DUBAI // If there is a secret behind their recent overwhelming dominance of West Asian rugby, then Jebel Ali Dragons are going to great lengths to hide it.
Two seasons ago, they won three major trophies. Then their captain, Paul Hart, and coach, Shane Thornton, ceded their powers.
They repeated the feat last season. And now the triumphal captain-coach combination of Taif Al Delamie and Ross Mills are no longer in office.
Nick Taylor, newly appointed as Dragons captain this summer, and the group of player-coaches who have replaced Mills, might wonder what the best plan of attack is now. Trophy-winning seems to be a dangerous proposition at the Centre of Excellence.
“It is a tough gig for me, but for everyone as well, following what has been done the past two years,” said Taylor, the Dragons No 8 who is a PE teacher at Deira International School.
“But you can only be motivated by going one better. I don’t think we actually did that well in the Top Six.
“We lost three or four games and were touch and go for that [West Asia] final. That is an area we can improve massively. I think there is a lot to improve on from last year, and with the squad we have we should do well.”
Taylor, who played in the third tier of English domestic rugby before moving to the UAE to teach, was one of the outstanding players in the treble win last season, his debut campaign with the club.
He was enlisted as captain in the off-season, and he is happy he will have the team’s coaches, Sean Crombie and Murray Strang, on the field with him.
“With Murray and Sean, we have two player-coaches who are big voices as well,” Taylor said.
“Having those two around, my role is quite easy. I get on really well with the boys and I was really flattered to be asked to do it.”
The champions face Xodus Wasps, who lost all their Premiership matches last season, in tonight's season opener at The Sevens, Dubai.
Martin Southern, the Wasps director of rugby, is sanguine about his side’s chances.
“This will be a good benchmark for us, playing against the Dragons,” Southern said. “You might as well test yourself against the best. We are looking for the forwards to deliver set piece ball to give our backs the opportunity to play and to add some grit and edge to our defence.”
pradley@thenational.ae
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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
