Stephen Appiah's parents, Bartholomew and Comfort, will not watch this year's African Cup of Nations with much enthusiasm.
Their son will not be part of Ghana's squad as he recovers from a right leg injury.
He also missed the previous tournament, in 2008, through injury, and they are now hoping he can be fit for the World Cup.
They never wanted to stand in their son's way. Not when, at the age of 11, he told them he wanted to quit school to pursue football.
They tried to dissuade him, after all, this is not what nice middle-class children with middle-class parents in middle-class jobs (bank teller and store manager) did.
But when they saw he was happiest on a pitch, chasing a football, they relented.
After all, what is the point of working hard and giving your children opportunities if then you don't let them follow their dream, however improbable it may seem?
All they asked of him was that, if he was to make it his career, he put his heart and soul into it.
And he certainly did. He starred for Ghana in the Under 17 World Cup, a 14-year-old boy among men three years his senior.
It was enough to earn him a trial with Galatasaray and his parents encouraged him to go all the way to Turkey to prove his worth.
It did not work out, but, a year later, after another stand-out international performance (this time with Ghana's Under 20 side at the World Cup in Malaysia, again playing with guys three years his seniors), he was selected by Udinese.
A few months with the youth team, and he was out there, barely 17, standing toe-to-toe with the Serie A giants.
The following season, 1998-99, he was slowed by injury, but still confirmed what everybody knew: the future was bright, very bright.
In the spring, he headed out to the Under 20 World Cup in Nigeria.
Ghana were knocked out in the quarter-finals on penalties by a Spain side who included the likes of Iker Casillas, Carlos Marchena and Xavi. As heart-breaking as the defeat was, it was nothing compared to what happened next.
Upon his return, Udinese dis- covered he had contracted Hepatitis B.
He missed most of the following season, but that did not stop Parma from shelling out some £8.5million (Dh49.7m) to secure his services, making him the most expensive Ghanaian player in history - a record since broken by Michael Essien and Sulley Muntari.
Things did not quite work out at Parma, an old knee injury limiting him to just 15 Serie A starts over two seasons.
His talent was not in question, his durability was. Parma felt he needed a shop- window and, in the summer of 2002, he was loaned to Brescia.
He turned in a sparkling season, establishing himself as one of the best box-to-box midfielders in Serie A.
Juventus swooped and Marcello Lippi made him the linchpin of his midfield.
He again was one of the better midfielders in Serie A in his first season, but, after Lippi was replaced by Fabio Capello in the summer of 2004, things soured and, by Christmas he had lost his place.
Capello invited him to stay and compete for a spot in the side, he declined, saying he just wanted to play.
So on he moved, this time to Fenerbache, for £7m.
Istanbul suited him, as he helped the club win the league in his debut season there, winning the Footballer of the Year award in Turkey along the way.
Another solid campaign followed, but then, in December 2007, during his third season at Fenerbache, he suffered a bad knee injury.
Fenerbache's medical staff convinced themselves he was never coming back. The club cancelled his contract that summer.
He spent the next year doing rehabilitation work and going on trial with half a dozen clubs. But there were no takers: the knee simply did not look right.
A boost came from the Ghanaian FA who called him up in the summer and restored him to the captaincy.
He was a key figure for the Black Stars in World Cup qualifying but, still, he could not find a club. European football had seemingly banished him.
Only Africa still believed.
He was good enough to play for a side who had breezed through World Cup qualifying, but, evidently, not a league club. The paradox was put to rest in early November, when Bologna picked him up as a free agent.
A long and difficult battle to avoid relegation awaits him, as well as the twin challenges of the African Nations' Cup and the 2010 Fifa World Cup. But that's okay because this is what he wants.
This is what he dreamed of so many years ago when he decided to pursue his dream of playing professional football, with a bit of help from parents, Bartholomew and Comfort.
Now, it's up to him. The best player to miss out on the African Cup of Nations could yet become one of the stars of this summer's World Cup.
Ghana v Togo, KO 10.30pm on Monday, Aljazeera Sport +9
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
Disposing of non-recycleable masks
Use your ‘black bag’ bin at home
Do not put them in a recycling bin
Take them home with you if there is no litter bin
- No need to bag the mask
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THE SPECS
BMW X7 xDrive 50i
Engine: 4.4-litre V8
Transmission: Eight-speed Steptronic transmission
Power: 462hp
Torque: 650Nm
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Engine: 5.6-litre V8
Transmission: seven-speed automatic
Power: 400hp
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Naga
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Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
The specs
Engine: Four electric motors, one at each wheel
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Torque: 859Nm
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Results
5pm: Reem Island – Conditions (PA) Dh80,000 (Turf) 1,600m; Winner: Farasah, Antonio Fresu (jockey), Musabah Al Muhairi
5.30pm: Sir Baniyas Island – Maiden (PA) Dh80,000 (T) 1,400m; Winner: SSR Ghazwan, Antonio Fresu, Ibrahim Al Hadhrami
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: Astral Del Sol, Sean Kirrane, Ibrahim Al Hadhrami
6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar
7pm: Yas Island – Handicap (PA) Dh80,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel
7.30pm: Saadiyat Island – Handicap (TB) Dh80,000 (T) 2,400m; Winner: Celestial Spheres, Gary Sanchez, Ismail Mohammed
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Captain Marvel
Director: Anna Boden, Ryan Fleck
Starring: Brie Larson, Samuel L Jackson, Jude Law, Ben Mendelsohn
4/5 stars
