Shabab Al Ahli booked their place in the AFC Asian Champions League last 16 with a 1-1 draw against Iran's Foolad Khouzestan in Jeddah on Tuesday.
Substitute Yahya Al Ghassani fired Shabab Al Ahli's equaliser eight minutes from time, securing second spot in Group C behind Foolad, with the UAE club progressing as one of the three best runners-up in the West.
Foolad’s Brazilian star Shimba opened the scoring from the penalty spot on 71 minutes after Eid Khamis was penalised for a foul on Hamid Bouhamdan.
Al Ghassani, on as a first-half replacement for the injured Federico Cartabia, capitalised on an Aref Aghasi error to drive the ball home into the bottom left corner.
Al Jazira’s disappointing Group B campaign ended in a 2-0 defeat to Al Shabab of Saudi Arabia 2-0 in Riyadh.
After a goalless first half, John Mary broke Jazira’s resistance before Brazilian Paulinho doubled their tally as Shabab topped the group unbeaten on 16 points. Jazira finished bottom with only four points.
Sharjah meet bottom-club Istiklol of Tajikistan in their final Group A match at the King Fahd International Stadium in Riyadh on Wednesday.
Sharjah are currently third on five points, five behind second-placed Al Rayyan and eight behind leaders and defending champions Al Hilal of Saudi Arabia and cannot qualify for the next round.
Regardless, Sharjah manager Cosmin Olaroiu wants his side to bounce after his side surrendered a two-goal advantage against Hilal in their last game.
“We know that this game has no bearing on the standings,” the Romanian said. “But we must perform at our best to get the win. I believe the team has not been at the level that they should.
“I hope this team learns from this experience, especially against Hilal and how they deal with pressure.”
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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Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani
Based: UAE
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Sector: B2B Vertical SaaS(software as a service)
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3. Michael Morkov (DEN) Deceuninck-QuickStep
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Position: legal consultant with Al Rowaad Advocates and Legal Consultants
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Stats at a glance:
Cost: 1.05 billion pounds (Dh 4.8 billion)
Number in service: 6
Complement 191 (space for up to 285)
Top speed: over 32 knots
Range: Over 7,000 nautical miles
Length 152.4 m
Displacement: 8,700 tonnes
Beam: 21.2 m
Draught: 7.4 m
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Director: Jon Favreau
Starring: Donald Glover, Seth Rogen, John Oliver
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The specs: 2018 Harley-Davidson Fat Boy
Price, base / as tested Dh97,600
Engine 1,745cc Milwaukee-Eight v-twin engine
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Power 78hp @ 5,250rpm
Torque 145Nm @ 3,000rpm
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Jetour T1 specs
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Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
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December 9: UAE joins the United Nations.
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ARABIAN GULF LEAGUE FIXTURES
Thursday, September 21
Al Dahfra v Sharjah (kick-off 5.35pm)
Al Wasl v Emirates (8.30pm)
Friday, September 22
Dibba v Al Jazira (5.25pm)
Al Nasr v Al Wahda (8.30pm)
Saturday, September 23
Hatta v Al Ain (5.25pm)
Ajman v Shabab Al Ahli (8.30pm)
UK’s AI plan
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- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
