A celebration of diversity as the nation unites on the pitch


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The 21st Gulf Cup is over, and the UAE's national football team came back from Bahrain last week with the trophy in hand. We all celebrated their success; tens of thousands of fans travelled to Bahrain in support of what was described as "the dream team" and many more gathered around TV sets to watch the final. Winning the Gulf Cup for the second time was a historic moment for UAE football, and an achievement of which to be proud.

But what we won in the Gulf Cup is more than a title or a trophy. We saw more than just a "golden generation" of UAE footballers, and we became more than just a crowd of passionate sports fans.

The day before the final match against Iraq, as the team was preparing for the big game, a newspaper headline shocked UAE football fans and caused huge resentment.

The Qatar-based Al Sharq published an article that emphasised that Omar Abdulrahman, the midfielder for the UAE national team, was of Yemeni origin. "A Yemeni makes the Emirati football spring," the newspaper reported provocatively.

It is true that Abdulrahman is of Yemeni origin, and that he was born in the Saudi capital, Riyadh. Several years ago, he turned down a deal to play for Al Hilal, a top team in the Saudi professional league. Instead, he chose to move to the UAE and to play for Al Ain club and he and his family were granted Emirati citizenship.

The 21-year old was selected as the best player in the Gulf Cup, because of his great skill and his performance throughout the tournament. No one would question his special talents for a player of his age.

Even though he is not Emirati by birth, Abdulrahman's outstanding play all through the Gulf Cup made him the hero of the UAE team. In five matches, he scored two critical goals for the UAE, and made many assists.

That provocative statement by the Qatari newspaper came as a shock to Emiratis (and the paper did later apologise). After the insensitive story appeared, the nation stood in solidarity with Abdulrahman. This included leading public figures, media personalities, prominent football fans and many ordinary supporters. Football has helped in uniting the UAE's society against an irresponsible comment. "Omar is our son" said one poster carried by Emirati fans during the final game.

It is not unusual in sport for GCC teams to search outside their own country for talented athletes, and to grant them citizenship and provide them with all kinds of support if they will make the move.

Diversity is a strength in sport. France is a case in point: their 1998 football team that won the World Cup - for France's first and only time - was a colourful mix of players from many backgrounds. The wide range of their talents and skills contributed to their success as they became the world champions.

This goes well beyond football. Cultural diversity has helped many countries, including the UAE, to develop and move forward. People with varied backgrounds, cultures and experiences all bring with them their unique perspectives and approaches, and a wealth of creative and innovative ideas and talents.

Multiculturalism also builds tolerance and understanding, which is a basis for a cohesive and a peaceful society. It helps to combat racism and negative stereotypes.

When the UAE team won the final match, Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, called Abu Dhabi Sports channel to congratulate the team and the whole nation for the achievement. "We don't differentiate between our sons," he said. "They are all the same at the end."

The UAE players come from varied backgrounds, but they are equally Emiratis and they all contributed to winning the 21st Gulf Cup. This young team is a microcosm of UAE society at large: a society that is multicultural and diverse. They can teach a lesson or two to everyone; not only a lesson in football, but also a lesson in life.

On Twitter: @AyeshaAlmazroui

Three trading apps to try

Sharad Nair recommends three investment apps for UAE residents:

  • For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
  • If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
  • Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
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

The National's picks

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What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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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.

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The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.