Al Hilal have slammed the Asian Football Confederation for their "inflexibility" after the reigning champions were kicked out of Asian Champions League because they were only able to muster 11 players for their final group fixture.
The Saudi club, who had already qualified for the last 16, said they had been determined to defend their title despite 30 players and staff becoming infected by Covid-19 in the Qatar hub where Asia's premier club competition resumed last week.
"The board of directors ... sought to work on a number of methods that preserve Al Hilal's right to compete without any disorder to the tournament," the Riyadh-based club said in a statement.
"All these requests were rejected by the AFC, in spite of facing compelling circumstances that require greater flexibility from the AFC in assessing the situation."
Among the suggestions rejected by the AFC, they said, were that they would forfeit their final group match against Shabab Al Ahli Dubai but not their place in the competition, as well as a one-day postponement of Wednesday's fixture.
They also suggested the knockout stages, scheduled to start on Sunday, should be put back "in light of the outbreak of Covid-19 at the level of the whole tournament, not just Al Hilal".
The AFC said when announcing Al Hilal's exit that they had already allowed the club to bring in players to replace some of those who had contracted the virus and that a postponement would have a "huge negative impact" on the schedule.
Al Hilal also said the competition rules demanding matchday squads of 13 players contravened FIFA's "basic law of the game" that only 11, including one goalkeeper, were required to contest a football match.
The board said they were considering submitting a protest to the "judicial authorities" to "preserve the club's rights at the official authorities".
Al Hilal's departure means Shabab Al Ahli Dubai qualify for the knockout stage from Group B along with Uzbeki club Pakhtakor, who beat Iran's Shahr Khodro 1-0 in their final round robin match in Doha on Wednesday.
Group A, which was reduced to three teams when Emirati club Al Wahda were kicked out before the resumption after an outbreak of COVID-19 in their squad, also concluded on Wednesday.
Iran's Esteghlal beat Saudi group winners Al Ahli 3-0 at Al Janoub Stadium to secure second spot and a place in the knockout stages ahead of Iraqi champions Al Shorta.
Al Ahli will play Shabab Al Ahli Dubai in the first round-of-16 clash on Sunday at Al Janoub Stadium before Pakhtakor take on Esteghlal in the later match.
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A foster couple or family must:
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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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