The Iran-USA match at the Fifa World Cup proved to be a nail-biter — and not only because of the play.
As protests continue to rage in Iran and after nuclear deal negotiations with the US broke down yet again this year, the match held great significance for both countries.
Team USA's humiliating 2-1 defeat by Iran in the 1998 World Cup was also on the minds of many.
By noon, Public Bar Live in Washington's trendy Du Pont Circle was already packed with fans.
Patrick Doyle took the afternoon off work to watch the Iran-USA match.
Kitted out in a US men's national team shirt, he said that while he hoped for a victory, “the World Cup is special because it brings people together rather than divides them politically".
Amir, an Iranian-American fan who showed up to watch the game, was sporting the 1998 World Cup Iran kit under a 1994 USA jacket.
"It's a difficult game to root for," he said. "The emotions are high, the tensions are high, so I'm just happy to be able to watch."
While Amir expressed conflict over which team he wanted to win, he criticised Tehran for "human rights abuses", including "oppressing women".
"Iranians just want to live in a normal country where we can support our football team without government propaganda," he said.
"The Islamic Republic represents all of the negative progress that the country has suffered through."
USA fan Ariel used American symbols heavily in his World Cup outfit, with blue and white-striped trousers, socks and hat.
"I think that every country should be free, so obviously they have an oppressive regime," he said. "I'm for the protests, I guess, in reality, and hope everyone gets their freedom out there."
Amir recalled the sting of defeat after USA lost to Iran in the 1998 World Cup in a similarly charged match.
"In all sports, politics are brought into it - even though they say to separate politics and sports - it's completely untrue," he added. "It's always, to me, political in every sense."
At Padriac's Irish pub, another sports hotspot in Atlanta, Georgia, fans said politics did not need to be part of football.
"It's a sports match. Let's leave the politics out of it," said USA fan David Joseph.
But he said: "I do feel for the Iranian people and wish we'd see a regime change and the Iranian players definitely have more pressure on them."
Fellow fan David Wiedrick agreed.
"It’s a soccer game and politics shouldn’t be part of it," Mr Wiedrick said.
"It’s a big enough stage, the World Cup stage, and there shouldn’t be any more pressure put on the athletes. Let the athletes do their thing."
But others could not see around the political ramifications of the match.
"Do you remember the 1980 Olympic hockey game when the US played Russia?" asked USA supporter Bernie Brady. "It’s like that. It is political. It can’t help but be political."
Additional reporting by Sara Ruthven, Joshua Longmore in Washington and Holly Aguirre in Atlanta
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
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