• The UAE team before their 3-2 victory over Vietnam at the Zabeel Stadium in Dubai on June 15 which sealed their place in the next round of World Cup qualification. Chris Whiteoak / The National
    The UAE team before their 3-2 victory over Vietnam at the Zabeel Stadium in Dubai on June 15 which sealed their place in the next round of World Cup qualification. Chris Whiteoak / The National
  • UAE's Ali Salmeen celebrates opening the scoring in their 3-2 victory over Vietnam. Chris Whiteoak / The National
    UAE's Ali Salmeen celebrates opening the scoring in their 3-2 victory over Vietnam. Chris Whiteoak / The National
  • Ali Mabkhout scores UAE's second goal from the spot . Chris Whiteoak / The National
    Ali Mabkhout scores UAE's second goal from the spot . Chris Whiteoak / The National
  • UAE's Fabio De Lima looks picks up a knock during the game. Chris Whiteoak / The National
    UAE's Fabio De Lima looks picks up a knock during the game. Chris Whiteoak / The National
  • UAE's Abdullah Ramadan battles with Nguyen Tien Linh of Vietnam. Chris Whiteoak / The National
    UAE's Abdullah Ramadan battles with Nguyen Tien Linh of Vietnam. Chris Whiteoak / The National
  • UAE manager Bert van Marwijk. Chris Whiteoak / The National
    UAE manager Bert van Marwijk. Chris Whiteoak / The National
  • UAE players celebrate after Mahmoud Khamis' goal. Chris Whiteoak / The National
    UAE players celebrate after Mahmoud Khamis' goal. Chris Whiteoak / The National
  • UAE's Mahmoud Khamis scores the third goal. Chris Whiteoak / The National
    UAE's Mahmoud Khamis scores the third goal. Chris Whiteoak / The National
  • UAE's Khalil Ibrahim complains to the referee. Chris Whiteoak / The National
    UAE's Khalil Ibrahim complains to the referee. Chris Whiteoak / The National
  • UAE's Majed Hassan skips away from Nguyen Quang Hai of Vietnam. Chris Whiteoak / The National
    UAE's Majed Hassan skips away from Nguyen Quang Hai of Vietnam. Chris Whiteoak / The National
  • UAE's Mahmoud Khamis celebrates his goal. Chris Whiteoak / The National
    UAE's Mahmoud Khamis celebrates his goal. Chris Whiteoak / The National
  • UAE's Abdullah Ramadan battles for possession with Nguyen Tien Linh of Vietnam. Chris Whiteoak / The National
    UAE's Abdullah Ramadan battles for possession with Nguyen Tien Linh of Vietnam. Chris Whiteoak / The National
  • UAE fans before the game in Dubai. Chris Whiteoak / The National
    UAE fans before the game in Dubai. Chris Whiteoak / The National
  • Vietnam fans before the game at the Zabeel Stadium. Chris Whiteoak / The National
    Vietnam fans before the game at the Zabeel Stadium. Chris Whiteoak / The National

Buoyed by recent rude health, the UAE must step up again in bid to reach World Cup 2022


John McAuley
  • English
  • Arabic

Coming so soon after their June pomp, the UAE arrive at the final stage of qualification for the next World Cup full of optimism.

Bert van Marwijk’s men came through their early summer assignment, negotiating commendably a fraught four-games-in-13-days errand, even if it did play out in its entirety in Dubai. To their credit, they withstood the stresses and the strains of expectation, the need for an almost-flawless run, to turn around their campaign.

The UAE gleaned maximum points, attacked with fervour and defended, for the most part, expertly. A distinct pattern of play emerged, clear to see and pleasing on the eye. In the end, they progressed to the third and final round for Qatar 2022 as group winners.

And so to another lengthy labour on the road to what the national team hope will be a second appearance at a global finals. Drawn in Group A alongside Iran, South Korea, Iraq, Lebanon and Syria, the UAE have 10 matches to secure a top-two slot that guarantees a World Cup place. Third could be enough, although it sets about a series of play-offs to clinch a berth at next year’s tournament. At present, it appears the most plausible route.

Whatever transpires, the next six months are certain to test Van Marwijk’s improving side. For it should not be underestimated: this phase marks a significant step up in challenge.

In Iran, the UAE take on the side ranked, until relatively recently, often as Asia’s No 1. They are perennial World Cup participants, boasting some of the finest talent on the continent, particularly in attack. The appointment as manager of Dragan Skocic, a resident in the country for some time and thus cognisant of the footballing culture and the requirement to qualify, seems astute.

South Korea, meanwhile, constitute the other obvious favourite for a direct spot, even if the regular World Cup entrants have yet to truly translate to the national team Son Heung-min’s form with Tottenham Hotspur. Manager Paulo Bento, too, has not convinced fully.

The task, then, to usurp one of those two countries is far from straightforward. For the UAE, they will have to improve greatly their away form: in Round 2, they were fortunate to triumph in Malaysia before losing in Thailand and Vietnam, although they did deserve more from Hanoi.

