Bert van Marwijk after signing his contract to become the new manager of the UAE national team. Courtesy UAE FA
Bert van Marwijk after signing his contract to become the new manager of the UAE national team. Courtesy UAE FA
Bert van Marwijk after signing his contract to become the new manager of the UAE national team. Courtesy UAE FA
Bert van Marwijk after signing his contract to become the new manager of the UAE national team. Courtesy UAE FA

Bert van Marwijk officially begins second stint as UAE manager after signing contract


John McAuley
  • English
  • Arabic

Bert van Marwijk has officially begun his work as UAE national team manager after signing the contract for his return to the role on Thursday.

The Dutchman, who managed the UAE for nine months last year, agreed earlier this week to succeed Jorge Luis Pinto, after the Colombian left his position last month without having managed a competitive match. His tenure lasted five months.

Van Marwijk, 68, met with FA president Sheikh Rashid bin Humaid Al Nuaimi to discuss his remit, which includes guiding the UAE through the final four qualifiers of the second round of World Cup qualification. Those fixtures take place in March and June.

Van Marwijk is to attend two matches in Round 10 of the Arabian Gulf League, taking in Al Wasl against Al Jazira on Thursday night and Al Nasr against Al Ain on Friday. Both matches will be played in Dubai.

Appointed initially in March last year, Van Marwijk was dismissed the following December after the UAE’s group-stage exit from the Gulf Cup of Nations.

At the time, the national team were fourth in Group G of World Cup qualification, five points off leaders Vietnam. However, they have a game in hand over their rivals. Given the pandemic, no qualifiers have been played since.

Van Marwijk, who masterminded Saudi Arabia’s qualification for the 2018 World Cup, was originally succeeded by Ivan Jovanovic, but the former Nasr manager left in April without taking charge of a match. Van Marwijk is expected to organise a training camp in Dubai early next month.

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

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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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