Chris Whiteoak / The National
Chris Whiteoak / The National
Chris Whiteoak / The National
Chris Whiteoak / The National


Al Ain’s Asian title shows how far UAE football has come, and how far it will go


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May 31, 2024

President Sheikh Mohamed was the first to offer his congratulations.

Sheikh Mohammed bin Rashid, Vice President, Prime Minister and Ruler of Dubai, soon added his praise and the sentiments were echoed by Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Chairman of the Presidential Court, and Sheikh Hazza bin Zayed, Deputy Ruler of Abu Dhabi, and thousands throughout the UAE.

On the pitch at Hazza bin Zayed Stadium in Al Ain, a tearful Hernan Crespo, Al Ain FC’s Argentine head coach, found a quiet moment of reflection away from the fray, sinking to his haunches and kissing the medal around his neck. An Asian Champions League winner’s medal.

Just behind him, his team and staff were joined by the club’s administration on the plinth that proclaimed in block capitals, sandwiched on an arch between Al Ain’s purple emblem on either side: “CHAMPIONS”.

For that’s what Al Ain are: continent champions for the first time in more than two decades. That agonising search since their only other Asian title in 2003, and the wonder of when second would come, had been arrested after 21 years. Between then and now, Al Ain had competed twice in the showpiece, finishing second on both occasions.

  • Al Ain players and coaching staff celebrate after beating Yokohama F Marinos to win the AFC Champions League on May 25, 2024. Al Ain won 5-1 at Hazza Bin Zayed Stadium and 6-3 on aggregate. All images: Chris Whiteoak / The National
    Al Ain players and coaching staff celebrate after beating Yokohama F Marinos to win the AFC Champions League on May 25, 2024. Al Ain won 5-1 at Hazza Bin Zayed Stadium and 6-3 on aggregate. All images: Chris Whiteoak / The National
  • Two-goal hero and man of the match Soufiane Rahimi celebrates victory.
    Two-goal hero and man of the match Soufiane Rahimi celebrates victory.
  • Al Ain manager Hernan Crespo celebrates with the trophy.
    Al Ain manager Hernan Crespo celebrates with the trophy.
  • Al Ain celebrate their victory at Hazza Bin Zayed Stadium.
    Al Ain celebrate their victory at Hazza Bin Zayed Stadium.
  • Al Ain celebrate their victory at Hazza Bin Zayed Stadium.
    Al Ain celebrate their victory at Hazza Bin Zayed Stadium.
  • Al Ain celebrate their victory at Hazza Bin Zayed Stadium.
    Al Ain celebrate their victory at Hazza Bin Zayed Stadium.
  • Al Ain manager Hernan Crespo celebrates the win.
    Al Ain manager Hernan Crespo celebrates the win.
  • Al Ain players celebrate after the match.
    Al Ain players celebrate after the match.
  • Soufiane Rahimi after scoring his second of the match and Al Ain's third.
    Soufiane Rahimi after scoring his second of the match and Al Ain's third.
  • Kaku scores Al Ain's second goal from the spot.
    Kaku scores Al Ain's second goal from the spot.
  • Al Ain manager Hernan Crespo.
    Al Ain manager Hernan Crespo.
  • Soufiane Rahimi celebrates after scoring for Al Ain to make it 1-0 on the night.
    Soufiane Rahimi celebrates after scoring for Al Ain to make it 1-0 on the night.
  • Yokohama' goalkeeper William Popp after being sent off.
    Yokohama' goalkeeper William Popp after being sent off.
  • Yokohama's Australian manager Harry Kewell.
    Yokohama's Australian manager Harry Kewell.
  • Al Ain's Soufiane Rahimi after scoring his second of the match.
    Al Ain's Soufiane Rahimi after scoring his second of the match.
  • Al Ain's Kaku celebrates after scoring.
    Al Ain's Kaku celebrates after scoring.
  • Yokohama's Yan Matheus celebrates after scoring.
    Yokohama's Yan Matheus celebrates after scoring.
  • Soufiane Rahimi scores for Al Ain.
    Soufiane Rahimi scores for Al Ain.
  • Yokohama's Yan Matheus after scoring.
    Yokohama's Yan Matheus after scoring.
  • Al Ain fans before the game at Hazza Bin Zayed Stadium.
    Al Ain fans before the game at Hazza Bin Zayed Stadium.
  • Yokohama fans before the game at Hazza Bin Zayed Stadium.
    Yokohama fans before the game at Hazza Bin Zayed Stadium.
  • Al Ain fans head to the stadium.
    Al Ain fans head to the stadium.
  • Al Ain fans ahead of the AFC Champions League final second leg.
    Al Ain fans ahead of the AFC Champions League final second leg.
  • Yokohama fans at the Hazza Bin Zayed Stadium in Al Ain. Chris Whiteoak / The National
    Yokohama fans at the Hazza Bin Zayed Stadium in Al Ain. Chris Whiteoak / The National
  • An Al Ain fan outside Hazza Bin Zayed Stadium.
    An Al Ain fan outside Hazza Bin Zayed Stadium.
  • Yokohama fans in the stadium before the game.
    Yokohama fans in the stadium before the game.