Some solace, though, can be taken from the fact that the UAE were at the beginning of Van Marwijk’s tenure and therefore in a period of decided transition. The progress since, taking place amid the pandemic, has been marked. Still, sterner tests await.

At this stage in World Cup 2018 qualification, the UAE failed to build on an historic opening victory in Japan, afterwards losing away to Saudi Arabia, Australia and Iraq. They drew with Thailand in Bangkok.

It should help, now, that three of their opening four fixtures will be staged in Dubai, at the same Zabeel Stadium that provided the setting for their summer success. The only jaunt from home, which follows Lebanon on Thursday and comes against Syria next week, falls at a neutral venue in Jordan.

Blatantly, the UAE must make the most of a favourable start. Maximum points are required against Lebanon – the lowest-ranked team in the group, still they held South Korea to a draw in Round 2 - and a positive result achieved in Amman. Then come Iran and Iraq in October, five days apart.

Van Marwijk’s input, of course, will be pivotal. Crucially, the Dutchman knows what it takes: in 2018, he guided Saudi Arabia memorably to automatic qualification, at Australia’s initial expense.

Admittedly, the Asian football landscape has changed, distorted further by the uncertainty of the pandemic. As Van Marwijk highlighted this week, at this stage and with the World Cup coming into view, “nothing will be easy. Never”.

A burst from the blocks would make that quest feel altogether more attainable. The UAE are buoyant and full of belief, energised by their June spree, still fresh in the mind. Yet refocus is undoubtedly required.

Reaching World Cup 2022, seemingly close but in truth far from now, demands substantially greater effort.

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

'The Ice Road'

Director: Jonathan Hensleigh
Stars: Liam Neeson, Amber Midthunder, Laurence Fishburne

2/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

UAE currency: the story behind the money in your pockets
ICC Women's T20 World Cup Asia Qualifier 2025, Thailand

UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

Thank You for Banking with Us

Director: Laila Abbas

Starring: Yasmine Al Massri, Clara Khoury, Kamel El Basha, Ashraf Barhoum

Rating: 4/5

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Info

What: 11th edition of the Mubadala World Tennis Championship

When: December 27-29, 2018

Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams

Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823

UAE currency: the story behind the money in your pockets
Start times

5.55am: Wheelchair Marathon Elites

6am: Marathon Elites

7am: Marathon Masses

9am: 10Km Road Race

11am: 4Km Fun Run

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

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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

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Mobile phone packages comparison
FIGHT CARD

Bantamweight Hamza Bougamza (MAR) v Jalal Al Daaja (JOR)

Catchweight 67kg Mohamed El Mesbahi (MAR) v Fouad Mesdari (ALG)

Lighweight Abdullah Mohammed Ali (UAE) v Abdelhak Amhidra (MAR)

Catchweight 73kg Mostafa Ibrahim Radi (PAL) v Yazid Chouchane (ALG)

Middleweight Yousri Belgaroui (TUN) v Badreddine Diani (MAR)

Catchweight 78kg Rashed Dawood (UAE) v Adnan Bushashy (ALG)

Middleweight Sallaheddine Dekhissi (MAR) v Abdel Emam (EGY)

Catchweight 65kg Rachid Hazoume (MAR) v Yanis Ghemmouri (ALG)

Lighweight Mohammed Yahya (UAE) v Azouz Anwar (EGY)

Catchweight 79kg Omar Hussein (PAL) v Souhil Tahiri (ALG)

Middleweight Tarek Suleiman (SYR) v Laid Zerhouni (ALG)

The specs

Engine: Four electric motors, one at each wheel

Power: 579hp

Torque: 859Nm

Transmission: Single-speed automatic

Price: From Dh825,900

On sale: Now

The cost of Covid testing around the world

Egypt

Dh514 for citizens; Dh865 for tourists

Information can be found through VFS Global.

Jordan

Dh212

Centres include the Speciality Hospital, which now offers drive-through testing.

Cambodia

Dh478

Travel tests are managed by the Ministry of Health and National Institute of Public Health.

Zanzibar

AED 295

Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.

Abu Dhabi

Dh85

Abu Dhabi’s Seha has test centres throughout the UAE.

UK

From Dh400

Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.

RESULTS

5pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Turf) 2,200m
Winner: M'A Yaromoon, Jesus Rosales (jockey), Khalifa Al Neydai (trainer)

5.30pm: Khor Al Baghal – Conditions (PA) Dh80,000 (T) 1,600m
Winner: No Riesgo Al Maury, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Khor Faridah – Handicap (PA) Dh80,000 (T) 1,600m
Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi

6.30pm: Abu Dhabi Fillies Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: Mahmouda, Pat Cosgrave, Abdallah Al Hammadi

7pm: Abu Dhabi Colts Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: AS Jezan, George Buckell, Ahmed Al Mehairbi

7.30pm: Khor Laffam – Handicap (TB) Dh80,000 (T) 2,200m
Winner: Dolman, Antonio Fresu, Bhupath Seemar

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Updated: September 01, 2021, 3:22 AM