Manchester United defender Diogo Dalot, right, embraces teammate Anthony at the end f the Europa League match against Omonia Nicosia. AFP
Manchester United defender Diogo Dalot, right, embraces teammate Anthony at the end f the Europa League match against Omonia Nicosia. AFP
Manchester United defender Diogo Dalot, right, embraces teammate Anthony at the end f the Europa League match against Omonia Nicosia. AFP
Manchester United defender Diogo Dalot, right, embraces teammate Anthony at the end f the Europa League match against Omonia Nicosia. AFP

Diogo Dalot: We needed a response after the Manchester derby


Andy Mitten
  • English
  • Arabic

We spoke to Manchester United and Portugal defender Diogo Dalot following Manchester United’s 3-2 Europa League win against Omonia Nicosia in Cyprus.

How has this week been for you after Sunday’s 6-3 Manchester derby defeat?

After a defeat like that it is always tough, but it is time to take responsibility and especially improve in some aspects which we should for the rest of the season. We had a lot of challenges today and we needed a response. The three points is what we came for and we are happy with that.

The result was most important for the Europa League group, but performance wise were you happy with that?

There were some really good bits. Overall we could have controlled the game much more than we did, especially in the last minutes and also in the minutes after we conceded, but we did a really good 35 minutes in the first half, really controlled, very good chances to score as well, but the second half we came with the mentality of trying to come back with no panic, no rush and trying to do what we had planned for today. I have to mention the subs, they made a really good impact which is amazing for us as a team and I am really happy with that. They deserve it as well. It shows that every player wants to play, to show that they have a good role in this team so overall I think there are some really good positive things to take but also some things that really need to get better.

