Cosmin Olaroiu will get his last chance to win a continental trophy before taking over as UAE coach when Sharjah play in the AFC Champions League Two final on Sunday.
The Romanian will leave the club in order to oversee the national team’s push for an automatic World Cup qualification place next month.
Before he is installed in that role for vital qualifiers against Uzbekistan, on June 5, and Kyrgyzstan, on June 10, he has one final piece of club business to take care of.
Olaroiu has won 14 major trophies in the UAE, in spells with Al Ain, Al Ahli and Sharjah. All have come in domestic competitions, though.
He came closest to continental success when he took Ahli to their first AFC Champions League final, in 2015. Now he has a final chance with Sharjah in Singapore.
What is it?
The AFC Champions League Two is Asia’s second most prestigious pan-continental club title. In European terms, it would be equivalent to the Uefa Europa League.
Unlike in Europe, where English Premier League giants Manchester United and Tottenham Hotspur will play for that title later in the week, Asia’s version involves some some less well-known participants.
Who is playing?
Sharjah are one of UAE football’s most successful clubs. They clinched a place in the final in the most thrilling fashion possible.
They were 1-0 down deep into stoppage time in their semi-final second leg against Saudi Arabia’s Al Taawoun, before scoring twice to win it.
Their opposition are Lion City Sailors, who became the first side from Singapore to make a continental final after they beat Sydney FC in their semi-final.
Who are the favourites?
Accepted wisdom has it that West Asia’s clubs have started to become the powerhouses of Asian football, after years of dominance by the East zone.
That is based on the inflated salaries sides from the Gulf have been offering players of late.
While that is undeniable when it comes to Saudi Arabian clubs, whether it is the case for everyone else is debatable.
Sharjah do have a squad of more recognisable stars than their hosts. That includes former Benfica players Adel Taarabt and Caio Lucas.
But Lion City Sailors are themselves backed by a billionaire owner, Forrest Li, who was also recently elected president of the Football Association of Singapore.
And their form completely contrasts with that of their guests. The home team clinched their domestic league title on Sunday, with two matches of the season to spare.
Having challenged on multiple fronts, Sharjah’s season has started to falter at the last.
Since Olaroiu was confirmed as the next UAE manager on April 19, they have won just once in six matches.
That included defeat in the President’s Cup final to Shabab Al Ahli, who completed a league-and-up double in the process.
Where is the final being played?
As per the rules of the competition, the venue for the final of Champions League Two alternates between east and west zones on an annual basis.
This time it is the turn of the east, so Lion City Sailors get to host it. Not that preparations for the game were entirely without issues.
What is the stadium like?
It is tempting to suggest the game is the hottest ticket in town, given the temporarily expanded 10,000 capacity Bishan Stadium sold out within a day of the box office opening. But that would not necessarily be true.
Singapore’s 55,000-seater National Stadium would usually host a match of such significance. But it was already booked for a Lady Gaga concert by the time Lion City Sailors earned their place in the final.
Their six Champions League Two home fixtures this season have been staged at the Jalan Besar Stadium. That is a 6,000-capacity multi-sport venue, with an artificial pitch.
Sharjah protested at the idea of the final being staged there. In the end, Bishan Stadium – a different venue elsewhere in the city, with natural grass - was settled on.
It has had a spruce up for the big game, reportedly at a cost of $770,000. Three temporary stands have been erected, increasing the stadium’s capacity to 10,000.
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Name: Kumulus Water
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Labour dispute
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Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq
Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi
Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag
Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC
Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC
Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan
Venue Sharjah Cricket Stadium
Format 10 overs per side, matches last for 90 minutes
Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals
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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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A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
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