Cristiano Ronaldo reacts during Portugal's 4-0 loss to Germany on Monday at the 2014 World Cup in Salvador, Brazil. Marcos Brindicci / Reuters / June 16, 2014
Cristiano Ronaldo reacts during Portugal's 4-0 loss to Germany on Monday at the 2014 World Cup in Salvador, Brazil. Marcos Brindicci / Reuters / June 16, 2014
Cristiano Ronaldo reacts during Portugal's 4-0 loss to Germany on Monday at the 2014 World Cup in Salvador, Brazil. Marcos Brindicci / Reuters / June 16, 2014
Cristiano Ronaldo reacts during Portugal's 4-0 loss to Germany on Monday at the 2014 World Cup in Salvador, Brazil. Marcos Brindicci / Reuters / June 16, 2014

Germany flatten Ronaldo and Portugal: ‘Another perception-shifting demolition’


Richard Jolly
  • English
  • Arabic

It is an understatement to say it has not been a vintage World Cup for the Iberian Peninsula so far.
After Spain were put to the sword in Salvador, Portugal suffered similar problems in the same stadium.
First the World Cup holders, then the world's best player, both beaten by four goals and both threatened with the earliest of exits.
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Cristiano Ronaldo had powered Portugal to Brazil, winning his personal duel with Zlatan Ibrahimovic in November's play-off against Sweden. Another single-handed escapology act may be necessary.
As with Spain's 5-1 thrashing by the Netherlands, the manner of defeat was far more damning than the mere result. This was another perception-shifting demolition, another Iberian embarrassment, another crushing win for northern Europe over south.
The temptation is to say that everything that could have gone wrong did. It is not quite true, simply because Ronaldo's knee problem did not prevent him from playing 90 minutes.
Compared to the tournament's other semi-fit superstars, such as Luis Suarez and Arturo Vidal, he looked in reasonable shape. He was Portugal's most persistent player; the positives for them begin and end there.
A second Real Madrid man, Fabio Coentrao, may have seen his tournament come to a premature end because of a hamstring injury. A third, Pepe, will be fortunate to feature again.
Stupidly sent off, he will be suspended after headbutting the histrionic Thomas Muller.
Pepe's career has been pockmarked by moments of rank idiocy and this was the latest, the 13th red card of his career. He merits no sympathy.
Portugal's problems at the back extended beyond that. Germany exploited a high defensive line, springing the offside trap and chipping passes over Paulo Bento's rearguard time and again.
This was a failing of fitness, tactics and temperament. They lost Hugo Almeida, their front-line striker, within half an hour. They lost any remaining hope when Pepe departed before half-time.
Muller then cemented his status as Portugal's nemesis and a World Cup specialist with a hat-trick to render his 50th cap a memorable occasion. The Golden Boot winner in 2010 is staking his claim for an unprecedented double.
More pertinently, he is ending the debate about who leads the line for Germany. Rather than their record scorer Miroslav Klose, instead of a false nine, they have a hybrid, a finisher with elusive movement.
Joachim Loew was perming four from seven for the most advanced positions in his team and, given the playmaking brilliance of the Paul Scholes-esque Toni Kroos and the havoc wreaked by Mario Gotze and Mesut Ozil on the flanks, it is undeniable he picked the right quartet.
After a troubled build-up, Germany started in ominously impressive fashion. Indifferent performances, injured midfielders, defensive difficulties: all are suddenly consigned to the past by the ultimate tournament team.
By routing Portugal, Germany gave themselves the sort of problems others can only envy.
This was a meeting of two of the top four in the Fifa rankings; Ghana, quarter-finalists in 2014, and the United States, ranked 13th, are up next for Loew's team but, typically, they were unperturbed by an intimidating draw.
There is no such thing as a group of death for Germany, instead, the applicable cliche concerned Germans and penalties: Muller converted his to open the scoring
Even the departure of Mats Hummels, their classiest defender, fits into an encouraging narrative. Germany have seen key players sidelined before, like Michael Ballack four years ago, and prospered. Adversity seems to bring the best from them.
Now we will discover if the mercurial Portuguese can react similarly. Having lost half of their first-choice defence, reeling from a thrashing, the other 10 owe it to Ronaldo to give him a platform to perform.
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Empty Words

By Mario Levrero  

(Coffee House Press)
 

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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