The UAE have done their bit, and in some style, too, with a 29-21 victory in Sri Lanka. Now they need Hong Kong to do them a favour on Saturday, and their Rugby World Cup qualification adventure will continue.
Jack Stapley scored two tries, and Sakiusa Naisau and Brad Janes one apiece, as the national team claimed a bonus-point win in Colombo.
It means that South Korea need to upset the formbook and beat the five-time defending champions Hong Kong to deprive the UAE of second place in the 2025 Asia Rugby Championship.
If the UAE do finish runners-up, they will head to Uganda later this month for a play-off against the second-best side in the equivalent competition in Africa.
The Africa Cup starts this weekend in Kampala. Namibia are favourites to win the competition, which also involves Zimbabwe, Kenya, Uganda, Ivory Coast, Algeria, Morocco and Senegal.
The winners of the play-off will advance to the four-team event in November which will decide the final qualifier for the 2027 World Cup.
Andrew Semple, the UAE captain, said his side are glad to still be in with a shot.
“We started very well, but let things slip as the game went on, and it ebbed and flowed,” he said after the win in Colombo.
“We are not very happy with our overall performance. It was a bit under par but we are just happy that we came away with a win and can move on in the tournament.”
The UAE were giving away three places in the World Rugby rankings to their host, but travelled to Sri Lanka full of confidence.
Jacques Benade, the UAE coach, had said the national team would look to put their hosts under pressure via their extra power in the forward pack.
The UAE’s tight-five combined weighed more than the entire eight-man pack of Sri Lanka, and they made advantage of it from the start.
Stapley got his first after some irresistible mauling by the UAE pack, before Janes went over to send the tourists into a 12-3 lead.
It seemed as if the home side were powerless to hold back the UAE forwards, but Sri Lanka had suggested they had a plan.
“They seem to be big, but we have come up with a gameplan which we hope can counter them,"Tharinda Ratwatte, Sri Lanka’s captain, said in an interview ahead of kick-off.
Ratwatte – and in particular his unerring boot – was at the centre of their fightback. They scored tries, either side of a third for the UAE by Naisau, to reduce the arrears to 22-21.
At that point, the home side were in the ascendancy, and they had two kickable penalties to take the lead.
For the second time in two matches, though, the UAE profited from their opposition’s reticence at kicking for the posts.
Ratwatte had been having an outstanding game till that point, but passed up two chances to kick for three points in quick succession. It felt similar to the closing throes of the UAE’s comeback win in Incheon two weeks earlier.
The UAE defended their line, and when Stapley later went through for their fourth try, victory – and likely second place – was theirs.
“We lost a bit of focus and lost a bit at the set piece,” Semple said.
“It was a case of resetting and doing what we knew we are good at: carrying ball, getting back to the scrum, and winning lineout ball.
“Sri Lanka stayed in the game, even though we got a little bit ahead. They fought back, credit to them, but we just managed to come away with it in the end.”
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Killing of Qassem Suleimani
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.
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
MATCH INFO
Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD
* Second leg in Australia scheduled for October 10
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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