Ricardo Oliveira, the Pro League's most expensive signing, arrives on Wednesday to rejoin the league-leaders Al Jazira for the second half of the season.
A club official, on condition of anonymity, confirmed the 30-year-old Brazilian's arrival as a replacement for Tony, the Ivorian forward, during the mid-season transfer window, which opened yesterday.
Oliveira was loaned to Sao Paulo after a disappointing first campaign. He scored eight goals in 2009/10 but suffered a leg injury that required surgery. He missed most of the season's second half.
Jazira spent Dh85 million on the former AC Milan, Real Zargoza and Real Betis forward in the summer of 2009, adding him to the shopping spree of the previous year when they spent Dh62m on Rafael Sobis - the previous record signing - also from Betis.
The Abu Dhabi club ended the season by winning the Etisalat Cup but were runners-up for a third consecutive year in the league. However, they are top of the table at the moment, five points clear of their nearest challengers, Baniyas.
Oliveira will join Bare, the Brazilian striker, who moved from Al Ahli in the summer, and Matias Delgado, the Argentine midfielder from Turkish side Besiktas in Jazira's foreign contingent. Tony's future is yet to be decided. He may go to another club; the transfer window open until January 23.
Al Shabab have signed Jociel Ferreira, a 28-year-old Brazilian attacking midfielder, for the injured Julio Cesar. The Dubai club sit mid-table on 16 points, 13 behind Jazira.
Al Ain will be looking to fill in their quota after this week's camp in Abu Dhabi. The nine-time league champions signed Alexandre Gallo, the 42-year-old Brazilian for the remaining six months of the season after sacking Abdulhameed al Mishtiki, the Emirati.
Meanwhile, South Korea will play Jazira in a friendly at the Mohammed bin Zayed Stadium at 6.30pm tomorrow in a tune-up before their Asian Cup campaign in Qatar.
apassela@thenational.ae
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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
WRESTLING HIGHLIGHTS
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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
EXPATS
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CRICKET%20WORLD%20CUP%20QUALIFIER%2C%20ZIMBABWE%20
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