Yet on Saturday, the only UAE side to seal the continent’s principal club prize did it again. They swarmed over Yokohama F Marinos of Japan to triumph 5-1 on a starry night in the Garden City, as Al Ain is often known, and prevail 6-3 on aggregate. They pushed back against the weight of history and the residue of those runners-up finishes in 2005 and 2016 to finally perch at the summit once more.

That Sheikh Mohamed marked the achievement as soon as the whistle went, and the stadium erupted again, only emphasised the magnitude of what had just transpired. At Hazza bin Zayed Stadium, once he had regained his composure as his players gatecrashed the post-match press conference, Crespo, who has just about seen and done it all in football, dedicated the victory to “all the country”.

“At the beginning nobody believed in us, and we did it,” he said. “These guys, these players, did something big."

That they had. In the previous rounds, Al Ain had seen off twin Saudi threats in Al Nassr and Al Hilal, two of Asia’s best-stocked sides, one boasting Cristiano Ronaldo and the other on a world-record run of 34 consecutive wins.

Dazzling nights at home were supplemented with defiant displays in Riyadh, and Al Ain marched into the final. They blitzed Yokohama after a first-leg defeat in Japan, a blur of talent and tenacity in front of near 25,000 of their own fans. Soufiane Rahimi, the tournament standout, struck twice in the second leg and ran ragged his rivals. Deservedly, he concluded the 2023-24 Champions League as not only its top scorer, but its Most Valuable Player.

Closer to home, the hope is that Al Ain’s victory sparks a consistent challenge from Emirati clubs at the sharp end of the Asian game

But at times during the campaign, UAE captain Khalid Essa had been inspired in goal, while compatriots Bandar Al Ahbabi, Khalid Al Hashemi, Yahya Nader and Mohammed Abbas excelled in defence and midfield. Abbas is aged 21, Nader 25. Their relative youth suggests the national team’s future is bright, as the country continues to foster local talent to compete on the international stage.

The match was also a showcase in the success embedded in the country’s diversity. Emirati players blended brilliantly with the team’s expatriates – Rahimi, Kaku, Matias Palacios, Park Yong-woo – just like the Emirates has been built by a coming together of people of various backgrounds.

Standing outside the room where Crespo was mobbed by his players, with medal in hand, centre-back Al Hashemi told The National: “I would like to give this competition, this trophy, this gold medal, to our President, Sheikh Mohamed bin Zayed. Thankfully, we won this, and we give him this happiness.

“Also, I would like to give this to our [club] president Sheikh Hazza bin Zayed and also [Al Ain vice-chairman] Sheikh Sultan bin Hamdan and the board members and everyone included in this club – fans, technical staff. Everyone, literally.”

“Everyone” felt apt, because the UAE was invested in Al Ain’s bid to regain their place at the pinnacle, and the support was appreciated by those in white and purple. It was reciprocated.

"I want the other clubs to do it," Al Hashemi added. "We represent also the UAE; we don't just represent Al Ain.”

The UAE has always thrived in unison, most certainly in sport and, particularly, in football. Think of the national team’s qualification for the 1990 World Cup, less than two decades after the country’s foundation and long before the game was professionalised.

Consider, also, the Arabian Gulf Cup titles in 2007 and 2013. Or their glowing performances in between at the 2012 Olympics – the team’s only participation at the Games. Three years later, the UAE warded off record winners Japan and won hearts on their way to bronze at the 2015 Asian Cup in Australia.

The Emirates has a long history of successfully hosting major international tournaments. There was the 2003 Fifa World Youth Championship, where Al Wahda FC's Ismail Matar rose to prominence and rode off with the Golden Ball for best player. A decade later was the Under-17 Fifa World Cup.

