Dubai English Speaking College’s bid to add the Girls Under 19 title next week to the Boys equivalent the school won last year at the Dubai Sevens will be a tough task.
Dubai Exiles have traditionally dominated the event. Fellow giants of Gulf club rugby like Abu Dhabi Harlequins and Dubai Hurricanes will also be represented at the competition, which starts on Thursday, December 1.
There will also be the threat posed by city rivals Dubai College, as well as previous winners British School Al Khubairat.
And yet DESC have reason to feel optimistic, too. After all, they are led by one of the leading talents of girls rugby in the region.
Emily Eglen, 17, was the leading try-scorer when the UAE won the Under 20s Women Asia Sevens tournament in Uzbekistan earlier this month.
The Australia-born DESC pupil scored 13 tries in the six games it took the national age-group team to triumph in that event.
It might have been regarded as a decent warm-up ahead of the Sevens, were it not for the fact that just keeping warm at all was part of the challenge for the touring UAE players.
“It was an amazing opportunity to travel to a different country and play with the girls, as I had never done it before,” Eglen said.
“It was a completely different experience for me. I’d never played in rain and such freezing weather before. Going over and playing in that was a lot different to what I am used to, but it was fun playing in a completely different temperature.
“Because you are constantly moving when you are on the field, you are not cold, but before the games it was freezing.”
Eglen has been playing full-contact rugby for the past three years, having first started rugby via a touch programme at DESC.
“I am quite a lot smaller than the other girls,” she said.
“Then, as soon as I got into it, I loved it. But it was scary at first. Being able to make big hits, and run the length of the pitch, it is a good feeling.”
According to George Cliffe, DESC’s coach who was also in charge of the UAE U20 girls side in Uzbekistan, Eglen’s rapid progress in rugby has been a triumph for hard work.
“Emily is a multi-sport athlete,” Cliffe said. “She did athletics when she was younger, she has played netball, and been involved in water polo and basketball.
“She didn’t start rugby until she was in Year 8, so the fact she has done what she has is really nice.
“The transfer of athleticism and physical fitness goes well into rugby, when you have to be aggressive, powerful and fast as well.
“She has been exemplary in terms of her attitude, and that is what has turned her into the player she is today.
“I think people think she found it easy just because she is quick. That hasn’t been the case. They only see the tries on Instagram, but she has put in a lot of hard graft behind the scenes.”
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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UAE rugby in numbers
5 - Year sponsorship deal between Hesco and Jebel Ali Dragons
700 - Dubai Hurricanes had more than 700 playing members last season between their mini and youth, men's and women's teams
Dh600,000 - Dubai Exiles' budget for pitch and court hire next season, for their rugby, netball and cricket teams
Dh1.8m - Dubai Hurricanes' overall budget for next season
Dh2.8m - Dubai Exiles’ overall budget for next season
Biog:
Age: 34
Favourite superhero: Batman
Favourite sport: anything extreme
Favourite person: Muhammad Ali
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
In numbers
- Number of children under five will fall from 681 million in 2017 to 401m in 2100
- Over-80s will rise from 141m in 2017 to 866m in 2100
- Nigeria will become the world’s second most populous country with 791m by 2100, behind India
- China will fall dramatically from a peak of 2.4 billion in 2024 to 732 million by 2100
- an average of 2.1 children per woman is required to sustain population growth
Result
2.15pm: Maiden Dh75,000 1,950m; Winner: Majestic Thunder, Tadhg O’Shea (jockey), Satish Seemar (trainer).
2.45pm: Handicap Dh80,000 1,800m; Winner: Tailor’s Row, Royston Ffrench, Salem bin Ghadayer.
3.15pm: Handicap Dh85,000 1,600m; Winner: Native Appeal, Adam McLean, Doug Watson.
3.45pm: Handicap Dh115,000 1,950m; Winner: Conclusion, Antonio Fresu, Musabah Al Muhairi.
4.15pm: Handicap Dh100,000 1,400m; Winner: Pilgrim’s Treasure, Tadhg O’Shea, Satish Seemar.
4.45pm: Maiden Dh75,000 1,400m; Winner: Sanad Libya, Richard Mullen, Satish Seemar.
5.15pm: Handicap Dh90,000 1,000m; Winner: Midlander, Richard Mullen, Satish Seemar
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.