The UAE, currently fourth in Group A, look to get their 2022 World Cup qualifying campaign back on track this week, with a tricky test away to second-placed South Korea. Winless from four matches thus far, Bert van Marwijk’s men need a positive result in Goyang before they travel to take on Lebanon five days later.
Finding replacement for De Lima
The confirmation came on Tuesday, a sizeable blow to the UAE’s bid to breathe life into their campaign. A hamstring injury has forced Fabio De Lima out of the double-header, reducing considerably the national team’s attacking thrust.
The Al Wasl forward has not been at his best during the past four matches, when fitness issues hampered his output. It hurts more, then, that the UAE have struggled to score – they have three goals in four fixtures. And midfield options have been ravaged: Majed Hassan, Abdullah Hamad and Khalfan Mubarak are injured, robbing the UAE of experience, running and guile.
Some relief can be found in Ali Salmeen’s return, but filling the creative void is crucial. Ismail Matar, or club colleague Tahnoon Al Zaabi, could come in.
Matar’s leadership may prove vital
Ismail Matar’s inclusion was undoubtedly the greatest surprise upon the squad announcement. At 38, the veteran forward hasn't played for the UAE since the beginning of 2019 – the Asian Cup semi-final – and hasn't featured in Bert van Marwijk’s plans since he first took the reins two months later.
There had long been cries for Matar to be reintroduced to the national set-up, but they had quietened as Van Marwijk’s young side advanced from the second round. So, it is interesting to see what role he will play.
Matar has scored once in nine Adnoc Pro League matches, but remains an incredibly influential presence among his peers. Having him around the squad should be viewed a bonus, even if his impact on the pitch is limited.
Mabkhout must rediscover form
It has quickly become a common theme: when Ali Mabkhout misfires, the UAE struggle. The country’s all-time leading goalscorer has been uncharacteristically wayward in four matches thus far, finding the net just twice (his last-gasp effort against Iraq did salvage a point).
Against Lebanon and Syria, Mabkhout spurned a number of opportunities that should have fired the UAE to victory. He was off-colour again last time out, to such an extent that supporters called repeatedly for him to be replaced by Sebastian Tagliabue.
To be fair, the lack of game time for the Al Nasr striker is one of the principal complaints justifiably aimed at Van Marwijk. Still, an on-form Mabkhout is the UAE’s most potent weapon. Put simply, he must start converting chances.
Van Marwijk needs an uptick too
Last month’s defeat to Iran and draw with Iraq, both coming at home, cranked up the pressure on Van Marwijk. Against Iraq, a large section of the Zabeel Stadium chorused their disapproval, with some even waiting outside afterwards to call for the manager to leave.
Since, though, the Football Association reiterated their backing for the manager, which was refreshing (there have been significant improvements under Van Marwijk, albeit three points from four qualifiers remains hugely disappointing).
Chief among the criticism levelled at the Dutchman is his propensity to leave substitutions too late in games. Clearly, he needs to turn around the team’s fortunes. And, just maybe, he requires a positive result as much as his side.
Stopping Son
South Korea have not wholly convinced – they have two wins and two draws thus far - but for sure they represent a serious test. In Son, they possess Asia’s standout star, the Tottenham Hotspur attacker scoring a late winner last month against Syria, and then the opener in the 1-1 draw in Iran. With Kim Gun-hee struggling and Hwang Ui-jo out through injury, Son’s importance is even greater.
Meanwhile, Hwang Hee-chan has been in sparkling form for new club Wolverhampton Wanderers. Thwarting Son and Co is not made any easier with defenders Shaheen Abdulrahman, Khalifa Al Hammadi and Mahmoud Khamis all injured.
The cold weather – on Monday it dropped to 5C around kick-off time – and the return of fans makes the UAE’s task even more difficult.
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
GROUPS AND FIXTURES
Group A
UAE, Italy, Japan, Spain
Group B
Egypt, Iran, Mexico, Russia
Tuesday
4.15pm: Italy v Japan
5.30pm: Spain v UAE
6.45pm: Egypt v Russia
8pm: Iran v Mexico
Brief scores:
Toss: Sindhis, elected to field first
Kerala Knights 103-7 (10 ov)
Parnell 59 not out; Tambe 5-15
Sindhis 104-1 (7.4 ov)
Watson 50 not out, Devcich 49
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
MATCH INFO
Manchester United 6 (McTominay 2', 3'; Fernandes 20', 70' pen; Lindelof 37'; James 65')
Leeds United 2 (Cooper 41'; Dallas 73')
Man of the match: Scott McTominay (Manchester United)
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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Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
MATCH INFO
Europa League semi-final, second leg
Atletico Madrid (1) v Arsenal (1)
Where: Wanda Metropolitano
When: Thursday, kick-off 10.45pm
Live: On BeIN Sports HD
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
It
Director: Andres Muschietti
Starring: Bill Skarsgard, Jaeden Lieberher, Sophia Lillis, Chosen Jacobs, Jeremy Ray Taylor
Three stars
The specs
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Power: 712hp at 6,100rpm
Torque: 881Nm at 4,800rpm
Transmission: 8-speed auto
Fuel consumption: 19.6 l/100km
Price: Dh380,000
On sale: now
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Match info
What: Fifa Club World Cup play-off
Who: Al Ain v Team Wellington
Where: Hazza bin Zayed Stadium, Al Ain
When: Wednesday, kick off 7.30pm
