• Caio Canedo celebrates after scoring Al Ain's second goal in the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi. All photos by Victor Besa / The National
    Caio Canedo celebrates after scoring Al Ain's second goal in the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi. All photos by Victor Besa / The National
  • Goalkeeper Majed Naser of Shabab Al Ahli makes a save against Al Ain.
    Goalkeeper Majed Naser of Shabab Al Ahli makes a save against Al Ain.
  • Al Ain score their second goal during the Pro League Cup final against Shabab Al Ahli.
    Al Ain score their second goal during the Pro League Cup final against Shabab Al Ahli.
  • Al Ain's Kodjo Laba celebrates after scoring.
    Al Ain's Kodjo Laba celebrates after scoring.
  • Al Ain score their second goal against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
    Al Ain score their second goal against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
  • Al Ain players celebrate their first goal.
    Al Ain players celebrate their first goal.
  • Shabab Al Ahli fans cheer after the opening goal by Federico Cartabia during the Pro League Cup final.
    Shabab Al Ahli fans cheer after the opening goal by Federico Cartabia during the Pro League Cup final.
  • Federico Cartabia of Shabab Al Ahli, left, is congratulated by a teammate after scoring the opening goal.
    Federico Cartabia of Shabab Al Ahli, left, is congratulated by a teammate after scoring the opening goal.
  • Shabab Al Ahli goalkeeper Majed Naser complains to the referee.
    Shabab Al Ahli goalkeeper Majed Naser complains to the referee.
  • Al Ain fans during the Pro League Cup final.
    Al Ain fans during the Pro League Cup final.
  • Shabab Al Ahli goalkeeper Majed Naser saves the ball.
    Shabab Al Ahli goalkeeper Majed Naser saves the ball.
  • Shabab Al Ahli fans during the Pro League Cup final.
    Shabab Al Ahli fans during the Pro League Cup final.
  • Shabab Al Ahli's first goal in the Pro League Cup final.
    Shabab Al Ahli's first goal in the Pro League Cup final.
  • Al Ain fans during the the Pro League Cup final.
    Al Ain fans during the the Pro League Cup final.
  • Al Ain fans during the the Pro League Cup final.
    Al Ain fans during the the Pro League Cup final.
  • Shabab Al Ahli fans during the Pro League Cup final.
    Shabab Al Ahli fans during the Pro League Cup final.
  • Al Ain players show their frustration after missing a chance.
    Al Ain players show their frustration after missing a chance.
  • Shabab Al Ahli fans during the the Pro League Cup final.
    Shabab Al Ahli fans during the the Pro League Cup final.
  • Federico Cartabia of Shabab Al Ahli celebrates after scoring.
    Federico Cartabia of Shabab Al Ahli celebrates after scoring.
  • Shabab Al Ahli players celebrate after scoring the opening goal.
    Shabab Al Ahli players celebrate after scoring the opening goal.
  • Al Ain players before the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
    Al Ain players before the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
  • Al Ain players celebrate their win at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
    Al Ain players celebrate their win at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
  • Shabab Al Ahli players celebrate their first goal at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
    Shabab Al Ahli players celebrate their first goal at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
  • Al Ain players celebrate their win at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
    Al Ain players celebrate their win at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
  • Al Ain players celebrate their win at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.
    Al Ain players celebrate their win at the Pro League Cup final against Shabab Al Ahli at Mohamed bin Zayed Stadium in Abu Dhabi.

Al Ain claim Pro League Cup with penalty shoot-out victory against Shabab Al Ahli


Amith Passela
  • English
  • Arabic

Al Ain won a dramatic Pro League Cup final by defeating Shabab Al Ahli 5-4 in a penalty shoot-out after the sides were deadlocked at 2-2.

Khalid Eissa was their hero, saving Abdulaziz Haikal’s penalty for the Garden City Club’s triumph at the Mohamed bin Zayed stadium in Abu Dhabi.

Federico Cartabia drew first blood for Shabab Al Ahli on 28 minutes and the Argentine midfielder scored his second of the match nine minutes from time to force penalties after Al Ain had taken the lead through Kodjo Laba and Caio Canedo in the second half.

It could have been over for Al Ain but for an excellent save from Eissa three minutes from time when he parried Ahmad Noorollah's rocket over the crossbar.

Al Ain then had an opportunity to put the game to bed but Soufiane Rahimi failed to get past Shabab Al Ahli goalkeeper Majed Naser with a minute left.

Shabab Al Ahli took the lead when Bandar Al Ahbabi misjudged a long ball, allowing Harib Abdulla to work his way down the left flank.

The Emirati winger was left with plenty of space to send in a cross for the unmarked Cartabia to score with a deflection off Al Ain’s Brazilian defender Rafael.

