• FILE - Mike Moscrop, left, from Orange County, Calif. , poses with Amir Sieidoust, an Iranian supporter living in Holland outside the Gerlain Stadium in Lyon, June 21, 1998, before the start of the USA vs Iran World Cup soccer match. Iran defeated the U. S. 2-1 for its first World Cup win, eliminating them after just two games. A rematch between the U. S. and Iran will be played, Tuesday, Nov. 29, 2022. (AP Photo / Jerome Delay)
    FILE - Mike Moscrop, left, from Orange County, Calif. , poses with Amir Sieidoust, an Iranian supporter living in Holland outside the Gerlain Stadium in Lyon, June 21, 1998, before the start of the USA vs Iran World Cup soccer match. Iran defeated the U. S. 2-1 for its first World Cup win, eliminating them after just two games. A rematch between the U. S. and Iran will be played, Tuesday, Nov. 29, 2022. (AP Photo / Jerome Delay)
  • USA supporters wait for the start of the World Cup match between the US and Wales. AP
    USA supporters wait for the start of the World Cup match between the US and Wales. AP
  • US supporters cheer their team before the start of the match between England and USA. AP
    US supporters cheer their team before the start of the match between England and USA. AP
  • A supporter cheers for Team USA at Al Bayt Stadium in Al Khor, Qatar. AP
    A supporter cheers for Team USA at Al Bayt Stadium in Al Khor, Qatar. AP
  • US flag gear comes in many shapes and sizes. AP
    US flag gear comes in many shapes and sizes. AP
  • A young fan holds a US flag while waiting for the start of the World Cup match between England and USA. AP
    A young fan holds a US flag while waiting for the start of the World Cup match between England and USA. AP
  • USA and England supporters find friendship in the football stands. AP
    USA and England supporters find friendship in the football stands. AP
  • USA supporters can be found in every corner of the stadium. AP
    USA supporters can be found in every corner of the stadium. AP
  • A fans creates a cape from a US flag. AP
    A fans creates a cape from a US flag. AP
  • USA supporters cheer even though the match with Wales ended in a 1-1 draw. AP
    USA supporters cheer even though the match with Wales ended in a 1-1 draw. AP
  • No doubt the American fans are happy to find McDonald's on hand at the World Cup. AP
    No doubt the American fans are happy to find McDonald's on hand at the World Cup. AP
  • USA fans take a selfie at the Ahmad bin Ali Stadium in Doha, Qatar. AP
    USA fans take a selfie at the Ahmad bin Ali Stadium in Doha, Qatar. AP
  • Lucky Team USA fans with very good seats get ready for the action. AP
    Lucky Team USA fans with very good seats get ready for the action. AP
  • One Team USA fan came kitted out in a Wonder Woman costume. AP
    One Team USA fan came kitted out in a Wonder Woman costume. AP
  • Face painting is always popular among US football fans. AP
    Face painting is always popular among US football fans. AP
  • A crazy wig is one way to get yourself on a stadium's giant screen. AP
    A crazy wig is one way to get yourself on a stadium's giant screen. AP
  • The came, they saw and it was a draw. US fans watch the 1-1 match against Wales. AP
    The came, they saw and it was a draw. US fans watch the 1-1 match against Wales. AP
  • A USA supporter sports an American bald eagle head. AP
    A USA supporter sports an American bald eagle head. AP
  • A Team USA fan wears a mask at Souq Waqif during the Fifa World Cup in Qatar. Getty
    A Team USA fan wears a mask at Souq Waqif during the Fifa World Cup in Qatar. Getty
  • World Cup fans gather at Times Square, New York City, to watch the USA play England on November 25. Getty / AFP
    World Cup fans gather at Times Square, New York City, to watch the USA play England on November 25. Getty / AFP
  • USA and England play out their nil-all group stage match. Getty / AFP
    USA and England play out their nil-all group stage match. Getty / AFP
  • World Cup fans pack into Times Square to watch the USA-England game. Getty / AFP
    World Cup fans pack into Times Square to watch the USA-England game. Getty / AFP
  • The naked cowboy made the World Cup rounds in New York's Time Square. Getty / AFP
    The naked cowboy made the World Cup rounds in New York's Time Square. Getty / AFP
  • Fans watch the USA in their World Cup Group B match against England from Public Bar Live in Washington. EPA
    Fans watch the USA in their World Cup Group B match against England from Public Bar Live in Washington. EPA
  • The nation's capital is full of Team USA fans. EPA
    The nation's capital is full of Team USA fans. EPA
  • Like father, like fan. Dad and son cheer on Team USA. Getty
    Like father, like fan. Dad and son cheer on Team USA. Getty
  • This American gentleman really gets into the spirit of things. Getty
    This American gentleman really gets into the spirit of things. Getty
  • These fans wear their US pride with smiles on their faces. Getty
    These fans wear their US pride with smiles on their faces. Getty
  • Fans enjoy the pre-match atmosphere before the Group B match between England and USA. Getty
    Fans enjoy the pre-match atmosphere before the Group B match between England and USA. Getty

