Every time Kuwait have come to Bahrain for the Gulf Cup, they have returned home with the winner's trophy.
Three of Kuwait's 10 Gulf Cup triumphs have occurred in Bahrain - in 1970, 1986 and 1998 - but as the defending champions return to their favourite hunting ground, they are far from favourites.
Kuwait endured a disappointing 2012, when they were knocked out of the running for a place in the final round of Asian qualifying for the 2014 World Cup and, last month, as hosts and defending champions of the West Asian Football Championship, they failed to progress beyond the group stage of the tournament.
Before that, in August, the Kuwait players and fans received the shocking news of an attempt on the life of their national-team coach, Goran Tufegdzic.
The Serb was shot in his homeland by an 86-year-old neighbour over a property dispute and spent several days in intensive care.
Tufegdzic has recovered from the attack and is ready to defend the title he won in Yemen in 2010.
"I promise the Kuwaiti fans we will do our best to keep the title we won in 2010," he said.
"I have complete faith in my players to achieve the results we need.
"In the Gulf Cup, there are never any favourites and predictions never work, but we do fancy our chances and we will do our best."
Kuwait will face lightly regarded Yemen in their opening game on Sunday but it is their third and final group game, against Saudi Arabia on January 12, that Tufegdzic is most excited about.
"It is a big game, a Gulf derby," he said. "Besides, it is also a revenge match for us as they beat us the last time we played against them."
Kuwait have come to Bahrain from Abu Dhabi, where they were camping since December 22.
The team, however, did not play a single friendly game during their stay in the UAE capital and analysts have expressed their concerns about the team's readiness.
Sheikh Talal Fahad Al Sabah, chief of the Kuwait Football Association, conceded his team's lead-up to the Gulf Cup has been far from ideal.
"We send out invitations to many teams for playing a friendly match in Abu Dhabi, but could not reach an agreement because of high financial demands by some," he said.
"Some others were busy or already booked."
HAKEEM SHAKER HAS LIFTED IRAQI SPIRITS
If their 2007 Asian Cup triumph is any indication, Iraq seem to be at their best when fighting with their backs to the wall.
Six years ago, they brought joy to a war-ravaged nation by defeating Saudi Arabia 1-0 in the final of the continent's biggest tournament.
This time, it is a war from within that the striker and captain Younis Mahmood and his band have to overcome.
Iraq's preparations for the Gulf Cup have been in disarray, with manager Zico leaving in November over the non-payment of his salary. The Iraq Football Federation waited till last week to announce Hakeem Shaker as his successor.
At 92nd in the world, Iraq are still the highest-ranked team in the Gulf, but Zico's radical team selections, when he banished veterans like Mahmood, Qusay Muneer and Nashat Akram from the squad, had sent the team on a downwards spiral.
Shaker arrested that slide while serving as interim coach and took Iraq to the finals of the West Asian Championship in Kuwait last month. Noor Sabri, the Iraq goalkeeper, has already warned the team's "fighting spirit" will be their biggest weapon in Bahrain.
On the other side of the touchline, while the other seven teams in the competition consider themselves candidates for a championship, the Yemen coach Tom Saintfiet has set his side a modest target.
Yemen have been competing in the Gulf Cup since 2003, but they have yet to win a game. Saintfiet wants to end that wait in Bahrain.
Yemen have played 18 matches across five editions of the tournament and lost 15 of them, and their task will not be easier this time, placed in a group that includes Kuwait and Iraq, teams who have accounted for 16 of the 20 Gulf Cup titles.
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Match statistics
Abu Dhabi Harlequins 36 Bahrain 32
Harlequins
Tries: Penalty 2, Stevenson, Teasdale, Semple
Cons: Stevenson 2
Pens: Stevenson
Bahrain
Tries: Wallace 2, Heath, Evans, Behan
Cons: Radley 2
Pen: Radley
Man of the match: Craig Nutt (Harlequins)
Sinopharm vaccine explained
The Sinopharm vaccine was created using techniques that have been around for decades.
“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.
"What is left is a skeleton of the virus so it looks like a virus, but it is not live."
This is then injected into the body.
"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.
"You have to be exposed more than one time to what we call the antigen."
The vaccine should offer protection for at least months, but no one knows how long beyond that.
Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
“Since it is inactivated, it will not last forever," she said.
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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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Rating: 1/5
