Whatever your nationality, and whether your team qualified or not, the World Cup is likely to prompt paroxysms of emotions varying from love to hate and mirth to misery over the coming month.
Amid the passion of it all, it will be sometimes be tough to remembered that sport is just supposed to be a glorious distraction from everyday life. So we have devised a game to make sure the Beautiful Game remains just that – a bit of a laugh.
Accrue points based on the regularity the following sights cropping up during the hours and hours of World Cup viewing ahead. The highest score wins. Pencil at the ready – and good luck.
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An image of the Christ the Redeemer statue in Rio de Janeiro – 0.25 points
Richard Keys proclaims BeIn Sports’ World Cup coverage to be the biggest and best in the world – 0.25 points
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Pele backs Brazil to win the World Cup – 1 point
Three minutes into injury time, with Italy holding a two-goal cushion and cruising to victory, their striker Mario Balotelli goes into a strop when an opposing defender deigns to attempt a tackle. Goes wild and gets a red card – 1 point
Pele backs Spain to win the World Cup – 1 point
Looking like a disappointed uncle whose nephew has not paid attention, England’s manager Roy Hodgson crumples his face, puts his hands on his hips, then sits down in a grump. Unleashes a verbal volley at his assistant, Ray Lewington, while pointing at the pitch – 1 point
Ray Lewington looking ahead, nodding silently – 1 point
Pele backs Colombia to win the World Cup – 1 point
A sprightly Samuel Eto’o nets for Cameroon following a sharp break, then totters to the corner flag and holds his back, having suddenly aged – 1 point
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Joel Campbell, the Costa Rica forward, poaching a goal then celebrating by taking a Panini sticker of himself from his sock and wielding it happily above his head – 2 points
Portugal players rage apoplectically against refereeing injustice after a match-turning handball decision goes against them. Fabio Coentrao scratches an opponent’s face. Cristiano Ronaldo cries. Video replays show the referee’s decision was perfectly correct – 2 points (add 3 bonus points if Pepe is wearing the rear-end of a pantomime cow costume at the time)
The United States score a dramatic last-minute winner, prompting coach Jurgen Klinsmann to charge from his technical area and reprise the trademark diving celebration from his Premier League pomp. In his suit – 2 points
Yaya Toure chowing down on cake – 2 points
Robin Van Persie, the Netherlands captain, goes Awol after his side suffer a damaging group stage loss to Chile. While being quizzed by media at the airport as he beats a hasty retreat back to Europe, he lumps the blame on the manager, Louis Van Gaal. “I cannot play for this man,” says the Manchester United striker. Erm ... – 2 points
While Belgium’s conditioning coach tasks the players with doing press ups as part of their pre-match warm-up, Romelu Lukaku pushes the Earth down instead – 2 points
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The England striker Daniel Sturridge doing the dance – 3 points
Argentina and England strike an unlikely alliance as they agree to join forces to try to oust the Germans – 3 points
Miroslav Klose, the lone striker in the German squad, breaks Ronaldo’s World Cup goals record then lifts up his No 11 shirt to reveal a T-shirt underneath saying: “No 9 – we have feelings, too.” Later explains that he feels Good Old Centre-forwards are being persecuted by the duplicitous breed of false 9s. All because of that pesky Pep Guardiola – 3 points
Michel Platini and Sepp Blatter engaging in a tete a tete in the posh seats set aside for Fifa executives. A leaked report later reveals the spat arose when Platini asked Blatter to keep an eye on his packet of extra strong mints while he went to attend a call of nature. The president agreed to, but Platini returned to find an empty packet of sweets and Blatter saying he recalled nothing of any deal – 3 points
Howard Webb showing a red card to a player who committed a foul with a chest high, kung-fu kick on his opponent – 3 points (add a bonus point if it is the player’s third bookable offence in the game. Add two bonus points if it is a Manchester United player)
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Sergio Busquets accepts a refereeing decision going against him with equanimity, telling the official: “Fair play, you are quite right, I did sneakily trip my opponent. I hold my hands up and admit my guilt.” His Spain teammate Sergio Ramos steps in and agrees, telling the referee he will give his colleague a stern talking to and tell him he must not offend in similar fashion again – 5 points
The Brazil manager Luis Felipe Scolari and Hollywood actor Gene Hackman in the same room at the same time – 5 points
Diego Costa gets a rapturous welcome by the home supporters when he plays in the red of Spain in Brazil. Every touch of the ball the Atletico Madrid striker makes is met with a loving cheer of “Ole!” and he is afforded a standing ovation when he scores – 5 points
A close-up image of Samir Nasri’s significant other sat in the stand toying with a Didier Deschamps voodoo doll – 5 points
Pele backs Argentina to win the World Cup – 5 points
Nelson Paviotti, a lawyer from Sao Paolo state, wearing anything other than yellow, blue, green and white. In 1994, he said he would wear Brazil’s colours every day for the rest of his life if they won the World Cup in the United States. They duly did, and he has apparently kept his promise ever since – 5 points
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Japan’s Keisuke Honda erratically blazes a free-kick into Row Z, then has a swipe at the manufacturers of the match-ball. “This Brazuca is rubbish,” he rants. “Nowhere near as good as the Jabulani” – 10 points
The Brazilian forward Hulk gets angry and turns into Romelu Lukaku – 10 points
Wayne Rooney literally exploding during this World Cup. Literally – 10 points
A 12-year-old schoolboy from Dubai comes forward to demand a cut of David Luiz’s transfer fee from Chelsea to Paris St Germain, on account of the fact it is he who has been controlling his movements all along. He brings along his PlayStation control pad as evidence – 10 points
Zlatan Ibrahimovic – 10 points
Mohamed Bin Hammam – 10 points
pradley@thenational.ae
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First Person
Richard Flanagan
Chatto & Windus
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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
Washmen Profile
Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
Based: Dubai, UAE
Sector: Laundry
Employees: 170
Funding: about $8m
Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures
Generational responses to the pandemic
Devesh Mamtani from Century Financial believes the cash-hoarding tendency of each generation is influenced by what stage of the employment cycle they are in. He offers the following insights:
Baby boomers (those born before 1964): Owing to market uncertainty and the need to survive amid competition, many in this generation are looking for options to hoard more cash and increase their overall savings/investments towards risk-free assets.
