Michael Cheika reckons he was only about 5 when he first visited Lebanon, the country where his parents spent their formative years before emigrating to Australia in the 1950s.
They joined the burgeoning Lebanese-Australian community that has for decades called Australia — and particularly Sydney — home.
The trips to Lebanon picked up again in his late teens for Cheika, one of rugby union’s most famous head coaches, who took heavyweight Australia to two World Cups — but has now switched codes to lead Lebanon's rugby league side into the sport's competitive zenith.
I think that being able to play sport, for kids in particular, is a hugely important part of their growth because they get to learn to play as a team, they get to learn what resilience is about
Michael Cheika
“I was actually caught there in the [2006 Israeli invasion of Lebanon],” he says with a chuckle. “I actually didn’t wait for the expat evacuation. I got a car and somehow got out through Syria. Those were an interesting few days of my life, that’s for sure.
“But I’ve been many times,” he says, the last time being for an Asia Rugby coaching clinic in 2018.
“That was pretty cool. I never knew that those coaching clinics would be going on, so it was great.”
Rugby in Lebanon
That relationship with Lebanon, through sport or otherwise, took its next step when he was announced as the head coach of the Lebanese national rugby league team in 2020. Now he is leading them into the Rugby League World Cup, five years after the Cedars reached the quarter finals of the competition.
“I think that when the opportunity came in my chosen area, in my chosen field to be involved with the national team,” he says from England, where the tournament is taking place. "That's something you couldn't say no to. It seemed like a bit of a no-brainer." It's been a busy year for Cheika, who is also head coach of Argentina's rugby union side.
Born in Sydney, he was a talented player in Australia before turning to coaching. The Lebanese community in Australia — particularly Sydney — has a long and storied history, which is also reflected in sport.
“That community has had a huge involvement with rugby league down there. If you look at the clubs in Australia — the Bulldogs, Wests Tigers, St George, Parramatta — they’ve got strong influences of the Lebanese community in there,” he says, referring to some of the major clubs in Australia’s top division.
“I think that one of the huge areas where that post-Second World War influx of immigration to Australia really helped the transition for many people was through sport, through kids playing the sport.”
Lebanon is in the grips of an economic crisis that has been described by the World Bank as one of the worst in modern history, plunging most of the population into poverty.
The country remains deeply fractured with no end to the crisis in sight.
But whether it's been the run to the Asia Cup final by the men’s basketball team, or the all-female Lebanese dance troupe known as the Mayyas winning America’s Got Talent, it has often been sport or entertainment that has brought Lebanon together this year.
“It’s one of the big reasons why I want to be involved, because if you can give people the opportunity to take a couple of hours away from their troubles and their difficulties," Cheika says. "They can sit down, have a couple of drinks, watch their national team and relax, and wave the national flag — even if it's in a sport that they don't really know that well. Well, that's part of the job done right there and then. That’s what sport does."
And with not many Lebanese sporting teams taking part in games that are "getting televised and broadcast around the world", Cheika says the World Cup offers a great opportunity for the sport to be seen and the side to take part in the highest level of competition.
The sport is still growing in Lebanon — many are surprised to hear it has a national team, let alone one that is actually quite good.
A diverse team
The squad comprises an interesting mix of players, with the majority playing abroad. A handful are based in Lebanon, while others play in lower or regional leagues in Australia or England.
Some play in arguably the sport’s largest professional league, Australia’s National Rugby League, including Mitchell Moses, whose Parramatta Eels were the losing side in the NRL Grand Final this month.
Cheika has said he wants to integrate more Lebanon-based players into the national team while also boosting the profile of a sport that’s still developing in the country.
“If we can even get one more kid playing by being on the telly and someone seeing the game and the team playing that wasn't playing before, then that's a win.
“I think that being able to play sport, for kids in particular, is a hugely important part of their growth because they get to learn to play as a team, they get to learn what resilience is about, getting knocked down and getting back up again, they get to enjoy time with their friends.”
The Lebanese Rugby League Federation is in charge of growing the sport in Lebanon, helping run competitions at club, university and junior level.
There will always be a struggle for resources and Cheika realises that the because of the situation in which Lebanon finds itself, it will not always be easy. From the national team's perspective, more games at a high level as well as more matches in Lebanon “can really affect how the game is seen in the country as a whole”.
“I think one of the big things players want to show people here is a really unified team that's going to try to achieve a goal, and I think that's a really important image to show," he says. "It's not just about this World Cup, it's about then taking the team over there [to Lebanon], playing games there with more locals playing, so that more people can ... not even understand it, just enjoy it.”
Cheika talks fondly of footage he’s seen from a 2002 game between Lebanon and France’s rugby league teams that took place in Lebanon, with thousands of raucous fans in attendance.
“It was pretty awesome — the footage wasn't super clear because it was quite old. But there's no reason why we can't go back and create that atmosphere. Not necessarily through the passion for the game but just the passion for the flag, seeing your national team play and wanting to be behind them.”
SERIE A FIXTURES
Friday (UAE kick-off times)
Sassuolo v Bologna (11.45pm)
Saturday
Brescia v Torino (6pm)
Inter Milan v Verona (9pm)
Napoli v Genoa (11.45pm)
Sunday
Cagliari v Verona (3.30pm)
Udinese v SPAL (6pm)
Sampdoria v Atalanta (6pm)
Lazio v Lecce (6pm)
Parma v Roma (9pm)
Juventus v Milan (11.45pm)
The specs: 2018 Audi RS5
Price, base: Dh359,200
Engine: 2.9L twin-turbo V6
Transmission: Eight-speed automatic
Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
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UAE currency: the story behind the money in your pockets
Racecard:
6.30pm: Mazrat Al Ruwayah (PA) | Group 2 | US$55,000 (Dirt) | 1,600 metres
7.05pm: Meydan Sprint (TB) | Group 2 | $250,000 (Turf) | 1,000m
7.40pm: Firebreak Stakes | Group 3 | $200,000 (D) | 1,600m
8.15pm: Meydan Trophy | Conditions (TB) | $100,000 (T) | 1,900m
8.50pm: Balanchine | Group 2 (TB) | $250,000 (T) | 1,800m
9.25pm: Handicap (TB) | $135,000 (D) | 1,200m
10pm: Handicap (TB) | $175,000 (T) | 2,410m.
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
UAE squad
Esha Oza (captain), Al Maseera Jahangir, Emily Thomas, Heena Hotchandani, Indhuja Nandakumar, Katie Thompson, Lavanya Keny, Mehak Thakur, Michelle Botha, Rinitha Rajith, Samaira Dharnidharka, Siya Gokhale, Sashikala Silva, Suraksha Kotte, Theertha Satish (wicketkeeper) Udeni Kuruppuarachchige, Vaishnave Mahesh.
UAE tour of Zimbabwe
All matches in Bulawayo
Friday, Sept 26 – First ODI
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I
Killing of Qassem Suleimani
SANCTIONED
- Kirill Shamalov, Russia's youngest billionaire and previously married to Putin's daughter Katarina
- Petr Fradkov, head of recently sanctioned Promsvyazbank and son of former head of Russian Foreign Intelligence, the FSB.
- Denis Bortnikov, Deputy President of Russia's largest bank VTB. He is the son of Alexander Bortnikov, head of the FSB which was responsible for the poisoning of political activist Alexey Navalny in August 2020 with banned chemical agent novichok.
- Yury Slyusar, director of United Aircraft Corporation, a major aircraft manufacturer for the Russian military.
- Elena Aleksandrovna Georgieva, chair of the board of Novikombank, a state-owned defence conglomerate.
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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
UAE currency: the story behind the money in your pockets