Hajime Moriyasu, the Japan coach, said his side will have to improve if they are to claim a fifth Asian Cup title, after they struggled past Turkmenistan 3-2 in their tournament opener.
The disparity between the resources of the two sides is vast. Japan have won this competition more times than any other, and have brought a squad to the UAE that includes players employed in the top leagues of Germany, Spain, England and France, as well as their own lucrative J-League.
By contrast, just three of Turkmenistan’s 23-man squad ply their trade outside of the Central Asian nation, which ranks among the continent’s most sparsely populated countries.
Arslan Amanov, their captain, showed just why his own Uzbek employers decided to take him across the border to play in their league instead.
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Amanov gave the Turkmen a shock 1-0 lead at half-time in the Group F opener, having earlier done his best to set up a goal for Mekan Saparov, only for the defender to head over from underneath the Japan crossbar.
Japan brought their class to bear after the break, though. Yuya Osako, the Werder Bremen forward, scored twice, and Ritsu Doan, who plays in the Netherlands for Groningen, added a third.
Ahmet Atayev added a second for Turkmenistan from the penalty spot, but Japan took the three points following the 3-2 win.
“As the first match of our tournament it was predictable it would be a difficult match,” Moriyasu said.
“We shared with the team that it would be a tough match and it happened, as we predicted.
“The good thing today was that we won, and that we could deliver the victory to the supporters here in UAE, and back home.
“We made the game difficult because we went behind [in the first half]. We need to improve both in attack and defence in the next game.”
Moriyasu acknowledged that the 3pm kick off time had affected his side. Although the attendance at Al Nahyan Stadium in Abu Dhabi was officially registered as 5,725 by the end of the game, it was some way short of that at kick off, and the Japanese players seemed to take their time turning up, too.
“Our training match and our official training [on Tuesday] was at 4pm, so we were prepared for the heat, but it was a little difficult,” Moriyasu said.
“We had some players coming back from the Japanese league and others coming back from European leagues. This was something we knew before the game, and I’m sure we can improve before the next match.”
Turkmenistan’s valiant display was all the more impressive considering the limited experiences their players have had of football beyond their borders.
While just three play outside the country, 11 players in the Turkmenistan squad are drawn from the same club, the champion side Altyn Asyr.
Yazguly Hojageldiyev, the Turkmenistan coach, says the performance against Japan shows football in his country is not to be underestimated.
“Most of the players play domestically, but there are enough games for the players,” Hojageldiyev said.
“For example, the local team Altyn Asyr was in the final of the AFC Cup. These kind of results shows we have the strength to participate in these kind of competitions.
“We are showing results while playing against good teams – the Iran draw [in a practice match], and today against Japan, even though we lost.
“We knew the Japanese team would control the ball a lot, but well done to the guys, they did their best.
“In the first half, we showed a really good performance, but in the second half [they lost out], because of bad luck and losing concentration.”
Hojageldiyev insists his side remain optimistic about reached the second round of the competition for the first time, in their second appearance at the Asian Cup.
They face neighbours Uzbekistan next, at the Maktoum Stadium in Dubai on Sunday, while Japan will face Oman at Zayed Sports City on the same day.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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The five pillars of Islam
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
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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Engine: four-litre V6 and 3.5-litre V6 twin-turbo
Transmission: six-speed and 10-speed
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Torque: 385 and 650Nm
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Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
UAE squad
Esha Oza (captain), Al Maseera Jahangir, Emily Thomas, Heena Hotchandani, Indhuja Nandakumar, Katie Thompson, Lavanya Keny, Mehak Thakur, Michelle Botha, Rinitha Rajith, Samaira Dharnidharka, Siya Gokhale, Sashikala Silva, Suraksha Kotte, Theertha Satish (wicketkeeper) Udeni Kuruppuarachchige, Vaishnave Mahesh.
UAE tour of Zimbabwe
All matches in Bulawayo
Friday, Sept 26 – First ODI
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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