ABU DHABI // Josef Hickersberger described it as "one of the best matches I've seen in the last two years in the UAE", a statement which begged two questions:
Which game was better than Al Wahda's riveting 2-2 draw with Al Jazira on Friday night? And can the two Abu Dhabi clubs provide a similar level of skill and entertainment on April 11 when they meet in the President's Cup final?
"It was a very good game between two big clubs," said Abel Braga, Hickersberger's opposite as the Jazira coach. "It was a good result for both teams."
All four goals were well-earned. Both sides led. Each had thousands of vocal supporters among the noisy crowd of 9,463 at Al Nahyan Stadium. The match was physical but had very little diving.
And when it was over, at least four players on each team swapped shirts, an unusual sight at a league game but perhaps one that reflected the respect between the teams, one the defending Pro League champions, the other the front-runners for the 2011 title, who have twice played out draws in the league this season.
"It was a big game for both teams and both teams played very hard," Hickersberger said. "But it was a fair game, too; no bad fouls. It was an open game and nice to watch, and I hope everyone felt that way."
More than bragging rights in the capital were at stake. Jazira have fallen just short of their first league title so many times that any lost points are rued. But Braga's side trailed 1-0 in Wahda's stadium and could not feel too badly about leaving with a point. They remain unbeaten in 14 matches this season, and have not lost in 22 league games going back to a 2-1 defeat at Wahda on February 14, 2010.
Mohammed al Shehhi, the national team midfielder, was as active as he has been in recent years and scored the first goal for Wahda. Jazira responded with goals by their Brazilian forwards, Bare's coming on a show of power when he shrugged of Hamdan al Kamali in the box, and Ricardo Oliveira's as he pushed a shot into the goal on a splendid through pass from Ibrahim Diaky.
Wahda scored a minute later when Mahmoud Khamis crossed to Ismail Mater, who headed home from 10 yards.
"We made one big mistake: we were too happy after scoring our second goal and let them get their second," Braga said.
Wahda have struggled to find their stride this season but have looked more formidable in their past three games, an Asian Champions League draw away to Persepolis of Iran; a 2-1 victory over Al Wasl in the President's Cup semi-finals and the tie with Jazira.
Hickersberger said: "We will face Jazira again in the President's Cup final, and after this game we feel like we are on the same level and can capture the President's Cup from them."
poberjuerge@thenational.ae
The bio:
Favourite film:
Declan: It was The Commitments but now it’s Bohemian Rhapsody.
Heidi: The Long Kiss Goodnight.
Favourite holiday destination:
Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.
Heidi: Australia but my dream destination would be to go to Cuba.
Favourite pastime:
Declan: I love brunching and socializing. Just basically having the craic.
Heidi: Paddleboarding and swimming.
Personal motto:
Declan: Take chances.
Heidi: Live, love, laugh and have no regrets.
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
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
MATCH INFO
Manchester City 2 (Mahrez 04', Ake 84')
Leicester City 5 (Vardy 37' pen, 54', 58' pen, Maddison 77', Tielemans 88' pen)
Man of the match: Jamie Vardy (Leicester City)
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
Manchester United 1 (Greenwood 77')
Everton 1 (Lindelof 36' og)
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars
Expo details
Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia
The world fair will run for six months from October 20, 2020 to April 10, 2021.
It is expected to attract 25 million visits
Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.
More than 30,000 volunteers are required for Expo 2020
The site covers a total of 4.38 sqkm, including a 2 sqkm gated area
It is located adjacent to Al Maktoum International Airport in Dubai South
