A Super Bowl 50 sign decorates a lookout point in San Francisco ahead of the NFL championship game. Marcio Jose Sanchez / AP
A Super Bowl 50 sign decorates a lookout point in San Francisco ahead of the NFL championship game. Marcio Jose Sanchez / AP
A Super Bowl 50 sign decorates a lookout point in San Francisco ahead of the NFL championship game. Marcio Jose Sanchez / AP
A Super Bowl 50 sign decorates a lookout point in San Francisco ahead of the NFL championship game. Marcio Jose Sanchez / AP

When it wasn’t so super: First Super Bowl a far cry from today’s extravaganza


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The stadium had 33,000 empty seats, tickets for the game went for a top price of $12 (Dh44) and college marching bands supplied most of the entertainment.

No, this was not some minor college football game.

This was the AFL-NFL World Championship, the 1967 origin of the Super Bowl, an event that has become a virtual national holiday in the United States and is celebrating its 50th anniversary game on February 7 in Santa Clara, California.

See more: The National's Super Bowl 50 landing page

It all began as a showdown between the National Football League and American Football League champions played in Los Angeles’ Memorial Coliseum, a site announced just six weeks before the January 15 game.

The clash between the Green Bay Packers and Kansas City Chiefs was arranged after an agreement struck the previous June to merge the upstart AFL into the long-established NFL.

By its third instalment, it officially became named the Super Bowl, sprung from a suggestion ahead of the first game by Chiefs owner Lamar Hunt, who got the idea from his children’s high-bouncing Super Ball, a popular toy in the day.

The debut pitted the NFL champion Packers, coached by the legendary Vince Lombardi, whose name now graces the Super Bowl trophy, against the AFL-best Kansas City Chiefs, coached by Hank Stram.

Ten future hall of famers suited up for Green Bay and four for Kansas City.

Chiefs linebacker Bobby Bell reflected back on that first Super Bowl, wondering at the time where it would all lead.

“I remember me and (teammate) Buck Buchanan sitting at the game and looking into the stands. Who is going to pay 12 bucks for a ticket?” he told KCTV of Kansas City.

That price tag, coming in at just over $80 in 2015 dollars adjusted for inflation, has risen to $1,200 in face value and an average of about $5,000 apiece for online shoppers.

Festivities

The new entry on the sporting calendar met with a so-so reaction. It was broadcast by both CBS and NBC, networks that covered the respective leagues, but neither broadcaster elected to save their tapes of the game.

Thirty-second TV ads went for $42,000. This year they cost advertisers $5 million hoping for even more than last year’s 114 million US viewers.

Now known for half-time extravaganzas featuring such pop stars as Michael Jackson, the Rolling Stones, U2 and Beyonce, the inaugural show operated on another level.

Fifty years ago the hoopla was helped along by the Los Angeles Ramettes, majorettes who performed at Rams games, who entertained during pre-game festivities and after each quarter.

The half-time show featured trumpeter Al Hirt, marching bands from the University of Arizona and Grambling State University, the cutting loose of 300 pigeons and 10,000 balloons and a flying demonstration by hydrogen-peroxide propelled Bell Rocket Air Men in 20-second-long, futuristic individual flights.

Unlikely hero

A far cry from the now familiar Media Day frenzy, reporters in 1967 set up interviews with players in their hotel rooms, just as a group of them gathered in commissioner Pete Rozelle’s suite for the first State of the NFL session, long-time sports writer Jerry Izenberg recalled.

Pressure was high on the Packers to prove the longstanding NFL’s superiority over the seven-year-old AFL, said Izenberg, author of “Rozelle: A Biography” and one of just two daily newspaper journalists to have covered every Super Bowl.

“‘Fellows, we gotta win this game, gotta win this game,’ Lombardi barked at players in a meeting,” Izenberg, 85, told Reuters, adding that the coach underlined his point by setting a massive $10,000 fine for breaking curfew.

That did not deter back-up wide receiver Max McGee, described by Izenberg as “a world champion curfew breaker”.

Fellow Packers receiver Bob Long told Milwaukee’s FOX6 News that McGee walked into team breakfast on game day with bloodshot eyes.

Not figuring to get into the game, McGee found a spot on the bench and was dozing when receiver Boyd Dowler went down in the first quarter with a shoulder injury and Lombardi yelled for McGee to get into the game.

McGee promptly snared a ball thrown behind him by quarterback Bart Starr, reaching back with one hand to corral it on his way to the end zone for the first Super Bowl touchdown pass. McGee added another TD grab in Green Bay’s 35-10 victory.

Long said McGee had left his helmet in the locker room and he lent his to the ill receiver.

“So that first touchdown Max scored in Super Bowl history, he was wearing my helmet,” bragged Long.

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Sheer grandeur

The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

What is a Ponzi scheme?

A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

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

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Essentials

The flights

Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours. 

The package

Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.

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Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

Napoleon
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Rating: 2.5/5

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