New UAE manager Rodolfo Arruabarrena says his side have “very big ambitions” to secure a World Cup qualification play-off spot on Thursday with a game to spare, as they seek a decisive victory against Iraq in Saudi Arabia.
The national team, currently occupying that crucial position in Group A, go into the final round’s penultimate match day knowing a win at the King Fahd Stadium in Riyadh will seal third spot. Iran and South Korea have already booked their place at Qatar 2022 by finishing as the top two in the standings.
With two matches remaining, the UAE have three points more than third-placed Lebanon, who host bottom side Syria on Thursday, and sit four ahead of Iraq in fourth.
Thursday's match will be played in the Saudi capital after the Asian Football Confederation moved the tie last week from Baghdad citing security reasons.
The fixture marks Arruabarrena’s first in charge having succeeded as manager Bert van Marwijk last month. Before flying to Riyadh, the former Al Wasl and Shabab Al Ahli manager has spent little more than a week with his new squad during a training camp in Dubai.
Speaking at the pre-match press conference in Saudi on Wednesday, Arruabarrena said: “During the camp, we got acquainted with a number of new players, who joined the national team. We are working step-by-step according to a clear vision for each [match] separately, and I got to know the capabilities of all the players during the training camp.
“It is true that we have needed to become familiar with some, but I am aware of the capabilities of most of the players in the UAE league and the national team. I see that everyone has very big ambitions to win the match, and to settle the third place in favour of the UAE.”
The UAE will be without a number of key players, including regular first-choice goalkeeper Ali Khaseif – the Al Jazira No 1 has not been selected — suspended midfielders Abdullah Ramadan and Tahnoon Al Zaabi, and injured forwards Fabio De Lima and Sebastian Tagliabue. However, Ali Mabkhout returns to the team after the UAE's all-time leading scorer missed the two most recent qualifiers.
Asked about his approach to the Iraq encounter, especially given the short period of time with his new team, Arruabarrena said: “I am not a stranger to UAE football. As I said, I know a large number of players in the national team, and therefore it did not take long for the players to know our training philosophy, and what we want on the field.
“Our goal now is to provide an honourable and strong performance that restores confidence to the fans and the team in general, whose motto is to play to win always. This will be our motto against Iraq first, and then we will see what the rest of the qualifiers end up with.”
After Iraq, the UAE round off their campaign at home to South Korea on Tuesday. Should the national team clinch third in the group, they then face a series of play-offs to make only a second World Cup appearance in the country’s history.
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
PAST 10 BRITISH GRAND PRIX WINNERS
2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
2007 - Kimi Raikkonen (Ferrari)
The rules on fostering in the UAE
A foster couple or family must:
- be Muslim, Emirati and be residing in the UAE
- not be younger than 25 years old
- not have been convicted of offences or crimes involving moral turpitude
- be free of infectious diseases or psychological and mental disorders
- have the ability to support its members and the foster child financially
- undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
- A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Drishyam 2
Directed by: Jeethu Joseph
Starring: Mohanlal, Meena, Ansiba, Murali Gopy
Rating: 4 stars
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