It was the first major club prize of the new millennium, celebrated in elite football’s easternmost corner. Yokohama F Marinos had just won the J-League title, a league championship that at that time divided into two parts, one for each half of the season. Their head coach acknowledged the applause and immediately declared: “This is just the beginning.”
That was mid-2000, the speaker Osvaldo Ardiles, one of modern football’s most intrepid, admired figures, a World Cup winner when he played for Argentina, and a pioneer, first as an ingenious midfielder and then as attack-minded manager through English football’s march from 1970s isolationism to its international growth in the Premier League era.
Few know the global game as thoroughly as Ardiles, who looks forward to Saturday’s deciding leg of Asian club football’s great showpiece, the Champions League final, with twin affections. His old club, Yokohama, are a goalless draw from lifting the prize for the first time in their history. But were Al Ain to reverse the 2-1 scoreline in Abu Dhabi, Ardiles’ compatriot, Hernan Crespo, would finally put an Argentinian name on the competition’s managerial honours board.
Ardiles’ varied coaching career straddled club football in England, Argentina, Mexico, Croatia and two distinct poles of the Middle East – Saudi Arabia and Israel – but he retains a special affection for Japan, where besides Marinos, he managed Shimuzu S-Pulse and Tokyo Verde to domestic knockout titles.
“I was there for eight years in all, coaching some of the biggest clubs,” he tells The National, “and it was really a very happy time overall. Yokohama F Marinos are a wonderful club, in a wonderful city.”
When he forecast that his J-League triumph of mid-2000 was “just the beginning”, it turned out he was being optimistic for the club, but he was also expressing a wider momentum across the sport in Japan. “At that time, what I call the ‘J-League revolution’ had already started,” he remembers. “The country’s football had come through its phase of creating a new league, learning from other leagues and [in the 1990s] bringing in the big stars, like Brazil’s Zico and Gary Lineker from England, and stars of management too, like Arsene Wenger.”
Ardiles, named the J-League’s Manager of the Year while at Shimizu S-Pulse, would be part of was Japanese football’s growing impact on international stages. “Japan’s national team started qualifying for World Cups, and the country’s club football got better, started to make more impact on the Champions League and getting a few players at European clubs, like Hidetoshi Nakata, and later, Shunsuke Nakamura, who was at Marinos in my time there.
“The transformation has been incredible. But it needed a bit of a culture change. The clubs were very professional, the players very willing to learn. But it wasn’t the same as working in a country soaked in football culture like Argentina, Brazil or Spain are.
“A great sportsman like Nakamura could easily have decided to use his excellent brain and athletic ability in baseball or another sport. It takes time to make that sort of change.”
Yokohama v Al Ain, first leg - in pictures
A generation on, Japan’s football is more visible, more successful on the global stage. Should Marinos claim their first Asian Champions League on Saturday, they would be the competition’s third different winner from the J-League in six editions. “And look at what Japan did at the 2022 World Cup,” adds Ardiles, once a strong contender to manage the national team, pointing to Japan’s group phase victories over Germany and Spain in Qatar 18 months ago.
Ardiles, 71, will be back in Japan this summer, in his role as an ambassador for Tottenham, the club where he played with distinction in the 1970s and 80s, and where he later managed. And, in a parallel Ardiles smiles at, a Spurs where a former Marinos coach is now in charge of the first-team.
Twenty-four years ago, Ardiles was the ex-Spurs boss hired to revive Marinos; now Ange Postecoglou is the former Marinos coach player acting as pathfinder for coaches who have made their reputation in the Asian Confederation – Postecoglou managed clubs in Australia ahead of guiding Marinos to the 2019 J-League title – and who has just completed a first, largely applauded season at Spurs, who will tour Japan in July.
Ardiles enjoys Postecoglu’s Spurs. “He’s been a breath of fresh of air there,” he says of a Tottenham who, despite the departure of Harry Kane to Bayern Munich last summer, have been more potent goalscorers than in their two previous, pre-Postecoglou, campaigns, and, after an eighth-placed finish in 2022/23, reached fifth place in the Premier League under their new manager, missing out on a Champions League place by only two points.
