Al Ain’s Nasser signs with Kalba and Salem joins Al Wasl
DUBAI // Baniyas are set to announce Spaniard Luis Garcia as their new manager after confirming they have reached an agreement with the former Getafe man.
Baniyas had a shortlist of candidates but opted for the Garcia, 41, after speaking to him about his “visions and objectives”, according to club sources.
Garica, who was sacked by Getafe in March after spending three years at the club, is expected to arrive in the UAE in the coming days to sign a formal agreement and he could be in charge as early as next week’s friendly tournament being hosted by Baniyas, where the UAE Olympic team, Oman’s Dhofar and Bahraini club Al Hadd will also be taking part. The friendly tournament will help Garcia assess his squad before he goes to the Baniyas management with his list of requirements for next Arabian Gulf League (AGL) season. The club officials have made it clear they will not be signing any foreign players without the new coach’s approval.
Baniyas had been looking for a coach since deciding against giving Adnan Hamad an extension in May. The Iraqi had signed a six-month deal in February to replace Jorge da Silva, but the club had managed to win just two of their 10 matches under his guidance, and lost seven.
Elsewhere in the AGL, promoted club Kalba have signed Al Ain midfielder Sultan Nasser on a one-year deal, while Al Wasl have brought in another player, midfielder Mohammed Salem, on loan from Al Ain.
Salem is the seventh new signing by Wasl and third Al Ain player to move to the Zabeel Stadium this off-season, following the arrival of Hazza Salem and Salem Abdullah on a one-year loan deal in exchange for Rashid Ali, who moved to the other side.
Wasl have also signed goalkeeper Yousuf Al Zaabi from Al Nasr, Al Jazira’s Salem Masoud, Abdullah Saleh of Al Shaab and Brazilian striker Neto Berola.
“The Al Wasl management is determined to erase the negative image that has appeared following our results last season,” said Mohammed Al Ameri, a member of Wasl’s board of directors.
“We are trying to correct the path of the team in the next season and this contract is part of our policy to strengthen the squad with good players.”
Al Shabab, meanwhile, have sent Sami Anbar on loan to the Ras Al Khaimah club Emirates and signed 21-year-old goalkeeper Mohammed Al Naqbi on a three-year deal from Al Wahda.
arizvi@thenational.ae
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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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