It stands to reason that two seasons without playing sevens might have left the region’s rugby players feeling out of sync with the abridged format.
Judged on the performance of the UAE side in the Asia Sevens Series two weeks ago, though, that could hardly be further from the case.
The national team won the plate in that tournament, which acted as the final qualifier for Asian teams for the World Cup Sevens in South Africa next year.
That fifth-place finish might not have won them a trip to Cape Town, but it did represent the best performance to date by the UAE in continental competition.
Since then, the players have dispersed back to their club teams – meaning friends will become foes this weekend in the Gulf Men’s League tournament at the Emirates Dubai Sevens.
And Matthew Pewtner, the assistant UAE coach, believes his Dubai Hurricanes side's title defence is going to be all the more difficult as a result.
“The relationships the players built and how close they became together was really good,” Pewtner said of the UAE’s Asia Sevens Series campaign.
“It is only going to serve to improve the camaraderie and competition among all the club teams over here.
“Most of them are going back, not only as better players but as different players as well. They will take the skills they have developed back to their clubs.
“That will uplift the standard of play at the clubs, and I think the standard of the Gulf competition at the Sevens this year will be really high.”
Pewtner represented Wales on the World Sevens Series before moving Dubai to take up a job as a schoolteacher, which he dovetails with coaching the Hurricanes.
His side will be looking to complete a hat-trick of title wins at the Sevens, but he acknowledged the new-look Hurricanes will be something of an unknown quantity.
“There’s been quite a few changes,” Pewtner said.
“Because of Covid, some of our players left the country, and one or two have moved to different clubs, but we have had a few good additions as well.
“There are a few unknown players, which I think will be exciting. We have our core players there, our captain [UAE player Boris Finck] is still there, and there a few of the players who represented UAE [in the Asia Sevens Series].
“We are excited that we are bringing in six or seven unknowns. That will bring challenges and difficulties, but we have been able to put structures and principals in place.
“Things are looking pretty good. We are excited and hopeful about retaining the title for the third time on the bounce.”
Gulf Men’s League
Pool A Dubai Hurricanes, Dubai Exiles, Abu Dhabi Harlequins, Abu Dhabi Saracens
Pool B Jebel Ali Dragons, Bahrain, Dubai Tigers, Dubai Hurricanes II
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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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