DUBAI // The romantics wanted Ghana. Historians would have liked a Holland versus Germany grudge match. And many fans of the Beautiful Game wanted Brazil or Argentina.
But in the end, tonight's World Cup final will be between Holland and Spain, guaranteeing that a new name will be engraved on the base of the famous gold trophy.
Spanish fans remain very cautious about tonight's final, despite their country being the reigning European Champions and one of the favourites to win.
Cristina Martin Munoz, from Salamanca, a city in south-westerm Spain, said: "I am not making any predictions now; we've been very humble all the way through the tournament and I don't think we should assume that we'll win.
"For Spain, the main player will be David Villa as always, and also [goalkeeper] Iker Casillas - he's amazing. The main danger for Holland will be Arjen Robben."
"I've been very surprised at how many Spanish fans there are here, we didn't expect it. Also, after Brazil and Argentina lost, many who support them are now supporting Spain," said the 28-year-old Emirates airline crew member.
"I watched the semi-final with my Spanish friends Amaia, who's from Bilbao, and Dana, who's from Burgos, at Barasti, and we'll be doing the same for the final. It's a great place to watch and we'll be heading down there early so we can get a good spot.
Angel Perez, a 30-year-old from Madrid, shares this caution. "Apart from the win against Germany on Wednesday, I wasn't too happy with how Spain have played. They've underperformed. Once again we will look to Villa to be our main danger man against Holland, who are a very solid team," said the vice-president and head of customer service at an international bank.
"I was born in Germany and lived there for 20 years, but both my parents are Spanish and I am 100 per cent Spanish. I like Germany, but I was happy we beat them."
English fans and the British media might consider the Germans their historical football enemy, but the rivalry between Germany and Holland is far more bitter.
"I would rather have played Germany in the final than Spain," said 30-year-old Niek Blok, a Dutch national living in Dubai.
"They are our main rivals, and it would have been a perfect revenge match after what happened in 1974."
The World Cup final of 1974 is famous for the 2-1 defeat of Holland's legendary football team by West Germany in Munich.
Led by Johan Cruyff, that team has since been labelled the greatest side never to have won the World Cup. Holland also lost the final to Argentina in 1978, but Blok is confident the time has finally come to put lingering disappointments to bed.
"We have a very steady team who have played with each other for a long time, coming up through the youth system. They really seem to enjoy playing with each other, which is maybe a little different from Dutch teams of the past. Mark Van Bommel will be very important in the final, and of course Wesley Sneijder has been our best player. The final will be a great opportunity for Robin Van Persie to finally perform; he's only scored one goal so far so this could be his match."
Blok, a project manager at Danzas AEI Emirates, said he had been surprised by the weight of support the Dutch have been getting in the UAE, and especially in Dubai.
"The atmosphere has been great," he said. "We have a big Dutch community here, and everyone really makes an effort to wear the orange colours, especially at the Emirates Golf Club, which is the home of the Holland fans. It's been like watching the games back home."
Unlike the Spanish fans, Blok has no trouble predicting tonight's outcome: "Holland 2, Spain 1. Third time lucky for us."
This confidence is shared by 23-year-old Bernard Senekal, a native of Holland who works in sales and marketing at Magniflex Mattresses in Dubai.
"I know many make Spain favourites, but I'm sure we'll win," he said. "It will be a very close match, but it will not go to penalties. Holland will win 1-0 with a very late goal."
There is no doubting on whose shoulders Holland's hopes are resting, according to Senekal.
"Arjen Robben has been amazing in the recent matches; he will definitely be our main hope. [Robin] Van Persie might start on the bench, but I really hope he finally comes good at the World Cup."
Watching the matches around Dubai has been the highlight of the World Cup for Senekal.
"The atmosphere has been just incredible. I've watched the games at many different places, like Jumeirah Beach Hotel and Barasti, where many of the Dutch fans go, and it's been incredible. Everyone seems to be so happy and enjoying themselves, and fans who are from countries not even competing have been getting involved. Some of these nights might as well have been in South Africa."
Tonight's match kicks off at 10.30pm.
@Email:akhaled@thenational.ae
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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.
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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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Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
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Welterweight
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Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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Japan
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Norway
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Canada
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THE BIO
Mr Al Qassimi is 37 and lives in Dubai
He is a keen drummer and loves gardening
His favourite way to unwind is spending time with his two children and cooking
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