When Mahdi Ali sits down to pick his team for Wednesday night’s World Cup qualifier against Malaysia, one name should be the first on the team sheet. And, no, it’s not who you think it is.
For someone whose goal won the UAE a second Gulf Cup of Nations, Ismail Al Hammadi can sometimes seem overlooked, marginalised to the edges of the national team’s recent successes.
This could be about to change for the most in-form player in the country. After a stunning start to the 2015/16 season, the Al Ahli winger is ready to take centre stage.
It has been two-and-a-half years since his 107th-minute goal gave Mahdi Ali’s men a 2-1 extra-time win over Iraq in the Gulf Cup final in Bahrain. Since then, he has continued to be one of the coach’s trusted core, though not always first choice and not always in the thick of the action.
Read more:
– UAE will have ‘opportunity to score many goals’ against Malaysia in World Cup qualifier
– Photo gallery: UAE national football team train for upcoming 2018 World Cup qualifiers
– UAE to play Palestine in World Cup qualifier in West Bank on Tuesday
Al Hammadi’s appearance record at major competitions since Mahdi Ali took over as the senior national coach is a curious one. He has taken part in 15 of 16 tournament matches and yet completed a full match only once.
At the 2013 Gulf Cup he was taken off in all three group matches and did not play in the semi-final win over Kuwait, before coming on in the final to score the winner.
In the same competition the following year, in Saudi Arabia, he again was substituted in all the group matches, introduced in the semi-final defeat against the hosts and taken off again in the third-place play-off win over Oman.
At the 2015 Asian Cup in Australia his role was mostly reversed. He came off the bench five times: in three group matches, the semi-final loss to the hosts and the third-place play-off. Ironically, he completed all 120 minutes in the quarter-final win over holders Japan, which the UAE won on penalties.
Clearly, it is not a matter of trust, as Mahdi Ali continues to select him time and again. Nor is it a fitness issue, at least not entirely.
More likely is that the Emirati coach envisions specific tactical roles for the Ahli winger. For the UAE, Al Hammadi is required, along with his fellow attackers, to be the first line of defence, consistently pressing the opposition in their own half. In addition, as one of the wide attackers in Mahdi Ali’s 4-3-3, he is often tasked with stretching defences from the start. It is no surprise he is often withdrawn once his energies run out.
Alternatively, he brings a dynamism to the team when introduced late in matches and his speed is an ideal weapon to use against tiring opposition defenders, as it proved in the 2013 Gulf Cup final in Manama.
Still, there is little doubt that Al Hammadi does not enjoy the higher profile of teammates Omar Abdulrahman, Ali Mabkhout and even his talented but inconsistent club colleague Ahmed Khalil. Until now.
Al Hammadi has started the season on fire, scoring a hat-trick in the 8-1 Arabian Gulf League thrashing of Fujairah.
Considering he scored only three league goals in each of the previous two league seasons, he looks set to easily beat his best campaign tally, six, which he has achieved twice before.
It is not just the goals that have impressed. It may be early in the season, but his movement has been impressing since the end of 2014/15, especially in Al Ahli’s successful Asian Champions League run.
This season, he has noticeably been on the ball more than in the past, increasingly moving into the centre of the attack rather than hugging the touchline and running down blind alleys, as he was prone to do in the past.
Last Wednesday, he played a central role in Ahli’s excellent 1-0 win over Naft Tehran in the Champions League quarter-final first leg that leaves Al Ahli on the brink of the semi-finals of the continent’s top club competition.
More of this, and he will no longer be in the shadows of Omar and co. And, who knows, he might even play 90 minutes against Malaysia tonight.
akhaled@thenational.ae
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Results
6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m; Winner: Rasi, Harry Bentley (jockey), Sulaiman Al Ghunaimi (trainer).
7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m; Winner: Ya Hayati, William Buick, Charlie Appleby.
7.40pm: Handicap (TB) $135,000 (D) 1,200m; Winner: Bochart, Richard Mullen, Satish Seemar.
8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m; Winner: Magic Lily, William Buick, Charlie Appleby.
8.50pm: Handicap (TB) $135,000 (T) 1,000m; Winner: Waady, Jim Crowley, Doug Watson.
9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m; Winner: Capezzano, Mickael Barzalona, Salem bin Ghadayer.
10pm: Handicap (TB) $175,000 (T) 2,410m; Winner: Eynhallow, Mickael Barzalona, Charlie Appleby.
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
RESULT
Bournemouth 0 Southampton 3 (Djenepo (37', Redmond 45' 1, 59')
Man of the match Nathan Redmond (Southampton)
