Paulo Costa says he was surprised by Israel Adesanya’s demeanour during their hotel run-in earlier this week, as he vowed not to let the champion dictate their headline title fight at UFC 253 in Abu Dhabi.
The two undefeated fighters square off in a blockbuster bout in the capital on Sunday, which concludes the first of five events at Fight Island 2 on Yas Island. It marks only the second time in UFC history that two unbeaten rivals do battle for a belt.
The pair has been involved in a heated build-up to the clash, with barbs and insults traded on social media and in interviews. Even without that, UFC president Dana White has tipped the encounter to be fight of the year.
However, it seemed a different story between the duo earlier this week, when Adesanya and Costa bumped into one another in their hotel on Yas Island. A video sent out on social media by Costa's team appeared to show the rivals sharing warm words, although Adesanya later told The National that he was simply "sizing up" his opponent.
Speaking to media on Wednesday night, Costa said: “I don’t know what happened, because he changed a lot his personality, his persona. Because the Adesanya that I saw on a video conference was a very disrespectful guy; he show his [middle fingers] all the time to me.
“But when I met him upstairs, he was very kind, very [gentlemanly]. When I saw him I was waiting for a different kind of guy. For him, he came and he gave his hand to shake his hand and he asked me, ‘How are you feeling? Feeling good?’ ‘Okay, I’m good.’ He said, ‘You look very good.’ So it’s OK. If he changed, OK.”
On a cursory level at least, the fight pits against one another two vastly contrasting styles, with Adesanya, 31, viewed as the more technical combatant and Costa, 29, seen to offer raw power. The Brazilian is known for his highlight-reel knockouts.
Costa, whose record in professional mixed martial arts stands at 13-0, recently taunted Adesanya for running from opponents inside the octagon. The Nigerian-born athlete (19-0) was heavily criticised for a lack of action in his most recent bout, when he sealed a unanimous decision in a lacklustre contest against Yoel Romero in February.
Although, that won’t necessarily mean Costa will charge at the champion come Sunday.
UFC 251 in Abu Dhabi
“First of all, I think he’s a [counter-striker],” he said. “Everybody here saw when he fought Romero. If one guy doesn’t push him, he will not push out. He stood, the guy came for him.
“So I will try to push him, to bring him to the fight. But, if he avoids the fight, I will not chase him all the time. I will go back to the middle and cut the angles and try to make the fight happen.”
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The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
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Profile of Bitex UAE
Date of launch: November 2018
Founder: Monark Modi
Based: Business Bay, Dubai
Sector: Financial services
Size: Eight employees
Investors: Self-funded to date with $1m of personal savings
The five pillars of Islam
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
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 CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
UAE SQUAD
Khalid Essa (Al Ain), Ali Khaseif (Al Jazira), Adel Al Hosani (Sharjah), Mahmoud Khamis (Al Nasr), Yousef Jaber (Shabab Al Ahli Dubai), Khalifa Al Hammadi (Jazira), Salem Rashid (Jazira), Shaheen Abdelrahman (Sharjah), Faris Juma (Al Wahda), Mohammed Shaker (Al Ain), Mohammed Barghash (Wahda), Abdulaziz Haikal (Shabab Al Ahli), Ahmed Barman (Al Ain), Khamis Esmail (Wahda), Khaled Bawazir (Sharjah), Majed Surour (Sharjah), Abdullah Ramadan (Jazira), Mohammed Al Attas (Jazira), Fabio De Lima (Al Wasl), Bandar Al Ahbabi (Al Ain), Khalfan Mubarak (Jazira), Habib Fardan (Nasr), Khalil Ibrahim (Wahda), Ali Mabkhout (Jazira), Ali Saleh (Wasl), Caio (Al Ain), Sebastian Tagliabue (Nasr).
Scoreline
Al Wasl 1 (Caio Canedo 90 1')
Al Ain 2 (Ismail Ahmed 3', Marcus Berg 50')
Red cards: Ismail Ahmed (Al Ain) 77'