Al Ahli (KSA) 2 Al Ahli (UAE 1
Al Ahli (KSA) Aseri 78', Cesar 90+4'
Al Ahli (UAE) Ribeiro 15'
Red card Majed Hassan (Al Ahli UAE)
Man of the match Bruno Cesar (Al Ahli KSA)
The men in the middle are not Cosmin Olaroiu’s favourite people of late. The Al Ahli coach has been involved in a running battle with one referee in particular in the domestic Arabian Gulf League over the past month, but it is fair to say nothing Yaqoub Al Hammadi has done to irk the Romanian will compare to the blunder committed by the man with the whistle in Tuesday night’s match in Jeddah.
Olaroiu could only smile wryly in the dugout as a case of mistaken identity by Qatari referee Abdullah Baloushi swung the balance of this Asian Champions League encounter between the Ah Ahlis of Saudi Arabia and the UAE in the hosts’ favour.
It was around about the hour mark. Olaroiu’s Dubai club were up 1-0 against their namesake thanks to a piece of magic by Brazilian Everton Ribeiro in the 15th minute.
As the Saudi side pressed in search of an equaliser, Bruno Cesar, the Jeddah club’s Brazilian striker, made a dash for the Ahli box, but got into a tangle with Ribeiro. Cesar appeared to make the most of the coming together, diving theatrically to the ground.
Majed Hassan, who had been booked earlier in the match, was standing a good metre away from Cesar when it happened, but Baloushi, somehow, decided the Emirati was the culprit.
The referee made no effort to communicate with any of his assistants and showed Hassan a second yellow card before brandishing a red. Hassan protested profusely and initially refused to leave the pitch before being dragged off. After the final whistle, he could be seen sobbing uncontrollably in the arms of Olaroiu.
Baloushi, on the other hand, stood surrounded by security officials, and with good reason. The visiting players and officials were seething, robbed of what could have been a rare win for a UAE club in Saudi Arabia.
Until that gaffe by the official, Ahli had looked good for the three points that would have put them joint-top of Group D alongside the Saudi club. As it is, they are now third, two points behind second-place Nasaf Qarshi, who stunned Iranian club Tractor Sazi 2-1 earlier in the day in Tabriz.
Shocked by the referee’s error, the visitors gathered themselves and defended stoutly, but Mohannad Assiri headed in the equaliser in the 77th minute.
Still, Ahli kept fighting and could have returned home with a point, but in the fourth minute of added time, Cesar rubbed more salt into the Dubai club’s wounds as he fired in the winner from inside a crowded box.
Olaroiu looked away, his face wearing the look of anger and disgust. It is hard to imagine any officiating error has proven as costly to the Dubai club as Baloushi’s howler last night.
arizvi@thenational.ae
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Tank warfare
Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.
“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.
“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Mobile phone packages comparison
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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The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
