• Alejandro Garnacho of Manchester United celebrates with teammates after scoring in the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford on March 9, 2022. Getty
    Alejandro Garnacho of Manchester United celebrates with teammates after scoring in the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford on March 9, 2022. Getty
  • Charlie McNeill of Manchester United celebrates after scoring the third goal during the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford. Getty
    Charlie McNeill of Manchester United celebrates after scoring the third goal during the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford. Getty
  • Charlie McNeill of Manchester United's youth team celebrates scoring against Wolverhampton Wanderers at Old Trafford. Getty
    Charlie McNeill of Manchester United's youth team celebrates scoring against Wolverhampton Wanderers at Old Trafford. Getty
  • Manchester United and Wolverhampton Wanderers' FA Youth Cup semi-final at Old Trafford on March 9, 2022. PA
    Manchester United and Wolverhampton Wanderers' FA Youth Cup semi-final at Old Trafford on March 9, 2022. PA
  • Manchester United defeated Wolves 3-0 in their FA Youth Cup semi-final. PA
    Manchester United defeated Wolves 3-0 in their FA Youth Cup semi-final. PA
  • Alejandro Garnacho of Manchester United celebrates after scoring his side's second goal. Getty
    Alejandro Garnacho of Manchester United celebrates after scoring his side's second goal. Getty
  • Manchester United's Alejandro Garnacho scores their side's second goal of the game during the FA Youth Cup semi final match at Old Trafford, Manchester. Picture date: Wednesday March 9, 2022.
    Manchester United's Alejandro Garnacho scores their side's second goal of the game during the FA Youth Cup semi final match at Old Trafford, Manchester. Picture date: Wednesday March 9, 2022.
  • Manchester United will face Nottingham Forest in the FA Youth Cup final. Getty
    Manchester United will face Nottingham Forest in the FA Youth Cup final. Getty

FA Youth Cup final set to attract record crowd at Old Trafford


Andy Mitten
  • English
  • Arabic

The 2022 FA Youth Cup final is set to attract the biggest crowd of the season in England outside of games at Wembley and Manchester United’s home matches. Wednesday’s match between Manchester United Under-18s and Nottingham Forest’s youngsters will be staged at Old Trafford and 59,500 tickets were purchased by noon on Saturday, including 5,200 to Forest fans. Their supporters haven’t visited Old Trafford since 1999.

United have sold 10,000 tickets in the last two days as the crowd nudges towards their stadium’s 73,000 capacity. The gate is set to beat the 60,356 which attended the Premier League game between Tottenham Hotspur and Manchester United in October, the 60,223 crowd which witnessed Arsenal against Manchester United two weeks ago and 59,958 which saw West Ham’s highest league crowd of the season – also against Manchester United.

Tickets cost just £1 to see Travis Binnion’s side and all proceeds are going towards United’s charitable foundation. United have won the competition a record 10 times, including the first five competitions in the 1950s, with Chelsea lifting the trophy nine times.

Chelsea, who Forest beat in a dramatic semi-final in Nottingham, have been the pre-eminent force in English youth football in the last decade, while United have not won the Youth Cup since 2011 – that two-legged final was watched by 29,977 in Sheffield and 24,916 at Old Trafford.

Paul Pogba and Jesse Lingard, who are both set to leave United this summer, played in that game, while Harry Maguire featured for Sheffield United.

A home crowd of 24,347 watched United lose to Liverpool in the 2007 final, while there were 19,518 at Anfield. United’s success at Old Trafford against Middlesbrough in the 2003 final second leg was watched by 14,849.

In 1995, 3,503 watched Tottenham in the final against United, with a crowd of 20,190 in the second leg as United won the cup.

United’s famous class of ‘92 final attracted a crowd of 14,681 to Old Trafford for the second leg of their final against Crystal Palace which featured David Beckham, Gary Neville, Ryan Giggs, Nicky Butt, Keith Gillespie, Ben Thornley and Robbie Savage, while crowds of 30,562 and 31,037 saw both legs of the 1993 final between Manchester United and the victorious Leeds United.

