• Alex Volkanovski and Islam Makhachev fight during their lightweight title bout at UFC 284 at RAC Arena in Perth, Australia on February 12, 2023. Getty
    Alex Volkanovski and Islam Makhachev fight during their lightweight title bout at UFC 284 at RAC Arena in Perth, Australia on February 12, 2023. Getty
  • Alex Volkanovski has Islam Makhachev on the canvas during their fight at UFC 284. Getty
    Alex Volkanovski has Islam Makhachev on the canvas during their fight at UFC 284. Getty
  • Islam Makhachev grapples with Alex Volkanovski at UFC 284. Getty
    Islam Makhachev grapples with Alex Volkanovski at UFC 284. Getty
  • Islam Makhachev attempts to submit Alex Volkanovski. Getty
    Islam Makhachev attempts to submit Alex Volkanovski. Getty
  • Islam Makhachev and Alex Volkanovski in action during their lightweight title fight at UFC 284. Getty
    Islam Makhachev and Alex Volkanovski in action during their lightweight title fight at UFC 284. Getty
  • Alex Volkanovski lands a punch on Islam Makhachev. Getty
    Alex Volkanovski lands a punch on Islam Makhachev. Getty
  • Alex Volkanovski and Islam Makhachev battle during their fight at UFC 284. Getty
    Alex Volkanovski and Islam Makhachev battle during their fight at UFC 284. Getty
  • Islam Makhachev lands a punch on Alex Volkanovski. Getty
    Islam Makhachev lands a punch on Alex Volkanovski. Getty
  • Yair Rodriguez leaves the octagon after winning his featherweight interim title bout against Josh Emmett. EPA
    Yair Rodriguez leaves the octagon after winning his featherweight interim title bout against Josh Emmett. EPA
  • Yair Rodriguez throws a punch at Josh Emmett. EPA
    Yair Rodriguez throws a punch at Josh Emmett. EPA
  • Jack Della Maddalena knocks out Randy Brown during their Welterweight bout at UFC 284. EPA
    Jack Della Maddalena knocks out Randy Brown during their Welterweight bout at UFC 284. EPA
  • Jack Della Maddalena secures a choke submission against Randy Brown. Getty
    Jack Della Maddalena secures a choke submission against Randy Brown. Getty
  • Jack Della Maddalena celebrates after his submission victory over Randy Brown. Getty
    Jack Della Maddalena celebrates after his submission victory over Randy Brown. Getty
  • Jack Della Maddalena celebrates to the crowd after his submission victory over Randy Brown. Getty
    Jack Della Maddalena celebrates to the crowd after his submission victory over Randy Brown. Getty

UFC 294: Date, time and who’s on the card in Abu Dhabi


  • English
  • Arabic

The UFC returns to the UAE for UFC 294 this month with a typically stacked card, despite some late changes. Here is everything you need to know about the event.

What is it?

UFC 294 is a mixed martial arts event produced by the Ultimate Fighting Championship (UFC), the largest MMA promotion in the world. It will feature a total of 13 fights – eight on the preliminary card and five on the main card. The main event will be a world title fight.

Where is it?

UFC 294 will take place at Etihad Arena on Yas Island in Abu Dhabi. The venue has become the home of UFC events in the UAE.

When is it?

UFC 294 will be held on Saturday, October 21. The preliminary bouts start at 6pm, with the main event fights expected to begin at 10pm.

Kamaru Usman has stepped in at nine days' notice to make his middleweight debut against Khamzat Chimaev. AFP
Kamaru Usman has stepped in at nine days' notice to make his middleweight debut against Khamzat Chimaev. AFP

Who's fighting?

UFC 294 will be headlined by a lightweight title fight between champion Islam Makhachev and flyweight belt holder Alexander Volkanovski.

Makhachev (24-1 as a professional) was scheduled to face Charles Oliveira in a rematch – having beaten the Brazilian for the vacant title in Abu Dhabi at UFC 280 in October last year – but the former lightweight champion sustained an injury in training on Monday and was forced to withdraw.

It meant Volkanovski (26-2) stepped in at 11 days' notice and the Australian will be aiming for his own shot at redemption: his only loss in the UFC came against Makhachev this February in Perth in Makhachev's first title defence.

The co-main event was hit with an even later change. No 4-ranked welterweight Khamzat Chimaev was scheduled to make another step up to middleweight to face sixth-ranked Paulo Costa but the Brazilian withdrew with injury on Wednesday night. Costa has been replaced by former welterweight champion Kamaru Usman, who will make his middleweight debut.

UFC 294 will also see history being made as Mohammed Yahya becomes the first Emirati to fight in the UFC when he enters the octagon against American Trevor Peek at lightweight.

Other notable bouts include a clash of middleweight contenders in Nassourdine Imavov and Ikram Aliskerov, while former light-heavyweight title challenger Magomed Ankalaev takes on Johnny Walker, and top prospect Muhammad Mokaev meets Tim Elliott at flyweight.

UFC 294 Fight Card

Main Card

  • Lightweight title: Islam Makhachev (c) v Alexander Volkanovski
  • Middleweight: Kamaru Usman v Khamzat Chimaev
  • Light Heavyweight: Magomed Ankalaev v Johnny Walker
  • Middleweight: Ikram Aliskerov v Warlley Alves
  • Bantamweight: Said Nurmagomedov v Muin Gafurov

Preliminary Card

  • Flyweight: Tim Elliott v Muhammad Mokaev
  • Lightweight: Mohammad Yahya v Trevor Peek
  • Bantamweight: Javid Basharat v Victor Henry
  • Middleweight: Abu Azaitar v Sedriques Dumas
  • Lightweight: Mike Breeden v Anshul Jubli
  • Featherweight: Nathaniel Wood v Muhammad Naimov
  • Women's Strawweight: Victoria Dudakova v Jinh Yu Frey
  • Middleweight: Sharabutdin Magomedov v Bruno Silva

How to watch UFC 294

Tickets to attend UFC 294 sold out quickly, but fans unable to watch the event inside Etihad Arena can catch all the action on UFC Arabia.

if you go

The flights

Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav. 

The tour

While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).

 

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'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

COMPANY%20PROFILE
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The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri

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

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

Updated: October 12, 2023, 7:03 AM