• Thomas Tuchel was sacked as Chelsea manager on Wednesday, September 7, 2022. PA
    Thomas Tuchel was sacked as Chelsea manager on Wednesday, September 7, 2022. PA
  • Thomas Tuchel after Chelsea's Champions League defeat to Dinamo Zagreb at the Maksimir Stadium in Croatia on Tuesday, September 6, 2022. AP
    Thomas Tuchel after Chelsea's Champions League defeat to Dinamo Zagreb at the Maksimir Stadium in Croatia on Tuesday, September 6, 2022. AP
  • Chelsea manager Thomas Tuchel is shown a yellow card by referee Istvan Kovacs during the Champions League match against Dinamo Zagreb. Reuters
    Chelsea manager Thomas Tuchel is shown a yellow card by referee Istvan Kovacs during the Champions League match against Dinamo Zagreb. Reuters
  • Thonas Tuchel during the Champions League match in Zagreb. EPA
    Thonas Tuchel during the Champions League match in Zagreb. EPA
  • Thomas Tuchel has been sacked as manager by Chelsea. AFP
    Thomas Tuchel has been sacked as manager by Chelsea. AFP
  • Thomas Tuchel, left, with Chelsea's Raheem Sterling at Stamford Bridge. AP
    Thomas Tuchel, left, with Chelsea's Raheem Sterling at Stamford Bridge. AP
  • Thomas Tuchel talks to Mateo Kovacic during the match against Southampton. EPA
    Thomas Tuchel talks to Mateo Kovacic during the match against Southampton. EPA
  • Tottenham coach Antonio Conte, right, and Thomas Tuchel were involved in an ugly clash at Stamford Bridge on August 14, 2022. AFP
    Tottenham coach Antonio Conte, right, and Thomas Tuchel were involved in an ugly clash at Stamford Bridge on August 14, 2022. AFP
  • Thomas Tuchel clashed with Tottenham Hotspur manager Antonio Conte. Reuters
    Thomas Tuchel clashed with Tottenham Hotspur manager Antonio Conte. Reuters

Thomas Tuchel sacking shows ruthlessness still going strong at Chelsea despite new owners


Ian Hawkey
  • English
  • Arabic

For anybody who imagined a ruthlessness towards Chelsea managers had been consigned to the past with the departure of Roman Abramovich as the club’s owner, think again.

Under Abramovich, the club acquired a notoriety for impatience with the main man on the touchline, a job which changed hands 16 times in 19 years.

But the Russian-born owner at least kept his first manager, Claudio Ranieri, in situ for a full season. Thomas Tuchel, sacked on Wednesday morning, lasted just 100 days under the consortium, headed by US businessman Todd Boehly, that purchased the club in June.

Brighton manager Graham Potter is their preferred replacement and Chelsea are confident he will take the job once a release clause of around £12 million has been agreed with Brighton..

The decision to part ways with Tuchel was accelerated by Chelsea’s shock defeat at Dinamo Zagreb in Tuesday’s opening match of their Champions League campaign, a third away loss on the trot.

When Boehly and the Clearlake Capital Group committed over £4 billion to buying a club put suddenly on the market because of sanctions against Abramovich for his perceived links to the Russian government they anticipated a better start – not least after buying more than €270m worth of new players this summer.

It is not simply the inconsistent form that pushed Tuchel to the exit. There had been moments of discomfort as the co-controllers of Chelsea, Boehly and Behdad Eghbali, who were both in Zagreb, established their working relationship with Tuchel over a frenetic transfer window.

Boehly was hands-on in transfer negotiations and initially encouraging Tuchel to assume a different role in re-shaping the squad than the German had during the previous season and a half. In the Abramovich era, the job of manager had been more narrowly defined.

But over the last two months, Tuchel and Boehly disagreed over some potential signings and the manager spoke publicly about his frustrations in filling the squad’s gaps. Some of those were caused by the position Abramovich’s Chelsea found themselves in when UK-government and EU sanctions hit the club after Russia sent troops into Ukraine.