Manchester United 3-0 Brentford ratings

  • MANCHESTER UNITED RATINGS: David De Gea 7. Awkward high ball dealt with early on in the rain and alert for an Eriksen shot. Saved well from the excellent Eriksen on 55 minutes and again from Toney a few minutes later. EPA
    MANCHESTER UNITED RATINGS: David De Gea 7. Awkward high ball dealt with early on in the rain and alert for an Eriksen shot. Saved well from the excellent Eriksen on 55 minutes and again from Toney a few minutes later. EPA
  • Diogo Dalot 6. Perfect pass to Ronaldo on two minutes and another for Elanga on eight which led to the opening goal. End product questionable but combined well with Ronaldo and hit the cross bar – though offside was given. Reuters
    Diogo Dalot 6. Perfect pass to Ronaldo on two minutes and another for Elanga on eight which led to the opening goal. End product questionable but combined well with Ronaldo and hit the cross bar – though offside was given. Reuters
  • Victor Lindelof 7. A clean sheet for his defence and his best moment was when he read a 56th minute Brentford attack well to head the ball out of danger. PA
    Victor Lindelof 7. A clean sheet for his defence and his best moment was when he read a 56th minute Brentford attack well to head the ball out of danger. PA
  • Raphael Varane 7. Toney was a handful for him and Brentford’s players held him back to execute a free-kick. Then scored his first United goal, sweeping in a corner in front of the Stretford End. EPA
    Raphael Varane 7. Toney was a handful for him and Brentford’s players held him back to execute a free-kick. Then scored his first United goal, sweeping in a corner in front of the Stretford End. EPA
  • Alex Telles 6. Had to concentrate as Brentford’s wingbacks pushed up against him. Apologised to his teammates after being robbed of the ball in his own area by Toney. Ball headed against his hand and saw penalty appeals, while his corner set up the third. EPA
    Alex Telles 6. Had to concentrate as Brentford’s wingbacks pushed up against him. Apologised to his teammates after being robbed of the ball in his own area by Toney. Ball headed against his hand and saw penalty appeals, while his corner set up the third. EPA
  • Nemanja Matic 7. Reliable in his final appearance at Old Trafford. A lovely scooped pass to Fernandes on 52 minutes was the highlight, that and being applauded off by fans and players. Booked. PA
    Nemanja Matic 7. Reliable in his final appearance at Old Trafford. A lovely scooped pass to Fernandes on 52 minutes was the highlight, that and being applauded off by fans and players. Booked. PA
  • Scott McTominay 5. Passed ball straight to a yellow shirt during Brentford’s best moment of pressure, but then won possession after 79 minutes and drove forward before giving it to Ronaldo when he could have had a shot himself. Getty Images
    Scott McTominay 5. Passed ball straight to a yellow shirt during Brentford’s best moment of pressure, but then won possession after 79 minutes and drove forward before giving it to Ronaldo when he could have had a shot himself. Getty Images
  • Juan Mata 8. Almost certainly playing at Old Trafford for the last time, he deserved his start after some impressive substitute cameos. Shot wide after being set up by Ronaldo. Then involved in the best move of the match which saw Ronaldo score but it was disallowed. Lovely footballer. Needs to be playing every week. Getty Images
    Juan Mata 8. Almost certainly playing at Old Trafford for the last time, he deserved his start after some impressive substitute cameos. Shot wide after being set up by Ronaldo. Then involved in the best move of the match which saw Ronaldo score but it was disallowed. Lovely footballer. Needs to be playing every week. Getty Images
  • Bruno Fernandes 6. First goal in 11 games and he was up for it. United haven’t scored enough this season and the goal difference is a pitiful five after 35 games. Shot wide having been set up by Ronaldo soon after. Getty Images
