Firas Ben Larbi and Marcus Meloni wrote their names in Sharjah folklore as they scored the goals that sealed the AFC Champions League Two title in Singapore.
Ben Larbi had scored the sensational stoppage-time winner in the semi-final win over Al Taawoun that got Sharjah to this point.
Then he struck the first goal in a cagey final against Lion City Sailors which appeared to have won it.
The home team levelled in stoppage time, but there was enough time for Meloni to net the winner that earned Sharjah continental glory for the first time.
Previously, only Al Ain – with their two Champions League titles – from the UAE had tasted success in a major Asian competition. Now Sharjah have added their name to the list.
These sides had never met before – the Sailors in their current guise were only formed five years ago – meaning there was no history of animosity between them. And yet there was still an agreeable level of beef.
It centred on the host venue. As the side from the AFC’s East region, the Sailors had the right to stage the final. Next year, it will be the turn of the West, as the final alternates between the two on an annual basis.
Once it was clear Singapore’s National Stadium was out of commission for this game – there was a Lady Gaga concert going on instead – Sharjah had lodged a protest about the suitability of the alternative venues.
The AFC upheld their complaint about the Jalan Besar Stadium, where the hosts had played their previous home games this season, on account of its artificial pitch.
The organisers also initially instructed them to look for a neutral venue elsewhere. That was until they were persuaded that the Bishan Stadium, where they play domestic matches, could be upgraded enough to a sufficient standard.
It meant 10,000 people were crammed into temporary stands at a ground – a municipal sports complex in the centre of the island – which can usually cater for around a fifth of that.
Sharjah coach Cosmin Olaroiu repeated the complaint on the eve of the game, saying he felt for Sharjah supporters who were unable to get hold of a ticket, given the limited capacity.
The observations made by the travelling side have not gone down well in Singapore. Any mention of Sharjah ahead of kick off was roundly booed by the home fans.
And someone had obviously been creative in cyberspace, too. Sharjah’s Wikipedia page had their nickname listed as Al Yashtaki Malik, meaning The Complain Kings.
“Founded in 1966, Sharjah is considered to be one of the pioneers in complaining since its inception,” the page read.
Those who had made the trip from the Emirates were tucked away in a small corner of the stand at the southern end of the ground.
They were exposed to the elements. The fans were soaked by incessant rain, but it did nothing to dampen their enthusiasm. If anything, they revelled in it, waving umbrellas, Sharjah scarves, and UAE flags.
The weather was a test for the temporarily refitted stadium as much as it was for Sharjah’s fans and players. At kick off it was 30 degrees, so cooler than the UAE, but the 78 per cent humidity still made for stifling conditions.
One of the many adjustments for the final had been returfing Bishan Stadium’s patchy surface.
The playing field looked majestic the day before the game, but on matchday there was a heavy thunderstorm in the morning, then steady rain throughout the afternoon. The turf held up well, though, and allowed for slick passing for those who tried.
Olaroiu had said before the game that Sharjah’s opposition were well organised, and particularly adept at closing the space in defence.
That was immediately apparent straight from kick off. As soon as Sharjah touched the ball, the Sailors players retreated into an extremely low block. Lennart Thy, their German centre forward, was isolated and he was himself stood on the halfway line.
The away side did find a way through in the 11th minute, only for Caio Lucas’s goal to be ruled out for offside in the 11th minute.
As Olaroiu also forecast, the Sailors posed a threat on the counter attack. A number of times Sharjah defenders threw themselves in the way of Sailors shots, and Diogo Costa, their left-back, rattled the post with Adel Al Hosani, the Sharjah goalkeeper, beaten.
As there had been off the field in the lead up, there was niggle on it, too. Ben Larbi was booked for a rash challenge just before half-time.
As Sharjah battled vainly to pick holes in the defence, Ben Larbi did have the ball in the net in the second half. Again, he was offside, from Lucas’s pass.
Two minutes later, though, he was not to be denied. Khaled Al Dhanhani, Sharjah’s right-back, stole in at the far post to turn a cross back across goal. Ben Larbi bolted into the area and crashed the ball into the net.
He hurdled the advertising board and embraced Sharjah’s delirious fans. Most of the team’s bench did the same.
Sharjah had one hand on the trophy at that stage, but the home team suddenly seemed infused with belief once it was announced that there would be 11 minutes of stoppage time added on.
They struck in the first of them, as Maxime Lestienne shot past Al Hosani from Costa’s left-wing cross.
Sharjah maintained their poise, though. Adel Taarabt, who had come on as a second-half substitute, got on the ball and linked up with Lucas and Meloni down the left. The latter cut inside and fired a drive into the bottom corner. Sharjah were champions.
Scores
Rajasthan Royals 160-8 (20 ov)
Kolkata Knight Riders 163-3 (18.5 ov)
UNSC Elections 2022-23
Seats open:
- Two for Africa Group
- One for Asia-Pacific Group (traditionally Arab state or Tunisia)
- One for Latin America and Caribbean Group
- One for Eastern Europe Group
Countries so far running:
ARGENTINA SQUAD
Goalkeepers: Franco Armani, Agustin Marchesin, Esteban Andrada
Defenders: Juan Foyth, Nicolas Otamendi, German Pezzella, Nicolas Tagliafico, Ramiro Funes Mori, Renzo Saravia, Marcos Acuna, Milton Casco
Midfielders: Leandro Paredes, Guido Rodriguez, Giovani Lo Celso, Exequiel Palacios, Roberto Pereyra, Rodrigo De Paul, Angel Di Maria
Forwards: Lionel Messi, Sergio Aguero, Lautaro Martinez, Paulo Dybala, Matias Suarez
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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Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
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Specs
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COMPANY%20PROFILE
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