In the end, earning one point away to a dogged and determined Palestine team on Tuesday will be deemed more than satisfactory for the UAE. But it could have could have been so much better.
With 10 minutes of the second half remaining, Omar Abdulrahman produced a stunning cross-field pass that only needed Ahmed Khalil to guide into the net.
Instead, the man who scored four goals during the 10-0 thrashing of Malaysia only days ago missed the target with wayward header. With that went the last chance for Mahdi Ali's team to maintain their 100 per cent winning start in these 2018 World Cup qualifiers.
With Saudi Arabi overturning a one-goal deficit to beat Malaysia, the UAE are now two points off the summit in Group A. It is advantage Saudi Arabia, but there is no need to panic just yet.
It is early days in the group, with 12 points still left to play for. The priority for the UAE must be to finish top though, with only the four-best second-placed teams sure to progress.
What the draw does do is keep Palestine three points adrift and, for now, at arm's length in the World Cup qualification campaign. With Palestine having to play away in Abu Dhabi on March 24 in the group's penultimate matchday, the UAE will be confident that a victory then would leave them with a much better chance of winning the group outright.
After the match on Tuesday, Mahdi Ali expressed slight disappointment that the three points were not secured, and that he had already turned his attention to the upcoming qualifier against Saudi Arabia in Jeddah next month.
In terms of winning the group, that is not a match that the UAE can afford to lose. Should that happen, a five-point gap will mean that Saudi Arabia could very well be out of sight by the time they come to Abu Dhabi for the last group match on March 29, which would leave Mahdi Ali’s men hoping they can secure one of the best second-place berths to progress.
A draw or a win at King Abdullah Stadium in Jeddah, however, and the pendulum swings back in favour of the UAE.
As the team heads back home from an emotionally and physically draining trip, they will reflect that a draw in Jerusalem was a fine result after all.
akhaled@thenational.ae
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ENGLAND TEAM
England (15-1)
George Furbank; Jonny May, Manu Tuilagi, Owen Farrell (capt), Elliot Daly; George Ford, Ben Youngs; Tom Curry, Sam Underhill, Courtney Lawes; Charlie Ewels, Maro Itoje; Kyle Sinckler, Jamie George, Joe Marler
Replacements: Luke Cowan-Dickie, Ellis Genge, Will Stuart, George Kruis, Lewis Ludlam, Willi Heinz, Ollie Devoto, Jonathan Joseph
Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari
Naga
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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: 1.5-litre turbo
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Torque: 230Nm
Transmission: 6-speed automatic
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On sale: Now
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THE SPECS
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Price: TBA
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Four stars
