The recriminations would begin even before the UAE had rumbled out of Al Rayyan, their early departure from Doha decided.
Asian Cup semi-finalists in the past two editions – and runners-up in 1996 – they were outdone by tournament debutants on Sunday night, Tajikistan’s stirring story in Qatar continuing into the last eight.
Paulo Bento’s decision to banish Ali Mabkhout will form the principal point of the debrief, but at the Khalifa International Stadium the former Portugal international would be left to rue the uncertainty of a penalty shootout.
In the end, Tajikistan displayed remarkable resolve to seal a second successive victory, days after their first in Asian Cup history.
A 5-3 win on spot-kicks came after Petar Segrt’s indefatigable side were through in normal time and then pegged back deep in nearly the very last moment, when Khalifa Al Hammadi flicked home from a free-kick in the 95th minute to cancel out Vakhdat Khanonov’s first-half header.
But Tajikistan somehow conjured another mighty effort, goalkeeper Rustam Yatimov saving Caio Canedo’s spot-kick and Alisher Shukurov sending the Central Asians into a quarter-final against either Iraq or Jordan. Tajikistan were flawless when it really mattered.
The UAE were sent home. Where do they go from here? They exited without Mabkhout for the last-16 tie, the national team's star striker an unused substitute through the opening two group games and, from then, not even included in the matchday squad.
Questioned on Saturday about what’s been going on with the UAE’s record scorer, Bento spoke simply of punishing anyone who did not display the desired commitment. It spoke volumes.
The seriousness of the issue has been exacerbated, too, by Sultan Adil’s unavailability. Preferred to Mabkhout against Hong Kong and Palestine, in which he scored in both, the teenager sat out his second match on the bounce, through injury.
Oh, how the UAE could have done with either on Sunday. They did start well, Fabio De Lima’s free-kick pushed away by Yatimov and Canedo blazing over from Zayed Sultan’s pull-back.
Yet the UAE surrendered momentum for a period from 15 minutes and it proved costly. Abdullah Ramadan, their tempo-setter, pulled his hamstring, ending his evening just as the encounter was warming.
Then, almost right on the half hour, the UAE’s night got worse: Khanonov outjumped Khalid Al Hashemi and Canedo and directed his downward header inside the far post. Scrambling across his goalline, Khalid Essa got fingertips to the ball. For his troubles, he clattered the upright. The UAE captain had to be checked over by his backroom staff before being allowed to continue.
To their credit, though, the UAE weathered not quite a Tajikistan storm but a brief bluster, to finish the half strong. Sultan volleyed straight at Yatimov; Canedo flicked De Lima’s corner the wrong side of the woodwork.
Also, the UAE will maybe feel aggrieved they didn’t get a penalty in stoppage time. However, VAR deemed there was not enough of an infringement after the ball had struck Parvizdzhon Umarbayev’s hand at close range.
In the second half, Alisher Dzhalilov twice forced Essa into action, the second after he had been put through, and soon after Bader Nader cleared from his goalline. With 20 minutes remaining, Dzhalilov somehow spurned another opportunity, the most presentable of all.
Arriving at the back post, and with the UAE goal gaping, he sliced the centre wide. Not long after, substitute Nuriddin Khamrokulov headed wide a corner when he seemed certain to score. At the other end, Yahya Al Ghassani curled an injury-time shot onto the Tajikistan post.
Then the UAE thought they had salvaged it. In the fifth minute of the seven allotted for injury-time, Ali Saleh whipped in a wicked free-kick and Al Hammadi glanced home the equaliser.
The UAE bench raced on to the pitch to pile on the scorer. Bento, maybe sensing a personal reprieve, kicked out at a stack of water bottles.
Yet Tajikistan would not be denied. What an effort they summoned. Triumphing in the most dramatic of circumstances, they celebrated like the Asian Cup was theirs. On one night at least, it seemed so.
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Belong%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Michael%20Askew%20and%20Matthew%20Gaziano%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Technology%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%243.5%20million%20from%20crowd%20funding%20and%20angel%20investors%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
Israel Palestine on Swedish TV 1958-1989
Director: Goran Hugo Olsson
Rating: 5/5
Fifa Club World Cup quarter-final
Esperance de Tunis 0
Al Ain 3 (Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)
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
AT%20A%20GLANCE
%3Cp%3E%3Cstrong%3EWindfall%3C%2Fstrong%3E%0D%3Cbr%3EAn%20%E2%80%9Cenergy%20profits%20levy%E2%80%9D%20to%20raise%20around%20%C2%A35bn%20in%20a%20year.%20The%20temporary%20one-off%20tax%20will%20hit%20oil%20and%20gas%20firms%20by%2025%20per%20cent%20on%20extraordinary%20profits.%20An%2080%20per%20cent%20investment%20allowance%20should%20calm%20Conservative%20nerves%20that%20the%20move%20will%20dent%20North%20Sea%20firms%E2%80%99%20investment%20to%20save%20them%2091p%20for%20every%20%C2%A31%20they%20spend.%0D%3Cbr%3E%3Cstrong%3EA%20universal%20grant%3C%2Fstrong%3E%0D%3Cbr%3EEnergy%20bills%20discount%2C%20which%20was%20effectively%20a%20%C2%A3200%20loan%2C%20has%20doubled%20to%20a%20%C2%A3400%20discount%20on%20bills%20for%20all%20households%20from%20October%20that%20will%20not%20need%20to%20be%20paid%20back.%0D%3Cbr%3E%3Cstrong%3ETargeted%20measures%3C%2Fstrong%3E%0D%3Cbr%3EMore%20than%20eight%20million%20of%20the%20lowest%20income%20households%20will%20receive%20a%20%C2%A3650%20one-off%20payment.%20It%20will%20apply%20to%20households%20on%20Universal%20Credit%2C%20Tax%20Credits%2C%20Pension%20Credit%20and%20legacy%20benefits.%0D%3Cbr%3ESeparate%20one-off%20payments%20of%20%C2%A3300%20will%20go%20to%20pensioners%20and%20%C2%A3150%20for%20those%20receiving%20disability%20benefits.%3C%2Fp%3E%0A
