• Khamzat Chimaev celebrates after his knockout victory over Gerald Meerschaert in their middleweight bout during UFC Fight Night in Las Vegas, Nevada. Zuffa LLC
    Khamzat Chimaev celebrates after his knockout victory over Gerald Meerschaert in their middleweight bout during UFC Fight Night in Las Vegas, Nevada. Zuffa LLC
  • Khamzat Chimaev punches Gerald Meerschaert. Zuffa LLC
    Khamzat Chimaev punches Gerald Meerschaert. Zuffa LLC
  • Khamzat Chimaev of Chechnya punches Gerald Meerschaert. Zuffa LLC
    Khamzat Chimaev of Chechnya punches Gerald Meerschaert. Zuffa LLC
  • Khamzat Chimaev has Gerald Meerschaert on the floor in a bout that lasted 17 seconds. Zuffa LLC
    Khamzat Chimaev has Gerald Meerschaert on the floor in a bout that lasted 17 seconds. Zuffa LLC
  • Khamzat Chimaev in action against Gerald Meerschaert. Next stop could be Fight Island in Abu Dhabi. Zuffa LLC
    Khamzat Chimaev in action against Gerald Meerschaert. Next stop could be Fight Island in Abu Dhabi. Zuffa LLC
  • Khamzat Chimaev celebrates after his knockout victory over Gerald Meerschaert in their middleweight bout during UFC Fight Night in Las Vegas, Nevada. Zuffa LLC
    Khamzat Chimaev celebrates after his knockout victory over Gerald Meerschaert in their middleweight bout during UFC Fight Night in Las Vegas, Nevada. Zuffa LLC

Fight Island: 'Special' Khamzat Chimaev wins in 17 seconds and next stop could be Abu Dhabi


John McAuley
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Dana White says Khamzat Chimaev could compete on the upcoming Fight Island in Abu Dhabi after “maybe the most special fighter I've ever come across" took 17 seconds to win on US debut on Sunday.

Appearing in the UFC for only the third time – a stretch spanning 66 days – Chimaev knocked out the vastly experienced Gerald Meerscheart with a flush right hand early in the first round at the Apex in Las Vegas. It earned the unbeaten Chechnya-born fighter, 26, a third successive performance-of-the-night bonus.

With the win, Chimaev lifted his overall record to 9-0, and could now return before his scheduled bout with Brazilian Demian Maia in Las Vegas at the end of October.

Asked about the chances of Chimaev fighting on Fight Island 2, which begins in Abu Dhabi on Sunday and runs until October 24, UFC president White said: “Good. The chances are good. The guy wants to fight again. It just took him 17 seconds.

“He didn’t really have a lot of time to train; we flew him in here. It’s been crazy since that kid’s been here. He was training out in a parking lot. He’s a fascinating human being. And yes, if I can turn him around on Fight Island I will.

“The guy’s special. I’ve been in this game my whole life, I’ve never seen anything like him. He’s special. He’s different. He wants to fight again. I’ve never been in a position where I’m like ‘who’s next? How do we get him a fight? How do we get him over here?’

“It’s fun and I like it. When you’re a fight fan, this is the type of guy you love to watch and follow and hate, whatever it might be. This guy is one of the most special fighters I’ve ever seen, if not the most special I’ve ever come across.”

Chimaev in Abu Dhabi

  • Khamzat Chimaev celebrates after his TKO victory over Rhys McKee in their welterweight fight on Fight Island in July 26. Zuffa LLC
    Khamzat Chimaev celebrates after his TKO victory over Rhys McKee in their welterweight fight on Fight Island in July 26. Zuffa LLC
  • Khamzat Chimaev improved his MMA record to 8-0. John McAuley / The National
    Khamzat Chimaev improved his MMA record to 8-0. John McAuley / The National
  • Khamzat Chimaev punches Rhys McKee. Getty
    Khamzat Chimaev punches Rhys McKee. Getty
  • Khamzat Chimaev takes down John Phillips in their middleweight bout on Fight Island, also in July. Getty
    Khamzat Chimaev takes down John Phillips in their middleweight bout on Fight Island, also in July. Getty
  • Khamzat Chimaev of Czechia secures choke submission against John Phillips. Getty
    Khamzat Chimaev of Czechia secures choke submission against John Phillips. Getty
  • Khamzat Chimaev and John Phillips face off on Yas Island. Getty
    Khamzat Chimaev and John Phillips face off on Yas Island. Getty

Chimaev debuted in the UFC in Abu Dhabi in July, when he fought twice in quick succession, once at middleweight and the other at welterweight. Brushing aside his two opponents, he made UFC history for the quickest turnaround between wins, at 10 days.

"I don't know what to do with him," White said on Sunday. "He might fight before Maia and fight Maia, too. Maia might not be ready for this kid. What's crazy about his win tonight... he knocked out a guy who's 185lbs with one punch. He’s a 170-lber.

"I’m telling you, the guy is like nothing I've ever seen before. Special."

On whether Chimaev could soon go up against the likes of No 3-ranked welterweight Leon Edwards, White said: “I don’t know yet. If he’s going to fight a guy like that and you’re breaking into the top five, you give the guy a full camp.

“Listen, everybody thought the hype train was over tonight, and we’re going to throw him in with a top-5 guy? To take a guy that fast and just throw him into the top five, maybe he could do it, but you definitely don’t do that.

“This guy has the potential to do anything. We’ll see how this all plays out over the next year. Look at what he’s accomplished over the last 66 days. Imagine what he could accomplish in nine months.”

Speaking afterwards about continued comparisons with undefeated lightweight champion Khabib Nurmagomedov, Chimaev said: "People say 'You're Khabib No 2', something like that. But I'm Khamzat. I can knock out people, submit people, smash people. I have everything."

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer