• United Arab Emirates fans show their support before the game against Indonesia in their Qatar 2022 World Cup qualifier at the Zabeel Stadium, Dubai. Chris Whiteoak / The National
    United Arab Emirates fans show their support before the game against Indonesia in their Qatar 2022 World Cup qualifier at the Zabeel Stadium, Dubai. Chris Whiteoak / The National
  • Mahmoud Khamis, right, of the UAE tackles Osvaldo Ardiles Haay of Indonesia during their Group G World Cup qualifier. The UAE won 5-0 to set up a group decider with Vietnam. Chris Whiteoak / The National
    Mahmoud Khamis, right, of the UAE tackles Osvaldo Ardiles Haay of Indonesia during their Group G World Cup qualifier. The UAE won 5-0 to set up a group decider with Vietnam. Chris Whiteoak / The National
  • Hamad Qallaf of Kuwait, in blue, challenges Jordan's Mousa Mohammad Suleiman of Jordan, during a Group B qualifier for Qatar 2022, at Jaber Al-Ahmad International Stadium, in Kuwait City, Kuwait. The match ended goalless. EPA
    Hamad Qallaf of Kuwait, in blue, challenges Jordan's Mousa Mohammad Suleiman of Jordan, during a Group B qualifier for Qatar 2022, at Jaber Al-Ahmad International Stadium, in Kuwait City, Kuwait. The match ended goalless. EPA
  • Iraq's Mohammed Qasim is mobbed by teammates after scoring what proved the decisive goal in his country's 1-0 victory over Hong Kong in a Group C Qatar 2022 qualifier at Al Muharraq Stadium, Al Muharraq, Bahrain. Reuters
    Iraq's Mohammed Qasim is mobbed by teammates after scoring what proved the decisive goal in his country's 1-0 victory over Hong Kong in a Group C Qatar 2022 qualifier at Al Muharraq Stadium, Al Muharraq, Bahrain. Reuters
  • Australia's Milos Degenek get the better of Nepal goalkeeper Kiran Limbu with an aerial challenge during a Group B World Cup qualifier at Al Kuwait Sports Club Stadium, in Kuwait City, Kuwait. The Socceroos won 3-0. AP Photo
    Australia's Milos Degenek get the better of Nepal goalkeeper Kiran Limbu with an aerial challenge during a Group B World Cup qualifier at Al Kuwait Sports Club Stadium, in Kuwait City, Kuwait. The Socceroos won 3-0. AP Photo
  • China's goalkeeper Yan Junling reaches up to collect a cross during a Group A Qatar 2022 World Cup qualifier against the Maldives, at Sharjah Stadium, Sharjah. China won 5-0. Getty Images
    China's goalkeeper Yan Junling reaches up to collect a cross during a Group A Qatar 2022 World Cup qualifier against the Maldives, at Sharjah Stadium, Sharjah. China won 5-0. Getty Images
  • Mubarak Al Faneeni, left, of Kuwait and Jordan's Ehsan Haddad chase a loose ball during a Group B World Cup qualifier at Jaber Al Ahmad International Stadium in Kuwait City, Kuwait. It ended a nil-nil draw. EPA
    Mubarak Al Faneeni, left, of Kuwait and Jordan's Ehsan Haddad chase a loose ball during a Group B World Cup qualifier at Jaber Al Ahmad International Stadium in Kuwait City, Kuwait. It ended a nil-nil draw. EPA
  • Saudi Arabian forward Saleh Al Shehri blasts a shot past Singapore defenders in a Group D World Cup qualifier at the King Saud University Stadium in Saudi capital Riyadh. Saudi Arabia won 3-0, with Al Shehri among the goalscorers. AFP
    Saudi Arabian forward Saleh Al Shehri blasts a shot past Singapore defenders in a Group D World Cup qualifier at the King Saud University Stadium in Saudi capital Riyadh. Saudi Arabia won 3-0, with Al Shehri among the goalscorers. AFP
  • Afghanistan's Omran Haydary, centre, tries to evade a challenge in a Group E World Cup qualifier against Oman at the Jassim Bin Hamad Stadium, Doha, Qatar. Oman won 2-1. Reuters
    Afghanistan's Omran Haydary, centre, tries to evade a challenge in a Group E World Cup qualifier against Oman at the Jassim Bin Hamad Stadium, Doha, Qatar. Oman won 2-1. Reuters
  • Iranian players celebrate during their 10-0 victory over Cambodia in a Group C World Cup qualifier at the Bahrain National Stadium, in Riffa, Bahrain. AFC
    Iranian players celebrate during their 10-0 victory over Cambodia in a Group C World Cup qualifier at the Bahrain National Stadium, in Riffa, Bahrain. AFC

Fifa World Cup qualifiers: UAE set up showdown with Vietnam as Iran win 10-0 – in pictures


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The UAE moved a step closer to qualifying for the 2022 Fifa World Cup with a 5-0 win over Indonesia on Friday in the penultimate round of Asia qualification group games.

This victory on home turf set up a Group G showdown with Vietnam on Tuesday. Whoever wins the game will progress to the third round of qualification as group winners.

Vietnam beat Malaysia 2-1 on Friday and currently top the group with 17 points from seven games. With the UAE two points behind in second, Vietnam would also progress with a draw.

Results in groups C and D also set up final day showdowns between the top two sides in each group.

In Group C, Iran battered Cambodia 10-0 to keep their hopes of qualifying alive, despite sitting two points behind Iraq, who they play in Bahrain on Tuesday.

Group D is also still all to play for after Saudi Arabia and Uzbekistan both won against Singapore and Palestine, respectively, leaving the Falcons two points ahead.

In Group B, Australia cemented their position at the top of the group with a 3-0 victory over Nepal, while Kuwait and Jordan played out a 0-0 draw.

The final round of group games will decide who progresses to round three of the qualification process. Syria, Australia, Japan and South Korea have already secured their progress.

The 12 teams that progress to round three will be split into two groups of six, with the top two teams in each group qualifying for the 2022 Fifa World Cup in Qatar.

Fifa 2021 World Cup Asia round three qualifying results, June 11, 2021:

Myanmar 1-8 Kyrgyzstan

Philippines 3-0 Guam

Cambodia 0-10 Iran

Nepal 0-3 Australia

Hong Kong 0-1 Iraq

Malaysia 1-2 Vietnam

Indonesia 0-5 UAE

China PR 5-0 Maldives

Afghanistan 1-2 Oman

Yemen 0-1 Uzbekistan

Singapore 0-3 Saudi Arabia

Kuwait 0-0 Jordan

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Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

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

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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The specs: 2018 BMW R nineT Scrambler

Price, base / as tested Dh57,000

Engine 1,170cc air/oil-cooled flat twin four-stroke engine

Transmission Six-speed gearbox

Power 110hp) @ 7,750rpm

Torque 116Nm @ 6,000rpm

Fuel economy, combined 5.3L / 100km

Step by step

2070km to run

38 days

273,600 calories consumed

28kg of fruit

40kg of vegetables

45 pairs of running shoes

1 yoga matt

1 oxygen chamber

MATCH INFO

France 3
Umtiti (8'), Griezmann (29' pen), Dembele (63')

Italy 1
Bonucci (36')

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

RESULT

Bayern Munich 3 Chelsea 2
Bayern: Rafinha (6'), Muller (12', 27')
Chelsea: Alonso (45' 3), Batshuayi (85')