• Al Ain's Soufiane Rahimi celebrates after his side reached the AFC Champions League final. The UAE club lost the semi-final second leg against Al Hilal 2-1 at the Kingdom Arena in Riyadh but went through 5-4 on aggregate. All photos: Chris Whiteoak / The National
    Al Ain's Soufiane Rahimi celebrates after his side reached the AFC Champions League final. The UAE club lost the semi-final second leg against Al Hilal 2-1 at the Kingdom Arena in Riyadh but went through 5-4 on aggregate. All photos: Chris Whiteoak / The National
  • Al Ain's Yahia Nader celebrates at the final whistle.
    Al Ain's Yahia Nader celebrates at the final whistle.
  • Al Ain's Khalid Al Hashmi celebrates their ACL semi-final victory over Al Hilal.
    Al Ain's Khalid Al Hashmi celebrates their ACL semi-final victory over Al Hilal.
  • Al Ain's Park Yong-woo celebrates.
    Al Ain's Park Yong-woo celebrates.
  • Al Ain's Khalid Al Hashmi celebrates with teammates after the game.
    Al Ain's Khalid Al Hashmi celebrates with teammates after the game.
  • Al Ain's Alejandro Romero after they progressed.
    Al Ain's Alejandro Romero after they progressed.
  • Al Ain's Alejandro Romero and Matias Palacios celebrate.
    Al Ain's Alejandro Romero and Matias Palacios celebrate.
  • Al Ain players after reaching the final.
    Al Ain players after reaching the final.
  • Al Ain manager Hernan Crespo celebrates.
    Al Ain manager Hernan Crespo celebrates.
  • Al Ain's Alejandro Romero, Matias Palacios and Soufiane Rahimi.
    Al Ain's Alejandro Romero, Matias Palacios and Soufiane Rahimi.
  • Al Ain manager Hernan Crespo after the victory.
    Al Ain manager Hernan Crespo after the victory.
  • Al Ain's Park Yong-woo.
    Al Ain's Park Yong-woo.
  • Al Ain's Erik celebrates after scoring.
    Al Ain's Erik celebrates after scoring.
  • Al Ain's Erik celebrates after scoring their goal.
    Al Ain's Erik celebrates after scoring their goal.
  • Al Ain's Erik celebrates his goal with Kouame Autonne.
    Al Ain's Erik celebrates his goal with Kouame Autonne.
  • Al Ain's Erik celebrates after scoring his side's opening goal.
    Al Ain's Erik celebrates after scoring his side's opening goal.
  • Al Ain's players celebrate Erik's goal.
    Al Ain's players celebrate Erik's goal.
  • Al Hilal's Ruben Neves scores their first goal from the penalty spot.
    Al Hilal's Ruben Neves scores their first goal from the penalty spot.
  • Al Hilal's Ruben Neves celebrates his opener.
    Al Hilal's Ruben Neves celebrates his opener.
  • Al Hilal's Ruben Neves retrieves the ball after scoring their opener.
    Al Hilal's Ruben Neves retrieves the ball after scoring their opener.
  • Al Ain's Matias Palacios battles with Al Hilal's Malcom.
    Al Ain's Matias Palacios battles with Al Hilal's Malcom.
  • Al Ain manager Hernan Crespo on the touchline.
    Al Ain manager Hernan Crespo on the touchline.
  • Al Hilal's Sergej Milinkovic-Savic heads the ball clear.
    Al Hilal's Sergej Milinkovic-Savic heads the ball clear.
  • Al Ain fans at the Kingdom Arena.
    Al Ain fans at the Kingdom Arena.
  • Al Ain supporters chant during the game.
    Al Ain supporters chant during the game.
  • Al Ain fans during the match.
    Al Ain fans during the match.
  • Al Ain supporters.
    Al Ain supporters.

'Amazing' Al Ain deserve place in ACL final after overcoming Al Hilal, says Hernan Crespo


John McAuley
  • English
  • Arabic

Hernan Crespo praised the “personality” and “courage” of his Al Ain players after the UAE club defeated Saudi Arabian rivals Al Hilal to reach the Asian Champions League final.

Al Ain, the only Emirati side to capture the continental crown, triumphed 5-4 on aggregate in the semi-final despite losing 2-1 in Tuesday’s second leg in Riyadh.

Hilal, record four-time Asian champions, had a two-goal deficit to overturn at Kingdom Arena, and got off to the perfect start when Ruben Neves scored on four minutes from the penalty spot.

Al Ain quickly equalised on the night through full-back Erik, only for Salem Al Dawsari’s strike five minutes into the second half to breathe life back into Hilal’s comeback.

However, a combination of wayward finishing from the hosts and a man-of-the-match display from goalkeeper Khalid Essa – Al Ain did have two goals ruled out late on – ensured the 2003 champions reached a fourth continental final – and first since 2016.

They will face in the showpiece either Japan’s Yokohama F Marinos or Ulsan HD of South Korea, who meet on Wednesday. Ulsan are 1-0 up from the first leg.

Speaking in the aftermath of Al Ain’s huge aggregate victory, Crespo said: “We always need to say thank you for the players, congratulations for the players. They believe, they work hard, they fight, and they deserve to go through. There are great people working very hard in Al Ain and they deserve this moment. I’m very happy to be part of it.”

In his debut season at the club, Crespo has guided Al Ain past Cristiano Ronaldo’s Al Nassr in the quarter-finals and then a Hilal side containing the likes of Neves, Yassine Bounou, Sergei Milinkovic-Savic, Malcom and reigning AFC Player of the Year Al Dawsari.

Previous to meeting Al Ain, who prevailed 4-2 in last week’s first leg, Hilal had won their past 34 matches – considered a world record.

Asked how his side overcame the current runaway Saudi Pro League leaders, Crespo said: “The reason is because we respect ourselves and we respect the opponent. We know very well that we were coming here in this knockout leg as the underdogs. They are the favourites, at home.

“And it’s not easy to come here and play the way these players play with this personality, this courage. It’s not easy. It’s not easy.

“We played compact. We played as a family, and really, really it’s an amazing moment. Because when you see your team play this way, and deserve to go through. If you analyse both games, we deserve to go through.

“And against a great opponent … a great opponent. With a lot of history in the last years.”

On the significance of eliminating both Nassr and Hilal, boasting Asian football’s two strongest squads, Crespo replied: “Tonight is time to talk about our players and our team. We talk so much about the two teams we eliminated because we were underdogs in the quarter-finals and semi-finals, and we go through.

“These players deserve we talk about them. They play in an amazing way … amazing. With a great personality, in a very difficult place to play.

“Because a lot fans, full stadium, was beautiful for everyone who likes football and follows this passion. To play in this hot atmosphere is not easy. And they played very well.

“So I don’t have any other words for other people; only for my players, because they deserve everything, they deserve to be in all the front pages.

“Our fans must be proud of them. Because they play with the heart and defend very well the name of our club, Al Ain.”

Al Ain captain Essa, who has recently been subject to criticism for his performances, said: “I would like to say, I know my performance tonight was good, all praise be to Allah. There have been down times, difficult times, but I have been working on restoring my level.

“In the times I was performing lower than usual there were claims and requests to take me out of the team, but during that period I was trusted by the coach, by the team management and also by the staff, so they gave me the confidence so that I could return to my usual performance and quality.”

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

COMPANY%20PROFILE
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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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Updated: May 06, 2024, 8:48 AM