  • MANCHESTER UNITED RATINGS: David de Gea 6 - His side enjoyed 76 per cent possession in the first half, but Omonia had one shot on target in the first 45 and scored. Quiet night. AFP
    MANCHESTER UNITED RATINGS: David de Gea 6 - His side enjoyed 76 per cent possession in the first half, but Omonia had one shot on target in the first 45 and scored. Quiet night. AFP
  • Diogo Dalot 6 - Usually extremely advanced, yet he was also the man to clear Omonia’s first-half attack on 33 minutes. Superb in setting up a 77th-minute attack. Reuters
    Diogo Dalot 6 - Usually extremely advanced, yet he was also the man to clear Omonia’s first-half attack on 33 minutes. Superb in setting up a 77th-minute attack. Reuters
  • Victor Lindelof 6 - In for the injured Varane. Passes accurately, but not as involved as Martinez. Gap between him and Dalot exploited for Omonia’s second. Getty
    Victor Lindelof 6 - In for the injured Varane. Passes accurately, but not as involved as Martinez. Gap between him and Dalot exploited for Omonia’s second. Getty
  • Lisandro Martinez 7 - Headed over on 16. Body-checked Omonia’s Bruno before half-time. When he loses the ball or a challenge, he gives everything to win it back. Didn’t look assured at times, yet at others played Carrick-style balls forward through the Omonia lines. More touches than any player on the pitch. Booked. AFP
    Lisandro Martinez 7 - Headed over on 16. Body-checked Omonia’s Bruno before half-time. When he loses the ball or a challenge, he gives everything to win it back. Didn’t look assured at times, yet at others played Carrick-style balls forward through the Omonia lines. More touches than any player on the pitch. Booked. AFP
  • Tyrell Malacia 5 - Very advanced as United dominated possession, but he was the last man when he lost the ball and three Omonia players attacked and scored. Brought off at half-time for the second time in a bad week for him. AFP
    Tyrell Malacia 5 - Very advanced as United dominated possession, but he was the last man when he lost the ball and three Omonia players attacked and scored. Brought off at half-time for the second time in a bad week for him. AFP
  • Casemiro 7 - Won every aerial ball – all eight of them. Back-heeled to Ronaldo on 12. Chased the move before Omonia’s goal, but didn’t chase hard enough. Nutmegged on 45. Easing his way in. AFP
    Casemiro 7 - Won every aerial ball – all eight of them. Back-heeled to Ronaldo on 12. Chased the move before Omonia’s goal, but didn’t chase hard enough. Nutmegged on 45. Easing his way in. AFP
  • Christian Eriksen 7 - Shot into a crowd of players after United went behind when a pass would have been better. Tried, in vain, to get back for the opening goal, which he’d contributed to conceding. Poor touch in 48th minute when ball came to him in box. Shot wide from distance on 54. Made five key passes, more than any other player. EPA
    Christian Eriksen 7 - Shot into a crowd of players after United went behind when a pass would have been better. Tried, in vain, to get back for the opening goal, which he’d contributed to conceding. Poor touch in 48th minute when ball came to him in box. Shot wide from distance on 54. Made five key passes, more than any other player. EPA
  • Jadon Sancho 5 - Silly pass back to Malacia who was under pressure – and made a mistake which led to opening goal. Taken off at half-time and he could hardly complain about it. EPA
    Jadon Sancho 5 - Silly pass back to Malacia who was under pressure – and made a mistake which led to opening goal. Taken off at half-time and he could hardly complain about it. EPA
  • Antony 5 - Wrong decision on 17 when he passed towards Bruno rather than shot on goal with only the keeper to beat, then set up Bruno a minute later. Saw his curled shot saved on 26. Beat Lecjaks twice on 34 but needs to do more. AFP
    Antony 5 - Wrong decision on 17 when he passed towards Bruno rather than shot on goal with only the keeper to beat, then set up Bruno a minute later. Saw his curled shot saved on 26. Beat Lecjaks twice on 34 but needs to do more. AFP
  • Bruno Fernandes 6 - Hit the crossbar on 18. Took a 52nd-minute free-kick, beat the wall but not the goalkeeper, then he set Rashford up for the equaliser two minutes later. Reuters
    Bruno Fernandes 6 - Hit the crossbar on 18. Took a 52nd-minute free-kick, beat the wall but not the goalkeeper, then he set Rashford up for the equaliser two minutes later. Reuters
  • Cristiano Ronaldo 6 - Shot on goal after nine minutes and a super turn to set himself up five minutes later. Jeered by a partisan crowd when he hit a free-kick over on 25 and selflessly played a ball across goal on 32. Hit the post on 78, then involved in late attacks and shot wide on 93, but couldn’t get his first goal from open play this season against possibly the weakest side United will play. Reuters
    Cristiano Ronaldo 6 - Shot on goal after nine minutes and a super turn to set himself up five minutes later. Jeered by a partisan crowd when he hit a free-kick over on 25 and selflessly played a ball across goal on 32. Hit the post on 78, then involved in late attacks and shot wide on 93, but couldn’t get his first goal from open play this season against possibly the weakest side United will play. Reuters
  • SUBS: Marcus Rashford 9 - On for Sancho at half-time and struck a shot over within a minute. Ball over from Bruno, cut inside and bang, a 52nd-minute equaliser. Flicked a ball beautifully to set up Martial for the second and set up Shaw after 75. Scored the third on 84, a tap in. On it. AFP
    SUBS: Marcus Rashford 9 - On for Sancho at half-time and struck a shot over within a minute. Ball over from Bruno, cut inside and bang, a 52nd-minute equaliser. Flicked a ball beautifully to set up Martial for the second and set up Shaw after 75. Scored the third on 84, a tap in. On it. AFP
  • Luke Shaw 6 - On for Malacia at half-time. Booked. Better than Malacia who he must surely push for a position to get back in the team.
    Luke Shaw 6 - On for Malacia at half-time. Booked. Better than Malacia who he must surely push for a position to get back in the team.
  • Anthony Martial 8 - On for Fernandes on 61. Put United ahead after 63, finding the bottom left corner with an accurate strike. Beautiful control to set up Ronaldo on 82 – and then Ronaldo, selflessly, on 90 and again on 91. Sharp. AFP
    Anthony Martial 8 - On for Fernandes on 61. Put United ahead after 63, finding the bottom left corner with an accurate strike. Beautiful control to set up Ronaldo on 82 – and then Ronaldo, selflessly, on 90 and again on 91. Sharp. AFP
  • Fred 6 - On for Antony after 73. Fierce shot from outside the box on 88. Reuters
    Fred 6 - On for Antony after 73. Fierce shot from outside the box on 88. Reuters
  • Scott McTominay NA - On for Casemiro after 82. Getty
    Scott McTominay NA - On for Casemiro after 82. Getty

This season there has been some good moments and some not so good moments. Do you think because it’s a new manager with a new squad that maybe the whole season is going to be like that with ups and downs and you have to work through that process?