Dinamo Zagreb 1 Chelsea 0: player ratings

  • DINAMO ZAGREB PLAYER RATINGS: Dominik Livakovic 7/10: Will be happy with his clean sheet. Made a double save to keep the visitors at bay and did the basics well. Good showing. AP
    DINAMO ZAGREB PLAYER RATINGS: Dominik Livakovic 7/10: Will be happy with his clean sheet. Made a double save to keep the visitors at bay and did the basics well. Good showing. AP
  • Stefan Ristovski 6: Did what was required. Probably slipped under the radar, but did his job well and made no obvious errors during the game. EPA
    Stefan Ristovski 6: Did what was required. Probably slipped under the radar, but did his job well and made no obvious errors during the game. EPA
  • Josip Sutalo 8: Looked very comfortable on the ball and won the majority of his duels. Another impressive defender for Zagreb on the night, with Sutalo putting Chelsea’s backline to shame. AFP
    Josip Sutalo 8: Looked very comfortable on the ball and won the majority of his duels. Another impressive defender for Zagreb on the night, with Sutalo putting Chelsea’s backline to shame. AFP
  • Dino Peric 7: Very solid, making a number of crucial blocks and challenges. Played his part in a resolute defensive performance from the hosts. AFP
    Dino Peric 7: Very solid, making a number of crucial blocks and challenges. Played his part in a resolute defensive performance from the hosts. AFP
  • Josip Misic 7: Did well and managed to find a Zagreb shirt consistently, with his short-range passes often starting attacks for the hosts. AFP
    Josip Misic 7: Did well and managed to find a Zagreb shirt consistently, with his short-range passes often starting attacks for the hosts. AFP
  • Sadegh Moharrami 5: Looked a little suspect defensively. Enjoyed plenty of space higher up the pitch in the first-half, but did not enjoy having Havertz running at him. Getty
    Sadegh Moharrami 5: Looked a little suspect defensively. Enjoyed plenty of space higher up the pitch in the first-half, but did not enjoy having Havertz running at him. Getty
  • Luka Ivanusec 6: Did not put a foot wrong but was also fairly anonymous. Looked a tidy player on occasion. AP
    Luka Ivanusec 6: Did not put a foot wrong but was also fairly anonymous. Looked a tidy player on occasion. AP
  • Arijan Ademi 7: Drove the hosts forward and led his team well. Will be thrilled that he captained the hosts to such a memorable win. AP
    Arijan Ademi 7: Drove the hosts forward and led his team well. Will be thrilled that he captained the hosts to such a memorable win. AP
  • Robert Ljubicic 8: Had the better of Reece James for the majority of the night, which is no mean feat. Consistently buzzed around and looked a threat. AFP
    Robert Ljubicic 8: Had the better of Reece James for the majority of the night, which is no mean feat. Consistently buzzed around and looked a threat. AFP
  • Bruno Petkovic 9: Chelsea’s centre-halves could not deal with the target-man at all. Won his aerial duels, especially against Koulibaly, and won the flick-on which led to the winner. Fantastic, classic target-man showing from Petkovic. AFP
    Bruno Petkovic 9: Chelsea’s centre-halves could not deal with the target-man at all. Won his aerial duels, especially against Koulibaly, and won the flick-on which led to the winner. Fantastic, classic target-man showing from Petkovic. AFP
  • Mislav Orsic 8: Linked up very well with Petkovic and Chelsea’s defence struggled to keep him quiet. Took his goal well and consistently threatened to add to his tally. AFP
    Mislav Orsic 8: Linked up very well with Petkovic and Chelsea’s defence struggled to keep him quiet. Took his goal well and consistently threatened to add to his tally. AFP
  • SUBS: Rasmus Lauritsen (Moharrami 76’) 6: Slotted in nicely as he helped Zagreb restrict Chelsea to limited chances. EPA
    SUBS: Rasmus Lauritsen (Moharrami 76’) 6: Slotted in nicely as he helped Zagreb restrict Chelsea to limited chances. EPA
