Baniyas’ Argentine midfielder Gaston Suarez goes on the attack in their 2-1 win over Al Ain in the Arabian Gulf League at the Hazza bin Zayed stadium on Tuesday, March 17. Courtesy PLC
Baniyas’ Argentine midfielder Gaston Suarez goes on the attack in their 2-1 win over Al Ain in the Arabian Gulf League at the Hazza bin Zayed stadium on Tuesday, March 17. Courtesy PLC
Baniyas’ Argentine midfielder Gaston Suarez goes on the attack in their 2-1 win over Al Ain in the Arabian Gulf League at the Hazza bin Zayed stadium on Tuesday, March 17. Courtesy PLC
Baniyas’ Argentine midfielder Gaston Suarez goes on the attack in their 2-1 win over Al Ain in the Arabian Gulf League at the Hazza bin Zayed stadium on Tuesday, March 17. Courtesy PLC

Baniyas and Al Jazira battle for top spot as AGL season heads into home stretch


Amith Passela
  • English
  • Arabic

Baniyas and Al Jazira, the top two teams in the Arabian Gulf League, face big tests when the teams return to action for matchweek 23 after the two-week international break.

Baniyas, who are on top of the table, travel to Sharjah while Jazira, a point behind them in second, will be at home to Al Wasl at Mohamed bin Zayed stadium on Saturday.

Jazira lost the lead after going down to Abu Dhabi rivals Al Wahda 2-0 and Marcel Keizer’s men cannot afford to drop more points at this critical stage with four rounds left.

“We are reaching the end of league season and every game is important for us, starting with the match against Wasl,” Keizer said at the pre-match conference.

“Wasl are strong opponents but we are ready for them on Saturday. We will play our own game.

“The players have been training well since they returned from the national team duty. We couldn’t do any tactical work on what we would be doing against Wasl but we still have a couple of days to do that.

“The squad has been together for a long time and it won’t take much time for them to adapt to the game plans.”

On Friday, Hatta make the long journey to Al Dhafra, Shabab Al Ahli will be at home to Fujairah, Wahda host Kalba and Al Ain meet Al Nasr at the Hazza bin Zayed stadium.

Dhafra can move to safety if they can win full points against Hatta, who can’t afford any slip-ups, while victory for Shabab Al Ahli will strengthen their chances of a top four finish.

Nasr (39) occupy fifth spot and they are two points ahead of the sixth placed Al Ain. Wahda are in seventh and full points against Kalba can also keep them in the race for a top four finish.

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

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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

'Top Gun: Maverick'

Rating: 4/5

 

Directed by: Joseph Kosinski

 

Starring: Tom Cruise, Val Kilmer, Jennifer Connelly, Jon Hamm, Miles Teller, Glen Powell, Ed Harris

 
Company%20Profile
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MO
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Company%20profile
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What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.