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.
2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
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Mohammed bin Zayed Majlis
More on animal trafficking
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Last 10 NBA champions
2017: Golden State bt Cleveland 4-1
2016: Cleveland bt Golden State 4-3
2015: Golden State bt Cleveland 4-2
2014: San Antonio bt Miami 4-1
2013: Miami bt San Antonio 4-3
2012: Miami bt Oklahoma City 4-1
2011: Dallas bt Miami 4-2
2010: Los Angeles Lakers bt Boston 4-3
2009: Los Angeles Lakers bt Orlando 4-1
2008: Boston bt Los Angeles Lakers 4-2
Global state-owned investor ranking by size
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Japan
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Norway
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Canada
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Singapore
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South Korea
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UAE currency: the story behind the money in your pockets
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
'Peninsula'
Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra
Director: Yeon Sang-ho
Rating: 2/5
The biog
Name: Marie Byrne
Nationality: Irish
Favourite film: The Shawshank Redemption
Book: Seagull by Jonathan Livingston
Life lesson: A person is not old until regret takes the place of their dreams
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
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Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
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Stamp duty timeline
December 2014: Former UK finance minister George Osbourne reforms stamp duty, replacing the slab system with a blended rate scheme, with the top rate increasing to 12 per cent from 10 per cent:
Up to £125,000 - 0%; £125,000 to £250,000 – 2%; £250,000 to £925,000 – 5%; £925,000 to £1.5m: 10%; Over £1.5m – 12%
April 2016: New 3% surcharge applied to any buy-to-let properties or additional homes purchased.
July 2020: Rishi Sunak unveils SDLT holiday, with no tax to pay on the first £500,000, with buyers saving up to £15,000.
March 2021: Mr Sunak decides the fate of SDLT holiday at his March 3 budget, with expectations he will extend the perk unti June.
April 2021: 2% SDLT surcharge added to property transactions made by overseas buyers.
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Jetour T1 specs
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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
Unresolved crisis
Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.
Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.
The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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