  • Dario Spikic (Orsic 77’) 6: Added fresh legs to the encounter to help Zagreb secure the win. EPA
    Dario Spikic (Orsic 77’) 6: Added fresh legs to the encounter to help Zagreb secure the win. EPA
  • Martin Baturina (Ademi 89’) N/A: Did not have enough time to stamp his authority on the game, but helped the hosts hold on. AFP
    Martin Baturina (Ademi 89’) N/A: Did not have enough time to stamp his authority on the game, but helped the hosts hold on. AFP
  • Josip Drmic (Petkovic 90’+8) N/A: Came on in the dying embers of the game and saw Zagreb over the line. AFP
    Josip Drmic (Petkovic 90’+8) N/A: Came on in the dying embers of the game and saw Zagreb over the line. AFP
  • CHELSEA RATINGS: Kepa Arrizabalaga 7: Made a world-class save to deny Zagreb a second just before the hour-mark as he tipped a goal-bound effort onto the bar. Could not have done much for the goal, though possibly should have waited longer before racing out. A decent showing by the Spaniard. AP
    CHELSEA RATINGS: Kepa Arrizabalaga 7: Made a world-class save to deny Zagreb a second just before the hour-mark as he tipped a goal-bound effort onto the bar. Could not have done much for the goal, though possibly should have waited longer before racing out. A decent showing by the Spaniard. AP
  • Cesar Azpilicueta 4: Struggled throughout the first-half and looked like he could not adapt to the pace of the game. Looks too slow and was exploited many times by the Dinamo forwards. Subbed at half-time as Chelsea changed shape. AFP
    Cesar Azpilicueta 4: Struggled throughout the first-half and looked like he could not adapt to the pace of the game. Looks too slow and was exploited many times by the Dinamo forwards. Subbed at half-time as Chelsea changed shape. AFP
  • Wesley Fofana 4: Brushed aside too easily by Orsic, with the defender looking like he was running through treacle. Gave the ball away too easily and did not bring any composure to the Chelsea defence. EPA
    Wesley Fofana 4: Brushed aside too easily by Orsic, with the defender looking like he was running through treacle. Gave the ball away too easily and did not bring any composure to the Chelsea defence. EPA
  • Kalidou Koulibaly 4: His missed header led to the flick-on that saw Orsic break the deadlock. Struggled to deal with Petkovic who outmuscled and outcompeted Koulibaly on many occasions - especially in the first-half. AP
    Kalidou Koulibaly 4: His missed header led to the flick-on that saw Orsic break the deadlock. Struggled to deal with Petkovic who outmuscled and outcompeted Koulibaly on many occasions - especially in the first-half. AP
  • Reece James 6: A steady showing from the Chelsea full-back. Almost dragged them level, but saw his effort cannon off the post. Cut a frustrated figure at times. AFP
    Reece James 6: A steady showing from the Chelsea full-back. Almost dragged them level, but saw his effort cannon off the post. Cut a frustrated figure at times. AFP
  • Mason Mount 3: Has endured a difficult start to the season and that continued, with the midfielder struggling to impress. Bypassed far too much by the Zagreb midfielders and was too predictable when going forward. His form will be a major concern for Thomas Tuchel. Getty
    Mason Mount 3: Has endured a difficult start to the season and that continued, with the midfielder struggling to impress. Bypassed far too much by the Zagreb midfielders and was too predictable when going forward. His form will be a major concern for Thomas Tuchel. Getty
  • Mateo Kovacic 8: On his return to Zagreb, Kovacic looked head and shoulders above his teammates. Consistently won the ball back, showcased by his 100 per cent tackles won percentage in the first-half, and constantly looked to get on the ball to drive the visitors forward. His passing accuracy was a big positive, considering his midfield counterparts were struggling to find a teammate consistently. AFP