Ardiles would have liked to see Postecoglou’s attacking principles drive Spurs into Europe’s most prestigious club competition. He’d enjoy seeing his old club Marinos triumph in Asia’s. But if they do not, he’ll find compensation in seeing a fellow Argentinian, Crespo, rewarded for his astute work at Al Ain. “I got to know Hernan in London when he was there as a Chelsea player,” says Ardiles, “a good guy, who’s obviously doing a very good job where he is now.”
Ardiles spoke to The National at an event to promote Aguttes Auction House’s June 6 auction, in Paris, of The Golden Ball trophy won by his former Argentina teammate, Diego Maradona at the 1986 World Cup.
“That trophy made him very proud,” Ardiles said of Maradona, “because it was recognition that he was the best player in the world. He knew he was.”
They remained lifelong friends, through Maradona’s rollercoaster playing career and his time in management, which included taking Argentina to the 2010 World Cup. Maradona, who lived in Dubai for many years and spent time as manager of Al Wasl and Fujairah, passed away in 2020, age 60.
“He loved football, and had his heart and soul in the game, so being involved was so important to him,” recalled Ardiles. “Sometimes he was not always surrounded by the best people but he was extraordinary and, in my opinion, he was the best player ever.”
CREW
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Ipaf in numbers
Established: 2008
Prize money: $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.
Winning novels: 13
Shortlisted novels: 66
Longlisted novels: 111
Total number of novels submitted: 1,780
Novels translated internationally: 66
The biog
Born: near Sialkot, Pakistan, 1981
Profession: Driver
Family: wife, son (11), daughter (8)
Favourite drink: chai karak
Favourite place in Dubai: The neighbourhood of Khawaneej. “When I see the old houses over there, near the date palms, I can be reminded of my old times. If I don’t go down I cannot recall my old times.”
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
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Profile box
Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
The Outsider
Stephen King, Penguin
The specs
Engine: 4 liquid-cooled permanent magnet synchronous electric motors placed at each wheel
Battery: Rimac 120kWh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry
Power: 1877bhp
Torque: 2300Nm
Price: Dh7,500,00
On sale: Now
Mohammed bin Zayed Majlis
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
MATCH INFO
Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE
Sheer grandeur
The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.
A clear distinction between the residences and the Raffles hotel with the amenities operated separately.
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
MORE ON INTERNATIONAL JUSTICE
Brief scores:
Manchester City 3
Aguero 1', 44', 61'
Arsenal 1
Koscielny 11'
Man of the match: Sergio Aguero (Manchester City)
Results:
6.30pm: Maiden Dh 165,000 1,400m.
Winner: Walking Thunder, Connor Beasley (jockey), Ahmad bin Harmash (trainer).
7.05pm: Handicap (rated 72-87) Dh 165,000 1,600m.
Winner: Syncopation, George Buckell, Doug Watson.
7.40pm: Maiden Dh 165,000 1,400m.
Winner: Big Brown Bear, Pat Dobbs, Doug Watson.
8.15pm: Handicap (75-95) Dh 190,000 1,200m.
Winner: Stunned, Pat Dobbs, Doug Watson.
8.50pm: Handicap (85-105) Dh 210,000 2,000m.
Winner: New Trails, Connor Beasley, Ahmad bin Harmash.
9.25pm: Handicap (75-95) Dh 190,000 1,600m.
Winner: Pillar Of Society, Pat Dobbs, Doug Watson.
Vidaamuyarchi
Director: Magizh Thirumeni
Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra
Rating: 4/5
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
MATHC INFO
England 19 (Try: Tuilagi; Cons: Farrell; Pens: Ford (4)
New Zealand 7 (Try: Savea; Con: Mo'unga)
The%20specs
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Know your Camel lingo
The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home
Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless
Asayel camels - sleek, short-haired hound-like racers
Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s
Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival