FIGHT CARD
Welterweight Mostafa Radi (PAL) v Tohir Zhuraev (TJK)
Catchweight 75kg Leandro Martins (BRA) v Anas Siraj Mounir (MAR)
Flyweight Corinne Laframboise (CAN) v Manon Fiorot (FRA)
Featherweight Ahmed Al Darmaki (UAE) v Bogdan Kirilenko (UZB)
Lightweight Izzedine Al Derabani (JOR) v Atabek Abdimitalipov (KYG)
Featherweight Yousef Al Housani (UAE) v Mohamed Arsharq Ali (SLA)
Catchweight 69kg Jung Han-gook (KOR) v Elias Boudegzdame (ALG)
Catchweight 71kg Usman Nurmagomedov (RUS) v Jerry Kvarnstrom (FIN)
Featherweight title Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)
Lightweight title Bruno Machado (BRA) v Mike Santiago (USA)
The UAE Warriors 12 event is set to cap off a spectacular month for mixed martial arts in Abu Dhabi.
The 10-fight card, that includes two title bouts, at the Mubadala Arena on Friday comes hot on the heels of UFC's Fight Island that concluded last Sunday on Yas Island.
The title fights in the UAE Warriors night are the lightweight battle between Brazilian Bruno Machado and American Mike Santiago, and the featherweight clash
Romanian Alexandru Chitoran versus Korean Lee Do-gyeom.
Machado was due to meet Danny Moore who arrived at Fight Island earlier in the month but the American tested positive for Covid-19.
Instead, the Brazilian now takes on Santiago who has flown in from the US for his first appearance in Abu Dhabi.
“My managed texted me three and-a-half weeks out whether I want to fight, and I was quick to say yes,” Santiago said at the pre-fight Zoom presser on Wednesday.
“I haven’t stopped training. I have a key to the gym and I conduct classes at the gym. This is what I like to do and I love to travel, and it’s my first time in Abu Dhabi.”
Machado is Abu Dhabi based and Santiago thinks it will be more pressure for the Brazilian than him.
“I did a research on him [Machado] and he is big in the community,” the American said.
“I have seen him on TV in my room and I was like ‘oh this guy is serious out there. But I can say to him we are going to have a new 155-pound champion from the States.”
Santiago, 33, arrives with a 22-13 win/loss record, including three UFC appearances in 2017-2018.
Machado insisted he is more motivated to take on Santiago in the fight card that will be staged behind closed doors but shown live on Abu Dhabi TV.
“I don’t feel any pressure whatsoever and we’ll see who walks away with that belt,” he said.
Lee is the defending champion of the UAE Warriors featherweight after a first round knockout win over Rolando Dy of the Philippines at the Mubadala Arena on October 2019.
“I don’t know much about my opponent and I don’t care to know about him, but I’ll put up a show for all the fans out there,” Lee said.
The Korean has a 7-2 record and meets the Romanian who has earned a shot at the title belt having won his last three fights in the UAE Warriors.
“I’m ready. I feel good. I’m excited,” Chitoran said. “I’m ready for anything that happens in the octagon. I don’t like to talk too much. That’s not my way. But the best on the night is going to win.”
Also on the card is Usman Nurmagomedov, the cousin of undefeated UFC lightweight champion Khabib Nurmagomedov, who is undefeated in nine fights and takes on the Finn Jerry Kvarnstrom in the catchweight 79kg.
Flying the Emirati hopes at the event are Yousef Al Housani and Ahmed Al Darmaki.
Al Housani who made a winning debut at the Warriors 11 last month takes on Sri Lankan debutant Mohamed Arshaq Ali in the featherweight contest.
Al Darmaki (2-5 record) faces Uzbek Bogdan Kirilenko, another debutant, also in the featherweight division.
Fouad Darwish, general manager of Palms Sports who oversee the UAE Warriors, said plans are already underway for their 13th fight card on September 25 and another between November and December.
“The UAE Warriors was revived in 2019 with only one goal, which is to become a global player in the MMA community,” he said.
Mohammed bin Zayed Majlis
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
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 specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
FIGHT CARD
Welterweight Mostafa Radi (PAL) v Tohir Zhuraev (TJK)
Catchweight 75kg Leandro Martins (BRA) v Anas Siraj Mounir (MAR)
Flyweight Corinne Laframboise (CAN) v Manon Fiorot (FRA)
Featherweight Ahmed Al Darmaki (UAE) v Bogdan Kirilenko (UZB)
Lightweight Izzedine Al Derabani (JOR) v Atabek Abdimitalipov (KYG)
Featherweight Yousef Al Housani (UAE) v Mohamed Arsharq Ali (SLA)
Catchweight 69kg Jung Han-gook (KOR) v Elias Boudegzdame (ALG)
Catchweight 71kg Usman Nurmagomedov (RUS) v Jerry Kvarnstrom (FIN)
Featherweight title Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)
Lightweight title Bruno Machado (BRA) v Mike Santiago (USA)
