World Cup fans from around the globe are bringing a festival feel to the Qatari capital Doha — with tens of thousands more set to arrive in the coming days.
From Colombia and Mexico to Wales and Spain, supporters have flown thousands of kilometres and spent thousands of dollars to witness teams play in the Middle East's first World Cup.
On Sunday night, there were teething problems at one of the largest fan zones, Bidda Park in central Doha, which can accommodate about 40,000 people.
There were long queues tightly packed into a narrow entrance outside Bidda Park before it opened at 4pm, while no water stalls or fountains were available outside the fan zone.
A group of fans surged in front of the barriers at one stage as tempers flared, although security showed restraint and appeared to quickly clock what was happening.
“The fan zone is huge, it was a bit chaotic getting in and there was a lot of pushing and shoving,” said fan Jadran Vulinovic, an Australian of Croatian descent.
“It wasn’t clear what was going on; we queued at one place for 20 minutes but it was going nowhere. So, it was a bit unnerving but we eventually got in OK after another half hour or so.”
Ecuador rolled over host Qatar 2-0 in the opening match later in the evening, after a dazzling opening ceremony that featured a unifying call for humanity from Morgan Freeman, dance troupes, Arabic singers and spectacular light show.
Qatar’s loss may have dampened local spirits but not the anticipation among the thousands of other fans eagerly awaiting the arrival of their own teams.
Mr Vulinovic, who works in information technology, has six match tickets to watch both sides play in Doha, and is confident that the coming couple of weeks will be exciting.
“We are staying in Al Khor for a few days, then heading to one of the fan villages,” he said.
“Transport around Doha has been pretty good, but it has been a bit of a culture shock for us.
“Because we are staying up north, the landscape is so alien. We are used to the greenery of Melbourne but this is just so different.
“We are here for 12 nights, and have been planning to come for a while after missing so many holidays during Covid.”
Australia face a tough group alongside France, Tunisia and Denmark, while Croatia will play Morocco, Belgium and Canada, which is competing in its first World Cup since 1986.
Mr Vulinovic’s son Ben was getting his first taste of a World Cup.
“It is a tough call to choose between supporting Croatia or Australia, but if both get to the final it would have to be the Aussies,” he said.
“But I don’t give us much hope of getting past the quarter-finals, so I will be following Croatia too.
“I wasn’t prepared for the heat. We were walking around most of the day and I wasn’t prepared, it was tough.”
'I can't say how much I spent to be here — I don't want my wife to find out!'
Earlier, supporters across the city arrived at some hotels, where the finishing touches were still being applied as they checked in and unloaded their bags.
Others found tent fan villages on the outskirts of Doha fell well below expectations, with insufficient air conditioning or a shortage of fresh drinking water.
Two Welsh fans from Wrexham, Adrian and Nick — both 47 — have tickets for their country's games against Iran and the US.
“It was tough getting a week away from home, but a World Cup doesn’t happen very often,” said Adrian, an engineer.
“I have spent about £2,000 for flights, tickets and accommodation on a cruise ship — it all seems well organised so far.”
Nick, also an engineer, said there were “a lot of Welsh on the cruise ship we are on, so it is good fun”.
“It is a mix of diehard Welsh fans who have followed the team for years and others who want to experience a World Cup for the first time,” he said.
“I can’t say how much it has cost as I don’t want my wife to find out but it has been expensive. It has take a long time to qualify so we can’t wait for it all to start — I think Wales can go all the way.”
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
How The Debt Panel's advice helped readers in 2019
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