Shabab Al Ahli had a golden opportunity to double the lead early in the second half. Cartabia set-up Thomas Olsen inside the area off a counter-attack and the Norwegian forward found Noorollah on his left, but the Iranian midfielder sent it way over the crossbar.

Al Ain had to improve in the second half and they did from a counter-attack, with their leading scorer Laba darting across to connect a header from an Al Ahbabi high ball for a 53rd minute equaliser.

That goal really fired up Al Ain. They increased the tempo in attack with Canedo’s effort from just outside the area grazing over the bar and a header from Rahimi deflecting off a defender before landing safely into the arms of Naser.

Minutes later, Laba had a chance to give his side the lead when Erik Jorgens slipped him a pass with only Naser to beat, but the Al Ain forward lost control of for Naser to snatch it from his feet.

Al Ain made a double substation on 72 minutes, bringing in Saeed Juma in place of Al Ahbabi and Ahmed Barman coming in for Walid Abbas.

That worked for Al Ain as Canedo, unmarked at the far post, headed a neat cross from Jorgens to take a 2-1 lead in the 75th minute.

However, Cartabia’s free kick gave Shabab Al Ahli a lifeline to go into the penalty shoot-out.

Shabab Al Ahli made four changes to their line-up after they went down to Al Ain 1-0 in the Adnoc Pro League four days ago.

The forward line was strengthened by the return of Olsen and Cartabia, and the Emirati internationals Omar Abdulrahman and Walid Abbas. Al Ain brought back Rafael, Jorgens, Al Ahbabi and Yahia Nader from that game.

NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A
Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho

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

How to improve Arabic reading in early years

One 45-minute class per week in Standard Arabic is not sufficient

The goal should be for grade 1 and 2 students to become fluent readers

Subjects like technology, social studies, science can be taught in later grades

Grade 1 curricula should include oral instruction in Standard Arabic

First graders must regularly practice individual letters and combinations

Time should be slotted in class to read longer passages in early grades

Improve the appearance of textbooks

Revision of curriculum should be undertaken as per research findings

Conjugations of most common verb forms should be taught

Systematic learning of Standard Arabic grammar

Temple numbers

Expected completion: 2022

Height: 24 meters

Ground floor banquet hall: 370 square metres to accommodate about 750 people

Ground floor multipurpose hall: 92 square metres for up to 200 people

First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time

First floor terrace areas: 2,30 square metres  

Temple will be spread over 6,900 square metres

Structure includes two basements, ground and first floor 

Paris Can Wait
Dir: Eleanor Coppola
Starring: Alec Baldwin, Diane Lane, Arnaud Viard
Two stars

Signs%20of%20%20%20%20%20%20%20heat%20stroke
%3Cul%3E%0A%3Cli%3EThe%20loss%20of%20sodium%20chloride%20in%20our%20sweat%20can%20lead%20to%20confusion%20and%20an%20altered%20mental%20status%20and%20slurred%20speech%3C%2Fli%3E%0A%3Cli%3EBody%20temperature%20above%2039%C2%B0C%3C%2Fli%3E%0A%3Cli%3EHot%2C%20dry%20and%20red%20or%20damp%20skin%20can%20indicate%20heatstroke%3C%2Fli%3E%0A%3Cli%3EA%20faster%20pulse%20than%20usual%3C%2Fli%3E%0A%3Cli%3EDizziness%2C%20nausea%20and%20headaches%20are%20also%20signs%20of%20overheating%3C%2Fli%3E%0A%3Cli%3EIn%20extreme%20cases%2C%20victims%20can%20lose%20consciousness%20and%20require%20immediate%20medical%20attention%3C%2Fli%3E%0A%3C%2Ful%3E%0A
The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%3C%2Fp%3E%0A
RESULTS

6.30pm: Maiden Dh 165,000 1,600m
Winner: Superior, Connor Beasley (jockey), Ahmad bin Harmash (trainer)

7.05pm: Handicap Dh 185,000 2,000m
Winner: Tried And True, Pat Dobbs, Doug Watson

7.40pm: Maiden Dh 165,000 1,600m
Winner: Roy Orbison, Fernando Jara, Ali Rashid Al Raihe
8.15pm

Handicap Dh 190,000 1,400m
Winner: Taamol, Dane O’Neill, Ali Rashid Al Raihe
8.50pm

Handicap Dh 175,000 1,600m
Winner: Welford, Richard Mullen, Satish Seemar

9.25pm: Handicap Dh 175,000 1,200m
Winner: Lavaspin, Richard Mullen, Satish Seemar

10pm: Handicap Dh 165,000 1,600m
Winner: Untold Secret, Xavier Ziani, Sandeep Jadhav

Updated: May 04, 2022, 6:57 PM