We want to be consistent. Obviously at the beginning of the season we were like this with ups and downs but we try to be as consistent as we can. We knew that we had very good results before the City game but the defeat meant we knew that needed a reaction and I think we did that. We could have done a little bit more but in the end I think we should be happy with what we did because there were some very good bits in the game.

Bruno Fernandes was talking before the game saying that you shouldn’t let the City result deflect from the progress that you’ve made. Is that the way that you and the rest of the squad see it?

Yes, this was the mentality in these days after the defeat. This result didn’t show everything we have been doing isn’t right and everything is not always correct. We have to find our balance as a team. We have to find consistency and that comes with results and with confidence. Today we had a positive result. We wanted these three points. We knew this could be a tough day if we didn’t come with the right attitude. We started well, 35 good minutes. After we conceded the goal we could have done a little bit better. But we reacted well and did a come back.

  • Manchester United's Anthony Martial is congratulated by teammates after scoring in the 3-2 Europa League win against Omonia Nicosia on October 6, 2022. AFP
    Manchester United's Anthony Martial is congratulated by teammates after scoring in the 3-2 Europa League win against Omonia Nicosia on October 6, 2022. AFP
  • Hector Yuste of Omonia in action against Christian Eriksen. EPA
    Hector Yuste of Omonia in action against Christian Eriksen. EPA
  • United's Cristiano Ronaldo battles for possession. Reuters
    United's Cristiano Ronaldo battles for possession. Reuters
  • Omonia's Iranian forward Karim Ansarifard celebrates after scoring the opening goal against United. AFP
    Omonia's Iranian forward Karim Ansarifard celebrates after scoring the opening goal against United. AFP
  • Omonia's players congratulate their Iranian forward Karim Ansarifard. AFP
    Omonia's players congratulate their Iranian forward Karim Ansarifard. AFP
  • Manchester United striker Marcus Rashford celebrates after levelling at 1-1. AFP
    Manchester United striker Marcus Rashford celebrates after levelling at 1-1. AFP
  • French striker Anthony Martial is congratulated by teammates after scoring the second. AFP
    French striker Anthony Martial is congratulated by teammates after scoring the second. AFP
  • Anthony Martial after scoring. AFP
    Anthony Martial after scoring. AFP
  • Marcus Rashford celebrates scoring their third goal. Reuters
    Marcus Rashford celebrates scoring their third goal. Reuters
  • Manchester United striker Cristiano Ronaldo warms up in Nicosia. AFP
    Manchester United striker Cristiano Ronaldo warms up in Nicosia. AFP
  • Omonia's fans before the game. AFP
    Omonia's fans before the game. AFP
  • Manchester United's Cristiano Ronaldo is frustrated. Reuters
    Manchester United's Cristiano Ronaldo is frustrated. Reuters
  • Ronaldo and Marcus Rashford after the match. Reuters
    Ronaldo and Marcus Rashford after the match. Reuters

Is more changing behind the scenes than fans are seeing on the pitch? Do you see rewards in the medium/long term?

I hope so. This is what we all hope for. We want to build a squad - not just 11, 12, 13 players. We had some games - not just today, in the past - where I remember the players who came on really made a big impact and I think this shows that we can have a long-term thing that we want to build - a very good squad and team that will be competing. That’s what this club wants. Overall we want to bring a proper squad to fight for titles.

Your manager said there was a lack of belief among players - did that hurt the players because it’s a trait you should have?

It did not hurt. I think this should be the standard of this club. If you play for Man United you to believe every single game. You have to have confidence as well but you have to take the responsibility that you’re playing for the biggest club in the world. This has to be normal for us but in a good way - not be overwhelmed but take it as a responsibility and this has to be the standard for every player not just the fans because they always demand everything but for us as well we have to demand.

