LUBANGO// If Egypt win this Cup of Nations, their captain, Ahmed Hassan, will have won the tournament four times, twice as often as Nigeria have in their history, a fact that probably should not be repeated anywhere near the Super Eagles' hotel.
Roughly one in six Africans is Nigerian, they have a profound passion for the game, they have produced as many top-class players as any other African nation, and their infrastructure is as good as anywhere else on the continent, and yet still they under perform.
And as each competition goes by, so the mountain Nigeria have to climb gets bigger. They will progress to the quarter-final should they draw with Mozambique today, but Nigeria have been anything but impressive, following up a 3-1 defeat to Egypt with a fortuitous 1-0 win over Benin.
"Having lost the first game to Egypt, there had to be a little bit of a crisis of confidence," said the Nigeria coach Shaibu Amodu.
"Any slip could have been a disaster. We needed the three points. Nothing was more important."
They only just made it, though, the game's solitary goal coming from a dubious penalty, while Benin twice hit the bar. As against Egypt, having begun well, Nig-eria seemed overwhelmed by self-doubt, defended deeper and deeper and became increasingly nervous. This is a squad palpably under pressure, as the generally truculent mood among the players demonstrates.
Making the situation more unsettling is the fact that the Nigeria Football Federation (NFF) is operating alongside a Presidential Task Force (PTF), set up as their World Cup qualifying campaign started stuttering, and nobody is quite sure which body has the greater authority.
The PTF, of which the former England international John Fashanu is a member, is understood to favour the appointment of a foreign coach, while the NFF would prefer, as their president Alhaji Sanu Lulu Abdullahi put it, to "sink or swim" with Amodu.
Their theory is that Europe-based players supposedly struggle to respect a domestic coach, while a foreigner would have the further advantage of being seen to be free of tribal bias.
Amodu is understood to have been told that he must reach at least the semi-finals if he is to stay on for the World Cup, but at least two European coaches with significant African experience have already been sounded out by the NFF, while Herve Renard, the coach of Mozambique, has also been linked with the job; victory for the Mambas today, of course, would be the best possible way for the Frenchman to advertise his qualities.
For Amodu, the situation must feel horribly familiar. In 2002, he led Nigeria to qualification for the World Cup, only to be replaced by Adegboye Onigbinde after taking his side to the semi-final of the Cup of Nations in Mali.
After Berti Vogts failed to get Nigeria to the 2006 World Cup, Amodu returned, achieved his primary objective with a squad far inferior to that of eight years ago, and yet finds himself likely to be denied his place on the biggest stage once again.
So far, Amodu has preferred a 4-2-3-1 formation, with Yakubu as a lone striker, but it seems probably that, with Wolfsburg's Obafemi Martins returned from a court appearance in London, he will switch to a 4-4-2, which should at least satisfy those sections of the Nigerian press who persist in seeing a lone striker as a defensive option in keeping with Amodu's dour reputation.
The problem, though, is really the lack of a midfield creator, the search for which has become so desperate that there are even rumours that Jay-Jay Okocha could be tempted out of retirement at the age of 37.
Mikel John Obi was tried in the role against Egypt, but he seems more comfortable coming from deep, as he did against Benin, while Kalu Uche was no more convincing having been moved in field from the left wing in that second game.
Nigeria will also be without their captain, Joseph Yobo, who has a hamstring injury that could keep him out of the tournament. For Amodu, the rest of the tournament looks like being the extent of his tenure as Nigeria coach. Historical underachievement is engulfing his side once again.
@Email:sports@thenational.ae
Nigeria v Mozambique, KO 8pm, Aljazeera Sport + 9
MATCH INFO
Wales 1 (Bale 45 3')
Croatia 1 (Vlasic 09')
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.
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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
Scores:
Day 4
England 290 & 346
Sri Lanka 336 & 226-7 (target 301)
Sri Lanka require another 75 runs with three wickets remaining
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
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6.30pm: Maiden (TB) Dh 82,500 (Dirt) 1.600m
Winner: Miller’s House, Richard Mullen (jockey), Satish Seemar (trainer).
7.05pm: Maiden (TB) Dh 82,500 (D) 2,000m
Winner: Kanood, Adrie de Vries, Fawzi Nass.
7.50pm: Handicap (TB) Dh 82,500 (D) 1,600m
Winner: Gervais, Sandro Paiva, Ali Rashid Al Raihe.
8.15pm: The Garhoud Sprint Listed (TB) Dh 132,500 (D) 1,200m
Winner: Important Mission, Royston Ffrench, Salem bin Ghadayer.
8.50pm: The Entisar Listed (TB) Dh 132,500 (D) 2,000m
Winner: Firnas, Xavier Ziani, Salem bin Ghadayer.
9.25pm: Conditions (TB) Dh 120,000 (D) 1,400m
Winner: Zhou Storm, Connor Beasley, Ali Rashid Al Raihe.
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
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
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EEjari%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%2C%20Saudi%20Arabia%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EYazeed%20Al%20Shamsi%2C%20Fahad%20Albedah%2C%20Mohammed%20Alkhelewy%20and%20Khalid%20Almunif%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EPropTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3E%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3ESanabil%20500%20Mena%2C%20Hambro%20Perks'%20Oryx%20Fund%20and%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E8%3C%2Fp%3E%0A
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Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km
Zayed Sustainability Prize
Know before you go
- Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
- If you’re driving, make sure your insurance covers Oman.
- By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
- Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
- Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.
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