UAE manager Bert van Marwijk says he is well aware of the significance of Tuesday’s potentially pivotal World Cup qualifier against Iraq in Dubai, but insisted his side will fight to turn around their campaign.
The UAE are still seeking a first victory in the final round of qualification following two draws and a defeat thus far. The disappointing run of opening results has left the national team third in Group A, five points off the automatic places for Qatar 2022. Third place, however, does offer an opportunity to reach the global finals, albeit through a series of play-offs.
Van Marwijk's men go into the match against Iraq at the Zabeel Stadium off the back of Thursday’s 1-0 loss to Iran at the same venue. The highest-ranked team in Asia, Iran, currently top the final-round standings on maximum points.
Like the UAE, Iraq have also yet to win and sit in fifth place with the same two points from three fixtures. The two sides met each other in a friendly in Dubai in January, when they drew 0-0.
Asked on Monday about his thoughts heading into what many consider a must-win match, Van Marwijk said: “That every game we play is a very important game and also a very difficult game.
“The fact that we played Iraq a few months ago is important for us, so that we know and I know them better than I see them on the television.
“We prepare very well also for this game. In the last game against Iran, we played very well. I’m looking forward also for this game. And I realise that it’s very, very important. We have seven matches to go and we still have a chance. As long as we have a chance we fight.”
The UAE did perform admirably initially against Iran on Thursday, but towards the end struggled to cope with their opponents’ superior physicality. Iran, who have qualified for six of the past eight World Cup finals, took the points eventually via Mehdi Taremi's 70th-minute strike.
The UAE, meanwhile, are bidding to reach the World Cup for only the second time in the country’s history. On Monday, Van Marwijk acknowledged the need to quickly lift his players to respond against Iraq.
“They were very tired,” the Dutchman said. “For most of them, maybe for all of them, it was a very, very tough match. Of course, a lot of physical strength [exerted] also, but they have recovered.
“On the other side, everybody saw that we played well in the first half and we could reach the same level as Iran, the No 22 in the world. So while on one side we’re very disappointed, that also gives confidence that we are on the right way.”
Van Marwijk, back in his second stint as manager, will be buoyed by the availability once more of Walid Abbas after the UAE captain missed the Iran encounter through injury. However, midfielder Ali Salmeen remains out.
Dick Advocaat, the Iraq manager who in 2005 spent a brief time in charge of the UAE, is hoping, too, for a result to kick-start his side’s campaign. Iraq have drawn two games and lost one, and have yet to even score.
“[The UAE match is] a big challenge,” he said. “Both teams have some good players, but also both teams have only two points. That’s not enough after three matches. So for both teams it’s very important to get a result, and that will be the most important thing.”
Advocaat would not be drawn on whether Tuesday’s game represented an early shoot-out for third place in the group. Currently, Lebanon sit sandwiched between the teams in fourth, on two points also.
“You have to be realistic and honest, but sometimes it’s difficult to say,” the Dutchman said. “We have to try our best every game to get results and at the end we can see in which position we are. It’s very difficult to say after three games what's the situation. Let’s wait for the next three or four games when we know more.”
INDIA%20SQUAD
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Ipaf in numbers
Established: 2008
Prize money: $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.
Winning novels: 13
Shortlisted novels: 66
Longlisted novels: 111
Total number of novels submitted: 1,780
Novels translated internationally: 66
LOVE%20AGAIN
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KILLING OF QASSEM SULEIMANI
Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
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The%20specs%20
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MATCH INFO
Newcastle United 1 (Carroll 82')
Leicester City 2 (Maddison 55', Tielemans 72')
Man of the match James Maddison (Leicester)
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
UAE currency: the story behind the money in your pockets
Types of fraud
Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
* Nada El Sawy
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How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
Results
5pm: Wathba Stallions Cup Maiden (PA) Dh 70,000 (Dirt) 1,000m, Winner: Hazeem Al Raed, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Handicap (PA) Dh 85,000 (D) 1,000m, Winner: Ghazwan Al Khalediah, Hugo Lebouc, Helal Al Alawi
6pm: Maiden (PA) Dh 70,000 (D) 1,400m, Winner: Dinar Al Khalediah, Patrick Cosgrave, Helal Al Alawi.
6.30pm: Handicap (TB) Dh 70,000 (D) 1,600m, Winner: Faith And Fortune, Sandro Paiva, Ali Rashid Al Raihe.
7pm: Maiden (PA) Dh 70,000 (D) 1,600m, Winner: Only Smoke, Bernardo Pinheiro, Abdallah Al Hammadi.
7.30pm: Handicap (PA) Dh 70,000 (D) 1,600m, Winner: AF Ramz, Saif Al Balushi, Khalifa Al Neyadi.
8pm: Maiden (PA) Dh 70,000 (D) 2,000m, Winner: AF Mass, Tadhg O’Shea, Ernst Oertel.
FIGHT%20CARD
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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
SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
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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
Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
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