Fifa gives Mohamed bin Hammam a 90-day ban pending probe

Fifa announced on Thursday that the two new chambers on its ethics committee had provisionally banned Qatar's Mohamed bin Hammam pending the outcome of an investigation into Asian Football Confederation (AFC) finances.

Football's world governing body said in a statement on its website that the ban from "any kind of football-related activity at national and international level" would last up to 90 days.

The decision, taken at the request of the chairmen of the ethics committee's investigatory and adjudicatory chambers, was designed "to prevent interference" with the investigation into fresh corruption claims against the former AFC chief.

Bin Hammam was last week provisionally replaced after nine years as AFC president and suspended for 30 days after an external audit into the accounts during his time in charge.

Last Thursday, the Court of Arbitration for Sport (CAS) overturned a Fifa life ban relating to alleged corrupt payments he made to organisation members during campaigning to unseat the long-standing president Sepp Blatter.

But the Lausanne-based tribunal stopped short of exonerating the 63 year old, who spearheaded Qatar's successful bid to win the 2022 World Cup, saying only that the case was "not proven" due to lack of insufficient evidence.

Fifa's latest statement said the ethics committee would be assessing the report on the AFC accounts and "assessing the prospects of collecting further evidence relevant to the recently closed CAS proceedings".

Bin Hammam has insisted the charges were politically motivated.

"Last year really I have seen a very bad, very ugly face of the sport and of the football, you know, jealousy," he said. "My wish now is just to quit, actually, and retire."

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Defence review at a glance

• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”

• Prioritise a shift towards working with AI and autonomous systems

• Invest in the resilience of military space systems.

• Number of active reserves should be increased by 20%

• More F-35 fighter jets required in the next decade

• New “hybrid Navy” with AUKUS submarines and autonomous vessels

UAE currency: the story behind the money in your pockets

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 Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books

Key facilities

Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
Premier League-standard football pitch
400m Olympic running track
NBA-spec basketball court with auditorium
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An elevated football field that doubles as a helipad
Specialist robotics and science laboratories
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