Pro League has given UAE standing in Asia


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The Pro League was born on April 22, 2008 when the Football Association (FA) signed an agreement to form a new league for the 2008/09 season.

The Football League, the Pro League's predecessor, had been around since 1973, but the FA appointed a group — the Professional League Committee — to create a league that would give the country standing in the Asian Football Confederation (AFC).

"The league which is played now could have been useful 30 years back, but not now," Sheikh Abdullah bin Zayed, the then president of the FA, said in 2007. "If we do not turn to a professional league, the Asian Football Confederation will ask us to play in the amateur tournaments."

The AFC revamped its Champions League for 2009, making it more like the European version, and only clubs from leagues which met their criteria of professionalism would be allowed. Leagues were required to become financially self-sufficient.

"The UAE has become a good example for Asian countries in implementing the professional league," Tokuaki Suzuki, now the AFC competitions director, said at the time. "I can say the future is bright for UAE soccer."

Romy Gai, who had worked with Italian giants Juventus, was brought in as the league's chief executive. "We want to make this league a role model for the rest of the continent," he told The National.

The Pro League sold their television rights for Dh350 million on top of a Dh250m sponsorship deal with Etisalat. Attendance at matches dwindled, however, and clubs performed poorly in Asia.

Gai was replaced by Carlos Nohra last year, and Dr Tariq Al Tayer replaced Hamad bin Brook in 2009 as chairman of the PLC, which was rebranded the UFL.

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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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FA Cup semi-finals

Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)

Matches on Bein Sports

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The specs: 2018 Opel Mokka X

Price, as tested: Dh84,000

Engine: 1.4L, four-cylinder turbo

Transmission: Six-speed auto

Power: 142hp at 4,900rpm

Torque: 200Nm at 1,850rpm

Fuel economy, combined: 6.5L / 100km

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Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media