Dubai Basketball coach urges fans to show up in force for must-win Partizan match

Dubai Basketball need a much-improved performance when they face Partizan at home on Thursday after being soundly beaten 102-72 in the first of their best-of-three play-off semi-final on Monday.

Sterling Brown scored a game-leading 21 points while Duane Washington chipped in with 19 points to the Partizan cause. Davis Bertans top-scored for Dubai with 17.

Dubai head coach Jurica Golemac conceded seven-time ABA League champions Partizan deserved their victory in Belgrade, and urged home fans to show up in force for Game 2 at Coca-Cola Arena on Thursday.

“The better team won today,” Golmac said. “We lost possession too easily and committed too many turnovers to stay competitive at this level. But this team has character, and we’ve already proven we can compete with the best – including a win over Partizan at home. We’ll go back, analyse the game, regroup, and come out stronger."

Dubai Basketball welcome Partizan to the Coca-Cola Arena in Dubai for Game 2 on Thursday. Photo: ABA League/Dubai Basketball

Dubai are the only team to have beaten Partizan in their debut season, seeing off the Serbian club 80-72 in Round 23.

The nascent franchise booked their place in the semi-finals with a 2-1 win over Cedevita Olimpija.

“We need our fans more than ever," Golemac added. "Their energy and support at Coca-Cola Arena can make a real difference. We’re proud of how far we’ve come, but we’re not done yet – and we want to take this journey forward with the whole city behind us.”

The Serbian side took control of the game from the outset, showing why the Stark Arena is one of the most intimidating venues in European basketball. Partizan took advantage of Dubai's dysfunction to lead 28-20 in the first quarter. They were 53-33 up at the halfway mark and were never really troubled.

In the other semi-final play-off, Buducnost Voli of Montenegro outclassed Serbia’s Crvena Zvezda 104-70.

MATCH INFO

Inter Milan 2 (Vecino 65', Barella 83')

Verona 1 (Verre 19' pen)

Results

1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m

Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)

2pm Handicap (TB) 68,000 (D) 1,950m

Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer

2.30pm Maiden (TB) Dh60,000 (D) 1,600m

Winner Mazagran, Tadhg O’Shea, Satish Seemar

3pm Handicap (TB) Dh84,000 (D) 1,800m

Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer

3.30pm Handicap (TB) Dh76,000 (D) 1,400m

Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly

4pm Maiden (TB) Dh60,000 (D) 1,200m

Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer

4.30pm Handicap (TB) Dh68,000 (D) 1,200m

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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If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road.

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.