On Saturday night, Al Ain will attempt to land a second Asian Champions League crown.
The 2003 champions, the only UAE side to lift the continent’s premier club trophy, must overturn the 2-1 first-leg deficit against Yokohama F Marinos at Hazza bin Zayed Stadium.
However, victory carries with it another reward: whoever prevails in the Garden City will seal a spot at next year's inaugural 32-team Fifa Club World Cup – and thus compete against some of the game’s most prominent clubs.
Here’s the lowdown on the expanded tournament, set for summer 2025.
What is it?
For the first time, Fifa’s Club World Cup will comprise 32 teams – the past 17 editions dating back to 2007, five of which have taken place in the UAE, have featured only seven.
Designed to bring together the world’s leading teams, it aims to pit against one another the most successful clubs from each of the six international confederations: Uefa, South American Football Confederation (Conmebol), Asian Football Confederation (AFC), Confederation of African Football (CAF), Confederation of North, Central America and Caribbean Association Football (Concacaf), and Oceania Football Confederation (OFC).
The places are distributed as follows:
Africa: 4 CAF teams (three via CAF Champions League champions pathway and one via ranking pathway)
Asia: 4 AFC teams (three via AFC Champions League champions pathway and one via ranking pathway)
Europe: 12 Uefa teams (four via Uefa Champions League champions pathway and eight via ranking pathway)
North and Central America, Caribbean: 4 Concacaf teams (all via Concacaf Champions Cup champions pathway)
Oceania: 1 OFC team (via ranking pathway)
South America: 6 Conmebol teams (four via Conmebol Libertadores champions pathway and two via ranking pathway
Host country: One team
Where is it?
The 2025 Fifa Club World Cup will be staged in the United States.
When is it?
The tournament takes place from June 15 to July 13, 2025.
Who has qualified?
As of Saturday, 27 of the 32 teams have been confirmed.
Al Ahly (EGY) – 2020/21 and 2022/23 CAF Champions League winners
Wydad (MAR) – 2021/22 CAF Champions League winners
ES Tunis (TUN) – CAF ranking pathway
Mamelodi Sundowns (RSA) - CAF ranking pathway
Al Hilal (KSA) – 2021 Asian Champions League winners
Urawa Red Diamonds (JPN) – 2022 Asian Champions League winners
Ulsan HD FC (KOR) – AFC ranking pathway
Chelsea (ENG) – 2020/21 Uefa Champions League winners
Real Madrid (ESP) – 2021/22 Uefa Champions League winners
Manchester City (ENG) – 2022/23 Uefa Champions League winners
Bayern Munich (GER) – Uefa ranking pathway
Paris Saint-Germain (FRA) – Uefa ranking pathway
Inter Milan (ITA) – Uefa ranking pathway
Porto (POR) - Uefa ranking pathway
Benfica (POR) – Uefa ranking pathway
Borussia Dortmund (GER) - Uefa ranking pathway
Juventus (ITA) - Uefa ranking pathway
Atletico Madrid (ESP) - Uefa ranking pathway
FC Salzburg (AUT) - Uefa ranking pathway
Monterrey (MEX) – 2021 Concacaf Champions Cup winners
Seattle Sounders (USA) – 2022 Concacaf Champions Cup winners
Club Leon (MEX) – 2023 Concacaf Champions Cup winners
Auckland City (NZL) – OFC ranking pathway
Palmeiras (BRA) – 2021 Conmebol Libertadores winners
Flamengo (BRA) – 2022 Conmebol Libertadores winners
Fluminense (BRA) – 2023 Conmebol Libertadores winners
River Plate (ARG) – Conmebol ranking pathway
Who is still to book their spot?
The five places still open at the tournament will be filled as follows:
1. 2023/24 Asian Champions League winners
2. 2024 Concacaf Champions Cup winners
3. 2024 Conmebol Libertadores winners
4. Conmebol ranking pathway (one team)
5. One team from host country
How will the 2025 Club World Cup format look?
Group stage: eight groups of four teams per group playing in a single-game, round-robin format.
Top two teams per group progress to the round of 16.
A direct single-match knockout stage from last 16 to final.
No third-place play-off.
What they said
Soufiane Rahimi (Al Ain) to Inside FIFA: “Only one step separates us from the [Champions League] title, and indeed it's a great incentive. Winning the title would allow us to participate in many tournaments next year, the most important being the Club World Cup. Every team would like to experience this adventure. We hope, God willing, that we'll be fortunate enough to win the title and participate in that tournament.”
Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
MATCH INFO
Qalandars 112-4 (10 ovs)
Banton 53 no
Northern Warriors 46 all out (9 ovs)
Kumara 3-10, Garton 3-10, Jordan 2-2, Prasanna 2-7
Qalandars win by six wickets
More from Rashmee Roshan Lall
APPLE IPAD MINI (A17 PRO)
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Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
Fifa Club World Cup quarter-final
Esperance de Tunis 0
Al Ain 3 (Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
UAE SQUAD
Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani
Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh
Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani
Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
The specs
Engine: 4.0-litre flat-six
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Hydrogen: Market potential
Hydrogen has an estimated $11 trillion market potential, according to Bank of America Securities and is expected to generate $2.5tn in direct revenues and $11tn of indirect infrastructure by 2050 as its production increases six-fold.
"We believe we are reaching the point of harnessing the element that comprises 90 per cent of the universe, effectively and economically,” the bank said in a recent report.
Falling costs of renewable energy and electrolysers used in green hydrogen production is one of the main catalysts for the increasingly bullish sentiment over the element.
The cost of electrolysers used in green hydrogen production has halved over the last five years and will fall to 60 to 90 per cent by the end of the decade, acceding to Haim Israel, equity strategist at Merrill Lynch. A global focus on decarbonisation and sustainability is also a big driver in its development.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
New schools in Dubai
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
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%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
Asian Champions League, last 16, first leg:
Al Jazira 3 Persepolis 2
Second leg:
Monday, Azizi Stadium, Tehran. Kick off 7pm
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
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
