A young Argentina fan from Kerala, who was captured on video crying after his favourite side's shock Fifa World Cup defeat to Saudi Arabia, has flown to Qatar to see his heroes in action against the Netherlands thanks to a travel agent in Dubai.
Footage of Muhammad Nibras, the eldest son of former Dubai resident Noufaland and his wife Khadeeja, went viral after he defiantly predicted Lionel Messi and Argentina would bounce back from the 2-1 loss in their opening group game on November 22.
“There are more matches. We will win. Messi will score a hat-trick,” the eighth-grade pupil said in the video, while fighting back tears, as friends and neighbours mocked him over his favourite team's loss.
The South American side, one of the favourites for this year's World Cup, recovered as Nibras had predicted, with wins in each of their next three matches and will face the Netherlands in the last eight.
Touched by the youngster's story, Afi Ahmed, an expat from Kerala who is managing director of Dubai-based Smart Travel which has branches in the UAE and India, flew the hardcore Argentina fan to Qatar to see Lionel Messi and his teammates in action in the quarter-final on Friday night.
The company is also hoping to arrange for him to meet the Argentinian star in person.
The young fan landed in Dubai on Tuesday to stay with relatives before flying to Qatar on Thursday.
“I was really sad when Argentina lost the first match itself, that too against Saudi Arabia,” the 14-year-old from Kasaragod District in Kerala, told The National.
"It was hard not to cry."
Nibras, who has missed his exams to fly to Qatar, said he cried tears of joy when the travel agency contacted him with the offer, after his friends and neighbours, many supporting Brazil, mocked him mercilessly when Argentina lost.
“My parents let me go, saying that this was a once-in-a-lifetime opportunity,” he said. "Exams will come again. And those who made fun of me are treating me like a star now."
While Messi hasn't yet managed a hat-trick, he has scored three goals in the tournament to date. Nibras hopes to see the Argentina star, playing in his last World Cup finals, adding to his tally on Friday night.
“My dad and uncles are also big fans of Argentina," he said. "I cannot wait to see Messi play. I love him so much. I want to see them lifting the World Cup and I will be there to cheer.”
Mr Ahmed, who is funding the trip, told The National that he was impressed by the boy’s fighting spirit.
“One of my staff members from Kerala showed me his video and I was touched," Mr Ahmed, a father of four boys, told The National. "He is a true fan and I wanted to make this World Cup special for him.
“Nibras will fly to Qatar with one of my staff members and we will take care of everything. The parents have trusted me with the boy.
"We even want to have him meet Messi and other Argentina players if possible.”
Mr Ahmed said he also wanted to fly a seven-year-old girl from Kerala, who was seen supporting Argentina on a social media post, to Qatar for the match.
“It was not possible to bring her over because she is a minor,” he said. "I have contacted her parents and promised her a special gift when I go to Kerala next week."
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
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