The Webb Ellis Cup in Sydney ahead of the men's Rugby World Cup Australia 2027. Getty Images
The Webb Ellis Cup in Sydney ahead of the men's Rugby World Cup Australia 2027. Getty Images
The Webb Ellis Cup in Sydney ahead of the men's Rugby World Cup Australia 2027. Getty Images
The Webb Ellis Cup in Sydney ahead of the men's Rugby World Cup Australia 2027. Getty Images

Dubai to host qualifier for 2027 men's Rugby World Cup in November


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The UAE is set to host the final qualification tournament for the men’s Rugby World Cup 2027, with the event scheduled to take place from November 8-18 at the end of the year in Dubai.

The final chapter in the qualification journey - set to take place at the Sevens Stadium - will determine the 24th and last team to earn their place at the showpiece tournament in Australia, which will run from October 1 to November 13, 2027.

A total of four teams will compete in a round-robin format across three match-days in Dubai.

The team finishing top of the standings will secure the final spot at the World Cup, completing the line-up for what promises to be the biggest and most inclusive edition of the tournament to date. It will be the first edition to feature an expanded format with 24 teams, a new round of 16 and an increase in the number of matches to 52.

Belgium are the first team confirmed to participate in the event, having finished fifth in the Rugby Europe Championship 2025.

They will be joined by three more teams still to be determined through ongoing regional qualification pathways; the Rugby Africa Cup 2025, the Asia Rugby Championship 2025, the Sudamerica Rugby Championship, and the Pacific Nations Cup 2025.

The men’s pool draw will take place in December and will be based on the World Rugby men’s rankings at the end of the November international window.

The Seven Stadium in Dubai. Ryan Lim for The National
The Seven Stadium in Dubai. Ryan Lim for The National

With the rankings set to determine the banding of teams for the draw, every result between now and December could directly impact the makeup of the six pools of four.

Fixtures played during the British and Irish Lions tour of Australia will not be counted towards the rankings used for Rugby World Cup seeding purposes.

World Rugby chair Brett Robinson said: “The final qualification tournament is always a thrilling, do-or-die moment in the build-up to Rugby World Cup – and it’s fitting that we bring it to a world-class destination like Dubai.

"As we head towards the most inclusive and globally representative tournament ever, with 24 teams competing in an expanded format and at least one nation from each of our regional associations, this final step on the ‘Journey to Australia 2027’ will be a celebration of ambition, resilience and the global spirit of rugby. We cannot wait to see which team earns the final place and joins us for what promises to be a unique celebration of rugby and Australia in 2027.”

Racecard

6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m 

7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m 

7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m 

8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D) 

8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m 

9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m 

10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m  

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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

'Champions'

Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
 

Visa changes give families fresh hope

Foreign workers can sponsor family members based solely on their income

Male residents employed in the UAE can sponsor immediate family members, such as wife and children, subject to conditions that include a minimum salary of Dh 4,000 or Dh 3,000 plus accommodation.

Attested original marriage certificate, birth certificate of the child, ejari or rental contract, labour contract, salary certificate must be submitted to the government authorised typing centre to complete the sponsorship process

In Abu Dhabi, a woman can sponsor her husband and children if she holds a residence permit stating she is an engineer, teacher, doctor, nurse or any profession related to the medical sector and her monthly salary is at least Dh 10,000 or Dh 8,000 plus accommodation.

In Dubai, if a woman is not employed in the above categories she can get approval to sponsor her family if her monthly salary is more than Dh 10,000 and with a special permission from the Department of Naturalization and Residency Dubai.

To sponsor parents, a worker should earn Dh20,000 or Dh19,000 a month, plus a two-bedroom accommodation

 

 

 

Results
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Updated: May 22, 2025, 7:10 AM