Still able to recall the hurt from a difficult flight back from Abu Dhabi last time, Dustin Poirier is intent on leaving with an altogether different feeling having secured a milestone victory against Conor McGregor.
The popular American goes up against the sport’s biggest draw at UFC 257 on Sunday, in the headline lightweight bout at Etihad Arena to close out Fight Island. The clash is a rematch of their 2014 match-up, when McGregor triumphed by first-round TKO.
Unlike the Irishman, Poirier has competed in Abu Dhabi before – defeated as then-interim champion by Khabib Nurmagomedov in their unification fight at UFC 242 in September 2019.
Poirier was agonisingly close to becoming unified champion then. In the third round, he had Nurmagomedov in a potentially definitive guillotine choke, but the champion survived to triumph by fourth-round submission and extend his unbeaten record.
"It's tough to say how close I was," Poirier tells The National days out from his second Abu Dhabi appearance. "I might've been close but still so far away. You take that loss with you, it doesn't just stay there that night. It carries with you for the rest of your life. That was long flight home.
“It doesn’t motivate me; I’m as motivated as can be. But I think about it. I want to come to Abu Dhabi and get on that long flight home with victory.”
Poirier knows well what that will take. In McGregor, he stands across the octagon from someone he believes remains “one of the most dangerous fighters in the world,” even if he hasn’t competed for more than a year.
They met at UFC 178 in 2014, the tussle taking place at featherweight, when master-of-mind-games McGregor got underneath Poirier’s skin throughout a heated build-up. Many thought Poirier lost the fight before it had even begun.
“I just think I’m more mature, more patient,” Poirier says. “And a more well-rounded fighter. At this point in my career I can do it all, I’ve done it all, and that’s just it. We’ll see.
“I just care less. I cared way too much the first time. I cared what you thought; I cared what they thought. And now I know who I am. I’m happy with the man I’m looking at, that I see in the mirror.
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Gallery: Poirier loses to Nurmagomedov
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“I’m just confident in the person I am. I think before I cared too much about this whole thing. This is just something I do.”
How that translates to the octagon early Sunday, against the man who stopped him previously inside two minutes, represents an intriguing plotline heading into the rematch.
“I fight more freely,” Poirier says. “I’m not as intense, and as worried about the outcome, about the performance. I’ve done everything I can, I’ve put myself in position to perform at the top level. I know what I’m capable of, and that’s just it.”
Get past McGregor and Poirier’s in pole position to contest the title once more, no matter if that’s Round 2 against the currently retired current champion Nurmagomedov, or someone else.
“Everybody knows what comes next, which is world championship,” he says. “That is the reason I’m fighting: I want to be the undisputed world champion. That’s what’s driving me. That’s my goal.
“I’ve been so close to it, I got a piece of it. I had one hand on that belt; I want to get both of them.”
Avenging that loss, leaving Abu Dhabi with “arm raised and ship righted”, especially against someone of McGregor’s calibre, is the perfect pathway to realising that dream.
“Getting past Conor is what it takes to get to the world title, I believe,” Poirier says. “I think everyone knows that. Like I said, this is the No 1 contender fight. Whoever wins this fight fights for gold next.
“But I can’t get ahead of this fight. I have 25 minutes with one of the best fighters and one of the most dangerous fighters in the world, Sunday morning. That’s where the focus is.”
_____________________________________________________________________
Gallery: Poirier loses to McGregor
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The specs
Engine: four-litre V6 and 3.5-litre V6 twin-turbo
Transmission: six-speed and 10-speed
Power: 271 and 409 horsepower
Torque: 385 and 650Nm
Price: from Dh229,900 to Dh355,000
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
Points to remember
- Debate the issue, don't attack the person
- Build the relationship and dialogue by seeking to find common ground
- Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
- Listen actively without interrupting
- Avoid assumptions, seek understanding, ask questions
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
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SPEC SHEET
Display: 6.8" edge quad-HD dynamic Amoled 2X, Infinity-O, 3088 x 1440, 500ppi, HDR10 , 120Hz
Processor: 4nm Snapdragon 8 Gen 1/Exynos 2200, 8-core
Memory: 8/12GB RAM
Storage: 128/256/512GB/1TB
Platform: Android 12
Main camera: quad 12MP ultra-wide f/2.2, 108MP wide f/1.8, 10MP telephoto f/4.9, 10MP telephoto 2.4; Space Zoom up to 100x, auto HDR, expert RAW
Video: 8K@24fps, 4K@60fps, full-HD@60fps, HD@30fps, super slo-mo@960fps
Front camera: 40MP f/2.2
Battery: 5000mAh, fast wireless charging 2.0 Wireless PowerShare
Connectivity: 5G, Wi-Fi, Bluetooth 5.2, NFC
I/O: USB-C
SIM: single nano, or nano and SIM, nano and nano, eSIM/nano and nano
Colours: burgundy, green, phantom black, phantom white, graphite, sky blue, red
Price: Dh4,699 for 128GB, Dh5,099 for 256GB, Dh5,499 for 512GB; 1TB unavailable in the UAE
Results:
5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)
5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly
6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel
6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani
7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel
7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel
All or Nothing
Amazon Prime
Four stars
Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
Mohammed bin Zayed Majlis