UAE manager Paulo Bento says that while his side are focused on their primary objective of World Cup qualification, they are fully motivated to win the country's first Arabian Gulf Cup title since 2013.
After suffering some poor results in the October international break, the UAE got their bid to reach the expanded 2026 global finals back on track in style last month when they beat Kyrgyzstan 3-0 before hammering Qatar 5-0 in Abu Dhabi.
That spectacular result completed a double for Bento's side who were 2-1 winners in Doha earlier in the campaign, and they will renew hostilities with the Qataris when they get their Gulf Cup Group A campaign under way in Kuwait on Saturday night (11pm).
“I think since the beginning [of my tenure] our task was the World Cup qualifiers, and of course our objective is still to reach the finals,” Bento said when asked of his targets during a pre-match press conference on Friday.
“When we enter this kind of competition [Gulf Cup], we know how important this is for all the countries involved. Even if we have some experience in other competitions, this is also a challenge for us because it's a difficult tournament. All teams want to become the regional champions, and we are going into it with the same ambitions. That’s to win.”
Bento was also quick to dismiss the notion that his side have the upper hand against Qatar, given recent results. Forward Fabio De Lima found the net four times in that 5-0 win in November before celebrating with a McDonald's drive thru. The result cost Qatar boss Marquez Lopez his job just under a year after he took over from Carlos Queiroz.
Luis Garcia, who was assistant to Lopez, is now at the helm and the former Espanyol manager’s first task is to steer his side's Gulf Cup campaign and turn the tables on the UAE in his first official game in charge.
“We shouldn’t think too much of the two previous games. Of course, we won twice against them in the World Cup qualifiers but that doesn’t guarantee a win for us,” Bento said on Friday.
“The result of our last meeting was because of our preparations that went according to our plans, but this is a new game, meaning we go into this match on equal terms.”
While highlighting the success of their forward planning last time out, Bento has had no such luxury this time.
“It was difficult due to the lack of time to prepare the team, to prepare the strategy, as some of the players were involved in playing for their clubs [in the Pro League] until Tuesday," said the Portuguese coach.
“We just met all the players yesterday. We had a training the day before. However, we are not making any excuses, but our goal and our obligation is trying to do our best even in this kind of condition.
“We’ll try to bring the best possible information regarding the opponent, prepare the strategy in two days.
“The training yesterday was important, of course. Today, we cannot make many things because it's the day before the game, but we will try, of course, to do our best in order to get a good result and make a good game, trying to perform.”
Group A
December 21: Kuwait v Oman (9pm UAE)
December 21: UAE v Qatar (11pm)
December 24: Oman v Qatar (6.25pm)
December 24: Kuwait v UAE (9.30pm)
December 27: Kuwait v Qatar (6.30pm)
December 27: UAE v Oman (6.30pm)
Group B
December 22: Iraq v Yemen (6.25pm)
December 22: Saudi Arabia v Bahrain (9.30pm)
December 25: Yemen v Saudi Arabia (6.25pm)
December 25: Iraq v Bahrain (9.30pm)
December 28: Iraq v Saudi Arabia (6.30pm)
December 28: Bahrain v Yemen (6.30pm)
Brief scores:
Huesca 0
Real Madrid 1
Bale 8'
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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The Dictionary of Animal Languages
Heidi Sopinka
Scribe
RedCrow Intelligence Company Profile
Started: 2016
Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel
Based: Ramallah, Palestine
Sector: Technology, Security
# of staff: 13
Investment: $745,000
Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors
First Person
Richard Flanagan
Chatto & Windus
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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The specs
Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now
UAE currency: the story behind the money in your pockets
Remaining Fixtures
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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Afghanistan squad
Gulbadin Naib (captain), Mohammad Shahzad (wicketkeeper), Noor Ali Zadran, Hazratullah Zazai, Rahmat Shah, Asghar Afghan, Hashmatullah Shahidi, Najibullah Zadran, Samiullah Shinwari, Mohammad Nabi, Rashid Khan, Dawlat Zadran, Aftab Alam, Hamid Hassan, Mujeeb Ur Rahman.
'Nope'
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Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