    Bruno Fernandes 6. First goal in 11 games and he was up for it. United haven’t scored enough this season and the goal difference is a pitiful five after 35 games. Shot wide having been set up by Ronaldo soon after. Getty Images
  • Anthony Elanga 7. Got to the byline to cross to Fernandes for the first goal. Had space against a mediocre Brentford team. Still improving and one of the bright spots for United this season. AP Photo
    Anthony Elanga 7. Got to the byline to cross to Fernandes for the first goal. Had space against a mediocre Brentford team. Still improving and one of the bright spots for United this season. AP Photo
  • Cristiano Ronaldo 9. On it tonight, he even tracked back at one point. Struck a 23rd minute free-kick on target. Cleverly backheeled a chance for Mata on 32. Won a penalty superbly, then converted it in front of the Stretford End for his 18th league of the season. Top performance. Reuters
    Cristiano Ronaldo 9. On it tonight, he even tracked back at one point. Struck a 23rd minute free-kick on target. Cleverly backheeled a chance for Mata on 32. Won a penalty superbly, then converted it in front of the Stretford End for his 18th league of the season. Top performance. Reuters
  • SUBS: Fred 6 (on for Matic). One of the better players in a poor season for United. Positive that he’s back. Reuters
    SUBS: Fred 6 (on for Matic). One of the better players in a poor season for United. Positive that he’s back. Reuters
  • Edinson Cavani 5 (on for Elanga). He’s been a huge disappointment, picking up a vast salary while barely being fit to play. PA
    Edinson Cavani 5 (on for Elanga). He’s been a huge disappointment, picking up a vast salary while barely being fit to play. PA
  • Phil Jones 5 (on for Mata). Likely to be his last appearance at Old Trafford. The fans sang his name, he had a chance to score, but best for all parties that he moves on. Reuters
    Phil Jones 5 (on for Mata). Likely to be his last appearance at Old Trafford. The fans sang his name, he had a chance to score, but best for all parties that he moves on. Reuters
  • BRENTFORD RATINGS: David Raya - 5, Was lucky to see Ronaldo’s goal ruled out, while his passes put Brentford’s defenders under pressure at times. Made a good save to deny Dalot, although that also turned out to be offside. Had no chance of stopping Ronaldo’s penalty. AP Photo
    BRENTFORD RATINGS: David Raya - 5, Was lucky to see Ronaldo’s goal ruled out, while his passes put Brentford’s defenders under pressure at times. Made a good save to deny Dalot, although that also turned out to be offside. Had no chance of stopping Ronaldo’s penalty. AP Photo
  • Mads Roerslev - 5, Looked very uncomfortable whenever called upon defensively in the first half, with United’s attackers getting away from him with ease at times. Looked more confident in the second half. AP Photo
    Mads Roerslev - 5, Looked very uncomfortable whenever called upon defensively in the first half, with United’s attackers getting away from him with ease at times. Looked more confident in the second half. AP Photo
  • Kristoffer Ajer - 5, Delivered a cross that troubled De Gea but had times where he was caught out with United pushing the ball behind him, including Matic’s ball for a Fernandes chance. PA
    Kristoffer Ajer - 5, Delivered a cross that troubled De Gea but had times where he was caught out with United pushing the ball behind him, including Matic’s ball for a Fernandes chance. PA
  • Pontus Jansson - 5, Did well to stop Ronaldo when it looked like he might get through and put good pressure on United’s attackers in the first half. Was grateful for Raya tipping the ball wide after it seemed he might have deflected Ronaldo’s pass into his own net, but wasn’t so lucky when Varane’s shot went in off him moments later. Reuters