    Mateo Kovacic 8: On his return to Zagreb, Kovacic looked head and shoulders above his teammates. Consistently won the ball back, showcased by his 100 per cent tackles won percentage in the first-half, and constantly looked to get on the ball to drive the visitors forward. His passing accuracy was a big positive, considering his midfield counterparts were struggling to find a teammate consistently. AFP
  • Ben Chilwell 7: Made a number of dangerous runs that left space for Sterling to take up, but he could not be a consistent threat. Did his defensive duties well and tried to push Chelsea forward, on what was a frustrating evening for the Blues. Getty
    Ben Chilwell 7: Made a number of dangerous runs that left space for Sterling to take up, but he could not be a consistent threat. Did his defensive duties well and tried to push Chelsea forward, on what was a frustrating evening for the Blues. Getty
  • Kai Havertz 5: Did look lively in the first-half, but faded as the game went on. Did not look threatening enough and was dealt with well by the Zagreb defence. Another Chelsea player struggling to find his top level. AFP
    Kai Havertz 5: Did look lively in the first-half, but faded as the game went on. Did not look threatening enough and was dealt with well by the Zagreb defence. Another Chelsea player struggling to find his top level. AFP
  • Pierre-Emerick Aubameyang 4: Should have shot when presented with a chance twice in the first-half, but opted to pass instead. Linked up well with the midfield, but did not do enough to get himself on the scoresheet. Early days at Chelsea for the 33-year-old. AP
    Pierre-Emerick Aubameyang 4: Should have shot when presented with a chance twice in the first-half, but opted to pass instead. Linked up well with the midfield, but did not do enough to get himself on the scoresheet. Early days at Chelsea for the 33-year-old. AP
  • Raheem Sterling 3: For a player who can be devastating on his day, Sterling was near enough anonymous before being subbed off. Sloppy on the ball and wasteful in good positions, it was an evening to forget for the forward who was well below his usual high standards. AFP
    Raheem Sterling 3: For a player who can be devastating on his day, Sterling was near enough anonymous before being subbed off. Sloppy on the ball and wasteful in good positions, it was an evening to forget for the forward who was well below his usual high standards. AFP
  • SUBS: Hakim Ziyech (Azpilicueta 45’) 3: Came on at half-time as Tuchel changed shape, but it did not pay off. Ziyech was sloppy on the ball and his body language showcased a player who did not have the drive to turn the game around for his side. Substituted on to change the game, but ended up being ineffective for the visitors. Reuters
    SUBS: Hakim Ziyech (Azpilicueta 45’) 3: Came on at half-time as Tuchel changed shape, but it did not pay off. Ziyech was sloppy on the ball and his body language showcased a player who did not have the drive to turn the game around for his side. Substituted on to change the game, but ended up being ineffective for the visitors. Reuters
  • Armando Broja (Aubameyang 59’) 5: Not able to influence the game as Chelsea succumbed to defeat. AFP
    Armando Broja (Aubameyang 59’) 5: Not able to influence the game as Chelsea succumbed to defeat. AFP
  • Jorginho (Kovacic (59') 4: Struggled to get involved in the midfield and offered little creative threat as Chelsea struggled to create a clear-cut chance for an equaliser. EPA
    Jorginho (Kovacic (59') 4: Struggled to get involved in the midfield and offered little creative threat as Chelsea struggled to create a clear-cut chance for an equaliser. EPA
  • Marc Cucurella (Chilwell (71') 6: Slotted in nicely, but could not change the visitors’ fortunes. AP
    Marc Cucurella (Chilwell (71') 6: Slotted in nicely, but could not change the visitors’ fortunes. AP
  • Christian Pulisic (Sterling (75') N/A: Did not have adequate time to change the game as the hosts held on for the win. AP
    Christian Pulisic (Sterling (75') N/A: Did not have adequate time to change the game as the hosts held on for the win. AP

