The official Fifa Club World Cup match ball prior to the draw in Zurich on November 29, 2021. Getty
The official Fifa Club World Cup match ball prior to the draw in Zurich on November 29, 2021. Getty
The official Fifa Club World Cup match ball prior to the draw in Zurich on November 29, 2021. Getty
The official Fifa Club World Cup match ball prior to the draw in Zurich on November 29, 2021. Getty

Al Jazira could face Al Hilal and then Chelsea in Fifa Club World Cup


John McAuley
  • English
  • Arabic

Al Jazira could face Al Hilal and then Chelsea in the Fifa Club World Cup in Abu Dhabi in February after the draw was made in Zurich on Monday night.

The UAE champions, competing in the rearranged tournament as host representatives, first take on New Zealand’s Auckland City in a play-off to open the event on February 3.

Should Jazira advance, they will then meet recently crowned Asian Champions League winners Hilal, of Saudi Arabia, in the second round. The winners of that tie progress to take on current European champions Chelsea in the semi-final, when Thomas Tuchel’s team enter the tournament.

Brazil side Palmeiras, who qualified for the Club World Cup after clinching the Copa Libertadores on Saturday, join in the last four also. They face the winner of the second-round clash between African champions Al Ahly and Concacaf counterparts FC Monterrey.

The seven-team tournament, the fifth time Abu Dhabi will have played host, concludes with the final on February 12. The 2021 edition was originally to take place in Japan next month, but the Japan Football Association withdrew in September citing concerns over the coronavirus pandemic.

Speaking at Monday's draw via video link, Fifa president Gianni Infantino said: “At moments it has been difficult to arrive at this moment, but we have. I want to thank all of you that have made it possible. In particular, I want to thank our friends in the United Arab Emirates for stepping in when football needed them to host the Fifa Club World Cup 2021.

“We all have such fond memories of when the UAE last hosted the Fifa Club World Cup 2017 and 2018. And once again, the United Arab Emirates will take centre stage early next year. Thank you.”

The Club World Cup previously took place in Abu Dhabi in 2009, 2010, 2017 and 2018. In 2017, in their only other tournament appearance, Jazira reached the semi-finals. Having taken a 1-0 lead against Real Madrid at Zayed Sports City, the UAE side were eventually defeated 2-1 courtesy of goals by Cristiano Ronaldo and Gareth Bale. Madrid went on to lift the trophy.

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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Updated: November 29, 2021, 5:47 PM