Manchester derby ratings

  • MANCHESTER CITY RATINGS: Ederson 7: Very much a spectator in first half as City gave their rivals a masterclass in all areas of the pitch. No chance with wonderful Antony finish or Martial penalty. Saved well from Fred only for Martial to head home rebound. Reuters
    MANCHESTER CITY RATINGS: Ederson 7: Very much a spectator in first half as City gave their rivals a masterclass in all areas of the pitch. No chance with wonderful Antony finish or Martial penalty. Saved well from Fred only for Martial to head home rebound. Reuters
  • Kyle Walker 7: Miscued low Fernandes ball in 15th minute that ended with half-chance falling to Eriksen but had few other problems against hapless United. Limped off before half-time on what was his 400th league appearance. Getty
    Kyle Walker 7: Miscued low Fernandes ball in 15th minute that ended with half-chance falling to Eriksen but had few other problems against hapless United. Limped off before half-time on what was his 400th league appearance. Getty
  • Nathan Ake 8: In for the injured Stones and gave a near faultless performance for City who were without their first-choice centre-halves. PA
    Nathan Ake 8: In for the injured Stones and gave a near faultless performance for City who were without their first-choice centre-halves. PA
  • Manuel Akanji 8: Swiss defender oozes confidence, timed his challenges perfectly and not afraid to carry the ball out from the back. Reuters
    Manuel Akanji 8: Swiss defender oozes confidence, timed his challenges perfectly and not afraid to carry the ball out from the back. Reuters
  • Joao Cancelo 8: Slipped in low pass to Silva down wing who then set up opening goal. Switched to right flank when Walker went off injured but looked equally comfortable until giving away late penalty after City had taken foot off peddle. Reuters
    Joao Cancelo 8: Slipped in low pass to Silva down wing who then set up opening goal. Switched to right flank when Walker went off injured but looked equally comfortable until giving away late penalty after City had taken foot off peddle. Reuters
  • Ilkay Gundogan 8: Clipped free-kick in 18th minute against outside of post with De Gea beaten. The fulcrum in midfield who rarely wastes a pass. Getty
    Ilkay Gundogan 8: Clipped free-kick in 18th minute against outside of post with De Gea beaten. The fulcrum in midfield who rarely wastes a pass. Getty
  • Kevin De Bruyne 9: Saw shot well saved as City threatened in opening few minutes, dragged another chance well wide and then saw De Gea fingertip shot from edge of box over. Assisted first two Haaland goals as City swamped United in first half. EPA
    Kevin De Bruyne 9: Saw shot well saved as City threatened in opening few minutes, dragged another chance well wide and then saw De Gea fingertip shot from edge of box over. Assisted first two Haaland goals as City swamped United in first half. EPA
  • Bernardo Silva 8: His drilled low ball into box was finished by Foden to put City in front and set-up another chance for same player who should have scored again soon after. Helped City destroy United with wave after wave of attacks. Getty
    Bernardo Silva 8: His drilled low ball into box was finished by Foden to put City in front and set-up another chance for same player who should have scored again soon after. Helped City destroy United with wave after wave of attacks. Getty
  • Phil Foden 9.5: Confident first-time side-footed finish to put City into an eighth-minute lead but then blazed another chance over bar. Grabbed his second just before break after perfect Haaland ball across box. Became second City player to score hat-trick in game with goal in 73rd minute. AFP
    Phil Foden 9.5: Confident first-time side-footed finish to put City into an eighth-minute lead but then blazed another chance over bar. Grabbed his second just before break after perfect Haaland ball across box. Became second City player to score hat-trick in game with goal in 73rd minute. AFP
  • Jack Grealish 8: Up for it from first whistle and his run down the left tempted Dalot into early foul and yellow card. Had goal-bound shot blocked after cutting back on to right foot in first half. Reaction after being taken off in second half suggested he wanted a goal. EPA
    Jack Grealish 8: Up for it from first whistle and his run down the left tempted Dalot into early foul and yellow card. Had goal-bound shot blocked after cutting back on to right foot in first half. Reaction after being taken off in second half suggested he wanted a goal. EPA
