• Iran's Saleh Hardani, right, and UAE's Abdullah Ramadan battle for the ball during their Asian qualifier for the 2026 World Cup, at Azadi Stadium in Tehran. AP
    Iran's Saleh Hardani, right, and UAE's Abdullah Ramadan battle for the ball during their Asian qualifier for the 2026 World Cup, at Azadi Stadium in Tehran. AP
  • Sardar Azmoun of Iran takes on Yahya Nader of UAE. EPA
    Sardar Azmoun of Iran takes on Yahya Nader of UAE. EPA
  • UAE's Harib Abdalla gets on the ball. AP
    UAE's Harib Abdalla gets on the ball. AP
  • Iran's midfielder Mohammad Mohebi attempts a shot. AFP
    Iran's midfielder Mohammad Mohebi attempts a shot. AFP
  • Iran's Mohammad Mohebbi, left, and UAE's Khaled Ibrahim. AP
    Iran's Mohammad Mohebbi, left, and UAE's Khaled Ibrahim. AP
  • Iran fans take cover from the rain. AFP
    Iran fans take cover from the rain. AFP
  • Iran fans cheer in the stands. AFP
    Iran fans cheer in the stands. AFP
  • Iran fans take cover from the rain. AFP
    Iran fans take cover from the rain. AFP
  • Iran's President Masoud Pezeshkian, centre, looks on. AFP
    Iran's President Masoud Pezeshkian, centre, looks on. AFP
  • Mohammad Mohebi of Iran collides with UAE goalkeeper Khalid Essa. EPA
    Mohammad Mohebi of Iran collides with UAE goalkeeper Khalid Essa. EPA

World Cup qualifiers: UAE misfire in Iran, Salem Al Dawsari revives Saudi Arabia and Kluivert’s tough start


Paul Radley
  • English
  • Arabic

The first side to advance to the 2026 World Cup – other than hosts United States, Canada and Mexico – was decided on Thursday.

Although Japan’s progress to the main event has been serene, the UAE and Saudi Arabia continue to tread a potted path in their qualifying campaigns.

Misfiring UAE

The changes in the fabric of the UAE team have been so dramatic in recent times, that if success does not immediately follow, criticism is inevitable.

The national team gave debuts to two more naturalised Brazilians against Iran in Tehran. Caio Lucas, the free-scoring Sharjah forward, and Lucas Pimenta, the centre-back, are the latest recruits to the big transformation of the national team.

Expecting them both to be up to speed immediately is harsh, but both looked lost at times in a side which misfired when something spectacular was required.

Gaps frequently appeared in the new five-man backline, in which Pimenta was centrally placed. And, as the man furthest forward, Lucas was often left isolated in attack.

The UAE fell a long way short of what was required, and the 2-0 loss could be terminal for their hopes of an automatic top two qualifying berth from this round of Asian qualifying.

With three matches to play, they are nine points behind Iran, and six behind second-placed Uzbekistan, who they host in June. They will need a vast improvement when they face North Korea in Riyadh on Tuesday.

Dynamic Al Dawsari

Saudi Arabia have some momentous challenges ahead in the three group stage fixtures that remain. They face undefeated Japan on Tuesday, and – either side of a game against Bahrain – host Australia on the final match day in June, in what seems likely to be the decisive fixture.

They are still within touching distance of an automatic place thanks to their talisman, Salem Al Dawsari. His goal gave them a 1-0 win over China in Riyadh, which maintains their place in third in the group, a point behind Australia.

The fact Al Dawsari came up with the goods when required was no surprise, but the encounter with China was far from plain sailing.

The home players were visibly upset by a head injury suffered by Ali Lajami, their defender. He was booted in the forehead by Lin Liangming while ducking down to head clear, and was treated on the field for the best part of 10 minutes before being stretchered off.

Liangming was sent off, and the home team regained their poise, with Al Dawsari providing the decisive strike in the second half.

Tough baptism for Kluivert

If the UAE are transitioning to a side with more overseas-born players than has been traditional, then they are not the only ones.

The face of the Indonesian side has also been entirely altered. Their squad for this qualifying window includes more players who were born in Europe than in Indonesia – the majority of whom are from the Netherlands.

If the fact there were so many people of Indonesia-origin in the Netherlands was news to the uninitiated, then probably so, too, was the fact there are so many in Australia.

The stands in Sydney were awash with the red shirts of Indonesia’s national team, and optimism abounded ahead of their game against Australia.

Dutchman Jordi Cruyff is technical advisor to the Indonesian FA, and former Netherlands striker Patrick Kluivert was overseeing his first game in charge. The power of celebrity counted for nothing, though, as they were thrashed 5-1.

Japan sail on

Gianni Infantino, the Fifa president, was poised and ready to get his comms team to press send on the congratulations message to the first side to make it to the World Cup.

On Thursday afternoon, Japan booked their place, alongside hosts United States, Canada and Mexico, when they beat Bahrain 2-0.

“Omedetou [congratulations], Japan, for being the first country to qualify for the Fifa World Cup 26 in addition to the host countries: Canada, Mexico and the United States of America,” Infantino said.

“You deserve this qualification. We all remember the emotions of the last World Cup in Qatar, the emotions that you gave to the entire world in a thrilling qualifying stage, passing the group stage. And we all remember you, as well, as a brilliant co-host of the 2002 Fifa World Cup. See you in North America in 2026.”

Daichi Kamada, the Japan forward, put it in rather less robotic terms. “We know this isn’t normal and we had a lot of trouble qualifying last time,” Kamada said. “We’re relieved and happy.”

Iraq stay in touch

While Japan are World Cup finals regulars, not everyone enjoys such regular passage to the big show.

Iraq have been to the World Cup once before, back in 1986. They had seemed well set for the second qualifying place in their group, behind leaders South Korea, until they fell two goals behind against Kuwait in Basra.

They fought back to force a 2-2 draw with thrilling stoppage time goals from Akam Hashim and Ibrahim Bayesh.

Two dropped points means they dropped behind Jordan on goal difference into third place, but with three games left there is everything to play for.

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The Abu Dhabi Awards explained:

What are the awards? They honour anyone who has made a contribution to life in Abu Dhabi.

Are they open to only Emiratis? The awards are open to anyone, regardless of age or nationality, living anywhere in the world.

When do nominations close? The process concludes on December 31.

How do I nominate someone? Through the website.

When is the ceremony? The awards event will take place early next year.

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

Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

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Updated: March 21, 2025, 9:00 AM