Luis Jimenez says Al Nasr should expect a “battle” against Iran’s Tractor Sazi on Tuesday as they attempt to qualify for the first time for the quarter-finals of the Asian Champions League.
The Dubai club, never before beyond the group stages, take a 4-1 lead into the last-16 second leg in Tabriz after last week sweeping aside their opponents at Al Maktoum Stadium.
However, Nasr now face an entirely different proposition at Tractor’s typically intimidating Yadegar Emam Stadium, with the hosts certain to do everything in their power to overturn the deficit.
Tractor are a formidable side at home, winning two of this year’s Group C matches staged in Tabriz, including February’s 4-0 victory against Al Jazira. In four previous home games against UAE sides, Tractor are unbeaten, having won three, although no team has ever recovered from a three-goal deficit to triumph in a Champions League knockout tie.
Nevertheless, Jimenez is anticipating a daunting task on Tuesday night.
“For sure, they have nothing to lose and they’ll definitely try to win in their stadium,” he said. “They have good players, who are technical but are also physically very good. They are very, very strong – very tough.“
Jimenez was a member of the Al Ahli side who last year progressed to the knockout stages for the first time in their history. He left for Nasr after helping their Dubai rivals seal a quarter-final place, and subsequently missed Ahli’s run to the final.
However, the Chilean attacking midfielder is looking to use that as motivation now, despite his future at Nasr uncertain. Although he has offers to return to his homeland this summer, before that Jimenez remains determined to help guide his team through to the last eight.
“Our first target was to pass the groups and we did that,” he said. “And now we want to pass the last 16 because we are close. For sure, I want to go as far in the tournament as possible. I’m very happy because I did it with Al Ahli last year and after they arrived in the final. Why not try that with Al Nasr?”
Teammate Jires Kembo Ekoko said Nasr go into the match in confident mood after last week’s convincing victory, while he rejected suggestions his side will crumble in the white-hot heat of Tractor’s 70,000 capacity stadium.
“The match is important for both teams,” Kembo Ekoko said. “We now know each other well, and both have a desire to get through to the quarter-finals.
“Our team will focus on enjoying ourselves and playing our football, just as we did in the last match without regard to any other things.
“We are used to the presence of large crowds and it is always good to play football in front of them. Our primary goal is always to play in front of big audiences and achieve the desired result.”
Nasr are sweating on the fitness of Nilmar, the Brazilian striker who limped out of the first leg with an ankle injury. Should he not recover in time, Salem Saleh will most probably get the nod following his two goals as substitute last week.
sports@thenational.ae
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'Cheb%20Khaled'
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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
if you go
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The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
RIDE%20ON
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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)
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome