Rapid rise to Al Ain first team for El Ghanassy


John McAuley
  • English
  • Arabic

AL AIN // Take a cursory glance through the Al Ain teamsheet and you may have missed it.

In the section containing the substitutes, nestled between Dawoud Sulaiman and Mohammed Abdulrahman, two stalwarts of the UAE champions, was a relatively alien name: Yassine El Ghanassy.

The Belgian-Moroccan arrived in the Garden City only on Thursday, having completed a six-month loan transfer from Gent, a club in Belgium’s top flight. One training session later, he found his way onto the bench for Al Ain’s stadium-opening clash with Al Dhafra.

By the beginning of the second half, he had graduated to a role on the pitch, and the tricky forward did enough on the left flank to suggest he could be an astute acquisition.

“We don’t have this sort of player with his skill, who can open the pitch with a run or a pass,” said Quique Sanchez Flores, the Al Ain coach. “It’s important to have these types of players.

“He still needs to adapt to the team, as we haven’t had time to put him into the system, but he had some important chances. So we have to wait to make an analysis of this player.”

El Ghanassy, 23, was joined at Al Ain this week by Bakary Sare, the Belgian holding midfielder.

His arrival would seem to spell the end of Mirel Radoi’s time at the club, although Sanchez Flores is adamant the Romanian will be available for selection until the season’s end.

“The committee is signing players for the future, and so we accept those,” Sanchez Flores said. “It’s important to separate this year from next.

“I don’t expect Radoi to leave. He’s a first-team player and it’s difficult to find a substitute for him. He fights a lot for the team. I support him a lot.”

jmcauley@thenational.ae

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

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Petrarch: Everywhere a Wanderer
Christopher Celenza,
Reaktion Books

The biog

Favourite colour: Brown

Favourite Movie: Resident Evil

Hobbies: Painting, Cooking, Imitating Voices

Favourite food: Pizza

Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon

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Price, base: Dh359,200

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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

MATCH INFO

Sheffield United 2 Bournemouth 1
United: Sharp (45 2'), Lundstram (84')
Bournemouth: C Wilson (13')

Man of the Match: Jack O’Connell (Sheffield United)

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
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Source: Federal Office for the Protection of the Constitution

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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

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

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You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5