Generation X (born between 1965 and 1980): Gen X is currently in its prime working years. With their personal and family finances taking a hit, Generation X is looking at multiple options, including taking out short-term loan facilities with competitive interest rates instead of dipping into their savings account.
Millennials (born between 1981 and 1996): This market situation is giving them a valuable lesson about investing early. Many millennials who had previously not saved or invested are looking to start doing so now.
Mohammed bin Zayed Majlis
More from Neighbourhood Watch:
Dubai World Cup nominations
UAE: Thunder Snow/Saeed bin Suroor (trainer), North America/Satish Seemar, Drafted/Doug Watson, New Trails/Ahmad bin Harmash, Capezzano, Gronkowski, Axelrod, all trained by Salem bin Ghadayer
USA: Seeking The Soul/Dallas Stewart, Imperial Hunt/Luis Carvajal Jr, Audible/Todd Pletcher, Roy H/Peter Miller, Yoshida/William Mott, Promises Fulfilled/Dale Romans, Gunnevera/Antonio Sano, XY Jet/Jorge Navarro, Pavel/Doug O’Neill, Switzerland/Steve Asmussen.
Japan: Matera Sky/Hideyuki Mori, KT Brace/Haruki Sugiyama. Bahrain: Nine Below Zero/Fawzi Nass. Ireland: Tato Key/David Marnane. Hong Kong: Fight Hero/Me Tsui. South Korea: Dolkong/Simon Foster.
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
SCHEDULE
Thursday, December 6
08.00-15.00 Technical scrutineering
15.00-17.00 Extra free practice
Friday, December 7
09.10-09.30 F4 free practice
09.40-10.00 F4 time trials
10.15-11.15 F1 free practice
14.00 F4 race 1
15.30 BRM F1 qualifying
Saturday, December 8
09.10-09.30 F4 free practice
09.40-10.00 F4 time trials
10.15-11.15 F1 free practice
14.00 F4 race 2
15.30 Grand Prix of Abu Dhabi
SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
School counsellors on mental well-being
Schools counsellors in Abu Dhabi have put a number of provisions in place to help support pupils returning to the classroom next week.
Many children will resume in-person lessons for the first time in 10 months and parents previously raised concerns about the long-term effects of distance learning.
Schools leaders and counsellors said extra support will be offered to anyone that needs it. Additionally, heads of years will be on hand to offer advice or coping mechanisms to ease any concerns.
“Anxiety this time round has really spiralled, more so than from the first lockdown at the beginning of the pandemic,” said Priya Mitchell, counsellor at The British School Al Khubairat in Abu Dhabi.
“Some have got used to being at home don’t want to go back, while others are desperate to get back.
“We have seen an increase in depressive symptoms, especially with older pupils, and self-harm is starting younger.
“It is worrying and has taught us how important it is that we prioritise mental well-being.”
Ms Mitchell said she was liaising more with heads of year so they can support and offer advice to pupils if the demand is there.
The school will also carry out mental well-being checks so they can pick up on any behavioural patterns and put interventions in place to help pupils.
At Raha International School, the well-being team has provided parents with assessment surveys to see how they can support students at home to transition back to school.
“They have created a Well-being Resource Bank that parents have access to on information on various domains of mental health for students and families,” a team member said.
“Our pastoral team have been working with students to help ease the transition and reduce anxiety that [pupils] may experience after some have been nearly a year off campus.
"Special secondary tutorial classes have also focused on preparing students for their return; going over new guidelines, expectations and daily schedules.”
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: 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
Evacuations to France hit by controversy
- Over 500 Gazans have been evacuated to France since November 2023
- Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
- The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
- Artists and researchers fall under a programme called Pause that began in 2017
- It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
- Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
- Unlike students, they are allowed to bring their families to France