Returning to action after an inadequate Asian Cup campaign, the UAE at least picked up 2026 World Cup qualification where they left off.
Paulo Bento’s side saw off Yemen on Thursday night in Abu Dhabi, even if it really should have been by a greater margin than 2-1. Even if, really, they made more arduous work of the encounter than was needed.
Ali Saleh opened the scoring from the spot midway through the first half at Al Nahyan Stadium, while Sultan Adil got in on the act at a similar juncture in the second. In between, though, Yemen profited from an Abdullah Idris own goal, to temporarily draw level. For a moment, the UAE feared an upset.
Nevertheless, the win maintained the national team’s 100 per cent record at the halfway point of this second round. They perch at the summit of Group H, the Yemen triumph supplementing twin victories last November against Nepal and Bahrain.
Indeed, should the UAE dispatch Yemen in the corresponding fixture in Saudi Arabia on Tuesday – at present, Yemen cannot host matches – they will book their place in the all-important third round with two games to spare.
On Thursday, in front of a surprisingly sparse crowd in the capital, the UAE had struck the woodwork via Yahya Al Ghassani’s flicked header before Saleh stroked home his penalty on 24 minutes.
Zayed Sultan, introduced seconds before for the injured Ahmed Jamil, was ruled to have been felled by Yemen’s Mohammed Al Wajih. Saleh made little mistake, sending Yemen goalkeeper Abdullah Al Saadi the wrong way. Sporting the No 7 shirt and anointed the UAE’s penalty taker in Ali Mabkhout’s headline-making absence, it felt eerily familiar.
Yet, to their credit, Yemen started the second half the brighter. Captain Abdulwasea Al Matari forced UAE counterpart Khalid Essa into action with a dipping shot from range. The visitors then had a decent penalty shout waved away.
At the other end, Al Ghassani sent another effort against the upright. This time, the Shabab Al Ahli winger’s curler from the edge of the Yemen area cannoned back off the far post. Al Saadi didn't even move.
On 69 minutes, he raced from his line in celebration. Yemen substitute Omar Al Dahi whipped in a free-kick from the right and Idris inadvertently whacked it past Essa.
However, as Yemen dreamt of a shock result, the UAE seized it from their grasp. Only three minutes had passed when Adil met Tahnoun Al Zaabi’s corner with a thumping header.
The teenager, whose Asian Cup was cruelly cut short by injury, has now scored in his past three international appearances. At 19, and favoured over all-time leading goalscorer Mabkhout, he strengthened his case as the UAE’s principal frontman.
With the win, his side reinforced their route to the third round. There will be more taxing nights, and performances will no doubt need to improve, but ultimately, it was job done.
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
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
More on animal trafficking