    Pontus Jansson - 5, Did well to stop Ronaldo when it looked like he might get through and put good pressure on United’s attackers in the first half. Was grateful for Raya tipping the ball wide after it seemed he might have deflected Ronaldo’s pass into his own net, but wasn’t so lucky when Varane’s shot went in off him moments later. Reuters
  • Mads Bech Sorensen - 5, Did enough to stop Elanga reaching a cross in the early stages but couldn’t keep up with him moments later as the Swede assisted the opener. His long throws didn’t cause too many problems on this occasion. EPA
    Mads Bech Sorensen - 5, Did enough to stop Elanga reaching a cross in the early stages but couldn’t keep up with him moments later as the Swede assisted the opener. His long throws didn’t cause too many problems on this occasion. EPA
  • Rico Henry - 3, Fired an early shot over the crossbar. Had a narrow escape after being put under pressure by Elanga. Was then nudged off the ball by Ronaldo and retaliated by conceding a penalty and wasn’t strong enough when defending against Varane at a corner as the Frenchman scored. Getty Images
    Rico Henry - 3, Fired an early shot over the crossbar. Had a narrow escape after being put under pressure by Elanga. Was then nudged off the ball by Ronaldo and retaliated by conceding a penalty and wasn’t strong enough when defending against Varane at a corner as the Frenchman scored. Getty Images
  • Vitaly Janelt - 6, Put in some good work in the middle and was unlucky to see his pass cut out when trying to lead a counter. Getty Images
    Vitaly Janelt - 6, Put in some good work in the middle and was unlucky to see his pass cut out when trying to lead a counter. Getty Images
  • Christian Norgaard - 6, Overhit his pass when a good opportunity opened up for Brentford, but had positive moments including a good pass that created a chance for Toney. Reuters
    Christian Norgaard - 6, Overhit his pass when a good opportunity opened up for Brentford, but had positive moments including a good pass that created a chance for Toney. Reuters
  • Christian Eriksen - 7, Showed an outstanding range of passing from the very beginning as he found Mbeumo, with another picking out Ivan Toney. Saw his free-kick attempt parried away. Didn’t impact the game quite as much in the second period. Getty Images
    Christian Eriksen - 7, Showed an outstanding range of passing from the very beginning as he found Mbeumo, with another picking out Ivan Toney. Saw his free-kick attempt parried away. Didn’t impact the game quite as much in the second period. Getty Images
  • Bryan Mbeumo - 6, Rose well but headed wide and hit the side netting after beating Fernandes. Almost found Eriksen with a good cross. EPA
    Bryan Mbeumo - 6, Rose well but headed wide and hit the side netting after beating Fernandes. Almost found Eriksen with a good cross. EPA
  • Ivan Toney - 5, Headed a good chance over, but put in a lot of work and linked play well at times. Made a complete mess of his strike after spinning around the back. Saw a decent shot well saved by De Gea, but didn’t manage to connect with Eriksen’s cross in the latter stages. EPA
    Ivan Toney - 5, Headed a good chance over, but put in a lot of work and linked play well at times. Made a complete mess of his strike after spinning around the back. Saw a decent shot well saved by De Gea, but didn’t manage to connect with Eriksen’s cross in the latter stages. EPA
  • Mathias Jensen (Norgaard, 71’) – N/R, Hit a good shot but it didn’t trouble De Gea as it was blocked well. Getty Images
    Mathias Jensen (Norgaard, 71’) – N/R, Hit a good shot but it didn’t trouble De Gea as it was blocked well. Getty Images
  • Yoane Wissa (Mbeumo, 76) – N/R, Struggled to have much of an impact on the game after being brought on. AP
    Yoane Wissa (Mbeumo, 76) – N/R, Struggled to have much of an impact on the game after being brought on. AP
F1 drivers' standings

