New FIA president Mohammed Ben Sulayem after his election. Reuters
New FIA president Mohammed Ben Sulayem after his election. Reuters
New FIA president Mohammed Ben Sulayem after his election. Reuters
New FIA president Mohammed Ben Sulayem after his election. Reuters

UAE's new motorsport president Mohammed Ben Sulayem aiming for an explosion of talent


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History maker Mohammed Ben Sulayem took on Lewis Hamilton, mighty Mercedes and the troubles of beleaguered Formula 1 but still had a word for a young Emirati karting superstar.

And this was only day one of the toughest job in world motorsport.

The 60-year-old Emirati walked into the record books as the first non-European president of the sport’s governing body, the FIA, winning more than two-thirds of the vote.

And in the same breath as he spoke of Hamilton and the F1 crisis created at the Abu Dhabi Grand Prix, he professed a hope for 13-year-old Emirati karting sensation, Rashid Al Dhaheri.

In a response to a question from The National on whether the first Dubai-born leader of world motorsport could envisage having a locally born racer reach F1 during his four-year tenure he said: “It’s not about the Emiratis it’s about diversity.

“How many people have talent but do they have opportunity? If we can bring the two together, it might even be talented people somewhere else. There are so many regions, I am not biased for my region.

Rashid Al Dhaheri in action at the Academy Champion Kart Series International Grand Finals in Italy. Photo: Al Dhaheri Family
Rashid Al Dhaheri in action at the Academy Champion Kart Series International Grand Finals in Italy. Photo: Al Dhaheri Family

“There is a young driver, I hope will attract sponsors. He’s proven himself, he’s a young karter, his name is Rashid. He’s been racing in Italy and with [good] results.”

That’s to put it mildly. A passion for motor racing triggered by a visit to the Ferrari Grand Prix pit on Yas Island when he was just five has seen Al Dhaheri follow in the footsteps of both Hamilton and controversial new F1 king Max Verstappen to become a world karting champion himself, with his sights set on F1.

Ben Sulayem, one of the Arab world’s leading motor sport figures, is now the most powerful man in F1, elected on a ticket of diversity and expansion, vowing to double the number of racing licences across the planet.

In a steely first public appearance, the 14-time Middle East Rally Champion refused to be drawn into tokenism or trying to win public, or F1 team, support with glib gestures.

Instead he insisted there would be no knee jerk reactions to the biggest issue on his extensive job list, the controversial ending to this year’s F1 championship in Abu Dhabi, nor an easy route to redemption for Hamilton and Mercedes for snubbing Thursday night’s FIA prize-giving gala as a consequence and abandoning their legal commitments as a competitor.

“It's easy to be nice to people. And it is cheap to be nice. And it's also to motivate people. But definitely, if there is any breach, there is no forgiveness in this,” said Ben Sulayem.

Hamilton and his Mercedes team failed to attend the ceremony after the FIA’s all-powerful race director Michael Masi engineered a final lap winner-take-all sprint that allowed Verstappen to seize an unexpected victory and the coveted driver’s world title.

The seven-time champion has gone into hiding and failed to comment publicly, even to his prolific social media following, as his boss Toto Wolff hinted his disillusioned driver could even quit the sport entirely.

But Hamilton’s mood was not quite dark enough to cancel a visit to the UK the day before the Paris gala on Thursday to collect his knighthood from the heir to the British throne, Prince Charles.