USA and Iran drawn into politics day before World Cup match


  • English
  • Arabic

Simmering tension between Washington and Tehran spilt into a press conference by Gregg Berhalter, head coach of the US national football team, on Monday.

A day before Team USA's crucial World Cup Qatar 2022 match against Iran at the Al Thumama in Doha, Berhalter was pressed on US naval and immigration policy.

Tyler Adams, USA captain, was asked about discrimination in the US.

It was another sign of how strained ties between the two countries have become in recent years, since the killing of a top Iranian general in Baghdad in 2020.

And negotiations to restart the Iran nuclear deal, from which former president Donald Trump pulled the US in 2019, are all but stalled as the US imposes more sanctions against Iran over the death of Mahsa Amini, 22, in the custody of Iran's "morality police".

The US and Iran played in a politically charged World Cup group stage match in 1998, which Iran won 2-1.

Berhalter said he hoped his team could focus only on football as they needed a win to secure a spot in the knockout stages of this year's World Cup.

“We know exactly what Iran are going to bring, and we don't want to make the same mistakes as we did in the past,” he said. “We want to learn from that and be able to put it into performance.”

  • Iranian football fans enjoy the build-up to the World Cup match between England and Iran at the Khalifa International Stadium in Doha on Monday. AP
    Iranian football fans enjoy the build-up to the World Cup match between England and Iran at the Khalifa International Stadium in Doha on Monday. AP
  • Some Iran fans indulged in pre-match face-painting. AP
    Some Iran fans indulged in pre-match face-painting. AP
  • These Iranian fans spell it out before the match against England. AP
    These Iranian fans spell it out before the match against England. AP
  • An Iran fan looking pensive before kick-off. PA
    An Iran fan looking pensive before kick-off. PA
  • This Iran supporter sports his country's colours in the build-up to the World Cup match against England at the Khalifa International Stadium in Doha on Monday. AFP
    This Iran supporter sports his country's colours in the build-up to the World Cup match against England at the Khalifa International Stadium in Doha on Monday. AFP
  • A fan holds Iran's national flag and cheers before the game against England in Doha on Monday. AP
    A fan holds Iran's national flag and cheers before the game against England in Doha on Monday. AP
  • Fans enjoying the atmosphere in the stadium. AP
    Fans enjoying the atmosphere in the stadium. AP
  • Iran fans spread a message on the world stage as the excitement builds. Getty
    Iran fans spread a message on the world stage as the excitement builds. Getty

Iranian players have also been drawn into the political conversation as protesters challenge them to speak out against their government's deadly crackdown on protests after Amini's death.

The US Soccer Federation temporarily displayed Iran's national flag on social media without the emblem of the Islamic republic, prompting the Iranian Football Federation to demand the US be handed a 10-match ban and kicked out of the World Cup.

American players were not consulted on the USSF's decision.

“I can only reiterate that the players and the staff knew nothing about what was being posted. Sometimes, things are out of our control,” Berhalter said.

