Andres Iniesta, now aged 39 but still fresh to UAE football, began what was to be his much-anticipated Adnoc Pro League debut on the bench.
The former Barcelona and Spain midfielder, introduced as Emirates Club’s shock signing only 10 days previously, was at first provided a watching brief for his new side’s season opener against Al Wasl at Zabeel Stadium on Saturday.
The most decorated star to grace the Emirati top-flight and all its previous iterations, initially Iniesta sat stationed in the Emirates dugout, sleeveless club training top increasingly damp in the late-evening cloying Dubai weather, his trademark No 8 shirt draped over the back of his chair.
He gulped on water, remained relatively alone in his thoughts, presumably busy picking apart the encounter unspooling in front on him. Most plausibly, Iniesta reckoned he would be introduced before long to snatch back the match in Emirates’ favour.
Newly-promoted, the Ras Al Khaimah side had been largely outplayed, the half-time stats portraying Wasl’s superiority. In terms of possession, a piece of data that probably appeals to Iniesta more than most, Emirates surrendered upwards of 70 per cent in the first half alone.
Wasl had gone close through Salem Al Aziz, the adventurous full-back, striker Nicloas Gimenez, and Fabio De Lima, their lead light, while Haris Seferovic, like Iniesta a recent recruit with time in La Liga in his legs, had a goal ruled out for a barely there offside.
At the start of the second half, defender Alexis Perez headed a corner, somehow, off target. He was completely unmarked. It mattered little, though, for Wasl took the lead just after the hour, De Lima flicking back the ball from a deep cross to allow Ali Saleh to ram home.
Until then, all Emirates had to show for their albeit-commendable endeavour was Ismail Al Hammadi’s push-and-run shot in the 40th minute that arched inches wide.
And so, Iniesta, one of the standout midfielders of his generation and arguably any other, was summoned. He took instructions from manager Mohammed Al Jalboot, washed water across his face, and commenced what is widely expected to form the final stop in his illustrious playing career. To be fair, Iniesta has conceded as much himself.
Clapped onto the pitch by both sets of fans, the 2010 World Cup winner – he ensured his place in Spanish lore by deciding the final - took his place not at the core of the contest, but just behind striker Diogo Costa.
After a few predictably accomplished touches, Iniesta was soon back on the sideline, this time sharing the scheduled “cooling break” with teammates. There, he was handed the captain’s armband, the remit clear. Emirates looked to their luminary, with the track record and all the trinkets, to salvage something from the game.
But Iniesta could not. Emirates never threatened; Wasl never relented. A 1-0 defeat was not how Iniesta or his latest club would have envisaged his league bow, but it remains early days in what many hope will be a memorable contribution to UAE football.
In truth, it already feels as if it has. Iniesta's transfer from Japan's Vissel Kobe has transported Emirates and the Pro League beyond the UAE. Closer to home, in the Zabeel Stadium stands, a fan sporting a Spain national team jersey hugged a sign that read, in his hero’s native tongue: “Iniesta, you are my idol, can I have your shirt?"
Introduced belatedly to the Pro League, but still evidently finding his feet, the initial Iniesta Effect promises more for the campaign ahead, perhaps off the pitch as much as on it.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
TALE OF THE TAPE
Floyd Mayweather
- Height
- Weight
- Reach
- Record
Conor McGregor
- Height
- Weight
- Reach
- Record
Company profile
Company: Eighty6
Date started: October 2021
Founders: Abdul Kader Saadi and Anwar Nusseibeh
Based: Dubai, UAE
Sector: Hospitality
Size: 25 employees
Funding stage: Pre-series A
Investment: $1 million
Investors: Seed funding, angel investors
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
Profile of Hala Insurance
Date Started: September 2018
Founders: Walid and Karim Dib
Based: Abu Dhabi
Employees: Nine
Amount raised: $1.2 million
Funders: Oman Technology Fund, AB Accelerator, 500 Startups, private backers
Lewis Hamilton in 2018
Australia 2nd; Bahrain 3rd; China 4th; Azerbaijan 1st; Spain 1st; Monaco 3rd; Canada 5th; France 1st; Austria DNF; Britain 2nd; Germany 1st; Hungary 1st; Belgium 2nd; Italy 1st; Singapore 1st; Russia 1st; Japan 1st; United States 3rd; Mexico 4th
RESULTS
Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
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Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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