Al Hilal winger Salem Al Dawsari praised his side’s character and determination in defeating Riyadh rivals Al Nassr to book a third Asian Champions League final in five years.
Hilal triumphed 2-1 against their capital neighbours in a thrilling semi-final at a packed King Saud University Stadium on Tuesday night, with Al Dawsari striking the winner 19 minutes from time.
Former Porto forward Moussa Marega had put the 2019 champions 1-0 up on 17 minutes, only for Anderson Talisca to level the match five minutes into the second half. Nassr had left-back Ali Lajami sent off moments before half time following a lunge at Marega.
Hilal, who reached the final also in 2014 and 2017 but finished runner-up in both, will face either defending champions Ulsan Hyundai or Pohang Steelers in next month’s showpiece.
“What made the difference in this match is our character, our determination and the fact that we are accustomed to playing such high-profile matches,” said Al Dawsari, who collected a second successive man-of-the-match award. "When you play for Al Hilal, you are always playing under pressure, so this is the standard for us.
"In matches like this, it is all about who can remain focused and commit the least number of mistakes, and with only two days to prepare after the quarter-finals, you have to know how exactly to recover and be ready for the game. We knew how to manage this match and as a result were able to get our objective - which is to win and reach the final."
Al Dawsari, 30, had been a doubt for Saturday’s quarter-final against Persepolis and again on Tuesday, but still managed to score in both and thus play an integral part in Hilal’s march to the final. The Saudi Arabia international came through the ranks at Hilal and will now contest his fourth Champions League decider.
“I couldn’t play for three weeks after my injury, but I kept working hard day and night,” Al Dawsari said. “In fact, I still feel pain, but I had to push myself and cope with it for the sake of my club and the badge on my chest.
“We are delighted to have reached the final. The support of our fans has been crucial in this win. We always want to do well for them and I am happy that we did it again."
Meanwhile, Nassr manager Pedro Emanuel rued his team's early concession, but still paid tribute to his players for their fight until the final whistle.
“Today was not our lucky day, we had the first chance to score but we didn’t put it in,” said the former Al Ain manager, who joined the club three weeks ago. "It was an emotional game, of course an important derby and a semi-final of the AFC Champions League, and because of that we didn’t start the game as we wanted. We lost the ball a lot at the start and we allowed Al Hilal to play.
"I’m very proud of my players. All the fans should be proud. They were warriors even though at some points we didn’t play as well as we wanted, but we fought hard all the time. We had 20 shots and the way we conceded the second goal was the luck of the game, and it caused the players to lose confidence. We had a clear chance to score in the final minute too.
“I want to congratulate my players because they believed until the final minute that we could score. I’ve been here for a couple of weeks and we lost one battle, but we are going to fight to win the war.”
Ulsan Hyundai face South Korean compatriots Pohang Steelers on Wednesday seeking to keep alive their bid to become the first team to win back-to-back Champions League titles since Saudi Arabia's Al Ittihad in 2005.
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Aayan%E2%80%99s%20records
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In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
MATCH INFO
Champions League quarter-final, first leg
Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
The specs: Lamborghini Aventador SVJ
Price, base: Dh1,731,672
Engine: 6.5-litre V12
Gearbox: Seven-speed automatic
Power: 770hp @ 8,500rpm
Torque: 720Nm @ 6,750rpm
Fuel economy: 19.6L / 100km
Results
5.30pm: Maiden (TB) Dh82,500 (Turf) 1,400m; Winner: Mcmanaman, Sam Hitchcock (jockey), Doug Watson (trainer)
6.05pm: Handicap (TB) Dh87,500 (T) 1,400m; Winner: Bawaasil, Sam Hitchcott, Doug Watson
6.40pm: Handicap (TB) Dh105,000 (Dirt) 1,400m; Winner: Bochart, Fabrice Veron, Satish Seemar
7.15pm: Handicap (TB) Dh105,000 (T) 1,200m; Winner: Mutaraffa, Antonio Fresu, Musabah Al Muhairi
7.50pm: Longines Stakes – Conditions (TB) Dh120,00 (D) 1,900m; Winner: Rare Ninja, Royston Ffrench, Salem bin Ghadayer
8.25pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m; Winner: Alfareeq, Antonio Fresu, Musabah Al Muhairi
9pm: Handicap (TB) Dh105,000 (T) 2,410m; Winner: Good Tidings, Antonio Fresu, Musabah Al Muhairi
9.35pm: Handicap (TB) Dh92,500 (T) 2,000m; Winner: Zorion, Abdul Aziz Al Balushi, Helal Al Alawi
JUDAS AND THE BLACK MESSIAH
Directed by: Shaka King
Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons
Four stars
Scoreline:
Cardiff City 0
Liverpool 2
Wijnaldum 57', Milner 81' (pen)
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
Results
2.15pm: Maiden (PA) Dh40,000 1,700m; Winner: AF Arrab, Antonio Fresu (jockey), Ernst Oertel (trainer).
2.45pm: Maiden (PA) Dh40,000 1,700m; Winner: AF Mahaleel, Antonio Fresu, Ernst Oertel.
3.15pm: Sheikh Ahmed bin Rashid Al Maktoum handicap (TB) Dh200,000 2,000m; Winner: Dolmen, Richard Mullen, Satish Seemar.
3.45pm: Handicap (PA) Dh40,000 1,200m; Winner: Amang Alawda, Sandro Paiva, Bakhit Al Ketbi.
4.15pm: The Crown Prince of Sharjah Cup Prestige (PA) Dh200,000 1,200m; Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel.
4.45pm: Handicap (PA) Dh40,000 2,000m; Winner: Al Jazi, Jesus Rosales, Eric Lemartinel.
Representing%20UAE%20overseas
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Red Sparrow
Dir: Francis Lawrence
Starring: Jennifer Lawrence, Joel Egerton, Charlotte Rampling, Jeremy Irons
Three stars
