UAE manager Paulo Bento sees the glass as half full after the national team survived several anxious moments during their opening clash of the 2023 Asian Cup before beating Hong Kong 3-1.
Two of the UAE's goals came from VAR-ruled penalties, while a late Hong Kong goal was chalked off after the referee checked the screen at the Khalifa International Stadium in Qatar.
Bento said he was not too worried about his team’s reliance on penalties to secure victory.
“If a team is being awarded penalties, it means they have repeatedly entered the opponents’ penalty area and given them trouble. That’s not easy to do,” said the Portuguese.
“Penalties are part of set-piece play and many historic matches have been decided by them, so I don’t think having to rely on penalties has any negative connotation.
“Moreover, I am very pleased with the outcome of the match as it helped us achieve our main target – to come back with three points.”
Hong Kong are ranked 150th in the world by Fifa but they held their own against the UAE.
The UAE went ahead as referee Muhammad Taqi was called to the pitch-side screen to rule on a possible handball in the box by Hong Kong defender Oliver Gerbig. After a lengthy check, a penalty was given and duly converted by Sultan Adil.
Hong Kong levelled four minutes after the break, Philip Chan bundling home an Everton Camargo cross.
The UAE regained the lead almost instantly through Zayed Sultan as he slotted the ball into an unguarded net.
As the clock ticked down, Hong Kong pushed for a second equaliser, their chances helped by the addition of 10 minutes' stoppage time.
But after a third VAR check against them, the referee pointed once again to the spot and Yahya Al Ghassani converted from the penalty spot.
Hong Kong had the ball in the net one last time, but VAR intervened to deny them.
While Bento remained upbeat, the Portuguese acknowledged that there are a few areas that the team need to work on.
“While I am pleased with the performance of my team, there are areas we need to work on. In both halves of the match, we squandered chances. Many of the players, including Sultan [Adil], were exhausted towards the end of the game. So, we will first concentrate on their recovery,” added Bento.
Adil, who was named player of the match, was pleased to contribute to UAE’s win.
“The first win is always important and I am so happy to have scored the first UAE goal in the competition. I promise I won't let my guard down,” said Adil.
“The idea was to score and successfully converting penalties only means we have made the most of a situation that was presented before us.”
Jorn Andersen praised Hong Kong for their fighting spirit, and singled out Chan, who scored the tournament’s 1,000th goal, for special praise.
“Obviously, a lot of things did not go our way but I want to congratulate my team for their spirited performance, especially Philip on his historic achievement. He is ever reliable and can always be found in the right place and at the right time” said the Norwegian.
The UAE's next Group C match is against Palestine on Thursday.
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
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