Al Ain will this month attempt to lift the Asian Champions League for a second time in their history – and first in more than two decades. Thanks to their success in 2003, the Garden City club remain the only Emirati side to capture the continent’s most coveted club trophy.
Al Ain have finished runner-up twice since, in 2005 and 2016, and will bid to go one better when they take on Japan’s Yokohama F Marinos across two legs from this weekend. The first match falls this Saturday in Yokohama, before the return fixture plays out at Hazza bin Zayed Stadium on May 25.
Here we look at Al Ain’s three previous Champions League finals as the club attempt to write yet more history for the UAE.
Al Ain v BEC Tero Sasana (2003)
The inaugural tournament in its current “Asian Champions League” guise – previously the Asian Club Championship, the competition dates back to 1967 – Al Ain took on Thailand’s BEC Tero Sasana for the honour of having their name etched on the trophy.
Conveniently for Al Ain, their entire campaign until the second leg of the final was staged in the Garden City and they made the most of it.
In the showpiece’s first leg, taking place at a packed Tahnoun bin Mohamed Stadium, the home side were excellent, triumphing 2-0 to give themselves a strong advantage going to Thailand.
However, Al Ain had to initially survive BEC striking the crossbar in the first half before Salem Jowhar’s long-range strike five minutes before half time put them ahead.
Just after the hour, Al Ain’s chances of victory increased when BEC’s Wittaya Nubthong was shown a red card, with Mohammed Omar taking advantage with 15 minutes remaining to add Al Ain’s second. It would prove decisive.
Managed by the incomparable Bruno Metsu, Al Ain then had to sweat out the return fixture at Rajamangala Stadium in Bangkok, especially when BEC halved the deficit on the hour from the penalty spot.
Yet Al Ain held on to win 2-1 on aggregate. They had made history not only in the rebranded tournament but for the UAE also.
Al Ain v Al Ittihad (2005)
The 2003 champions needed only two years to return to the showpiece match in Asian club football, where this time they would meet fellow Gulf side Al Ittihad.
The Saudi Arabians arrived at the final as the defending champions having lifted the trophy the previous year – and they ultimately lived up to their billing.
A cagey first leg played out at the Tahnoun bin Mohamed Stadium, with Al Ain taking the lead through Ali Al Dhahri’s rebound five minutes into the second half to send the sold-out ground wild in celebration.
However, Sierra Leone striker Mohamed Kallon, on loan from Monaco, converted a penalty four minutes from time to take a draw back to Jeddah. Suddenly, Ittihad held the upper hand.
At the Prince Abdullah Al Faisal Stadium, Kallon was again Al Ain’s tormentor, putting the hosts ahead in the tie two minutes into the second leg. Mohammed Noor struck 20 minutes later to double Ittihad’s advantage, only for Al Ain’s Shehab Ahmed to pull one back from the penalty spot.
The UAE side’s hopes were short-lived, though. In an instant, Cameroon international Joseph Desire-Job, a temporary transfer from England’s Middlesbrough, replied a minute later to send Ittihad 4-1 up on the night and 5-2 ahead on aggregate.
Al Ain would find a consolation in injury-time, through Panama striker Luis Tejada, but it mattered little. Triumphing 5-3 on aggregate, Ittihad were back-to-back Asian champions.
Al Ain v Jeonbuk Hyundai Motors (2016)
After a succession of semi-final disappointments, Al Ain at last made it back to the showpiece after 11 years in the hope of emulating the club’s celebrated class of 2003.
Managed in 2016 by present-day Croatia coach Zlatko Dalic, the UAE club were excellent on their way to the showpiece, with playmaker Omar Abdulrahman inspired. The Emirati, for long tipped to make a move to Europe, was later named the tournament’s MVP – and would also that year collect the Asian Player of the Year award.
It was Abdulrahman who created the opener in the first leg at South Korea’s Jeonbuk Hyundai Motors, laying the ball to Danilo Asprilla just after the hour at Jeonju World Cup Stadium. The Colombian, often mercurial, laced home his shot.
