• New Zealand players celebrate after winning the New Zealand 2021 Women’s Rugby World Cup final against England at Eden Park in Auckland on November 12, 2022. AFP
    New Zealand players celebrate after winning the New Zealand 2021 Women’s Rugby World Cup final against England at Eden Park in Auckland on November 12, 2022. AFP
  • New Zealand celebrate with the trophy after winning the 2021 Women’s Rugby World Cup. AFP
    New Zealand celebrate with the trophy after winning the 2021 Women’s Rugby World Cup. AFP
  • New Zealand players celebrate after winning the Women’s Rugby World Cup. AFP
    New Zealand players celebrate after winning the Women’s Rugby World Cup. AFP
  • New Zealand players lift the trophy after winning the women's Rugby World Cup. Getty
    New Zealand players lift the trophy after winning the women's Rugby World Cup. Getty
  • New Zealand players celebrate winning the women's Rugby World Cup. Reuters
    New Zealand players celebrate winning the women's Rugby World Cup. Reuters
  • New Zealand players celebrate after winning the Women’s Rugby World Cup final. AFP
    New Zealand players celebrate after winning the Women’s Rugby World Cup final. AFP
  • Chelsea Bremner of New Zealand catches the ball in the lineout during the final. Getty
    Chelsea Bremner of New Zealand catches the ball in the lineout during the final. Getty
  • England's Emily Scarratt attempts a kick during the final. Reuters
    England's Emily Scarratt attempts a kick during the final. Reuters
  • Ruby Tui of New Zealand celebrates winning the Rugby World Cup final. Getty
    Ruby Tui of New Zealand celebrates winning the Rugby World Cup final. Getty
  • England's Abby Dow is tackled by New Zealand's Kennedy Simon. PA
    England's Abby Dow is tackled by New Zealand's Kennedy Simon. PA
  • Ruby Tui runs with the ball and attempts to avoid a tackle. EPA
    Ruby Tui runs with the ball and attempts to avoid a tackle. EPA
  • Krystal Murray of New Zealand attempts to break through the England line of defence. EPA
    Krystal Murray of New Zealand attempts to break through the England line of defence. EPA

New Zealand edge England in thrilling women's Rugby World Cup final


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  • Arabic

Ruahei Demant and Sarah Hunter, the respective captains of New Zealand and England, said they hope Saturday's women's Rugby World Cup final can "inspire the next generation" after the Black Ferns clinched a sixth title with a thrilling 34-31 victory in Auckland.

It was a spectacular end to a tournament that has broken records for attendances and global interest.

Winger Ayesha Leti-I'iga put New Zealand ahead with their sixth try and they held on in a dramatic finish at Eden Park to halt England's world-record winning streak at 30 matches.

England played three-quarters of the game with 14 players after winger Lydia Thompson was shown a red card for a head-high tackle but the Red Roses still nearly pulled off victory thanks to the ferocity of their forward play.

Four of England's five tries came from lineout drives, including a hat-trick for hooker Amy Cokayne, and they were handed a chance to snatch victory in the dying minutes.

However, two lineout drives were repelled by the home team on their tryline and when England knocked on, a record home crowd of 40,000 erupted in noise.

It completed a metamorphosis for New Zealand under veteran former All Blacks coach Wayne Smith, who was introduced this year after the Black Ferns were thrashed twice by England a year ago.

Smith had steered the Black Ferns to 11 straight wins but his team were still underdogs against a Red Roses side he labelled one of the best teams in the history of men's or women's rugby.

His team stayed true to the breathless, attacking style they had used with success all tournament and it ultimately triumphed over England's efficient, power-based game, roared on by a world-crowd for women's rugby.

New Zealand captain Demant said her team's turnaround in fortunes was one the country should savour.

"I can't put it into words. All I can say is I'm so proud of our team," Demant said. "It's been very challenging, last year we got pumped on the northern tour and we have turned ourselves around. We sacrificed so much to win a World Cup at home and we did it.

"We hope we have inspired the next generation. That was an 80-minute slog. England came in as favourites so massive congratulations to them, they are an awesome team."

England captain Hunter was understandably disappointed but said her team can leave New Zealand with their heads held high.

“I'm gutted. So proud of the team, we came out fighting. We had our backs against the wall for 60 minutes but we never gave up," she said. "One result doesn’t define the squad that we are, the people we are. Hopefully we have inspired the next generation back home and given themselves something to be proud of.

"Sport is cruel. Credit to New Zealand they found a way and they go home as deserved champions. We left no stone unturned, we left everything on the pitch. We are hurting."

Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

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How being social media savvy can improve your well being

Next time when procastinating online remember that you can save thousands on paying for a personal trainer and a gym membership simply by watching YouTube videos and keeping up with the latest health tips and trends.

As social media apps are becoming more and more consumed by health experts and nutritionists who are using it to awareness and encourage patients to engage in physical activity.

Elizabeth Watson, a personal trainer from Stay Fit gym in Abu Dhabi suggests that “individuals can use social media as a means of keeping fit, there are a lot of great exercises you can do and train from experts at home just by watching videos on YouTube”.

Norlyn Torrena, a clinical nutritionist from Burjeel Hospital advises her clients to be more technologically active “most of my clients are so engaged with their phones that I advise them to download applications that offer health related services”.

Torrena said that “most people believe that dieting and keeping fit is boring”.

However, by using social media apps keeping fit means that people are “modern and are kept up to date with the latest heath tips and trends”.

“It can be a guide to a healthy lifestyle and exercise if used in the correct way, so I really encourage my clients to download health applications” said Mrs Torrena.

People can also connect with each other and exchange “tips and notes, it’s extremely healthy and fun”.

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

Updated: November 12, 2022, 9:18 AM