Sport

Bremen braced for Al Ain challenge

Werder Bremen head coach Thomas Schaaf says the friendly match against Al Ain is "very important".

Ahmed Rizvi

January 05, 2010

  • English
  • Arabic

DUBAI// Werder Bremen head coach Thomas Schaaf said tonight's friendly match against Al Ain was "very important". The UAE-Germany Super Cup game wil be one of two games the German side will play in the Emirates as they prepare for the second half of the Bundesliga season. The German top division will return to action on January 16 after the winter break with Werder travelling to Eintracht Frankfurt.

"We are here to find a successful rhythm for the league," said Schaaf. "We are starting very early this year. So it is necessary to be on a good level for the restart. "We do not have much time to prepare, so this is a very important match for us. "We will be taking it very seriously and I hope we can play well and make the best use of this opportunity. "We have another game [against Tunisia on Friday], and we are banking on these two games to show us the right way forward."

Werder are sixth in the table, just seven points behind leaders Bayer Leverkusen. "We need to get ready really fast," said Werder captain Torsten Frings. "Making a good start to the second half of the season is very, very important. So the first game will be crucial." "We are hoping to catch up with the team who are fighting for the title. The important thing will be to convert the draws into wins."

For Al Ain, the game will be a chance to test themselves against a top-class side ahead of the AFC Champions League and resumption of the Pro League. "We believe it will be a great opportunity for our players to gain experience by playing against different football schools," said Al Ain assistant coach Marco. arizvi@thenational.ae Al Ain v Werder Bremen, 8pm, Abu Dhabi Sports 1

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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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