Omar Abdulrahman, right, Asamoah Gyan and Jires Kembo Ekoko (no 9, centre) were among the goals for Al Ain against Naft Tehran. AFP
Omar Abdulrahman, right, Asamoah Gyan and Jires Kembo Ekoko (no 9, centre) were among the goals for Al Ain against Naft Tehran. AFP
Omar Abdulrahman, right, Asamoah Gyan and Jires Kembo Ekoko (no 9, centre) were among the goals for Al Ain against Naft Tehran. AFP
Omar Abdulrahman, right, Asamoah Gyan and Jires Kembo Ekoko (no 9, centre) were among the goals for Al Ain against Naft Tehran. AFP

Al Ain set up another clash with Al Ahli as UAE’s fiercest rivals battle for Asian slice


John McAuley
  • English
  • Arabic

Well, this just got rather more interesting.

As expected last night, Al Ain put the finishing touches on another successful Asian Champions League group campaign, defeating Naft Tehran of Iran 3-0 at the Hazza bin Zayed Stadium.

The victory, courtesy of goals from Omar Abdulrahman, Asamoah Gyan and Jires Kembo Ekoko, was the Arabian Gulf League club’s first at home in Asia this term, confirming them as Group B winners.

Al Ain finished unbeaten in six matches and boasting the competition’s finest defence with just two goals conceded.

They were so impressive, in fact, that qualification for the knockout stages was sealed in their penultimate fixture, two weeks ago.

But Al Ain, semi-finalists last year, will not dwell on what has gone before when the most tantalising of prospects lies ahead. As their pool’s strongest side, coach Zlatko Dalic’s side next face in the last 16 the runners-up of Group D, which was finalised 24 hours previously, not far the Garden City.

Al Ain have set up a winner-takes-all clash with Dubai’s Al Ahli, their fiercest rivals, to be played across two legs later this month. Roll on May 20.

“I wanted to play against a different team, not from the UAE, so we could possibly have two of our clubs in the quarter-finals,” said Al Ain’s Omar Abdulrahman, somewhat tempering the anticipation.

“It won’t be easy, but we’ll be ready for them and will take it step-by-step to achieve our target to go to the final.”

Against Naft, Al Ain initially played like a team whose minds were already focused on their next assignment.

Yet they sprung to life just after the hour, when Abdulrahman drilled a shot that found the net, eventually, via a deflection. It represented the playmaker’s first Champions League goal this season.

Gyan, the most reliable of scorers at this level, doubled his side’s lead 11 minutes later, thrashing a fine volley into the roof of the goal from just inside the area.

With the outcome settled, Kembo Ekoko further inflated the scoreline with a tap-in shortly before the final whistle.

Al Ain, already crowned Arabian Gulf League champions, can afford to look towards that tussle with Ahli, the club from whom they have seized the domestic title.

It simply adds to what has become UAE football’s most fractious enmity, but also guarantees, for the second year running, that the Emirates will be represented at the quarter-final stage of the continent’s elite club competition.

Whoever takes that slot, the drama will surely be in getting there.

REPORT CARD

Al Ain rating

7/10 Dominated possession but did not capitalise until midway through the second half. Still, Al Ain proved to be far superior.

Naft Tehran rating

5/10 Threatened at times in the first 45 minutes yet struggled to contain Al Ain after the break. Still advanced as group runners-up.

Our verdict

Al Ain were in cruise control for much of the match, clinching top spot in the group. They will now look forward with relish at their last-16 tie with rivals Al Ahli.

jmcauley@thenational.ae

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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

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Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Results:

5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)

5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly

6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel

6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani

7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel

7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel

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Various Artists 
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