“All we can do on our behalf is apologise on behalf of the players and staff, but it's not something that we were a part of.

"Of course, our thoughts are with the Iran people, the players and the whole country, but our focus is on this match.”

And Jurgen Klinsmann, former USA head coach, was forced to retreat on comments where he said “this is just their culture”, in reference to Iran's gamesmanship against Wales during their 2-0 win last week.

In a post on Twitter, Iran head coach Carlos Queiroz called Klinsmann's comments a “disgrace to football”.

Queiroz invited Klinsmann to visit the Iranian national team's camp to learn about their culture. He also called on Klinsmann to resign as a member of Qatar 2022 Technical Study Group.

Klinsmann said his words were taken out of context, adding that he would try to call Queiroz.

Reuters contributed to this report

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

TO ALL THE BOYS: ALWAYS AND FOREVER

Directed by: Michael Fimognari

Starring: Lana Condor and Noah Centineo

Two stars

Drivers’ championship standings after Singapore:

1. Lewis Hamilton, Mercedes - 263
2. Sebastian Vettel, Ferrari - 235
3. Valtteri Bottas, Mercedes - 212
4. Daniel Ricciardo, Red Bull - 162
5. Kimi Raikkonen, Ferrari - 138
6. Sergio Perez, Force India - 68

Top 10 in the F1 drivers' standings

1. Sebastian Vettel, Ferrari 202 points

2. Lewis Hamilton, Mercedes-GP 188

3. Valtteri Bottas, Mercedes-GP 169

4. Daniel Ricciardo, Red Bull Racing 117

5. Kimi Raikkonen, Ferrari 116

6. Max Verstappen, Red Bull Racing 67

7. Sergio Perez, Force India 56

8. Esteban Ocon, Force India 45

9. Carlos Sainz Jr, Toro Rosso 35

10. Nico Hulkenberg, Renault 26

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A
West Indies v India - Third ODI

India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)

India won by 93 runs

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Earth under attack: Cosmic impacts throughout history

4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon

- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.

50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater

1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.  

1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.

1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.

-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
'The Last Days of Ptolemy Grey'

Rating: 3/5

Directors: Ramin Bahrani, Debbie Allen, Hanelle Culpepper, Guillermo Navarro

Writers: Walter Mosley

Stars: Samuel L Jackson, Dominique Fishback, Walton Goggins

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

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
The biog

Favourite colour: Brown

Favourite Movie: Resident Evil

Hobbies: Painting, Cooking, Imitating Voices

Favourite food: Pizza

Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

Our legal consultant

Name: Hassan Mohsen Elhais

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

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

TO A LAND UNKNOWN

Director: Mahdi Fleifel

Starring: Mahmoud Bakri, Aram Sabbah, Mohammad Alsurafa

Rating: 4.5/5

The specs

Price, base / as tested Dh1,470,000 (est)
Engine 6.9-litre twin-turbo W12
Gearbox eight-speed automatic
Power 626bhp @ 6,000rpm
Torque: 900Nm @ 1,350rpm
Fuel economy, combined 14.0L / 100km

Roll%20of%20Honour%2C%20men%E2%80%99s%20domestic%20rugby%20season
%3Cp%3E%3Cstrong%3EWest%20Asia%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Bahrain%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Jebel%20Ali%20Dragons%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%201%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Sharks%0D%3Cbr%3ERunners%20up%3A%20Abu%20Dhabi%20Harlequins%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%202%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%20III%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Sharks%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDubai%20Sevens%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%3C%2Fp%3E%0A
The more serious side of specialty coffee

While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.

The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.

Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”

One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.

Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms. 

Key developments

All times UTC 4

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

Tips for avoiding trouble online
  • Do not post incorrect information and beware of fake news
  • Do not publish or repost racist or hate speech, yours or anyone else’s
  • Do not incite violence and be careful how to phrase what you want to say
  • Do not defame anyone. Have a difference of opinion with someone? Don’t attack them on social media
  • Do not forget your children and monitor their online activities
Updated: November 29, 2022, 5:22 PM