For the first time since the onset of the Covid pandemic, the Emirates Dubai Sevens will be up to a full quota of teams when it returns this weekend.
Some of the stars of the past are returning to the site of their former glories, while there are many more bidding to make names for themselves.
Here are 10 players to look out for among the 4,500 or so participants at The Sevens on the National Day weekend.
Jordan Conroy (Ireland)
Once scored five tries in a single match in Dubai, he is back again with Ireland.
First chance to see him: 10.06am, Friday, Pitch 2 – Ireland v Spain
Jaz Joyce (Great Britain)
Part of the Wales squad at the XVs World Cup in New Zealand this month, she has raced back into sevens in time for Dubai.
First chance to see her: 9.44am, Friday, Pitch 1 – Great Britain v New Zealand
Perry Baker (United States)
Now 36, he remains one of the most recognisable faces on the circuit.
First chance to see him: 10.06am, Friday, Pitch 1 – United States v Canada.
Charlotte Caslick (Australia)
Olympic, Commonwealth and World Cup Sevens gold medals. Ex-World Rugby Sevens player of the year. She’s basically won it all.
First chance to see her: 9.22am, Friday, Pitch 1 – Australia v China
Branco du Preez (South Africa)
A hundred tries on the World Sevens Series. Closing in on 1,500 points. Still mint.
First chance to see him: 11.34am, Friday, Pitch 1 – South Africa v Great Britain
Charity Williams (Canada)
Once aspired to be an Olympian in gymnastics – instead she made it there as a rugby player.
First chance to see her: 9am, Friday, Pitch 1 – Canada v United States
Charlie Taylor (Dubai Tigers)
Played at Dubai Sevens twice on the World Series with Australia. Had four years out, now is back playing in the Gulf Men’s League.
First chance to see him: 6pm, Thursday, Pitch 2 – Dubai Tigers v Abu Dhabi Harlequins
Christelene Steinhobel (Dubai Sharks)
Swapped cricket for rugby, played for South Africa, and is now heading up Dubai Sharks in the Gulf Women’s competition.
First chance to see her: 6.40pm, Thursday, Pitch 8 – Dubai Sharks v Sharjah Wanderers Ladies
Dafydd James (100 World Legends)
The former Wales and British & Irish Lions wing will captain an all-star side in the International Vets.
First chance to see him: 8am, Thursday, Pitch 2 – 100 World Legends v Airbus
Emily Eglen (DESC)
Leading try-scorer as UAE U20s won in Uzbekistan in the Asia Sevens Series recently, she will be leading her school’s challenge in the Gulf U19 Girls.
First chance to see her: 1pm, Thursday, Pitch 4 – DESC v Al Maha
Sreesanth's India bowling career
Tests 27, Wickets 87, Average 37.59, Best 5-40
ODIs 53, Wickets 75, Average 33.44, Best 6-55
T20Is 10, Wickets 7, Average 41.14, Best 2-12
Wallabies
Updated team: 15-Israel Folau, 14-Dane Haylett-Petty, 13-Reece Hodge, 12-Matt Toomua, 11-Marika Koroibete, 10-Kurtley Beale, 9-Will Genia, 8-Pete Samu, 7-Michael Hooper (captain), 6-Lukhan Tui, 5-Adam Coleman, 4-Rory Arnold, 3-Allan Alaalatoa, 2-Tatafu Polota-Nau, 1-Scott Sio.
Replacements: 16-Folau Faingaa, 17-Tom Robertson, 18-Taniela Tupou, 19-Izack Rodda, 20-Ned Hanigan, 21-Joe Powell, 22-Bernard Foley, 23-Jack Maddocks.
Second ODI
England 322-7 (50 ovs)
India 236 (50 ovs)
England win by 86 runs
Next match: Tuesday, July 17, Headingley
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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