Ahead of the latest round of World Cup qualifying around the globe, Thomas Woods looks at some of the key issues and picks out six games to watch.
Can Messi save Argentina?
The Barcelona star has missed seven of Argentina's 10 qualifiers, through injury and a brief retirement. In that span, the 2014 World Cup finalists have taken just seven points from a possible 21.
Despite players such as Angel Di Maria, Sergio Aguero and Gonzalo Higuain in the squad, it is clear Lionel Messi is as important for his country as he is for Barcelona. In the meantime, Argentina are sixth in the South American qualifying table, with only the top four going automatically to the 2018 World Cup.
They are only five points off top though with eight games left. All is not lost, but they have a tough task this week – Brazil away on Thursday night then a visit from Colombia.
Also see
• South American qualifying: Kick-offs in UAE time
• Gary Meenaghan: Brazil v Argentina – Heartbreak and chance to 'rewrite history' at Mineirao
Can the UAE still reach Russia 2018?
The defeats to Australia and Saudi Arabia have made it a tough ask for Mahdi Ali’s side, but UAE fans should not despair.
There are plenty of scenarios in which the UAE can finish in the top two of Group B or at least take third place and the chance of a play-off. Omar Abdulrahman and Co have still to face Saudi and Japan at home, along with Iraq in Abu Dhabi on Tuesday.
Take maximum points there and, with the right results in encounters between Japan, Saudi and Australia, they would have a great chance.
Are Egypt ‘back’?
With the turmoil in the country over the past few years, Egypt’s national team have also suffered. They went from winning three straight Africa Cup of Nations between 2006 and 2010 to not qualifying for the next three tournaments. And they have not reached the World Cup since 1990, a surprising fact given some of their regional success during that period.
But things are looking up. Hector Cuper’s side have made the 2017 Nations Cup and they have an advantage already in their World Cup qualifying group.
The African qualifying process is long and treacherous. Five groups of four remain, with only the top team qualifying for Russia 2018,
Big names are going to miss out. Nigeria, Cameroon and Algeria are all in Group A, for example.
Egypt have a two-point lead on Ghana, who stumbled to a 0-0 draw with Uganda in their opener. The two big guns meet in Alexandria on Sunday. An Egyptian win would give them a five-point lead over Ghana with 12 points still available. That equates to one foot in Russia.
Games to watch
• Brazil v Argentina, Thursday (3.45am Friday)
Neymar v Messi with a support cast including Philippe Coutinho, Sergio Aguero, Douglas Costa and Angel Di Maria, to name just a few. This is a showdown between an array of attacking talent and all the right ingredients of an exciting match. Plus, Brazil are returning to Belo Horizonte, the site of their 7-1 World Cup semi-final thrashing at the hands of Germany in 2014, and will have a point to prove.
• France v Sweden, Friday, 11.45pm
France should perhaps have won Euro 2016, on their own soil, but they will probably be even better by the time the 2018 World Cup comes around. There are 18 of their 23-man squad playing in the Uefa Champions League this season – evidence of the all-round quality available to manager Didier Deschamps. A Zlatan Ibrahimovic-less Sweden should not cause them a problem.
• England v Scotland, Friday, 11.45pm
This is one of football’s oldest rivalries, with Scotland winning 41 matches to England’s 47 down the years. But Gordon Strachan’s men have beaten the English just once since 1985, and that in a tie they lost over two legs. For England’s Gareth Southgate, this is a must-win game as he aims to make his case to be given the role on a full-time basis. It should be a passionate, full-blooded affair.
• Wales v Serbia, Saturday, 11.45pm
It will be a disappointment for Wales after their run to the last four at Euro 2016 if they cannot build on it and qualify for the World Cup. Which makes this game crucial, even at an early stage in the qualification process. Group D is a tough one, with no clear favourite and four teams – Austria, Republic of Ireland, Serbia and Wales – who will fancy their chances. Wales have already lost in Serbia and drawn disappointingly with Georgia at home. Time for a big performance.
• Japan v Saudi Arabia, Tuesday, 2.35pm
The UAE will watch this game eagerly, ahead of their encounter at home to Iraq later in the day. A draw would probably be the best result for Mahdi Ali’s side and Saudi will likely play for that, given that they top the group and have a three-point advantage over third-placed Japan. However, should one of Japan’s playmakers – Keisuke Honda for example – manage to break through early on, it would force the visitors to come out of play.
