The Middle East is now a well established hub for combat sports. Last month, Abu Dhabi hosted UFC 308, where Ilia Topuria successfully defended his featherweight title against Max Holloway in the main event.
Before that, Francis Ngannou made a successful return to mixed martial arts when he downed the giant Renan Ferreira in a heavyweight clash dubbed ‘The Battle of the Giants’ in Riyadh.
Many fighters choose to make the UAE their home or set up camp here in preparation for an upcoming event. Khamzat Chimaev, who beat Robert Whittaker in the co-main event at UFC 308, now resides and fights out of the UAE. Former UFC middleweight champion Whittaker himself trained in Dubai in preparation for the bout.
Senegalese heavyweight Oumar Kane is another who now calls Dubai home. More commonly know as "Reug Reug" (which means someone who’s invisible) has been practising the art of ‘Laamb’, a type of wresting popular in his homeland, since he was six. He trains at the TRIPL3 MMA gym in Jumeirah Lake Towers.
"I’ve been living on and off in Dubai since 2021. But more permanently for the last couple years in order to focus on my training 100 per cent," he told The National.
"I went to train in the US for a few months and then went back to Senegal. After that I came to Dubai, training in a few different gyms until my managers found my current coaches Milano and Ramzi of TRIPL3 MMA – and we have done five fights together already."
Reug Reug, 32, is preparing for his next bout, where he takes on Anatoly Malykhin in the main event at ONE 169 in Bangkok on Saturday for the Russian's heavyweight title.
"I feel good, I’ve had a long camp and every camp I get better. I feel very confident on bringing the belt to Senegal and Dubai." Reug Reug said.
Malykhin, 36, boasts a perfect record of 14 wins and also holds the ONE organisation's light heavyweight and middleweight belts. Despite his underdog status, Reug Reug, who has six wins against one loss in his MMA career, is confident he has the tools to dethrone the Russian.
"I’m still very new to MMA, every fight I am a new version of myself and I’m adding new skills to my game. Wherever it goes I’ll be a problem for Anatoly," he said.
Asked what it would mean to inflict a first defeat of Malykhin's pro career, Reug Reug responded: "I’m focused on my own goals and legacy, beating Malykhin is just part of it. That’s it."
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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THE SPECS
Engine: 6.75-litre twin-turbocharged V12 petrol engine
Power: 420kW
Torque: 780Nm
Transmission: 8-speed automatic
Price: From Dh1,350,000
On sale: Available for preorder now
FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place play-off
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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
The specs
Engine: 3.0-litre flat-six twin-turbocharged
Transmission: eight-speed PDK automatic
Power: 445bhp
Torque: 530Nm
Price: Dh474,600
On Sale: Now