The UAE Warriors is set to stage back-to-back fight cards for the first time in its history this week.
Friday sees UAE Warriors 17: Arabia 2 kick-off in the octagon followed by the international version – UAE Warriors 18 – 24 hours later, both at the Jiu-Jitsu Arena at Zayed Sports City in Abu Dhabi.
Headlining the international card is the bantamweight title showdown between Xavier Alaoui, the Moroccan residing in Canada, and Vinicius de Oliveira of Brazil.
Both fighters have each won two bouts at the Warriors: Alaoui secured two unanimous decisions, while Vinicius won via one first-round knockout and a unanimous points verdict.
Fouad Darwish, managing director of Palms Sports, said the objective of staging back-to-back fight cards was to incorporate more competitors into the Warriors family.
“We are receiving fighting and fighter requests on a daily basis,” he said at the launch ceremony on Tuesday.
“We have the capability ... I can assure three to four fight nights without any problem.
“We should be able to bring this as a norm; if not back-to-back, it can be on a Friday and another two or three days later. We like the format and the reception we receive would certainly encourage us to do it.”
The international fight card consists of 13 contests that also include a women's flyweight contest between Corinne Laframboise of Canada and Sweden's Malin Hermansson.
Laframboise is returning for her third fight in the UAE Warriors. She made a winning start in the organisation’s 10th event in January 2020 against Cornelia Holm but lost to Manon Fiorot of France (TKO in the third round) in Warriors 12.
“My last fight was a war,” Laframboise, one of the first fighters to arrive for the UAE Warriors 18, said.
“I had a nice surgery to my nose. I had to take time out to recover and feel a lot better. I’m happy to be back in the cage with the current pandemic situation and the travel restrictions.
“I’m glad to be back in the octagon and show my new skills that I have been training on. I want to put on a good show as usual.”
The Arabia version is made up of 14 fights and include four Emiratis – Mohammed Yahya and Abdullah Mohammad Ali in the lightweight, and Mohammed Al Katheeri and Yousef Al Housani in the featherweight.
Al Housani, undefeated in two appearances, will face Jordanian Faris Asha while Al Katheeri is making his debut against Egyptian Mostafa Elhamy.
Ali, who has a 2-2 win/loss record, takes on Egyptian Medhat Hussein, and Yahya, the most experienced of the quartet with an 8-3 record, fights Jordanian Saleem Al Bakri, undefeated in two appearances.
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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
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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