Abu Dhabi Grand Prix - in pictures

  • Race winner and 2021 F1 world champion Max Verstappen and his Red Bull Racing team celebrate on the podium after the Abu Dhabi Grand Prix at Yas Marina Circuit on December 12, 2021. Victor Besa / The National
    Race winner and 2021 F1 world champion Max Verstappen and his Red Bull Racing team celebrate on the podium after the Abu Dhabi Grand Prix at Yas Marina Circuit on December 12, 2021. Victor Besa / The National
  • Verstappen fought off Lewis Hamilton in a nail-biting finish. Victor Besa / The National
    Verstappen fought off Lewis Hamilton in a nail-biting finish. Victor Besa / The National
  • Verstappen runs to celebrate with his team. Victor Besa / The National
    Verstappen runs to celebrate with his team. Victor Besa / The National
  • The Dutch driver clinched the race and the championship on the final lap. Victor Besa / The National
    The Dutch driver clinched the race and the championship on the final lap. Victor Besa / The National
  • Race fans cheer as Verstappen wins. Victor Besa / The National
    Race fans cheer as Verstappen wins. Victor Besa / The National
  • Verstappen enjoys that winning feeling. Reuters
    Verstappen enjoys that winning feeling. Reuters
  • Verstappen drinks in the moment as Mercedes driver Lewis Hamilton looks dejected after finishing second. Reuters
    Verstappen drinks in the moment as Mercedes driver Lewis Hamilton looks dejected after finishing second. Reuters
  • Verstappen and Hamilton go head to head on the track. Victor Besa / The National
    Verstappen and Hamilton go head to head on the track. Victor Besa / The National
  • An Etihad Airways flyover before the race. The airline sponsored the Abu Dhabi Grand Prix. Victor Besa / The National
    An Etihad Airways flyover before the race. The airline sponsored the Abu Dhabi Grand Prix. Victor Besa / The National
  • Verstappen in action. Victor Besa / The National
    Verstappen in action. Victor Besa / The National
  • Hamilton took an early lead. Victor Besa / The National
    Hamilton took an early lead. Victor Besa / The National
  • Verstappen and Hamilton led the championship going into the final race. Victor Besa / The National
    Verstappen and Hamilton led the championship going into the final race. Victor Besa / The National
  • The start of the race. Reuters
    The start of the race. Reuters
  • Drivers pose for their end-of-season picture before the Abu Dhabi Grand Prix. AP
    Drivers pose for their end-of-season picture before the Abu Dhabi Grand Prix. AP
  • Aston Martin's Sebastian Vettel before the race. Reuters
    Aston Martin's Sebastian Vettel before the race. Reuters
  • Fans of Verstappen and Hamilton before the race. Reuters
    Fans of Verstappen and Hamilton before the race. Reuters
  • Hamilton looks relaxed before the race. Reuters
    Hamilton looks relaxed before the race. Reuters
  • Verstappen looks like he means business. Reuters
    Verstappen looks like he means business. Reuters
  • Hamilton soaks up the early atmosphere. Victor Besa / The National
    Hamilton soaks up the early atmosphere. Victor Besa / The National
  • Mercedes driver Valtteri Bottas with his girlfriend Tiffany Cromwell. Victor Besa / The National
    Mercedes driver Valtteri Bottas with his girlfriend Tiffany Cromwell. Victor Besa / The National
  • Verstappen arrives at the circuit with his girlfriend Kelly Piquet. Reuters
    Verstappen arrives at the circuit with his girlfriend Kelly Piquet. Reuters
  • Hamilton on the Yas Marina Circuit. AFP
    Hamilton on the Yas Marina Circuit. AFP

As a garlanded former driver himself Ben Sulayem professed some sympathy for Hamilton’s distress.

But he added: “Rules are rules, humans made them, they can be improved and changed by humans. I know Lewis is really sad and one word I would use is broken.

“But we have to look to see if there was any breach. I have been a president for a few hours and I cannot just start giving answers without going back to the facts.”

Some have accused the FIA of fixing the result at Yas Marina and blatant disregard for the rule of law.

“If you talk to me about the credibility of the FIA, yes, we rely on good statutes, good teams there is always a place for improvement. We just have to look at where we are,” said Ben Sulayem.

“The FIA are credible. Then you ask me about Masi. I would not jump to conclusions without going back to my team.”

The extreme public reaction has led to calls for Masi to be sacked but Ben Sulayem backed the decision by the previous administration to await the findings of an internal investigation.

Sir Lewis Hamilton is made a knight by the Prince of Wales at Windsor Castle. PA
Sir Lewis Hamilton is made a knight by the Prince of Wales at Windsor Castle. PA

“It’s my responsibility to see that we forget the past and look to the future for improvement. We have to improve in every aspect,” he added.

“As a driver I would be so upset for a while but time is factor that will cool and [bring] the new. The holidays are here, Christmas and the New Year, and then we can start afresh, no doubt.”

Ben Sulayem’s elevation reflects the increasing influence of the Middle East in motorsport.

Qatar and Saudi Arabia staged their first Grands Prix this year, joining Bahrain and Abu Dhabi on the calendar.

But the region also hosts Formula E, the Dakar Rally, world endurance, Extreme E and a MotoGP.

“One person said to me, I will not forget it, now that America had a black - that was his word - President, and the Vatican had a non-European Pope, we do not mind someone from your part of the world with the name Mohammed.”

Ben Sulayem recalled how he was forced to race as plain Mohammed Ben when his career started because motorsport was “not acceptable”.

“When I started winning they saw my photos and then they accepted it,” he added.

It’s a history that could serve him well in his professed mission to create exponential growth for the sport, largely from the developing world like China where there are just 8,000 competition licence holders in a population of 2.8 billion.

“We have a lot to do. Yes, we are ambitious, it but all is achievable. Not easy, but achievable. This is a mission. It is not part time,” he added.

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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

Updated: December 18, 2021, 6:31 AM