Matt Mills, the UAE captain, said it felt “bittersweet” after the national team came within a converted try of claiming their biggest ever scalp.
The hosts lost out 26-20 to Germany in the second of their November Test matches at The Sevens, Dubai, although the scoreline told little of the excellence of the UAE.
The national team were giving up 19 places in the world rankings to their guests, and were coming off a chastening loss to Zimbabwe earlier in the month.
Their task was made even tougher when they were reduced to 14-men after just 22 minutes.
Despite playing three-quarters of the game with a numerical disadvantage – and for 10 minutes within that they were even down to 13 – they performed admirably.
“I think it is bittersweet because if we had had the full complement of 15 men for the full game, it could have been a different story," Mills said.
“With that one extra man and everyone stepping up an extra 10 per cent, plus to be down to 13 at one point, to still only lose by six [was a fine effort].
“We were on their five-metre line, then made a few mistakes. It is small margins at this level, and it cost us. At this level, the opposition will punish you, and they did. They deserved the win, but we could have had it.”
The UAE held the lead at the start of the game when a fine pass by Andrew Semple, the Abu Dhabi Harlequin who was playing in an unaccustomed role of No 10, freed Sakiusa Naisau to score in the corner.
Once Aaron Dubois, the Dubai Hurricanes wing, was shown a red card for dangerous play after getting his timing wrong contesting a high ball, the visitors gradually assumed control.
They were 21-13 up when Conor Kennedy – who was also blemish-free from the kicking tee as he landed 10 points with the boot – scored the UAE’s second try.
While Jaen Botes, the UAE No 8, was in the sin bin, Germany – who are ranked 32 in the world – scored another try, only to see it chalked off on video review. They did stretch out their advantage to 26-20 when Felix Lammers, the German wing, found space to score his second try.
The hosts had their chances in the remaining 20 minutes, and spent much of the last 10 inside the German 22, but the away side held on for the win.
Although it was a second defeat in less than two weeks, the performance was a vast improvement on their 62-22 loss to Zimbabwe, and provides reason for optimism, according to Mills.
“Taking on boys who are 20 places above us is where we need to be,” the UAE captain said.
“We need to be playing these teams because it makes us step up. We didn’t perform as well as we wanted to against Zimbabwe, and how we knew we could.
“We came out today flying. We felt we needed to show everyone what we can do, and get back to UAE rugby and start playing a bit. We did that.
“We are happy with the performance, but we are not happy that we didn’t get the win. We know that is down to discipline on our part.”
Jacques Benade, the UAE coach, said he felt the loss to Germany represented a missed opportunity.
“We can be so proud of our performance,” Benade said. “We worked so hard, Monday, Tuesday, Thursday, and the boys had the right attitude.
“We wanted to put a performance up. We are not disappointed but maybe it was a chance that slipped away. With 14 players, the heart they showed was unbelievable. We should be proud of the boys.”
Results
Women finals: 48kg - Urantsetseg Munkhbat (MGL) bt Distria Krasniqi (KOS); 52kg - Odette Guiffrida (ITA) bt Majlinda Kelmendi (KOS); 57kg - Nora Gjakova (KOS) bt Anastasiia Konkina (Rus)
Men’s finals: 60kg - Amiran Papinashvili (GEO) bt Francisco Garrigos (ESP); 66kg - Vazha Margvelashvili (Geo) bt Yerlan Serikzhanov (KAZ)
KILLING OF QASSEM SULEIMANI
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
More coverage from the Future Forum
Persuasion
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8 UAE companies helping families reduce their carbon footprint
Greenheart Organic Farms
This Dubai company was one of the country’s first organic farms, set up in 2012, and it now delivers a wide array of fruits and vegetables grown regionally or in the UAE, as well as other grocery items, to both Dubai and Abu Dhabi doorsteps.
www.greenheartuae.com
Modibodi
Founded in Australia, Modibodi is now in the UAE with waste-free, reusable underwear that eliminates the litter created by a woman’s monthly cycle, which adds up to approximately 136kgs of sanitary waste over a lifetime.
www.modibodi.ae
The Good Karma Co
From brushes made of plant fibres to eco-friendly storage solutions, this company has planet-friendly alternatives to almost everything we need, including tin foil and toothbrushes.
www.instagram.com/thegoodkarmaco
Re:told
One Dubai boutique, Re:told, is taking second-hand garments and selling them on at a fraction of the price, helping to cut back on the hundreds of thousands of tonnes of clothes thrown into landfills each year.
www.shopretold.com
Lush
Lush provides products such as shampoo and conditioner as package-free bars with reusable tins to store.
www.mena.lush.com
Bubble Bro
Offering filtered, still and sparkling water on tap, Bubble Bro is attempting to ensure we don’t produce plastic or glass waste. Founded in 2017 by Adel Abu-Aysha, the company is on track to exceeding its target of saving one million bottles by the end of the year.
www.bubble-bro.com
Coethical
This company offers refillable, eco-friendly home cleaning and hygiene products that are all biodegradable, free of chemicals and certifiably not tested on animals.
www.instagram.com/coethical
Eggs & Soldiers
This bricks-and-mortar shop and e-store, founded by a Dubai mum-of-four, is the place to go for all manner of family products – from reusable cloth diapers to organic skincare and sustainable toys.
www.eggsnsoldiers.com
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
