Emirati and Iraqi football fans have vowed that their bonds of brotherhood will remain unbroken as the two nations aim to seize their last chance to keep World Cup dreams alive.
The UAE and Iraq will face off before a sold-out crowd in Abu Dhabi on Thursday in the first match of a crunch two-leg play-off.
The winner of the tie – which will be decided in Basra on Tuesday – will progress to a final qualification play-off tournament in Mexico in March.
The loser, meanwhile, will face at least another four-year wait to take part in the sport's flagship event.
While tension could understandably be high with so much at stake, the comradeship between the Gulf neighbours has been evident in the warm welcome given to the visiting Iraqi supporters.
Videos circulating on social media showed Emiratis waving UAE and Iraqi flags at the airport, chanting messages of friendship and unity.
“We are all brothers. They are not our guests. They came to their land,” said Emirati Hussain Al Darmaki, 57, from Kalba, who plans to attend Thursday's opening game at Mohamed Bin Zayed Stadium.
“There is no difference who qualifies. We are one nation and football brings us together.”
Mr Al Darmaki believes an Iraq side ranked 57th in the world – ten places above their opponents – will pose a considerable threat to the UAE's hopes of gracing their first World Cup since 1990.
“Our dream is to be in the World Cup and the players can do it if they start the match with pressure and attacks on Iraq,” he added.
Emirati Bader Mohammed, 45, also feels the UAE faces a formidable task and called on the team to rise to the challenge.
“It will be a thrilling match. If we play with spirit then we can qualify,” Mr Mohammed told The National.
“I hope we attack from the beginning to get two to three goals difference. I will watch the match on TV with friends as we couldn’t secure match tickets.”
He said that Emiratis will cheer on whoever wins the play-off, due to a long-standing friendship between the countries built on and off the pitch.
“We still remember the hospitality of Iraqi people in Basra and how they welcomed us during the Arab Gulf Cup in 2023. Football brings people closer," Mr Mohammed said.
“Deep inside of course I want UAE to win but we will say congratulation to the winner at the end of the match. I’m sure if UAE win, Iraqis will support us when we play in the World Cup, and we will do the same.”
Iraqi Ali Khayat, 49, is a family and aesthetic doctor and owner of Muraqabat Medical Centre in Dubai. He said bitter defeat for both teams would serve to forge even closer links.
Both the UAE and Iraq were 90 minutes away from sealing World Cup qualification, only to miss out to Saudi Arabia and Qatar respectively.
“Hosting the previous matches in Saudi Arabia for Iraq and Qatar for UAE was unfair and this created a close feeling for both nations as they suffer from that decision,” Dr Khayat told The National.
“I’m a resident in UAE for the last 25 years and we are used to the warm hospitality from the Emiratis. It’s my home and there is a strong bond between the two countries.
“It doesn’t matter who will win at the end. If UAE qualify for the World Cup then Iraqis will be the first supporters for them in this global event.”
UAE currency: the story behind the money in your pockets
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.
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
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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Dust storm
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Terror attacks in Paris, November 13, 2015
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- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
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- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
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Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
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Low turnout
Two months before the first round on April 10, the appetite of voters for the election is low.
Mathieu Gallard, account manager with Ipsos, which conducted the most recent poll, said current forecasts suggested only two-thirds were "very likely" to vote in the first round, compared with a 78 per cent turnout in the 2017 presidential elections.
"It depends on how interesting the campaign is on their main concerns," he told The National. "Just now, it's hard to say who, between Macron and the candidates of the right, would be most affected by a low turnout."
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