The Australia players celebrate after their 2-0 win over Uzbekistan in Syndey today.
The Australia players celebrate after their 2-0 win over Uzbekistan in Syndey today.
The Australia players celebrate after their 2-0 win over Uzbekistan in Syndey today.
The Australia players celebrate after their 2-0 win over Uzbekistan in Syndey today.

Australia a step closer to qualification


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SYDNEY // Australia were on the brink of booking their place at next year's World Cup finals in South Africa after beating Uzbekistan 2-0 at the Olympic stadium today. Substitute Josh Kennedy broke the deadlock after 66 minutes with a header before the forward Harry Kewell sealed the win in the 73rd with a penalty. Australia, who ended a 32-year drought by qualifying as the last team for the 2006 World Cup, were suddenly on the brink of becoming the first country to join the host nation at the 2010 World Cup.

Yet to concede a single goal after five matches in the fourth round of the Asian qualifiers, Australia could seal their spot if Bahrain and Qatar draw their Group One match in Manama later today. If not, Australia would need to collect just one more point from their remaining three matches in June to secure their place at the finals. "There was a lot of pressure on today's game because we knew we had to win the game," the Australia captain Lucas Neill said after the game.

"It was there for us to win but we've sent a statement out to the rest of the group now and possibly the world that we might be the first team to qualify for the World Cup." Both teams squandered chances to find the net in a scoreless first half but the Australians began to assert their control after the break with Uzbekistan starting to show signs of fatigue. Kennedy opened the scoring midway through the second half when he connected with a perfectly-timed cross from Mark Bresciano then Kewell put the result beyond doubt when he converted from the spot after a clumsy challenge by Hayrulla Karimov on Richard Garcia.

Uzbekistan looked to have grabbed a consolation goal in stoppage time when Anvarjon Soliev found the back of the net only to have the goal disallowed for offside. Uzbekistan, who have four points from six matches, still have a chance of finishing third in the group to reach a play-off. *Reuters

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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How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport