Yokohama F Marinos manager Harry Kewell is backing his team to again show their ability to overcome any obstacle when they meet Al Ain in the Asian Champions League final.
The Japanese side, through for the first time to the continent’s showpiece match, host their UAE rivals in the first leg at the Yokohama International Stadium on Saturday night (2pm UAE). The return match takes place in Al Ain on May 25.
Yokohama’s previous best finish in the Champions League was the Round of 16, in 2020 and 2022, but they have displayed considerable grit to go to the title-deciding tie in this year’s tournament.
In the last 16, Kewell's side needed a 120th-minute winner in the second leg to advance against Bangkok United, before they then eked past Shandong Taishan in the quarter-final despite having a man down in the second leg.
In the semi-final, against Ulsan Hyundai, Yokohama had to again progress after being reduced to 10 men – defender Takumi Kamijima was sent off in the 39th minute – triumphing this time via a penalty shootout.
“We’ve come across hurdles throughout this competition where we’ve been put in situations that have challenged us and we’ve come through that,” Kewell said during Friday’s pre-match press conference in Yokohama.
“I’m confident in my team’s ability. They’ve looked fantastic in training, they’re working hard, we’re playing the way that we want to play, and we’re excited for this challenge.
“It’s not often you get to play in an AFC Champions League final, so it’s important to realise that but obviously understand there’s still a huge step to take. And we have a chance to take that step. But we know it’s going to be difficult.
“Al Ain’s a very difficult team to beat. I feel that they’ve created the same kind of journey as us – always kind of being the underdogs as well in their group, but always coming through. So it’s going to be a fantastic challenge for both of us and I’m really looking forward to it.”
Al Ain have enjoyed a rollercoaster run to the final, defeating Cristiano Ronaldo’s Al Nassr in the quarter-final and then, in the last four, record four-time Asian champions Al Hilal.
As 2003 champions, the UAE club are the only team from the Emirates to have won the Champions League. Saturday represents their fourth final overall – they finished runner-up in 2005 and 2016 – while, in Soufiane Rahimi, they boast the 2023/24 tournament’s top scorer.
“My main concentration is obviously my team,” Kewell said. “But as far as Al Ain go, from my knowledge and from what I’ve watched, they’re very much a dominating team where they like to counter-attack, they’ve got speed, they can play out from the back, they’re very aggressive and they try to make the opposition make mistakes and try to pounce on that.
“The games I’ve seen, especially in the Champions League, they’ve been very aggressive, they’ve taken their chances very well. But, again, it’s going to be a different test for us, but it’s a test we’re looking forward to. And we know it’s going to be a challenge. For us it’s exciting.”
Kewell, a Uefa Champions League winner in 2005 with Liverpool, conceded he was not used to playing two-legged finals, but said Yokohama understood that “this isn’t over after 90 minutes” on Saturday.
On the importance of taking a positive result to Al Ain in two weeks’ time, the Australian said: “It’s important to win all games, home or away. My mentality as a player and a coach is that it shouldn’t really change playing at home or away.
“The only thing that really changes is the colour of the shirt the fans [in the stadium] wear, and obviously the look of the stadium. But, generally, you’re playing on the same pitch, with the same players.
“That’s the kind of mentality I’m looking for in my players: to play home or away and go out and feel free to go out there and express themselves. Ideally, in any scenario, you want to win, so tomorrow it would be great to get off to a good start. But, again, that’s not the be all and end all.”
Kewell added: “But take note of this: we will not be afraid to go out there and preform on [May 25] as well. I know they’ve got fantastic fans, that the stadium’s hostile, which I’m looking forward to.
“But I appreciate it because that means they show their loyalty to their club. But we’re going to have a huge, huge, huge crowd here tomorrow - they’re saying it’s going to be close to capacity - so Al Ain are going to have to deal with this.
“So, for me, we have to just concentrate on what we need to do. There is a second part to this, which is strange, so you have to keep in check your emotions because nothing’s going to be finalised until [May 25].
“But we just worry about the next game - I know it’s a cliché - and tomorrow’s our next game.”
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The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
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Profile of Bitex UAE
Date of launch: November 2018
Founder: Monark Modi
Based: Business Bay, Dubai
Sector: Financial services
Size: Eight employees
Investors: Self-funded to date with $1m of personal savings
The five pillars of Islam
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
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
THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
UAE SQUAD
Khalid Essa (Al Ain), Ali Khaseif (Al Jazira), Adel Al Hosani (Sharjah), Mahmoud Khamis (Al Nasr), Yousef Jaber (Shabab Al Ahli Dubai), Khalifa Al Hammadi (Jazira), Salem Rashid (Jazira), Shaheen Abdelrahman (Sharjah), Faris Juma (Al Wahda), Mohammed Shaker (Al Ain), Mohammed Barghash (Wahda), Abdulaziz Haikal (Shabab Al Ahli), Ahmed Barman (Al Ain), Khamis Esmail (Wahda), Khaled Bawazir (Sharjah), Majed Surour (Sharjah), Abdullah Ramadan (Jazira), Mohammed Al Attas (Jazira), Fabio De Lima (Al Wasl), Bandar Al Ahbabi (Al Ain), Khalfan Mubarak (Jazira), Habib Fardan (Nasr), Khalil Ibrahim (Wahda), Ali Mabkhout (Jazira), Ali Saleh (Wasl), Caio (Al Ain), Sebastian Tagliabue (Nasr).
Scoreline
Al Wasl 1 (Caio Canedo 90 1')
Al Ain 2 (Ismail Ahmed 3', Marcus Berg 50')
Red cards: Ismail Ahmed (Al Ain) 77'