  • Al Ain fans light a flare in the AFC Champions League final second leg against Yokohama F Marinos. All Photos: Chris Whiteoak / The National
    Al Ain fans light a flare in the AFC Champions League final second leg against Yokohama F Marinos. All Photos: Chris Whiteoak / The National
  • Yokohama fans at Hazza bin Zayed Stadium, Al Ain.
    Yokohama fans at Hazza bin Zayed Stadium, Al Ain.
  • Al Ain fans ahead of the Champions League final second leg.
    Al Ain fans ahead of the Champions League final second leg.
  • Yokohama fans show their support as the game begins.
    Yokohama fans show their support as the game begins.
  • Many fans had travelled to the UAE to support their side.
    Many fans had travelled to the UAE to support their side.
  • Al Ain fans came in their thousands to support their team at Hazza bin Zayed Stadium.
    Al Ain fans came in their thousands to support their team at Hazza bin Zayed Stadium.
  • Yokohama F Marinos came into the second leg with a slender advantage, having won the home leg 2-1.
    Yokohama F Marinos came into the second leg with a slender advantage, having won the home leg 2-1.
  • Yokohama fans brought colour and atmosphere to the Hazza bin Zayed Stadium.
    Yokohama fans brought colour and atmosphere to the Hazza bin Zayed Stadium.
  • Al Ain were crowned continental champions for only the second time after they defeated Yokohama F Marinos 6-3 on aggregate
    Al Ain were crowned continental champions for only the second time after they defeated Yokohama F Marinos 6-3 on aggregate
  • Before the game, many Al Ain fans held banners and flags to welcome the team to the ground.
    Before the game, many Al Ain fans held banners and flags to welcome the team to the ground.
  • Yokohama fans before the game
    Yokohama fans before the game
  • There was a carnival atmosphere inside the stadium
    There was a carnival atmosphere inside the stadium
  • Yokohama fans in Hazza bin Zayed Stadium
    Yokohama fans in Hazza bin Zayed Stadium
  • A child in an Al Ain shirt before the game, which was watched by fans across the country.
    A child in an Al Ain shirt before the game, which was watched by fans across the country.
  • Al Ain fans gather before the game at Hazza bin Zayed Stadium.
    Al Ain fans gather before the game at Hazza bin Zayed Stadium.
  • Fans arriving at Hazza bin Zayed Stadium
    Fans arriving at Hazza bin Zayed Stadium
  • Yokohama fans enjoyed Arabic coffee as they arrived at the stadium.
    Yokohama fans enjoyed Arabic coffee as they arrived at the stadium.
  • An Al Ain fan arrives at the stadium
    An Al Ain fan arrives at the stadium
  • Yokohama fans at the Hazza Bin Zayed Stadium
    Yokohama fans at the Hazza Bin Zayed Stadium
  • Yokohama fans before kick-off.
    Yokohama fans before kick-off.
  • Al Ain fans before the game
    Al Ain fans before the game

The UAE has hosted five Fifa Club World Cups since 2009, the outcome of each one confirming the blue-chip pedigree status of their champion clubs: Real Madrid, Inter Milan, Barcelona and Chelsea. But the 2018 tournament stood out; Al Ain entered the record books by reaching the final, where they took on a Madrid side that fielded Karim Benzema, Gareth Bale, Luka Modric and Sergio Ramos.

The following year, the continent’s showpiece event, the 2019 Asian Cup, was hosted across Abu Dhabi, Dubai, Sharjah and Al Ain.

Now, the UAE is home to the best team on the continent. Next year, the country will be represented at the inaugural edition of the expanded Club World Cup, with Al Ain competing in the US alongside the likes of Real Madrid, Manchester City, Bayern Munich, Juventus, Inter Milan and Paris Saint-Germain. South American powerhouses River, Palmeiras and Flamengo will be there, too, along with Saudi Arabia’s Al Hilal.

That a UAE club houses the Champions League trophy is timely. Saudi Arabia has, understandably, garnered worldwide attention given its recent unprecedented spending and the influx of stars to the Saudi Pro League. But Al Ain have shown there’s more than one footballing destination in the Gulf.

The 2022 World Cup in Qatar, considered one of the best global finals in history, shone another light on what the region has to offer. There, Morocco captured the imagination of a worldwide audience with their historic run to the last four, dancing with their mothers after dispatching supposedly superior opponents.

The recently concluded 2023 Asian Cup was a celebration of Arab football, with Palestine somehow focusing on football in the most trying circumstances to qualify for the knockouts for the first time. Likewise, Jordan journeyed all the way to a first final, where they met hosts Qatar.

Closer to home, the hope is that Al Ain’s victory sparks a consistent challenge from Emirati clubs at the sharp end of the Asian game.

Also, that the reflected glory filters through to a national team chasing a second appearance at a World Cup, and first in almost 40 years, at the next attempt, in 2026. With the second round of qualification concluding next month, the UAE are well placed to advance to the third, and final, stage.

As Sheikh Mohamed said on social media in the moments following Al Ain's success on Saturday, "The victory is a moment of great pride for their fans and the whole nation. I applaud the efforts of the players and coaches for this historic achievement that will inspire further sporting success.

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Thisara Perera (captain), Dilshan Munaweera, Danushka Gunathilaka, Sadeera Samarawickrama, Ashan Priyanjan, Mahela Udawatte, Dasun Shanaka, Sachith Pathirana, Vikum Sanjaya, Lahiru Gamage, Seekkuge Prasanna, Vishwa Fernando, Isuru Udana, Jeffrey Vandersay and Chathuranga de Silva.

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

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Updated: June 03, 2024, 11:13 AM