Omar Abdulrahman has been left out of the initial UAE squad announced for a training camp in Austria. Photo: UAE Pro League
Omar Abdulrahman has been left out of the initial UAE squad announced for a training camp in Austria. Photo: UAE Pro League
Omar Abdulrahman has been left out of the initial UAE squad announced for a training camp in Austria. Photo: UAE Pro League
Omar Abdulrahman has been left out of the initial UAE squad announced for a training camp in Austria. Photo: UAE Pro League

Omar Abdulrahman left out as UAE name initial squad for Austria training camp


John McAuley
  • English
  • Arabic

Rodolfo Arruabarrena has named an extended UAE squad for the upcoming training camp in Austria, with Omar Abdulrahman the most surprising omission.

The national team travel to Austria on Saturday for an 11-day get-together, where they will play friendlies against Paraguay and Venezuela, on September 23 and 27. The camp marks the beginning of the UAE’s preparations for the Arabian Gulf Cup in Iraq in January.

Arruabarrena announced a provisional list on Tuesday, with a number of new faces including Al Jazira goalkeeper Abdulrahman Al Ameri, Shabab Al Ahli defender Ahmed Jamil, and Al Ain duo Saeed Juma and Falah Waleed. Al Nasr forward Jassim Yaqoub was recalled following a long absence from the international set-up.

However, Omar Abdulrahman did not make the initial 29-man squad. The midfielder, 31 next week, was expected to be included following his strong start to the Adnoc Pro League season with new club Al Wasl. Abdulrahman, the 2015 Asian Player of the Year, was particularly influential in his side's 2-1 win against Al Bataeh on Friday.

There is a return, though, for Wasl teammate Fabio De Lima after a lengthy spell out with injury. Meanwhile, Al Wahda striker Sebastian Tagliabue misses out through injury.

After this month’s international break, the UAE will convene again on November 13 for a week-long camp in Abu Dhabi. Arruabarrena's men play Argentina in a marquee friendly in the capital three days later as the South Americans warm up for the 2022 World Cup.

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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Name: Hassan Mohsen Elhais

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A foster couple or family must:

  • be Muslim, Emirati and be residing in the UAE
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  • have the ability to support its members and the foster child financially
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Updated: September 14, 2022, 6:54 AM