The next phase of UAE's mission to qualify for the 2026 World Cup has been set up with the national team drawn to face Qatar and Oman in the fourth round of Asia qualifying.
The UAE had qualified for the final round of a complicated qualification process after failing to make the cut in the previous round.
In June, new coach Cosmin Olaroiu had a great chance to secure qualification soon after taking over the team. However, the UAE were held to a 0-0 draw by Uzbekistan in a crucial third-round qualifier in Abu Dhabi. Victory there would have handed them a spot in the World Cup finals.
However, now the UAE will have to go through another round of qualification for next year's expanded 48-nation tournament that takes place in the US, Canada and Mexico.
The winners of the three-team groups - matches for which will be played in October - will join the already-qualified Australia, Japan, South Korea, Uzbekistan, Iran and Jordan at next year's finals.
Saudi Arabia host Group A and open against Indonesia on October 8. Indonesia then play Graham Arnold's Iraq on October 11 before the kingdom and Iraq face off on October 14.
Group B hosts Qatar, who had successfully hosted the 2022 World Cup, will take on Oman in their first game on October 8. UAE take on Oman on October 11, with Qatar and the UAE meeting on October 14.
The nations finishing in second place in each group will advance to a further round of qualifying, which will be held over two legs in November on a home-and-away basis.
Asia has been granted eight guaranteed berths at the finals. A possible ninth berth is available to the winner of November's match-up via an intercontinental playoff in March.
While it is a complicated route to the finals, UAE forward Caio Canedo said the team remains confident.
“There is a feeling of disappointment because only the victory mattered, but we can still go to the World Cup, just in a different way,” Canedo had said after the match against Uzbekistan.
“If you see the players now, nobody is happy. But we have to believe in the project, we have to believe in the new coach, a great coach with new ideas.
“It is still the beginning, with a new project and ideas and we are all working together. We have got to keep going. We still have another way to go through.”
There is also the larger issue of discipline that needs attention. Ahead of their final match of the third round of Asian qualifying, two key players were thrown out of the squad and heavily fined for disciplinary issues.
Khaled Al Dhanhani and Sultan Adil were stood down from the squad travelling to Kyrgyzstan and also banned from domestic football for five matches for an unspecified “violation”.
UAE coach Olaroiu had said discipline was paramount. “It is always disappointing to have to make this kind of a decision, but when the players come to play for the national team, they have to understand it is not about themselves,” the Romanian said.
“I told them before the first game: this shirt that we wear is more than ourselves. We are carrying the responsibility for a million people."
Killing of Qassem Suleimani
Killing of Qassem Suleimani
The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
COMPANY%20PROFILE
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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
Two-step truce
The UN-brokered ceasefire deal for Hodeidah will be implemented in two stages, with the first to be completed before the New Year begins, according to the Arab Coalition supporting the Yemeni government.
By midnight on December 31, the Houthi rebels will have to withdraw from the ports of Hodeidah, Ras Issa and Al Saqef, coalition officials told The National.
The second stage will be the complete withdrawal of all pro-government forces and rebels from Hodeidah city, to be completed by midnight on January 7.
The process is to be overseen by a Redeployment Co-ordination Committee (RCC) comprising UN monitors and representatives of the government and the rebels.
The agreement also calls the deployment of UN-supervised neutral forces in the city and the establishment of humanitarian corridors to ensure distribution of aid across the country.
