On Tuesday, the UAE face Australia in Qatar in the first of what they hope will be two play-offs to qualify for the 2022 World Cup. We look at some of the main talking points facing manager Rodolfo Arruabarrena and his side heading into the must-win match in Al Rayyan.
What impact will the returning Omar Abdulrahman have?
Even now, long after his lead role within the national team has diminished and following yet another lengthy spell out through injury, Omar Abdulrahman is at the forefront of minds heading into a pivotal period for the UAE. The playmaker, sidelined for Shabab Al Ahli for much of the season, made his long-awaited international return in Sunday’s 1-1 draw in the friendly with Gambia in Dubai, where he was introduced after half-time and handed the captain’s armband.
It marked Abdulrahman’s first UAE appearance in two-and-a-half years. So, what can the 2016 Asian player of the year bring to the fold? Undoubtedly, his inclusion has lifted the group, especially when the UAE have been lacking a truly effective No 10 for quite a while. Even aged 30, and with the recent injury troubles, Abdulrahman remains the squad’s most talented creator; his performances for club during the Asian Champions League group stage in April were testament to that.
However, Abdulrahman is still some way short of full fitness, and the physicality of Australia could significantly hinder his impact. Of course, though, the UAE would much prefer him in the squad, or to call upon if and when required.
Can Ali Mabkhout shake his current funk?
Alongside Abdulrahman, Ali Mabkhout has for some time been a leading light for the UAE. The Al Jazira striker stands alone as the country’s record goalscorer. In fact, Mabkhout sits at the top of the goal charts for the entire 2022 World Cup qualification having found the next 14 times. Yet that does not tell the full story.
The frontman was uncharacteristically wasteful throughout the final round, scoring only three times in seven matches. Look back even farther, and Sunday’s converted penalty against Gambia made it four goals in Mabkhout’s past 11 appearances for the UAE. That has been matched with a similarly inconsistent spell with Jazira (10 league goals this season), meaning he goes into the play-offs some way short of form.
It is not oversimplifying matters to say the UAE’s hopes of making Qatar 2022 depend to a great extent on their star forward's ruthlessness in front of goal. Thankfully, Mabkhout has previous against Australia; he scored the winner the last time the teams met, in the 2019 Asian Cup quarter-final. Tapping into that memorable moment might lift Mabkhout from his current malaise.
With issues on the left, how will the defence shape up?
The absence of Mahmoud Khamis at left-back has provided Arruabarrena with a problem to solve at the back (even if the defender has been woefully off-colour for the national team). Chiefly, that there is no obvious replacement in that position.
Of the candidates to fill in, captain Walid Abbas is most certainly a better fit in the centre of defence, where the left-footed defender should offer vast experience alongside the still-young Khalifa Al Hammadi. Against Gambia, Arruabarrena used Abbas at left-back in the first half, and then Abdulaziz Haikal after the break.
The latter, though, typically plays at right-back and understandably did seem to unbalance the side. Sharjah full-back Alhasan Saleh could be another option but is relatively untested at this level. Arruabarrena therefore has a crucial call to make.
Fortunately for the UAE, there are no such concerns on the opposite flank, as Bandar Al Ahbabi continues to excel for his club, the recently crowned UAE champions Al Ain. For a match of such magnitude, there remains work to be done in Doha this week to settle on the make-up of the defence.
Has Rodolfo Arruabarrena had ample time to get message across?
Although appointed more than three months ago, Arruabarrena has still had little time with the team. The Argentine, experiencing international management for the first time, is undeniably a gifted coach, as his work with Al Wasl and Shabab Al Ahli proved. He guided the former to successive top-three finishes in the league – Wasl’s best performance for a decade – and led the latter to the top of the standings in the 2019/20 season before he was surprisingly dismissed.
Yet Arruabarrena has had 10 days with the UAE before their closing final-round double-header against Iraq and South Korea in March, and another week's training camp just past in Dubai. Thus, the next week with his squad in Doha is vital, after the UAE touched down in the Qatari capital late on Monday.
However, and this is important: the players (and staff) have enjoyed working with Arruabarrena, that enthusiasm enhanced considerably by the 1-0 victory in the Group A finale against South Korea that sealed the play-off spot. The team have bought into the coach’s philosophy; it’s just a question as to whether they’ve had enough time to put it into action ahead of the late dash to Qatar 2022.
How will the players handle the heightened pressure?
It’s worth repeating: the UAE stand two matches from a second appearance at a World Cup (and first since 1990). Get past Australia on Tuesday, and they meet Peru six days later for a place at the global finals. For sure, the significance of the next two weeks is not lost on the team or staff. With that, comes an obvious pressure to perform.
As the final round of qualification unfolded, the UAE appeared affected by what was at stake - for instance, they were far from their best in the penultimate match against Iraq, losing 1-0. There should be great optimism taken, then, from the victory against the unbeaten, albeit already qualified, South Korea; when the UAE needed it most, they claimed a famous win.
The same could be said against Lebanon last November, when Mabkhout’s late, late penalty secured three precious points, handing the UAE their first victory of the final round – at the sixth attempt. In Doha next week, the national team should benefit from the tie taking place on neighbouring and familiar territory, while the Football Association’s provision of 5,000 match tickets ensures the team will enjoy the majority of support at the Ahmad bin Ali Stadium. The conditions are in their favour. The UAE now need to use them to their advantage.
