After the angst and the acrimony of the Asian Cup, the UAE return to competitive action in the rather more comfortable confines of 2026 World Cup qualifying Round 2.
Two matches in, the national team sit top of Group H, having last November opened their latest attempt to reach a second global finals with full points.
The UAE cast aside Nepal, the lowest-ranked team at this point, 4-0 in Dubai, then recorded a rousing 2-0 victory against Bahrain in Riffa.
Optimism was high, therefore, for another deep run at the Asian Cup. Better still, the UAE had begun life well with manager Paulo Bento. Appointed in July, the Portuguese guided his new side to six wins in his first six games; the 1-0 defeat to Oman in a friendly eight days out from Qatar felt more an aberration than an accurate precursor as to what was to come.
But, in Doha, the UAE came up significantly short. The opening 3-1 triumph against Hong Kong appeared more convincing on paper than it did on the pitch, and from there the national team stuttered before ultimately stumbling out from the last 16.
They failed to win a second match, eking through to the knockout stages as Group C runners-up on goal difference. In the all-or-nothing encounter with Tajikistan, tournament debutants although outstanding with Petr Sergt in charge, the UAE were outplayed and eventually undone.
Caio Canedo missed the crucial spot-kick in the shootout after Khalifa Al Hammadi’s last-gasp header had forced extra-time, and their race was run. Following successive semi-final appearances, the UAE could not make the last eight.
Of course, Bento faced questions on his future. On a series of selections, too, chiefly in excluding from the line-up, and then expelling from the squad, Ali Mabkhout.
The UAE’s all-time leading goalscorer, an Asian Cup Golden Boot winner, did not feature in all four fixtures in Qatar. Not when Sultan Adil, his precocious 19-year-old replacement, picked up an injury in the second game against Palestine and was pretty much ruled out for the tournament. Instead, Bento opted for Yahya Al Ghassani, nominally a winger, to lead the line.
Two months on, and Adil is back, as expected, in the squad. Mabkhout is not. Al Jazira are winless in their past three Adnoc Pro League matches and, in the most recent, against Kalba last Thursday, Mabkhout was subbed at half-time.
With the UAE, his continued omission – Bento said on Wednesday, Mabkhout's absence was due to his "really bad" attitude in training sessions – leaves a void up front.
However, if it represents a clean break from one generation, Bento is clearly looking to the next. In Adil, he has a genuinely exciting frontman who combines physical prowess with an obvious hunger to thrive with the national team and, crucially, a predator’s instinct.
Adil excelled, albeit briefly, at the Asian Cup, scoring in both of his appearances. The anticipation is he will again for the UAE, beginning in the World Cup qualifying double-header against Yemen that plays out this week and next.
He could offer Bento a respite from the criticism that cascaded in the aftermath of the Asian Cup. Vitally, the former Portugal and South Korea manager has retained support from the federation; he is six competitive matches into what his employers hope is a path that leads to the 2026 World Cup.
Yemen on Thursday in Abu Dhabi, and then again in Dammam, Saudi Arabia on Tuesday, provides Bento and the UAE the chance to reset and refocus. Win both, and they progress to the third round at the earliest opportunity.
It would then allow the 'Bento Rebuild', still in its infancy, space to breathe before the considerably more taxing next phase rolls around in September.
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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
Company%20profile
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Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
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Wenger's Arsenal reign in numbers
1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
704 - wins to date as Arsenal manager.
3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
1,549 - goals scored in Premier League matches by Wenger's teams.
10 - major trophies won.
473 - Premier League victories.
7 - FA Cup triumphs, with three of those having come the last four seasons.
151 - Premier League losses.
21 - full seasons in charge.
49 - games unbeaten in the Premier League from May 2003 to October 2004.
UAE currency: the story behind the money in your pockets
Company Profile
Founder: Omar Onsi
Launched: 2018
Employees: 35
Financing stage: Seed round ($12 million)
Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners
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The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
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- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
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UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
The biog
Age: 32
Qualifications: Diploma in engineering from TSI Technical Institute, bachelor’s degree in accounting from Dubai’s Al Ghurair University, master’s degree in human resources from Abu Dhabi University, currently third years PHD in strategy of human resources.
Favourite mountain range: The Himalayas
Favourite experience: Two months trekking in Alaska
India Test squad
Virat Kohli (c), Mayank Agarwal, Rohit Sharma, Cheteshwar Pujara, Ajinkya Rahane, Hanuma Vihari, Rishabh Pant (wk), Wriddhiman Saha (wk), Ravichandran Ashwin, Ravindra Jadeja, Kuldeep Yadav, Mohammed Shami, Umesh Yadav, Ishant Sharma, Shubman Gill
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