  • Erling Haaland 10: Three home hat-tricks in a row. Rose highest to head City two up from De Bruyne corner. Scored again three minutes later when he slid home to finish superb pass from Belgian teammate. Calm side-footed finish to complete latest treble. Brilliant ball himself for Foden‘s second and supplied same player’s third. Incredible. PA
    Erling Haaland 10: Three home hat-tricks in a row. Rose highest to head City two up from De Bruyne corner. Scored again three minutes later when he slid home to finish superb pass from Belgian teammate. Calm side-footed finish to complete latest treble. Brilliant ball himself for Foden‘s second and supplied same player’s third. Incredible. PA
  • SUBS: Sergio Gomez (On for Walker 41’) 7: Early introduction for Spaniard due to Walker’s injury. Excellent ball into box to set-up Haaland’s third.
    SUBS: Sergio Gomez (On for Walker 41’) 7: Early introduction for Spaniard due to Walker’s injury. Excellent ball into box to set-up Haaland’s third.
  • Riyad Mahrez (On for Foden 75’) 6: No chance to make impact. Reuters
    Riyad Mahrez (On for Foden 75’) 6: No chance to make impact. Reuters
  • Aymeric Laporte (On for Gundogan 75’) 6: Headed corner wide of target, beaten to ball by Martial for United’s second. Getty Julian Alvarez (On for De Bruyne 75’) 6 Could have made it seven but first touch let him down. Cole Palmer (On for Grealish 75’) 6: Part of quadruple substitution that took steam out of City.
    Aymeric Laporte (On for Gundogan 75’) 6: Headed corner wide of target, beaten to ball by Martial for United’s second. Getty Julian Alvarez (On for De Bruyne 75’) 6 Could have made it seven but first touch let him down. Cole Palmer (On for Grealish 75’) 6: Part of quadruple substitution that took steam out of City.
  • MANCHESTER UNITED RATINGS: David De Gea 4: Tested from close range after two minutes. And it never stopped in an unrelenting first half where City became the second team this season to put four past United in opening 45 minutes. Getty
    MANCHESTER UNITED RATINGS: David De Gea 4: Tested from close range after two minutes. And it never stopped in an unrelenting first half where City became the second team this season to put four past United in opening 45 minutes. Getty
  • Diogo Dalot 3: Second minute booking for a challenge on Grealish. Opening goal came from his side. Headed a dangerous cross away soon after. EPA
    Diogo Dalot 3: Second minute booking for a challenge on Grealish. Opening goal came from his side. Headed a dangerous cross away soon after. EPA
  • Lisandro Martinez 5: Struggled to stem the flow of relentless City attacks. Struggled against Haaland and his ability to find space – as well as his other qualities. Best defender, although the bar was low. Getty
    Lisandro Martinez 5: Struggled to stem the flow of relentless City attacks. Struggled against Haaland and his ability to find space – as well as his other qualities. Best defender, although the bar was low. Getty
  • Raphael Varane 4: Tracked Haaland early on but poor for the goal. Went down injured in first half and City played on as he lay on the floor. De Bruyne’s pass went past him for the third in an awful first half. Off after 40 as United melted. AFP
    Raphael Varane 4: Tracked Haaland early on but poor for the goal. Went down injured in first half and City played on as he lay on the floor. De Bruyne’s pass went past him for the third in an awful first half. Off after 40 as United melted. AFP
  • Tyrell Malacia 2: Booked for a 23rd minute tackle on Foden in challenging start. Flicked ball over Foden in a lovely move. Tried to block Haaland’s header but ball went over line. The ball for City’s fourth went beyond him. Dreadful and brought off at half time. AFP
    Tyrell Malacia 2: Booked for a 23rd minute tackle on Foden in challenging start. Flicked ball over Foden in a lovely move. Tried to block Haaland’s header but ball went over line. The ball for City’s fourth went beyond him. Dreadful and brought off at half time. AFP
  • Scott McTominay 3: Double block in a second minute City attack. City were happy to let him get forward, not that he managed to hurt them. Teams have to be quick on transitions against City. United were not. Reuters