Antonio Rudiger and Andreas Christensen left, for Real Madrid and Barcelona, their contracts expired. Huge investments were made in two central defenders to replace them, but both Kalidou Koulibaly, signed from Napoli for £33m, and Wesley Fofana, from Leicester, have shown that adaptation to their new surroundings will be required. Koulibaly was sent off in his third game, the 3-0 loss at Leeds United.

The last goal Tuchel watched from the touchline as Chelsea manager would be Mislav Orsic’s, the Dinamo striker streaking away from Fofana during a forgettable Champions League debut for the 21-year-old, a £70m purchase.

“At the moment, everything is missing – a huge underperformance,” fumed Tuchel after none of his various tactical re-jigs pulled Chelsea back into the match.

Bottom of their group, Chelsea must now face the swift counter-attackers of RB Salzburg on Wednesday and then home-and-away fixtures against Italian champions AC Milan as they attempt, under a new manager or a caretaker, to recover their European campaign.

Chelsea manager Thomas Tuchel argues with his Tottenham counterpart Antonio Conte during the Premier League match at Stamford Bridge in August. AFP
Chelsea manager Thomas Tuchel argues with his Tottenham counterpart Antonio Conte during the Premier League match at Stamford Bridge in August. AFP

Tuchel will regard his last fixture in charge as especially poignant. In the same competition, less than 16 months ago, he guided Chelsea to the club’s joint-greatest triumph, defeating Manchester City in the final in Porto to deliver Chelsea’s second European Cup.

Tuchel had only taken over from the sacked Frank Lampard that January. “Thomas will rightly have a place in the club’s history, after winning the Champions League, the Super Cup and the Club World Cup,” Chelsea said in a statement announcing his departure.

The Champions League triumph was the German’s second successive final, having taken Paris Saint-Germain to runners-up spot in 2020. He was sacked by PSG 123 days later, his relationship with the club’s then sporting director, Leonardo having deteriorated.

Tuchel has an abrasive streak, one put on global, televised display during the 2-2 draw with Tottenham Hotspur last month during a series of touchline confrontations with rival manager Antonio Conte, for which both were fined.

Brighton manager Graham Potter is favourite to take over at Stamford Bridge. Getty
Brighton manager Graham Potter is favourite to take over at Stamford Bridge. Getty

But supporters also admired his authority and diplomacy during the uncertain period last season when the club were constrained by sanctions and in an awkward limbo, up for sale.

Potter, whose effective use of a relatively low budget in guiding Brighton, promoted in 2017, to the fourth place in the Premier League they currently occupy, has impressed Chelsea’s new bosses for his composure and skilful man-management.

They are willing to settle the Englishman’s buyout clause if he agrees to join them. Consideration has also been given to Mauricio Pochettino, who succeeded Tuchel at PSG, worked in the Premier League at Southampton and Spurs, and, since he left Paris in July, is available.

Former Paris Saint-Germain and Spurs manager Mauricio Pochettino has also been linked with the Chelsea job. Reuters
Former Paris Saint-Germain and Spurs manager Mauricio Pochettino has also been linked with the Chelsea job. Reuters
Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A
Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

Why the Tourist Club?

Originally, The Club (which many people chose to call the “British Club”) was the only place where one could use the beach with changing rooms and a shower, and get refreshments.

In the early 1970s, the Government of Abu Dhabi wanted to give more people a place to get together on the beach, with some facilities for children. The place chosen was where the annual boat race was held, which Sheikh Zayed always attended and which brought crowds of locals and expatriates to the stretch of beach to the left of Le Méridien and the Marina.

It started with a round two-storey building, erected in about two weeks by Orient Contracting for Sheikh Zayed to use at one these races. Soon many facilities were planned and built, and members were invited to join.

Why it was called “Nadi Al Siyahi” is beyond me. But it is likely that one wanted to convey the idea that this was open to all comers. Because there was no danger of encountering alcohol on the premises, unlike at The Club, it was a place in particular for the many Arab expatriate civil servants to join. Initially the fees were very low and membership was offered free to many people, too.

Eventually there was a skating rink, bowling and many other amusements.

Frauke Heard-Bey is a historian and has lived in Abu Dhabi since 1968.

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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

The specs

Engine: 2.9-litre twin-turbo V6

Power: 540hp at 6,500rpm

Torque: 600Nm at 2,500rpm

Transmission: Eight-speed auto

Kerb weight: 1580kg

Price: From Dh750k

On sale: via special order

MEDIEVIL%20(1998)
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20SCE%20Studio%20Cambridge%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%2C%20PlayStation%204%20and%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Company profile

Name: Oulo.com

Founder: Kamal Nazha

Based: Dubai

Founded: 2020

Number of employees: 5

Sector: Technology

Funding: $450,000

Step by step

2070km to run

38 days

273,600 calories consumed

28kg of fruit

40kg of vegetables

45 pairs of running shoes

1 yoga matt

1 oxygen chamber

2019 ASIAN CUP FINAL

Japan v Qatar
Friday, 6pm
Zayed Sports City Stadium, Abu Dhabi

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The advice provided in our columns does not constitute legal advice and is provided for information only. Readers are encouraged to seek independent legal advice. 

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

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: September 08, 2022, 7:31 AM