Midfielder Server Djeparov is Lokomotiv's star player and has twice been named Asian Player of the Year. Karim Sahib / AFP
Midfielder Server Djeparov is Lokomotiv's star player and has twice been named Asian Player of the Year. Karim Sahib / AFP
Midfielder Server Djeparov is Lokomotiv's star player and has twice been named Asian Player of the Year. Karim Sahib / AFP
Midfielder Server Djeparov is Lokomotiv's star player and has twice been named Asian Player of the Year. Karim Sahib / AFP

Who are Lokomotiv? A guide to Al Ain’s Asian Champions League quarter-final opponents


John McAuley
  • English
  • Arabic

Want to know more about Al Ain’s Asian Champions League quarter-final opponents? John McAuley has you covered.

Background

Qualified for Asian Champions League by finishing runners-up in the 2015 Uzbek top flight to Pakhtakor. Unbeaten in Group A, Lokomotiv progressed as winners of the pool, making the knockout stages for the first time in the club’s history. Defeated the tournament specialists Al Hilal in the last round, 2-1 on aggregate. Still yet to suffer a loss this campaign.

More from Al Ain v Lokomotiv:

• Build-up: Zlatko Dalic 'not happy' at lack of time to prepare Al Ain for quarter-final first leg

• John McAuley comment: Al Ain have chance to salvage underwhelming 2016 with Champions League success

Star player — Server Djeparov

One of Uzbekistan football’s most recognisable names, the midfielder has twice been crowned Asia’s Player of the Year in 2008 and 2011. Enjoyed multiple successes at Pakhtakor and Bunyodkor, capturing eight Uzbek league titles, while he was also part of championship-winning sides in South Korea and Saudi Arabia. Although aged 33, Djeparov has played an integral role in Lokomotiv’s run to the quarter-finals.

A creative midfielder of significant stock who provides goals and assists, his continued influence was evident in the last-16, second-leg against Al Hilal, when he created both the home team’s goals as Lokomotiv triumphed 2-1 to progress.

Key men

• Ignatiy Nesterov — A hugely experienced goalkeeper at club and international level, he provides reassurance for the team's defence. Has featured in Champions League semi-finals three times previously.

• Timur Kapadze — Another player with substantial experience of Champions League's end stages, he has reached the last-four stage three times as well. Club captain who coaxes and cajoles from midfield.

Manager — Andrey Miklyaev

A success since being promoted from assistant manager in January, both domestically and on the continent. The Uzbek guided Lokomotiv past the group stages — a feat never before achieved by the club — and then masterminded the last-16 victory against 2014 Champions League finalists Al Hilal. Has worked wonders at home, with Lokomotiv riding high at the top of the Uzbek league.

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

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

GOODBYE%20JULIA
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EMohamed%20Kordofani%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ESiran%20Riak%2C%20Eiman%20Yousif%2C%20Nazar%20Goma%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

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.
 

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
UAE currency: the story behind the money in your pockets
Mercedes-AMG GT 63 S E Performance: the specs

Engine: 4.0-litre twin-turbo V8 plus rear-mounted electric motor

Power: 843hp at N/A rpm

Torque: 1470Nm N/A rpm

Transmission: 9-speed auto

Fuel consumption: 8.6L/100km

On sale: October to December

Price: From Dh875,000 (estimate)