• Etihad Sports Academy (plain red) vs Luceafarul from Romania (red/blue strips) under 12 age group on Day 1 of the Manchester City Abu Dhabi Cup Day at Zayed Sports City. All photos by Khushnum Bhandari for The National
    Etihad Sports Academy (plain red) vs Luceafarul from Romania (red/blue strips) under 12 age group on Day 1 of the Manchester City Abu Dhabi Cup Day at Zayed Sports City. All photos by Khushnum Bhandari for The National
  • Etihad Sports Academy (plain red) go up against Luceafarul from Romania (red/blue strips) in the under 12 age group.
    Etihad Sports Academy (plain red) go up against Luceafarul from Romania (red/blue strips) in the under 12 age group.
  • Juventus (white/black) vs. ESG Football Academy from Oman (green) under 12 age group.
    Juventus (white/black) vs. ESG Football Academy from Oman (green) under 12 age group.
  • The ESG Football Academy from Oman (green) under 12 age group.
    The ESG Football Academy from Oman (green) under 12 age group.
  • Techers Bahrain (blue) vs. Go Sports (red) under 8 age group.
    Techers Bahrain (blue) vs. Go Sports (red) under 8 age group.
  • Abu Dhabi City (light blue) vs Al Dhafra (dark blue).
    Abu Dhabi City (light blue) vs Al Dhafra (dark blue).
  • Techers Bahrain (blue) vs. Go Sports (red) under 8 age group.
    Techers Bahrain (blue) vs. Go Sports (red) under 8 age group.
  • Boys from the Bahrain National team receive some physio.
    Boys from the Bahrain National team receive some physio.
  • There were plenty of activities going on off the field at Zayed Sports City.
    There were plenty of activities going on off the field at Zayed Sports City.
  • Bahrain National team (red) vs. Legends soccer team from South Africa (white/blue) under 14 age group.
    Bahrain National team (red) vs. Legends soccer team from South Africa (white/blue) under 14 age group.
  • Desert Rangers (blue/black) from Dubai vs. Al Ain Football Club (purple) under 8 age group.
    Desert Rangers (blue/black) from Dubai vs. Al Ain Football Club (purple) under 8 age group.
  • Bahrain National team (red) vs. Legends soccer team from South Africa (white/blue) under 14 age group.
    Bahrain National team (red) vs. Legends soccer team from South Africa (white/blue) under 14 age group.
  • Desert Rangers (blue/black) from Dubai vs. Al Ain Football Club (purple) under 8 age group.
    Desert Rangers (blue/black) from Dubai vs. Al Ain Football Club (purple) under 8 age group.
  • Girls also took part for the first time, Abu Dhabi City team (blue) vs. Adissa (pink) under 14 age group.
    Girls also took part for the first time, Abu Dhabi City team (blue) vs. Adissa (pink) under 14 age group.
  • Go Pro (red) from Dubai vs. UAE National team (white) under 14 age group.
    Go Pro (red) from Dubai vs. UAE National team (white) under 14 age group.
  • Go Pro (red) from Dubai vs. UAE National team (white) under 14 age group.
    Go Pro (red) from Dubai vs. UAE National team (white) under 14 age group.

Manchester City Abu Dhabi Cup to return next year


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  • Arabic

The Manchester City Abu Dhabi Cup is all set for a return in February 2023.

Launched in 2017, the youth tournament will be back for the first time since 2019 with the aim of developing and inspiring young football players in the region.

The tournament has attracted global interest with participation from 13 countries representing four continents and over 1,750 players.

In 2018, the Manchester City Abu Dhabi Cup also launched a new girls’ category, which will return for the upcoming 2023 edition.

The tournament will be held on February 18-19 next year in the capital city. The age categories for the tournament are: Boys Under 8s, Under 10s, Under 12s and Under 14s; Girls Under 11s and Under 14s.

Commenting on the announcement, Aref Al Awani, general secretary of Abu Dhabi Sports Council, said: “Abu Dhabi Sports Council is delighted to once again support the Manchester City Abu Dhabi Cup. Football tournaments in the capital city are essential to ensure the growth, further development and improvement of the football landscape in the UAE. We are very excited to see the Cup competition return in 2023 and are looking forward to welcoming teams from the region competing alongside youth Abu Dhabi football clubs.”

Simon Hewitt, senior manager, Football Operations MENA – Football Education, said: “We can’t wait to see so many young footballers playing with a smile on their faces and having fun at the Manchester City Abu Dhabi Cup in February 2023. The tournament returns and promises to be a fantastic experience for all involved, from players to families and the coaches.

“The tournament caters for all levels of abilities with day two ending in a selection of finals for the City Cup, City Plate, City Trophy and City Shield all up for grabs, with one lucky team winning an all-expenses paid trip to the City Football Academy in Manchester.”

Saleh Mohamed Saleh Al Geziry, Director General for Tourism at the Department of Culture and Tourism – Abu Dhabi, said: “Inspiring the next generation of sports stars and sharing Abu Dhabi with the world are among the key goals of DCT Abu Dhabi, so we’re thrilled to support the Manchester City Abu Dhabi Cup and showcase our world-class sporting infrastructure and partnerships.

“We look forward to welcoming players and families from near and far to experience Abu Dhabi at their own pace, whether it’s the excitement of theme parks, inspiring cultural attractions or getting some well-earned, private R&R at some of the best beaches and hotels in the world.”

To register, visit www.mancity.com

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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Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

Updated: August 10, 2022, 8:52 AM