own exit: first to Argentina, then to Brazil.
With Germany now, a probable quarter-final against Argentina and a possible semi-final versus Spain, the age-old enemies are in a similar predicament. Anything they achieve from now at this World Cup will have to be done the hard way.
Both have experienced hardship so far, Germany in the form of an unfortunate and unexpected defeat to Serbia and England in a dire draw against Algeria. "It would be a terrible mistake to underestimate them just because they had a few problems in their group. They may well raise their game for the knockout matches," winger Lukas Podolski told Fifa.com.
"But we have no need to be in awe, and we certainly have no reason to fear them. We respect them of course, but we're not afraid."
Respect without fear: it could be the motto of both sides. England's is the stronger side on paper but Germany have had the superior World Cup to date. They have the pedigree, England the players.
"England is always England. It is a team with a lot of fighting spirit and very strong mentally, with incredible experience," Joachim Loew, the Germany manager, said.
"The axis with John Terry, Frank Lampard, Steven Gerrard and Wayne Rooney has the highest quality you can find in European football."
It is high praise, but the outstanding European player of the World Cup so far has been his own playmaker, Mesut Ozil. English teams have traditionally struggled to halt opponents who operate between the lines, between midfield and attack.
It makes his duel with Gareth Barry one of the vital clashes today. So, too, is another midfield clash. Already deprived of captain Michael Ballack for the tournament, Bastian Schweinsteiger is a doubt with a back problem. Toni Kroos could deputise but it would leave Germany with an untried combination.
The exception to the rule is in attack where Miroslav Klose is eligible again after suspension and should replace the sidelined Cacau. Klose's formidable record - he has scored 11 World Cup goals - means he represents a stern test for Terry.
After four central defensive partners in as many games, the former England captain could experience some rare continuity because, for the first time as England manager, Fabio Capello is expected to name an unchanged team with Matthew Upson likely to keep his place, though both Jamie Carragher and Ledley King are available again.
For England, galvanised by their victory over Slovenia, the hope is that Jermain Defoe can exploit Per Mertesacker's lack of pace, that Rooney will recapture the form he lost when he injured ankle ligaments in Germany in March and that Lampard will be able to overpower the inexperienced Kroos.
While England revisit their past, in the form of a familiar foe, it is a day of no return for Capello, the best-paid manager in South Africa, and for a generation in its final opportunity to win a World Cup. There is no going back.
@Email:sports@thenational.ae
Key battle
James Milner has impressed for England on the right flank. For the Germans, left-back Philipp Lahm is a real attacking threat, and their duel will be vital.
Tactics
Both have struggled in front of goal. England have found it difficult to create chances, while Germany's goals have dried up after putting four past Australia.
Previous meetings
A 2-1 friendly win for England came in November 2008. Their goals came from today's probable centre-back pairing of Matthew Upson and John Terry.
UAE currency: the story behind the money in your pockets
The specs
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Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
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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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
COMPANY%20PROFILE
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Coming soon
Torno Subito by Massimo Bottura
When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.
Akira Back Dubai
Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as, “an innovative Japanese cuisine prepared with a Korean accent”.
Dinner by Heston Blumenthal
The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.
The specs
Engine: 6.2-litre V8
Transmission: ten-speed
Power: 420bhp
Torque: 624Nm
Price: Dh325,125
On sale: Now
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
LAST-16 EUROPA LEAGUE FIXTURES
Wednesday (Kick-offs UAE)
FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm
Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm
Inter Milan v Getafe (one leg only) 11pm
Manchester United (5) v LASK (0) 11pm
Thursday
Bayer Leverkusen (3) v Rangers (1) 8.55pm
Sevilla v Roma (one leg only) 8.55pm
FC Basel (3) v Eintracht Frankfurt (0) 11pm
Wolves (1) Olympiakos (1) 11pm
All%20The%20Light%20We%20Cannot%20See%20
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From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5