AL AIN // It was always going to end in glory for one and heartbreak for the other. Two captains, both age 31, playing in all likelihood their last games for their clubs.
If the 2015 President’s Cup final turns out to be Luis Jimenez’s final match for Al Ahli, then the Chilean forward could not have signed off on a more anti-climatic note.
Read more:
– John McAuley: Al Nasr end 26-year wait and beat Al Ahli in penalty shootout to hoist President’s Cup trophy
– Photo gallery: Al Nasr edge Al Ahli and then celebrate their President’s Cup title
For Al Nasr’s Australian leader Brett Holman, it was the dream farewell at the Hazza bin Zayed Stadium in Al Ain. He had a beaming smile as he received the cup from Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai.
Fans hoping for a thrilling finale to the season were bitterly disappointed, though it was hardly surprising since the showpiece took place only four days after the semi-finals, and in 45°C heat.
Chances were few and far between in the first half, with only Ahmed Khalil’s headed goal breaking the tedium, and it looked like it would be Jimenez who would get his hands on the trophy.
All Ahli had to do was see out the last five minutes of their season and the country’s most cherished cup would be theirs. They could not do that, and Kwon Kyung-won’s own goal meant extra time.
Holman showed heroic levels of stamina in the extra 30 minutes, but the match went to penalties. Jimenez missed his spot kick and minutes later the cup was Al Nasr’s.
It was a sad end for Ahli’s No 10. After four years at the club, he no longer commanded an automatic first-team spot this season, with Khalil taking over as captain in his absence.
Yet there is little doubt as to his value to the team; during the much-needed water breaks, it was the Chilean whom Cosmin Olaroiu sought out for instructions. He was the team’s leader – whether he had the armband or not.
Replacing him will not be easy, and he now will leave the Dubai club with a heavy heart.
He has gone on record to say he is unsure where his future lies but, should he be the one to make way if the club brings in new foreign players, he will leave proud of his achievements.
Jimenez has won every domestic honour on offer in the UAE. In 2013, he starred and scored as Ahli won a classic President’s Cup final 4-3 against Al Shabab. Two weeks ago, he helped lead the club through to the quarter-finals of the Asian Champions League for the first time in their history after seeing off Al Ain on away goals.
He has also said that he would like to stay in the Arabian Gulf League, but seeing Jimenez in anything other than Ahli red would take some getting used to.
Holman, too, is expected to leave the blue of Nasr behind this summer, with several Qatari clubs rumoured to be interested in his services. The former Australia international’s future remains up in the air.
He will care very little for that today, though. After 26 years, Nasr are once again President’s Cup winners. Holman’s place in the record books, and in Nasr hearts, is safe forever.
akhaled@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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Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
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