1. Lewis Hamilton, Mercedes 281

2. Sebastian Vettel, Ferrari 247

3. Valtteri Bottas, Mercedes 222

4. Daniel Ricciardo, Red Bull 177

5. Kimi Raikkonen, Ferrari 138

6. Max Verstappen, Red Bull 93

7. Sergio Perez, Force India 86

8. Esteban Ocon, Force India 56

UAE currency: the story behind the money in your pockets
So what is Spicy Chickenjoy?

Just as McDonald’s has the Big Mac, Jollibee has Spicy Chickenjoy – a piece of fried chicken that’s crispy and spicy on the outside and comes with a side of spaghetti, all covered in tomato sauce and topped with sausage slices and ground beef. It sounds like a recipe that a child would come up with, but perhaps that’s the point – a flavourbomb combination of cheap comfort foods. Chickenjoy is Jollibee’s best-selling product in every country in which it has a presence.
 

Look north

BBC business reporters, like a new raft of government officials, are being removed from the national and international hub of London and surely the quality of their work must suffer.

Electoral College Victory

Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate. 

 

Popular Vote Tally

The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.

2017%20RESULTS%3A%20FRENCH%20VOTERS%20IN%20UK
%3Cp%3E%3Cstrong%3EFirst%20round%3C%2Fstrong%3E%3Cbr%3EEmmanuel%20Macron%3A%2051.1%25%3Cbr%3EFrancois%20Fillon%3A%2024.2%25%3Cbr%3EJean-Luc%20Melenchon%3A%2011.8%25%3Cbr%3EBenoit%20Hamon%3A%207.0%25%3Cbr%3EMarine%20Le%20Pen%3A%202.9%25%3Cbr%3E%3Cbr%3E%3Cstrong%3ESecond%20round%3C%2Fstrong%3E%3Cbr%3EEmmanuel%20Macron%3A%2095.1%25%3Cbr%3EMarine%20Le%20Pen%3A%204.9%25%26nbsp%3B%3C%2Fp%3E%0A
RESULTS

5pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Turf) 2,200m
Winner: M'A Yaromoon, Jesus Rosales (jockey), Khalifa Al Neydai (trainer)

5.30pm: Khor Al Baghal – Conditions (PA) Dh80,000 (T) 1,600m
Winner: No Riesgo Al Maury, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Khor Faridah – Handicap (PA) Dh80,000 (T) 1,600m
Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi

6.30pm: Abu Dhabi Fillies Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: Mahmouda, Pat Cosgrave, Abdallah Al Hammadi

7pm: Abu Dhabi Colts Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: AS Jezan, George Buckell, Ahmed Al Mehairbi

7.30pm: Khor Laffam – Handicap (TB) Dh80,000 (T) 2,200m
Winner: Dolman, Antonio Fresu, Bhupath Seemar

Specs%20
%3Cp%3E%3Cstrong%3EPower%20train%3A%20%3C%2Fstrong%3E4.0-litre%20twin-turbo%20V8%20and%20synchronous%20electric%20motor%3Cbr%3E%3Cstrong%3EMax%20power%3A%20%3C%2Fstrong%3E800hp%3Cbr%3E%3Cstrong%3EMax%20torque%3A%20%3C%2Fstrong%3E950Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EEight-speed%20auto%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E25.7kWh%20lithium-ion%3Cbr%3E0-100km%2Fh%3A%203.4sec%3Cbr%3E0-200km%2Fh%3A%2011.4sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%20%3C%2Fstrong%3E312km%2Fh%3Cbr%3E%3Cstrong%3EMax%20electric-only%20range%3A%3C%2Fstrong%3E%2060km%20(claimed)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Q3%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh1.2m%20(estimate)%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

RESULT

Wolves 1 (Traore 67')

Tottenham 2 (Moura 8', Vertonghen 90 1')

Man of the Match: Adama Traore (Wolves)

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Results

Stage 7:

1. Caleb Ewan (AUS) Lotto Soudal - 3:18:29

2. Sam Bennett (IRL) Deceuninck-QuickStep - same time

3. Phil Bauhaus (GER) Bahrain Victorious

4. Michael Morkov (DEN) Deceuninck-QuickStep

5. Cees Bol (NED) Team DSM

General Classification:

1. Tadej Pogacar (SLO) UAE Team Emirates - 24:00:28

2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35

3. Joao Almeida (POR) Deceuninck-QuickStep - 0:01:02

4. Chris Harper (AUS) Jumbo-Visma - 0:01:42

5. Neilson Powless (USA) EF Education-Nippo - 0:01:45

MATCH INFO

France 3
Umtiti (8'), Griezmann (29' pen), Dembele (63')

Italy 1
Bonucci (36')

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

THE BIO

Born: Mukalla, Yemen, 1979

Education: UAE University, Al Ain

Family: Married with two daughters: Asayel, 7, and Sara, 6

Favourite piece of music: Horse Dance by Naseer Shamma

Favourite book: Science and geology

Favourite place to travel to: Washington DC

Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

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

Updated: May 07, 2022, 1:17 PM