Zlatko Dalic has signed a new 12-month contract to remain as Al Ain manager. Christopher Pike / The National
Zlatko Dalic has signed a new 12-month contract to remain as Al Ain manager. Christopher Pike / The National
Zlatko Dalic has signed a new 12-month contract to remain as Al Ain manager. Christopher Pike / The National
Zlatko Dalic has signed a new 12-month contract to remain as Al Ain manager. Christopher Pike / The National

Rewarding Zlatko Dalic with new deal the best balm to a turbulent time at Al Ain


John McAuley
  • English
  • Arabic

Zlatko Dalic’s defence was laid out for all to see, the Al Ain coach running through his record as his contract quickly ran out of time.

“Sorry if I speak too much,” he said. “But it’s from my heart.”

That much was clear. Dalic had been asked on the eve of the President’s Cup final about his future, an obvious query that drew an impromptu and impassioned response.

Fire stoked, he listed his achievements during two and a half years in the Garden City: one Arabian Gulf League title, President’s Cup success, the Super Cup, the semi-finals of the Asian Champions League, not to mention the potential to go farther later this year.

“I’m not Superman,” he said. “What can I do? What they want from me?”

See more on Al Ain:

• John McAuley: Zlatko Dalic agrees new one-year Al Ain deal to end doubts over future

• John McAuley: Zlatko Dalic may stay on after Al Ain board dissolved following car commercial row

• John McAuley: Al Jazira edge Al Ain on penalties to win President's Cup

The following day, after his side lost on penalties to Al Jazira and with his Al Ain contract apparently expired, Dalic detailed plans to rest with family before taking a decision as to what he did next.

“This is my club,” he said. “If I leave I’m really proud of my time here. I will stay ‘Ainawi’ forever.”

That affiliation now seems set to deepen, with Dalic agreeing to a new one-year deal on Tuesday. He had other offers, from clubs within the UAE and outside, but a chain of unlikely events paved the way for an extension, for another go at restoring Al Ain to the summit of football not just in the country but on the continent, too. It is a wise decision, all around.

The news met with considerable opposition on social media, little more than a week after '#thankyouzlatko' was trending on Twitter, but Dalic represents the best balm to a turbulent time at Al Ain. Last week, the club board was dissolved and its replacement is yet to be instated, although the hierarchy will seek to act fast given what is at stake. Confirming Dalic was the first step on that road.

In 10 weeks’ time, Al Ain contest the first leg of the Asian Champions League quarter-final, a competition that remains priority since they became its only UAE winners back in 2003, a competition that has opened up to such an extent that Al Ain recognise this is a golden opportunity to reclaim the title. With Dalic in charge, they have minimised the upheaval, reduced the risk in appointing the wrong guy at completely the wrong time.

The new board will need to act swiftly in the transfer market as well, and it appears Dalic will be given more authority to avoid the misguided acquisitions that blighted last season. His detractors will point to a relinquishing of their Arabian Gulf League title to Al Ahli and the final defeat to Jazira, but Dalic had to balance domestic commitments with safe passage in Asia. Al Ain still finished second in the league. They were the better team against Jazira in the cup, helped no doubt by his decision to introduce Ibrahim Diaky in the second half, but were outdone in the lottery of a shoot-out.

Dalic is often derided as nothing more than a safe hand, a capable-but-not-exceptional coach who is fortunate to manage a hugely talented squad. However, he is more than that. He has guided Al Ain to significant success even despite Ahli’s recent lavish spend and his own club’s relative frugality, and he is trusted by the majority of his players. Unlike some of his peers, Dalic does not court controversy, takes no delight in drama.

Make no mistake, Al Ain have been as good for Dalic as Dalic has been for them; as he says, they lifted him from comparative obscurity and let him build his name. With the new contract agreed, that reputation has been granted the chance to climb further. Al Ain have made the correct call considering the forthcoming Champions League. Dalic’s success, though, is dependent on Al Ain’s in that.

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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. 

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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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.

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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. 

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