Honeymoonish
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The cost of Covid testing around the world
Egypt
Dh514 for citizens; Dh865 for tourists
Information can be found through VFS Global.
Jordan
Dh212
Centres include the Speciality Hospital, which now offers drive-through testing.
Cambodia
Dh478
Travel tests are managed by the Ministry of Health and National Institute of Public Health.
Zanzibar
AED 295
Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.
Abu Dhabi
Dh85
Abu Dhabi’s Seha has test centres throughout the UAE.
UK
From Dh400
Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.
UAE currency: the story behind the money in your pockets
PREMIER LEAGUE FIXTURES
All kick-off times UAE ( 4 GMT)
Saturday
Liverpool v Manchester United - 3.30pm
Burnley v West Ham United - 6pm
Crystal Palace v Chelsea - 6pm
Manchester City v Stoke City - 6pm
Swansea City v Huddersfield Town - 6pm
Tottenham Hotspur v Bournemouth - 6pm
Watford v Arsenal - 8.30pm
Sunday
Brighton and Hove Albion v Everton - 4.30pm
Southampton v Newcastle United - 7pm
Monday
Leicester City v West Bromwich Albion - 11pm
SPECS%3A%20Polestar%203
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3ELong-range%20dual%20motor%20with%20400V%20battery%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E360kW%20%2F%20483bhp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E840Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%3Cbr%3E%3Cstrong%3EMax%20touring%20range%3A%3C%2Fstrong%3E%20628km%3Cbr%3E%3Cstrong%3E0-100km%2Fh%3A%3C%2Fstrong%3E%204.7sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20210kph%20%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh360%2C000%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ESeptember%3Cbr%3E%3C%2Fp%3E%0A
Countries offering golden visas
UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.
Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.
Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.
Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.
Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence.
england euro squad
Goalkeepers: Dean Henderson (Man Utd), Sam Johnstone (West Brom), Jordan Pickford (Everton)
Defenders: John Stones (Man City), Luke Shaw (Man Utd), Harry Maguire (Man Utd), Trent Alexander-Arnold (Liverpool), Kyle Walker (Man City), Tyrone Mings (Aston Villa), Reece James (Chelsea), Conor Coady (Wolves), Ben Chilwell (Chelsea), Kieran Trippier (Atletico Madrid)
Midfielders: Mason Mount (Chelsea), Declan Rice (West Ham), Jordan Henderson (Liverpool), Jude Bellingham (Borussia Dortmund), Kalvin Phillips (Leeds)
Forwards: Harry Kane (Tottenham), Marcus Rashford (Man Utd), Raheem Sterling (Man City), Dominic Calvert-Lewin (Everton), Phil Foden (Man City), Jack Grealish (Aston Villa), Jadon Sancho (Borussia Dortmund), Bukayo Saka (Arsenal)
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
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One in five deaths around the world is now caused by bad diet, with obesity the fastest growing global risk. A high body mass index is also the top cause of metabolic diseases relating to death and disability in Kuwait, Qatar and Oman – and second on the list in Bahrain.
In Britain, heart disease, lung cancer and Alzheimer’s remain among the leading causes of death, and people there are spending more time suffering from health problems.
The UK is expected to spend $421.4 billion on healthcare by 2040, up from $239.3 billion in 2014.
And development assistance for health is talking about the financial aid given to governments to support social, environmental development of developing countries.
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
FA CUP FINAL
Chelsea 1
Hazard (22' pen)
Manchester United 0
Man of the match: Eden Hazard (Chelsea)
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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
What is 'Soft Power'?
Soft power was first mentioned in 1990 by former US Defence Secretary Joseph Nye.
He believed that there were alternative ways of cultivating support from other countries, instead of achieving goals using military strength.
Soft power is, at its root, the ability to convince other states to do what you want without force.
This is traditionally achieved by proving that you share morals and values.
India squad
Virat Kohli (captain), Rohit Sharma, Mayank Agarwal, K.L. Rahul, Shreyas Iyer, Manish Pandey, Rishabh Pant, Shivam Dube, Kedar Jadhav, Ravindra Jadeja, Yuzvendra Chahal, Kuldeep Yadav, Deepak Chahar, Mohammed Shami, Shardul Thakur.
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Results
6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m; Winner: Major Cinnamon, Fernando Jara, Mujeeb Rahman
7.05pm: Maiden (TB) Dh82,500 (D) 1,900m; Winner: Al Mureib, Fernando Jara, Ahmad bin Harmash
7.40pm: Handicap (TB) Dh102,500 (D) 2,000m; Winner: Remorse, Tadhg O’Shea, Satish Seemar
8.15pm: Conditions (TB) Dh120,000 (D) 1,600m; Winner: Meshakel, Xavier Ziani, Salem bin Ghadayer
8.50pm: Handicap (TB) Dh95,000 (D) 1,600m; Winner: Desert Peace, William Buick, Charlie Appleby
9.25pm: Handicap (TB) Dh87,500 (D) 1,400m; Winner: Sharamm, Ryan Curatlo, Satish Seemar
