Thanks to the spellbinding efforts of the likes of Japan, Morocco and Saudi Arabia at football’s World Cup, inspiring feats of underdog spirit have been in rich supply of late in the Middle East.
It is fair to say the Emirates Dubai Sevens has been flying below the sporting radar this weekend, given what is going on just across the Arabian Gulf in Doha.
Australia versus Kenya on the opening day of the World Sevens Series tournament, just up the Al Ain Road from Dubai, was never likely to be a headline act at the best of times, either.
And yet the 11.56am fixture on Pitch 1 included a performance to stir the soul. Kenya, a side who has not been paid for three months, earned a draw with the side who arrived in the UAE leading the series, having won the opening leg in Hong Kong last month.
Their final try was scored by Willy Ambaka, the Kenyan stalwart who now plays wearing goggles. He lost the sight in his left eye in a rugby accident playing in Russia last year.
“I am pretty much blind in one eye, and I have had to adapt to playing in goggles,” Ambaka said, after the 19-19 draw with Australia.
“The goggles have really helped, because if I got another knock, they eye would just pop and I might end up losing the eye completely.
“I have another surgery in February which will hopefully help, as I have lost the lens in my eye.
“The goggles are anti-fog and that really helps. I can see sufficiently. It is the beautiful thing about the new technology they have on the goggles.
“They are also very comfortable, so I am enjoying giving myself a chance to play.”
Ambaka was the player who brought the issue of his side's missed salaries to the wider public consciousness.
In a series of tweets in the lead up to the tournament in Dubai, he wrote that the players were eating into their savings, and relying on “a few local and international well-wishers” to get by.
He termed it a desperate situation, and requested the global community to donate and help them out. He says the side have been heartened by the response.
“We have had a lot of positive comments and hopefully something comes of it, and things change pretty soon,” Ambaka said.
“The talent is there. We just have to take care of it right now. There was chat that something good might come, but right now we are not focused on that.
“We are only focused on what we can control. We have showed up, but we also need to compete rather than just participate.
“There are a whole lot of complicated issues, but basically we have not been paid for three months.
“The boys have shown up and given everything for their countries and their families back home. We are hard-working people, we are resilient, and we just thank God for giving us the peace and motivation to face each day at a time.”
Ambaka said the idea of downing tools entirely has occurred to the players, but that they “love the country” too much to act on it.
“It crosses your mind, but everyone clocks in every day,” he said. “Nobody has missed training the whole time we have been struggling.
“The boys love the country, and we appreciate the peace God has given us. It has been tough, but the boys show up every day, and that is why you see these kind of results.”
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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.
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
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
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'The Last Days of Ptolemy Grey'
Rating: 3/5
Directors: Ramin Bahrani, Debbie Allen, Hanelle Culpepper, Guillermo Navarro
Writers: Walter Mosley
Stars: Samuel L Jackson, Dominique Fishback, Walton Goggins
RESULT
Manchester City 5 Swansea City 0
Man City: D Silva (12'), Sterling (16'), De Bruyne (54' ), B Silva (64' minutes), Jesus (88')
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INVESTMENT PLEDGES
Cartlow: $13.4m
Rabbitmart: $14m
Smileneo: $5.8m
Soum: $4m
imVentures: $100m
Plug and Play: $25m
Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
Penguin
TICKETS
For tickets for the two-day Maharlika Pilipinas Basketball League (MPBL) event, entitled Dubai Invasion 2019, on September 27 and 28 go to www.meraticket.com.
