Hernan Crespo has called for his Al Ain players to embrace the pressure of trying to finally land the Asian Champions League title for a second time in the club’s history.
The UAE side, winners of the rebranded competition's inaugural edition in 2003, face final debutants Yokohama F Marinos of Japan in the first leg of the showpiece at the Yokohama International Stadium on Saturday.
Twice runners-up since they became the first – they remain the only – Emirati team to lift the continent’s most coveted club trophy, Al Ain contest a first final in almost a decade.
Crespo’s men have been superb en route to their clash with Yokohama, seeing off Saudi heavyweights Al Nassr and Al Hilal in the quarter-finals and semi-finals, respectively.
Speaking on Friday in Yokohama on the eve of Al Ain’s most important match since their silver medal in 2016, Crespo said of the stress facing his side: “It’s not easy to reach the final in Asia now; we worked very hard to arrive here.
“But to feel pressure is normal … it’s normal. Because you play in a final in a very [prestigious] event and it’s normal to feel something special because the situation is special.
“But we need to live with this situation and to live this moment. Because it will be a great moment independent of the final result. It’s a very beautiful experience to be part of.”
Crespo said Al Ain were “proud” to be in the final and praised “great team” Yokohama, who perhaps similar to his own side, were not expected to reach the Champions League final.
Until this year, the Japanese club had never before been beyond the last 16. However, they survived having a man sent off in the semi-final second leg last month to defeat South Korea’s Ulsan Hyundai on penalties.
“Really, I respect all the opponents,” Crespo said. “We know they’re a great team. But, in the same way, I’m always focused on my team, in trying to respect our identity, our reality, and play our football. I’m focused on that.”
Saturday sees Crespo face off for a trophy for a second time against Harry Kewell. The current Yokohama manager, Kewell was part of the Liverpool team that defeated Crespo’s AC Milan in the thrilling 2004/05 Uefa Champions League final.
Crespo scored twice in Istanbul to put the Italians 3-0 up at half-time, only for Liverpool to eventually prevail on penalties.
“It’s an amazing situation that we will face in another Champions League final,” Crespo said on Friday. "We always meet only in the great events. It was a very difficult night for me, but it’s like this.
“Now we face [one another] again and it’s a pleasure to meet him again after a long, long, long time. And also because we will face [one another] in another situation; no longer as a football player, but as coaches.
“The life keeps going and we try to reinvent our life. And we are here again, to be competitive like when we were young.”
Crespo confirmed he would wait until Friday’s final training session to determine if defender Erik would be fit to play the first leg. The Brazil-born full-back, who scored the decisive goal in last month’s 5-4 aggregate victory against Hilal, suffered a foot injury in the second leg and has not played since.
Irrespective of that, Al Ain will no doubt be aiming for a positive result at an almost-capacity stadium, with the second leg to come at their Hazza bin Zayed Stadium on May 25.
However, Crespo said: “When you play in two legs you understand the game is 180 minutes or more. Then nothing that will happen here can decide the final.
“We understand that the first half will be here, away, in difficult atmosphere, and we need to show our best just to leave open the opportunity to finish in a happy-ending result at home.
“But nothing that can happen during this first leg will decide it.”
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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
Specs
Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now
The five pillars of Islam
Earth under attack: Cosmic impacts throughout history
- 4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon
- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.
- 50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater
- 1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.
- 1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.
- 1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.
-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.
MORE ON TURKEY'S SYRIA OFFENCE
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Nepotism is the name of the game
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
Gulf rugby
Who’s won what so far in 2018/19
Western Clubs Champions League: Bahrain
Dubai Rugby Sevens: Dubai Hurricanes
West Asia Premiership: Bahrain
What’s left
UAE Conference
March 22, play-offs:
Dubai Hurricanes II v Al Ain Amblers, Jebel Ali Dragons II v Dubai Tigers
March 29, final
UAE Premiership
March 22, play-offs:
Dubai Exiles v Jebel Ali Dragons, Abu Dhabi Harlequins v Dubai Hurricanes
March 29, final
If%20you%20go
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SPECS
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Fireball
Moscow claimed it hit the largest military fuel storage facility in Ukraine, triggering a huge fireball at the site.
A plume of black smoke rose from a fuel storage facility in the village of Kalynivka outside Kyiv on Friday after Russia said it had destroyed the military site with Kalibr cruise missiles.
"On the evening of March 24, Kalibr high-precision sea-based cruise missiles attacked a fuel base in the village of Kalynivka near Kyiv," the Russian defence ministry said in a statement.
Ukraine confirmed the strike, saying the village some 40 kilometres south-west of Kyiv was targeted.
SHOW COURTS ORDER OF PLAY
Wimbledon order of play on Tuesday, July 11
All times UAE ( 4 GMT)
Centre Court
Adrian Mannarino v Novak Djokovic (2)
Venus Williams (10) v Jelena Ostapenko (13)
Johanna Konta (6) v Simona Halep (2)
Court 1
Garbine Muguruza (14) v
Svetlana Kuznetsova (7)
Magdalena Rybarikova v Coco Vandeweghe (24)
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Empires%20of%20the%20Steppes%3A%20A%20History%20of%20the%20Nomadic%20Tribes%20Who%20Shaped%20Civilization
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The years Ramadan fell in May