On the face of it, it is a mismatch in terms of firepower. The 25-man squad Scotland pick their XI from for Thursday’s play-off for one of the last four remaining places at next summer’s European championship have a combined 24 international goals between them. Up front for Serbia, their opponents in Belgrade, is a centre-forward with 36 goals from his 59 caps.
The last 13 of Aleksandar Mitrovic’s strikes for his country have come from his last 11 internationals. It has been a peak year, coinciding with his emerging as the leading scoring in last season’s English Championship for Fulham who, for the second time in three years, won promotion to the Premier League on the back of Mitrovic’s marksmanship.
Granted, the 26-year-old has tended to find defences harder to unpick in England’s top division, and a career of several yo-yos between Championship and Premier League, with both Fulham and Newcastle United means Mitrovic is sometimes viewed as a specialist in second-tier success.
That need not be a slight on his abilities. “The Championship is the most attritional league probably in the world,” according to Scotland manager Steve Clarke, who selects several of his players from that division.
Attrition is Mitrovic’s sphere. He is physically imposing, pugnacious, a target man of old-fashioned virtues, strong in the air, with sharp elbows and a barrel chest. He has achieved a cult status at Fulham, and an authority with Serbia that shapes the way they attack.
Three more international goals and ‘Mitro’ will become the all-time highest scorer since Serbia became independent of Montenegro for football purposes in 2006. Success on Thursday and he would expect to enter his first Euros with that badge of honour fixed proudly to his broad torso.
The first colleague Mitrovic thanks if and when he reaches that milestone would be Dusan Tadic, the Ajax playmaker, key service-provider to Serbia’s target man. Four of Mitrovic’s last seven international goals have been set-up by Tadic. If Scotland are to shackle the Serbs, that connection likely needs severing.
“We need to be switched on defensively,” said Scotland captain Andy Robertson. “Mitrovic and Tadic can, in the blink of an eye, make something special happen.”
Scotland centre-half Liam Copper put it more bluntly. "Mitrovic is big and horrible and tough to play against," Cooper, a regular combatant in contests across Championship and Premier League between Cooper's United and Fulham, told The Daily Record.
The Scots recognise their underdog status. Not since the 1998 World Cup have they reached a major tournament finals. In that time Yugoslavia, including Serbia; then Serbia and Montenegro; and then a sovereign Serbia, have appeared at three World Cups and a European championship. Thursday's duel is between a team ranked 30th in the world by Fifa and visitors ranked 45th.
But there is a cautious optimism from the Scots. Under Clarke, appointed last year, Scotland have become harder and harder to beat.
They take a run of eight matches without defeat to the Red Star stadium.
While there may be no devastating penalty-box predator, no Mitrovic, among the likes of Lyndon Dykes, Callum Paterson, Oli McBurnie, Oliver Burke and Leigh Griffiths, they are well marshalled, tenacious, and capable of holding their nerve.
Scotland are in the final of this Uefa play-off path after a penalty shoot-out with Israel settled a stagnant 0-0 over 120 minutes.
Serbia took a more rollercoaster route, taking a lead, set up by Mitrovic, late on in their semi-final against Norway, conceding an equaliser two minutes from the end of normal time and winning 2-1 thanks to an extra-time goal from Sergej Milinkovic-Savic, the second of the match for the Lazio midfielder.
Milinkovic-Savic is among a clutch of players who won the under-20 World Cup with Serbia in 2015 and their generation expects to make an impact at a major tournament at some stage. The last senior World Cup was not it, Serbia ousted at the group phase.
Scottish impatience for creating memories on the big stage is far greater. Clarke, 57 years old and a grandfather, noted: “I was still playing the last time Scotland qualified. So it’s a very, very long time ago.
“There is a generation that has definitely missed that atmosphere and feeling you get as a nation when you get to one of these tournaments, that proud feeling. Hopefully this group can deliver.”
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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'Jurassic%20World%20Dominion'
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THE SPECS
Engine: 6.75-litre twin-turbocharged V12 petrol engine
Power: 420kW
Torque: 780Nm
Transmission: 8-speed automatic
Price: From Dh1,350,000
On sale: Available for preorder now
FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place play-off
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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
The specs
Engine: 3.0-litre flat-six twin-turbocharged
Transmission: eight-speed PDK automatic
Power: 445bhp
Torque: 530Nm
Price: Dh474,600
On Sale: Now
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
UAE currency: the story behind the money in your pockets