The UAE recorded one of their finest victories on Thursday when they defeated Japan 2-1 at Saitama Stadium 2002 in their opening match of the final qualification for the 2018 World Cup. John McAuley was there to witness it. Here are five things he learnt.
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1. Khalil man for grand occasion
What a year for the UAE captain. He helped Al Ahli reach a first Asian Champions League final, scooped the Asian Player of the Year award and won the Arabian Gulf League title. After 11 goals in the previous qualification round, Khalil got two more, his Panenka penalty conveying a striker in full bloom. Scored the goals that sealed the UAE’s place at the London Games, then in last year’s crunch clash against Saudi Arabia. A big-game player.
• Mahdi Ali: 'It's only one step from 10'
2. Central defence a bedrock
Mohanad Salem and Ismail Ahmed were standouts in the UAE’s a surprise victory against Japan in the Asian Cup quarter-finals last year. The defensive partnership, teammates at Al Ain, repelled almost everything Japan threw at them, and Ahmed drilled home the decisive penalty in the shoot-out. In Saitama, the two were colossal again, throwing their bodies in front of shots in a frantic final half-hour. The UAE’s twin towers.
• Report: UAE shock Japan 2-1
3. ‘Amoory’ does not need love
Roundly booed by the Japan supporters when the line-ups were announced pre-match, Omar Abdulrahman did little to win over the home fans. Initially quiet, he accepted his responsibility as the UAE’s star man as the match wore on, seizing possession and finding teammates in space, even indulging in a few flicks. He did not score or assist, yet he reinforced his reputation as one of Asia’s most talented players.
• Pictures: Khalil double leads UAE upset
4. Everyone needs a little luck
OK, so the UAE were extremely fortunate not to concede an equaliser late on, when Takuma Asano’s effort looked to be well behind the goalline before Khalid Essa pushed the ball away. Japan protested furiously, as they were right to do, but the absence of goalline technology saved the UAE. However, the visitors could argue they deserved some luck, given their spirited display and their simple refusal to be beaten. Japan certainly did not see it that way, though.
• Round-up: South Korea, Australia off to winning starts
5. Extended prep-work justified
Mahdi Ali’s decision to take the squad to Spain, then Dubai for one week, then Shanghai for another 12 days, did not go down well with managers of the Arabian Gulf League’s clubs. Almost two months’ preparation this summer, disrupting the domestic sides’ pre-seasons and robbing Al Ahli and Al Ain, in particular, of most of their respective first teams. Yet Mahdi Ali can now point to a famous victory: two months’ work for an extraordinary three points.
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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
US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
Ponti
Sharlene Teo, Pan Macmillan
How to get there
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