Al Dhafra's Makhete Diop, in black and grey, showed enough pace against the Ajman defenders yesterday. Mutawakil Mubarak / Al Ittihad
Al Dhafra's Makhete Diop, in black and grey, showed enough pace against the Ajman defenders yesterday. Mutawakil Mubarak / Al Ittihad
Al Dhafra's Makhete Diop, in black and grey, showed enough pace against the Ajman defenders yesterday. Mutawakil Mubarak / Al Ittihad
Al Dhafra's Makhete Diop, in black and grey, showed enough pace against the Ajman defenders yesterday. Mutawakil Mubarak / Al Ittihad

Sport

Pro League round-up: Dubai, Al Dhafra and Al Shaab win

N'dri helps relegation-threatened Al Shaab towards safety while Dubai find first win in six games.

The National staff

April 05, 2013

  • English
  • Arabic

Michael N'dri set up a first-half goal and struck the winner in the 62nd minute as Al Shaab defeated Kalba 2-1 in a game that gave the home team a significant boost in their push to remain in the Pro League.

Kalba remain rooted to the bottom of the table, on 10 points, but Al Shaab moved alone into 12th place in the league, on 14 points.

Faisal Khalil scored in the 32nd minute for Shaab, and Mohammed Mulallah levelled in the 57th minute.

Also, Rami Yaslam's goal two minutes from the break was enough for Dubai to end a frustrating run of five defeats in the  league.

The former Al Ain player and UAE international scored in the 43rd minute to give Dubai a 1-0 victory over the relegation-threatened Dibba Al Fujairah last night.

Dubai's victory moved them up to 10th in the league, 11 points ahead of Dibba.

Al Dhafra notched up their fourth successive victory with a resounding 3-0 away result over Ajman in the other early game.

The visitors had the game virtually won in the first half as Makhete Diop scored his 10th and 11th league goals, and Hazza Salem added a third, in the 38th minute.

Rodrigo Silva went down in the area in the ninth minute after what appeared the slightest of contact with Ahmed Ibrahim, the Ajman defender. However, the spot kick from the Brazilian was blocked by Jaber Jasim, the goalkeeper, and Diop came off the line to tap in the rebound.

The Senegalese beat the offside trap to fire in his second, in the 26th minute, and Salem put the result beyond doubt when he scored off a blunder from Jasim who, in a hurry to release the ball, threw it towards the Dhafra midfielder.

Salem had all the time in the world to take aim and coolly shoot it to an empty net with the goalkeeper out of his position.

Ajman tried in vain to close the gap as the visitors defended stubbornly to reserve their lead and return with three points.

Dhafra remain in eighth but improved their tally to 27, only eight behind the fourth-placed Al Jazira with six games left.

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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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Price, base / as tested Dh137,000 / Dh189,950

Engine 3.6-litre V6

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Power 280hp @ 6,200rpm

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Fuel economy, combined 11.7L / 100km

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