Mahdi Ali believes the best is yet to come from the UAE national side after guiding them to their first Gulf Cup success in six years.
Ali, who steered the UAE's under-23 team to the London 2012 Olympics last summer, was hailed by his players after Ismail Al Hammadi's extra-time winner gave the national team only their second Gulf Cup title.
Most of that young side have progressed with Ali to the national side, and their efforts were rewarded in front of tens of thousands of cheering Emirati fans in the national stadium in Bahrain.
And afterwards the coach insisted there was more to come from his charges.
"My wish was to see our team perform at a high level, and they did so in this competition," he said.
"The team is progressing — hopefully we still have a chance to be better in the future."
Khamis Ismail believes the result will put paid to any talk of Ali's young side being too inexperienced as they turn their attentions towards the Asian Cup qualifying campaign.
"I thank God for this win, and I thank these fans who never stopped supporting from first whistle to last, and of course I want to thank the coaching staff," he said after the match.
"Today we answered those who thought this team was too young too inexperienced to win here, this tournament is only the start."
Mohanad Salem, the Al Ain defender, started the tournament on the bench before being given his first start against Oman and keeping his place at the heart of Ali's back line.
"In this team there is no reserves, everyone is first choice," he said.
"I thank the coach for giving me my chance. Let's enjoy this victory and go forward from here, to the Asian Cup and ultimately to the World Cup."
The spirit throughout the side was evident, with player of the tournament Omar Abdulrahman hailing the team as the reason behind his success at the competition.
Hakeem Shakeer, the Iraq coach, hailed the new Gulf Cup champions as "the Dream Team" after watching his own highly rated side go down to Al Hammadi's goal.
"We ourselves have a golden generation right now and they contributed a lot to our success in the tournament," said Shakeer.
sports@thenational.ae
Follow us
@SprtNationalUAE
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
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
Best Foreign Language Film nominees
Capernaum (Lebanon)
Cold War (Poland)
Never Look Away (Germany)
Roma (Mexico)
Shoplifters (Japan)
