Asian Champions League: Zlatko Dalic ‘happy’ after Al Ain’s 0-0 draw at home to Lokomotiv

AL AIN // Zlatko Dalic said Al Ain would have almost put the Asian Champions League quarter-final against Lokomotiv to bed in Tuesday's first leg, had he been given sufficient time to prepare his side.

The Garden City club were held 0-0 by the Uzbeks at the Hazza bin Zayed Stadium in their opening match of the season. Al Ain threatened to score only sporadically, with Danilo Asprilla spurning their best chance late on.

• Asian Champions League round-up: Neither defence breached as Al Ain held at home by Lokomotiv

Lokomotiv, who are top of the Uzbek league after 19 rounds, created few opportunities, but the two sides start from scratch again in Tashkent on September 13 to decide who progresses to the semi-finals.

“I have to be happy with how my team played tonight,” Dalic said.

“We played a good game, 0-0 is a good result for us. In my time here, we usually play better away than at home in the Champions League. The result is open and we have a chance for everything.”

Al Ain’s cause was not helped by releasing seven of their UAE internationals to a recent month-long, national-team training camp in Spain. Mahdi Ali’s side begin the final stage of qualification for the 2018 World Cup on September 1, meaning Dalic had his full squad for only 10 days before Tuesday night’s match.

“If I’d had my players for a month, I guarantee we would have scored three goals tonight,” said the Croat, who will now be without the same seven players for the next two weeks as they join the UAE camp again to prepare for the qualification double-header against Japan and Australia.

“I do not know. Tomorrow my players go to national team and come back on September 7. We will have only two days to prepare properly for the second leg. It is very difficult for us. I don’t want to cry or find excuses. I cannot change anything.”

However, Dalic found some comfort in the performances of new additions Caio and Amer Abdulrahman. The midfielders signed at the beginning of last month, with winger Caio excelling, in particular.

“I am very happy with all my team tonight,” Dalic said. “I expected a good game because I have good players. Maybe, I didn’t expect high, high level, not fantastic things from them today. We still have the next game and everything is in our hands.”

Andrey Miklyaev, the Lokomotiv manager, added: “Our plan is to go to the final of this tournament and we all want this to happen. The result is good for us, but if you look at the statistics, Al Ain can play better in away matches in the Champions League. But we will see what happens in the next match.”

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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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FA Cup semi-finals

Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
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