• Ahmed Barman, left, of Al Ain shadows Al Jazira's Omar Abdulrahman during the Arabian Gulf League football match at Mohamed bin Zayed Stadium in Abu Dhabi. All photos by Pawan Singh / The National
    Ahmed Barman, left, of Al Ain shadows Al Jazira's Omar Abdulrahman during the Arabian Gulf League football match at Mohamed bin Zayed Stadium in Abu Dhabi. All photos by Pawan Singh / The National
  • The match was played in front of empty stands after the FA ordered all UAE matches to be played behind closed doors.
    The match was played in front of empty stands after the FA ordered all UAE matches to be played behind closed doors.
  • Al Ain, in purple, in action against hosts Al Jazira.
    Al Ain, in purple, in action against hosts Al Jazira.
  • Al Ain's Laba Kodjo.
    Al Ain's Laba Kodjo.
  • Al Ain's Caio Canedo, right, shields the ball from Al Jazira's Omar Abdulrahman.
    Al Ain's Caio Canedo, right, shields the ball from Al Jazira's Omar Abdulrahman.
  • Ahmed Barman of Al Ain, left, in action against Al Jazira's Omar Abdulrahman.
    Ahmed Barman of Al Ain, left, in action against Al Jazira's Omar Abdulrahman.
  • Mohamed Abdulrahman, of Al Ain, passes the ball.
    Mohamed Abdulrahman, of Al Ain, passes the ball.

Omar Abdulrahman: Why there is plenty of magic left in UAE's golden boy


John McAuley
  • English
  • Arabic

Omar Abdulrahman's most recent performance for Al Jazira was arguably his best.

Long established as the UAE’s principal playmaker, the sense was his season had yet to truly spark. Then he provided a timely retort to critics.

Abdulrahman starred last month against Al Ain, offering his former club a reminder of what some argued was a past talent. Contributing to all three goals in a 3-1 win, including scoring the equaliser, he added his specialist touch right before the Arabian Gulf League halted amid the pandemic.

The victory reignited Jazira’s late bid for the title, with Abdulrahman at its centre. In a high-stakes encounter, he excelled. Deservedly named man of the match, he was soon championed as the division's player of the round.

Slow return from injury

Nonetheless, the feeling persists that Abdulrahman remains far from his vintage. Not the player voted Asia's best in 2016, or the one integral to Al Ain's four league titles between 2012 and 2018, culminating in a first top-flight-and-President's-Cup double in the club's history.

What's more, not since Abdulrahman sustained a serious, and potentially seismic, injury soon after his move to Al Hilal two summers ago. A third major knee surgery threatened not purely the player's impact in Saudi Arabia  – eventually Abdulrahman played five league matches for the club – but his career, too.

So while his return to the UAE last August was met with substantial fanfare, there was caution. Abdulrahman was a month shy of his 28th birthday, his rehabilitation rumoured to have been anything from requisite to rudimentary.

Slow start & bare stats

Understandably, Jazira eased him into action. Eleven months without a competitive appearance, Abdulrahman was initially restricted to cameo roles: 14 minutes in the season opener against Al Dhafra; 31 against Al Wahda; 10 against Shabab Al Ahli. He didn’t start a league match until the fourth round, away to Khorfakkan.

Consider the season as a whole, and Abdulrahman's numbers hardly betray his talent. In 19 league matches, the UAE's traditionally dominant creator has registered two assists. He has found the net three times.

While goals have never been Abdulrahman’s premium currency – the midfielder said recently he'd rather create than score – he struck five times in 13 matches in 2017/18, six in 22 the previous season.

Fevered debate

The bare statistics this campaign suggest a star has dimmed considerably. With that came the predictable questions: could Abdulrahman still conjure the craft of old? Had he maintained the mastery to set games to his beat?

Just as his display against Al Ain conveyed, he can and he has. The question now is just how regularly?

The season was always going to be one of convalescence and gradual gains, with Abdulrahman requiring time and patience to overcome yet another injury. Given his stature, though, he was never likely to get it.

A graphic detailing Omar Abdulrahman's statistics for Al Jazira this season.
A graphic detailing Omar Abdulrahman's statistics for Al Jazira this season.

Still creative

But positive signs do exist. Abdulrahman has featured in every league match for Jazira, despite completing 90 minutes only 12 times. He has created 46 chances, second in the division only to Balazs Dzsudzsak, the focal point at Ittihad Kalba through the first half of the season and now plying his trade with Al Ain. In contrast at Jazira, Abdulrahman shares some of the creative burden with Kenno and Khalfan Mubarak.

Even so, Abdulrahman creates a goalscoring opportunity every 29.5 minutes. Of the top 10 in that category currently, only Dzsudzsak (27.6 minutes) and Al Ain teammate Bandar Al Ahbabi (27.4 minutes) have a superior output. The gap to fourth is considerable: Al Wahda’s Ismail Matar is next on the list, at 32 minutes.

Spurned opportunities 

Crucially, Abdulrahman would feature much higher in the assists charts had Jazira not been so wasteful. Their shots-to-goals conversion tallies at 15.3 per cent, ranking them six in the league. Abdulrahman’s “expected assists” – the expected number of assists based on the quality of delivery – is 5.95, almost three times more than his actual figure.

Against Al Ain, for example, Mabkhout spurned a glorious chance when put through by Abdulrahman. That said, the midfielder’s assist count still falls way short of his previous best: 16 in 17 matches in 2013/14, or the 12 in 22 matches in 2015/16.

Making an impact

Other metrics convey his capacity to create endures. Abdulrahman ranks first in the division for “through passes” (5.93), second in “passes into penalty area” (8.23) and third in “final-third passes” (13.61), all when measured per 90 minutes. In that first category, his output is almost double the league's next best, while the accuracy of those through balls (nearly one third) is impressive given Abdulrahman’s penchant for the unorthodox.

It underlines Jazira’s dependence on him, underscored by his standing within the game in the UAE. Teammates, whether at Jazira, Al Ain or with the national team, have always looked to Abdulrahman to produce. At times, that bleeds into an over-reliance.

Silencing critics

However, the recent display against Al Ain went some way to allaying doubts. Abdulrahman was always going to require a period of readjustment this season; while familiar with the league, he had joined a new club, who subsequently changed manager - Jurgen Streppel out, Marcel Keizer in - two months into the campaign.

Inevitably, his recovery from injury constituted the greatest question mark. Of course, the league’s current competitive hiatus has come at an unfortunate time for Abdulrahman personally, since he appeared to have found his rhythm.

However, there is enough evidence to indicate he will enjoy a strong conclusion to the season, whenever that eventually plays out. That bodes well not only for the player and the club, but in the long run for the country, too.

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'Ghostbusters: From Beyond'

Director: Jason Reitman

Starring: Paul Rudd, Carrie Coon, Finn Wolfhard, Mckenna Grace

Rating: 2/5

Queen

Nicki Minaj

(Young Money/Cash Money)

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

World Cricket League Division 2

In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.

UAE fixtures

Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.