Even allowing for their rise in status after establishing themselves as a Premier League side in recent years, Brentford might not expect to have a particularly sizeable supporter base in the South Pacific.
It is a long way from Fiji to West London. And, after all, Brentford is just a bus stop in Hounslow anyway, as their fans like to point out.
And yet one appointment the club made to their backroom staff a couple of years ago created a buzz in Suva and beyond. Ben Ryan’s recruitment to the new role of performance director at Brentford suddenly had Fijians switching their footballing allegiances.
“Liverpool has always been my team, but ever since Ben took up Brentford, Brentford is up there with Liverpool now,” Osea Kolinisau said.
Ryan is a lifelong Brentford fan and long-time season ticket holder who was brought in to join their brains trust alongside Thomas Frank and Co in 2022.
His football CV did not amount to a whole load more than consulting with AFC Wimbledon previously, but he had a track record for sporting excellence.
Much of which was established on the rugby fields of the UAE. Between 2010 and 2015, Ryan was the winning coach four times at the Emirates Dubai Sevens – twice each with England and Fiji.
It was with the latter of those teams with which he really forged his reputation – and an inextricable bond, too.
Despite being the country which is most synonymous with sevens, Fiji have traditionally struggled in Dubai. In the 23 seasons that the world sevens series has been played in the city, they have won the title just twice.
It is quite the outlier, given they have won the Hong Kong Sevens 19 times in all, as well as winning the first two Olympic sevens tournaments.
They won the Emirates International Trophy in 2013 and 2015, when Ryan was coach and Kolinisau the captain of a side building to become the first winners of an Olympic sevens event.
The absence of either in the years since has meant a return to the barren times, as South Africa have dominated instead, winning Dubai six times in eight years, and five in a row.
Now, though, Kolinisau is back. He was installed as coach after Ben Gollings was replaced before the end of last season. Four months after he took over, Fiji were back in an Olympic final, although this time they had to settle for silver behind the Antoine Dupont-inspired France in Paris.
“I had always felt that when I finished playing I would like to coach Fiji, especially having played under Ben’s tutelage,” Kolinisau said. “He inspired me. It was always in my mind to one day coach Fiji.”
One of Ryan’s first moves when he became coach of Fiji was to bring Kolinisau back from the wilderness. He made him captain, and with the duo at the helm Fiji soared to great heights.
Kolinisau was the flag bearer at the 2016 Olympics in Rio, and scored the opening try in the final of that maiden sevens tournament, as Fiji thrashed Great Britain.
“I am always in touch with Ben,” Kolinisau said. “I always ask him about things I question myself about. It is good to have him on the line as a mentor. I am really lucky to have Ben there guiding me.
“I know he is very busy in the Premier League, but if I have questions he says, ‘Oscar, just shoot me a message if you are ever stuck.’ I message him now and then to ask him how he would go about things.
“When I have a question about things, I ask him if I am doing the right thing. I am really privileged to have Ben as a mentor.”
In retirement, Kolinisau played in an invitational tournament in Dubai in 2021 with Speranza 22, the Abu Dhabi-based charity side.
He has been conspicuous by his absence from the Fiji set up, though, until now. He said he asked for Ryan’s opinion before taking up the offer to replace Gollings.
“I asked what he thought, and he had always said, ‘Oscar, you should come and coach Fiji,’” Kolinisau said.
“To me, the ultimate standard was the standard Ben set. I truly believe the way he coached Fiji was the right way. I hope that I can live up to his standards and one day be close to his standards as a coach.”
Does that mean standards for behaviour off the field? Or a return to the high-risk, attacking play on it for which the Flying Fijians are best known?
“All of it,” Kolinisau said. “The standards on the field, the standards outside. We want to bring back the way Fijians play.
“For too long, we haven’t played the way we used to. That is something we want to bring back. We want to play with a free heart, a kind heart, and do it with a heart that helps everyone.
“We have two debutants here but the other players have all played in the series, a few old heads, and when we go to any tournament we go with a plan to win. We have had a very good pre-season and we are looking forward to the Dubai Sevens.”
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
