Algerians MC El Eulma set out Friday to become only the second club from a second division to win the African Champions League.
Compatriots ES Setif achieved the remarkable feat in 1988, losing top-flight domestic status during an African campaign crowned by a 4-1 final triumph over Nigerians Iwuanyanwu Nationale.
Champions League newcomers Eulma play Sudanese Al Merrikh in Omdurman hoping to make a winning start as they seek consolation for a bizarre demotion.
They scored 40 goals in the 30-round Algerian championship, more than any of the other 15 clubs, including champions Setif.
But El Eulma fell one point short of dodging the drop under French coach Jules Accorsi, who turns 78 Saturday.
He concedes that his team might have fared better by concentrating on avoiding league losses rather than trying to win matches.
“Algerian clubs play with a knife to their throats and fear in their chests,” he told reporters.
Title-holders Setif and USM Alger are also in Group B – the first time three clubs from a country are in the same Champions League section.
Merrikh claimed a notable qualifying victory over Tunisian club Esperance de Tunis and Franco-Italian coach Diego Garzitto won the 2009 Champions League with DR Congo outfit TP Mazembe.
“Repeated early Champions League exits are unacceptable to a big club like Merrikh,” stressed Garzitto. “We are now planning to go far.”
After scraping past Ethiopians Saint George, El Eulma surprised Ghanaian side Asante Kotoko and another Tunisian club, CS Sfaxien.
Setif stand alone among the eight survivors in not losing a qualifier this season, winning and drawing against Gambian team Real Banjul and drawing twice with Morocco’s Raja Casablanca.
A stormy showdown against Casablanca was won on penalties and the outcome impressed pundits sufficiently for them to choose Setif and four-time title-holders Mazembe as the likeliest 2015 champions.
Setif have received two significant boosts with coach Kheireddine Madoui reversing a decision to quit and goalkeeper Sofiane Khedairia regaining his place.
Madoui had said he would leave because of “tiredness”, and earlier demoted Khedairia, claiming the shot-stopper feigned injury to avoid visiting Gambia.
Alger, back in the group stage after 10 years, are away to Setif Saturday and have placed their faith in three former assistant coaches after dumping 78-year-old German Otto Pfister.
The Algiers club eliminated Chad’s Foullah Edifice and Guinean side AS Kaloum Star with little to spare and Senegalese club Pikine with plenty to spare.
Both Group A games are set for Sunday with Mazembe hosting Sudanese Al Hilal for the second successive season before Egypt’s Smouha play Morocco’s Moghreb Tetouan in Alexandria.
Mazembe defeated twice runners-up Hilal 3-1 in southern Congolese mining city Lubumbashi last year and the same venue is likely to produce a similar outcome.
The “Congolese Ravens” are virtually invincible at home as 2015 qualifying victims Mamelodi Sundowns of South Africa and Stade Malien of Mali can testify.
Traditional poor travellers Hilal did win a 2009 Champions League semi-final in Lubumbashi, but only after a heavy first-leg home loss.
Mazembe have a multi-national squad, including Ivorian goalkeeper Sylvain Gbohouo and midfielder Roger Assale and wingers Solomon Asante of Ghana and Rainford Kalaba of Zambia.
Smouha will be wary of Tetouan, who eliminated Cairo giants Al Ahly in the final qualifying round and boast the leading Champions League scorer this season in six-goal Mouhcine Iajour.
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Four-day collections of TOH
Day Indian Rs (Dh)
Thursday 500.75 million (25.23m)
Friday 280.25m (14.12m)
Saturday 220.75m (11.21m)
Sunday 170.25m (8.58m)
Total 1.19bn (59.15m)
(Figures in millions, approximate)
Without Remorse
Directed by: Stefano Sollima
Starring: Michael B Jordan
4/5
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
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Company%20profile
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Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
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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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Director: Lee Isaac Chung
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THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Power drink: A glass of yoghurt
Role model: Any good man