• Chile v Uruguay, Tuesday, (3.30am Wednesday),
The South American qualifying group is so strong that a big-name country always misses out. It looks like it might be Chile this time – they are in fifth place with only the top four qualifying automatically for Russia. Two big players are likely to miss this one – Chile’s Alexis Sanchez and Uruguay’s Edinson Cavani – but a certain Luis Suarez will still take to the pitch for the Uruguayans. and that might tip the balance.
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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
'Peninsula'
Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra
Director: Yeon Sang-ho
Rating: 2/5
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
In numbers
Number of Chinese tourists coming to UAE in 2017 was... 1.3m
Alibaba’s new ‘Tech Town’ in Dubai is worth... $600m
China’s investment in the MIddle East in 2016 was... $29.5bn
The world’s most valuable start-up in 2018, TikTok, is valued at... $75bn
Boost to the UAE economy of 5G connectivity will be... $269bn
Frankenstein in Baghdad
Ahmed Saadawi
Penguin Press
The biog
Favourite book: Homegoing by Yaa Gyasi
Favourite holiday destination: Spain
Favourite film: Bohemian Rhapsody
Favourite place to visit in the UAE: The beach or Satwa
Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19
Pros%20and%20cons%20of%20BNPL
%3Cp%3E%3Cstrong%3EPros%3C%2Fstrong%3E%0D%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EEasy%20to%20use%20and%20require%20less%20rigorous%20credit%20checks%20than%20traditional%20credit%20options%0D%3C%2Fli%3E%0A%3Cli%3EOffers%20the%20ability%20to%20spread%20the%20cost%20of%20purchases%20over%20time%2C%20often%20interest-free%0D%3C%2Fli%3E%0A%3Cli%3EConvenient%20and%20can%20be%20integrated%20directly%20into%20the%20checkout%20process%2C%20useful%20for%20online%20shopping%0D%3C%2Fli%3E%0A%3Cli%3EHelps%20facilitate%20cash%20flow%20planning%20when%20used%20wisely%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cstrong%3ECons%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EThe%20ease%20of%20making%20purchases%20can%20lead%20to%20overspending%20and%20accumulation%20of%20debt%0D%3C%2Fli%3E%0A%3Cli%3EMissing%20payments%20can%20result%20in%20hefty%20fees%20and%2C%20in%20some%20cases%2C%20high%20interest%20rates%20after%20an%20initial%20interest-free%20period%0D%3C%2Fli%3E%0A%3Cli%3EFailure%20to%20make%20payments%20can%20impact%20credit%20score%20negatively%0D%3C%2Fli%3E%0A%3Cli%3ERefunds%20can%20be%20complicated%20and%20delayed%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ECourtesy%3A%20Carol%20Glynn%3C%2Fem%3E%3C%2Fp%3E%0A
RESULT
Liverpool 4 Southampton 0
Jota (2', 32')
Thiago (37')
Van Dijk (52')
Man of the match: Diogo Jota (Liverpool)
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
UAE currency: the story behind the money in your pockets
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Results
4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m; Winner: MM Al Balqaa, Bernardo Pinheiro (jockey), Qaiss Aboud (trainer)
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m; Winner: AF Rasam, Tadhg O’Shea, Ernst Oertel
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m; Winner: Mujeeb, Richard Mullen, Salem Al Ketbi
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m; Winner: Jawal Al Reef, Antonio Fresu, Abubakar Daud
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m; Winner: Ashton Tourettes, Pat Dobbs, Ibrahim Aseel
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m; Winner: Nibraas, Richard Mullen, Nicholas Bachalard
Leaderboard
15 under: Paul Casey (ENG)
-14: Robert MacIntyre (SCO)
-13 Brandon Stone (SA)
-10 Laurie Canter (ENG) , Sergio Garcia (ESP)
-9 Kalle Samooja (FIN)
-8 Thomas Detry (BEL), Justin Harding (SA), Justin Rose (ENG)
'Nightmare Alley'
Director:Guillermo del Toro
Stars:Bradley Cooper, Cate Blanchett, Rooney Mara
Rating: 3/5