On June 30, 2013, Otávio Jordão da Silva, a Brazilian amateur football referee, sent a player off – or at least he tried to. The offending player refused to leave the pitch and a violent altercation erupted. This ugly chapter in footballing history ended with angry spectators dismembering and decapitating da Silva. According to reports of the incident, the lifeless head was placed on a stake in the middle of the pitch.
While most referee abuse is not nearly so barbaric, match officials the world over are regularly ill-treated. Spectators, players and even managers will often express aggression towards referees in an attempt to influence decisions, or just to let off steam. You don’t need to be a competent lip-reader to decipher the expletives often directed at referees during televised games. I can’t think of any other professional group that so routinely endures having their integrity questioned and their decisions criticised. Who on Earth would want such a job?
According to England’s Football Association, in 2008 the number of registered referees had fallen to an all-time low. Hundreds of match officials were quitting the game each season as a result of the abuse and intimidation they experienced both on and off the pitch.
The dire shortage of referees gave rise to an FA initiative called Respect. One of its main aims was to recruit and retain more referees. A broader aim was tackling unacceptable behaviour in football in general. In short, Respect is a systematic and continuing commitment to improve behaviour in football.
Respect declares zero tolerance for assaults against match-officials and demands greater on-field player discipline, particularly with regard to showing dissent towards referees. Under the heading of “harassment and challenging”, players are warned against surrounding the referee, protesting at decisions and using disparaging or derogatory gestures. To spell all this out, the FA introduced specific codes of conduct for players, managers, match officials and spectators. “Break your code, and bear the consequences,” warned the FA.
Respect seems to have been a success in terms of referee recruitment and retention. Within two years of the initiative starting, the number of registered referees in England had increased by 7.4 per cent, and indicators exploring referee job satisfaction and levels of reported abuse also began moving in the right direction.
The one area where progress seems to be lagging is in the behaviour of the fans. Euro 2016, for example, has already produced a long list of incidents. England supporters have been embroiled in violent clashes with Russia fans. Croatia supporters have been reprimanded over the use of fireworks, crowd disturbance and racist behaviour. Turkey fans have been reproached for throwing objects on the pitch. A group of Spain supporters were arrested for carrying neo-Nazi banners. The list of spectator offences continues, as do the arrests.
Part of the spectator’s code of conduct published by the FA reads: “Never engage in, or tolerate, offensive, insulting, or abusive language or behaviour.” Players and managers have to some degree cleaned up their acts. It’s time the spectators did the same. It might only be a tiny minority engaging in unacceptable behaviour, but these few threaten the future of football. In the words of the FA, “lose respect, lose the game”.
The FA’s Respect programme has now spread internationally. It remains highly visible and it has made being a match official a less hellish job. However, if the beautiful game is to remain beautiful, then the ideal of mutual respect needs to carried beyond the stadium and extended to supporters of the opposing team and the population of the host nation.
As the knockout stages of Euro 2016 tournament heat up, let’s hope spectators stay cool.
Dr Justin Thomas is an associate professor at Zayed University and author of Psychological Well-Being in the Gulf States
On Twitter: @DrJustinThomas
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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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Her most famous song
Aghadan Alqak (Would I Ever Find You Again)?
Would I ever find you again
You, the heaven of my love, my yearning and madness;
You, the kiss to my soul, my cheer and
sadness?
Would your lights ever break the night of my eyes again?
Would I ever find you again?
This world is volume and you're the notion,
This world is night and you're the lifetime,
This world is eyes and you're the vision,
This world is sky and you're the moon time,
Have mercy on the heart that belongs to you.
Lyrics: Al Hadi Adam; Composer: Mohammed Abdel Wahab