    Scott McTominay 3: Double block in a second minute City attack. City were happy to let him get forward, not that he managed to hurt them. Teams have to be quick on transitions against City. United were not. Reuters
  • Christian Eriksen 4: Nullified by City – who clearly saw him as United’s main threat. He was no threat in this Manchester derby. The whole team were not brave enough in possession. Reuters
    Christian Eriksen 4: Nullified by City – who clearly saw him as United’s main threat. He was no threat in this Manchester derby. The whole team were not brave enough in possession. Reuters
  • Bruno Fernandes 3: Frustrated – like everyone in red. But one of five attacking players chosen to play away – a gamble which failed badly. His link up with those behind him was non existent and you could say the same for the whole team. EPA
    Bruno Fernandes 3: Frustrated – like everyone in red. But one of five attacking players chosen to play away – a gamble which failed badly. His link up with those behind him was non existent and you could say the same for the whole team. EPA
  • Jadon Sancho 2: Opening goal started from him losing possession. Bought to make a difference to United – like his former teammate Haaland was for City. Sancho made none here. Getty
    Jadon Sancho 2: Opening goal started from him losing possession. Bought to make a difference to United – like his former teammate Haaland was for City. Sancho made none here. Getty
  • Antony 4: Barely involved as City dominated early on. Stunning goal – the best of the match – with a curling shot from distance. Skewed a shot wide with 20 minutes to go. EPA
    Antony 4: Barely involved as City dominated early on. Stunning goal – the best of the match – with a curling shot from distance. Skewed a shot wide with 20 minutes to go. EPA
  • Marcus Rashford 2: Nothing in the first half. Came off before the hour. EPA
    Marcus Rashford 2: Nothing in the first half. Came off before the hour. EPA
  • SUBS: Victor Lindelof (On for Varane 40’) 4: The damage had long been done – and the manager was at fault for his tactics as much as any player. Reuters
    SUBS: Victor Lindelof (On for Varane 40’) 4: The damage had long been done – and the manager was at fault for his tactics as much as any player. Reuters
  • Luke Shaw (On for Malacia 46’) 5: Played Foden onside for City’s sixth. Played well for England midweek and he improved United when he came on. AP
    Luke Shaw (On for Malacia 46’) 5: Played Foden onside for City’s sixth. Played well for England midweek and he improved United when he came on. AP
  • Casemiro (On for McTominay 59’) 5: Might have been better to start him alongside McTominay. United were better with him, but what achievement is playing well when the team are 6-1 down. Needs to get off the bench, in the team and be the world class influence he can be. Getty
    Casemiro (On for McTominay 59’) 5: Might have been better to start him alongside McTominay. United were better with him, but what achievement is playing well when the team are 6-1 down. Needs to get off the bench, in the team and be the world class influence he can be. Getty
  • Anthony Martial (On for Rashford 59’) 8: Scored twice, the first a brave header, the second a cool penalty. What more could he have done? The only positive thing about the day was that United scored three times. PA
    Anthony Martial (On for Rashford 59’) 8: Scored twice, the first a brave header, the second a cool penalty. What more could he have done? The only positive thing about the day was that United scored three times. PA
  • Fred (On for Sancho 70’) 6: His shot was saved by Ederson which resulted in United’s second. Showed a spirit that had been lacking. AP
    Fred (On for Sancho 70’) 6: His shot was saved by Ederson which resulted in United’s second. Showed a spirit that had been lacking. AP
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

PFA Team of the Year: David de Gea, Kyle Walker, Jan Vertonghen, Nicolas Otamendi, Marcos Alonso, David Silva, Kevin De Bruyne, Christian Eriksen, Harry Kane, Mohamed Salah, Sergio Aguero

Sri Lanka's T20I squad

Thisara Perera (captain), Dilshan Munaweera, Danushka Gunathilaka, Sadeera Samarawickrama, Ashan Priyanjan, Mahela Udawatte, Dasun Shanaka, Sachith Pathirana, Vikum Sanjaya, Lahiru Gamage, Seekkuge Prasanna, Vishwa Fernando, Isuru Udana, Jeffrey Vandersay and Chathuranga de Silva.

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: October 07, 2022, 6:22 PM