However, Jeonbuk replied swiftly with two goals in a seven-minute spell. Brazilian winger Leonardo got both, the second from the penalty spot after Mohanad Salem and Mohammed Fayez combined inadvertently to give away the spot-kick, and Jeonbuk had a slender 2-1 lead to take to the UAE.
At an expectant Hazza bin Zayed Stadium one week later – Al Ain knew a 1-0 win would be enough to seal the title – it was Jeonbuk who struck first, substitute Han Kyo-won opening the scoring on the half-hour.
Stunned but not subdued, Al Ain fought back four minutes later, when Lee Myung-joo equalised against his compatriots.
Then, shortly after, Al Ain spurned a golden opportunity to level the tie. Surprisingly, Abdulrahman deferred penalty duties to striker Douglas, who blazed his spot-kick over the Jeonbuk crossbar.
Recognising that would have been enough to clinch the trophy on away goals, Al Ain never really recovered. Dalic and Jeonbuk counterpart Park Choong-kyun were banished to the stands following an altercation moments before half time, and in the end, Al Ain could not find another goal. They lost 3-2 on aggregate, their wait for Asia’s premier club trophy rolling on.
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Gertrude Bell's life in focus
A feature film
At one point, two feature films were in the works, but only German director Werner Herzog’s project starring Nicole Kidman would be made. While there were high hopes he would do a worthy job of directing the biopic, when Queen of the Desert arrived in 2015 it was a disappointment. Critics panned the film, in which Herzog largely glossed over Bell’s political work in favour of her ill-fated romances.
A documentary
A project that did do justice to Bell arrived the next year: Sabine Krayenbuhl and Zeva Oelbaum’s Letters from Baghdad: The Extraordinary Life and Times of Gertrude Bell. Drawing on more than 1,000 pieces of archival footage, 1,700 documents and 1,600 letters, the filmmakers painstakingly pieced together a compelling narrative that managed to convey both the depth of Bell’s experience and her tortured love life.
Books, letters and archives
Two biographies have been written about Bell, and both are worth reading: Georgina Howell’s 2006 book Queen of the Desert and Janet Wallach’s 1996 effort Desert Queen. Bell published several books documenting her travels and there are also several volumes of her letters, although they are hard to find in print. Original documents are housed at the Gertrude Bell Archive at the University of Newcastle, which has an online catalogue.
The five pillars of Islam
HUNGARIAN GRAND PRIX RESULT
1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India 1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps
Results:
2.15pm: Handicap (PA) Dh60,000 1,200m.
Winner: AZ Dhabyan, Adam McLean (jockey), Saleha Al Ghurair (trainer).
2.45pm: Maiden (PA) Dh60,000 1,200m.
Winner: Ashton Tourettes, Sam Hitchcott, Ibrahim Aseel.
3.15pm: Conditions (PA) Dh60,000 2,000m.
Winner: Hareer Al Reef, Gerald Avranche, Abdallah Al Hammadi.
3.45pm: Maiden (PA) Dh60,000 1,700m.
Winner: Kenz Al Reef, Gerald Avranche, Abdallah Al Hammadi.
4.15pm: Sheikh Ahmed bin Rashid Al Maktoum Cup (TB) Dh 200,000 1,700m.
Winner: Mystique Moon, Sam Hitchcott, Doug Watson.
4.45pm: The Crown Prince Of Sharjah Cup Prestige (PA) Dh200,000 1,200m.
Winner: ES Ajeeb, Sam Hitchcott, Ibrahim Aseel.
Zayed Sustainability Prize
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
How to increase your savings
- Have a plan for your savings.
- Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
- Decide on a financial goal that is important to you and put your savings to work for you.
- It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings.
- Carol Glynn, founder of Conscious Finance Coaching
Mercedes-AMG GT 63 S E Performance: the specs
Engine: 4.0-litre twin-turbo V8 plus rear-mounted electric motor
Power: 843hp at N/A rpm
Torque: 1470Nm N/A rpm
Transmission: 9-speed auto
Fuel consumption: 8.6L/100km
On sale: October to December
Price: From Dh875,000 (estimate)
What is tokenisation?
Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets.
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
