The UAE forwards make progress in a rain-drenched opening Asian Five Nations match in Colombo on April 23, 2013.
The UAE forwards make progress in a rain-drenched opening Asian Five Nations match in Colombo on April 23, 2013.
The UAE forwards make progress in a rain-drenched opening Asian Five Nations match in Colombo on April 23, 2013.
The UAE forwards make progress in a rain-drenched opening Asian Five Nations match in Colombo on April 23, 2013.

On this day: April 23, 2011 – UAE play their first Test match in rugby, a 13-all draw in Sri Lanka


Paul Radley
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To say this day in 2011 was the first time Ishy Bilady had been played ahead of a rugby Test match would not be exactly accurate.

The region, at least, had been represented in international rugby since 1993, by the collective name of Arabian Gulf.

The custom was for that side to sing the nation anthem of the country in which they were playing that particular home fixture.

More often than not that was in the UAE, although Tests were played in Bahrain and Qatar, too.

The Gulf union was disbanded at the end of 2010 for a variety of reasons. It was, after all, an anomaly within rugby as a collective group of nations.

Splitting it from one union into single entities also helped add extra numbers to the list of places playing the game, which was seen as key to rugby’s bid for acceptance into the Olympic movement.

Although Test rugby was not entirely new to the players who lined up for the first UAE side for their first Asian Five Nations Test against Sri Lanka, there was a lot that was unfamiliar.

The representative side – whether it be the UAE now, or the Gulf as it was before – has always had a high annual turnover of players, reflecting the transitory nature of the region. So that first side did include many fresh to the international game.

The occasion, too, was scarcely recognisable for the amateur players who were on tour in Colombo.

Instead of the handful of friends and family they would usually play in front of in Dubai and Abu Dhabi, there were thousands packed in to the Ceylonese Rugby and Football Club.

The opposition included the son of the Sri Lankan President Mahinda Rajapaksa.

As per a global survey of the time, Sri Lankan rugby was inside the top 10 rugby nations for participation. Which explains the interest.

Even the weather was alien for the visiting players, who were more used to the flat tracks of the desert.

The match coincided with the start of the monsoon season on the island’s south-west coast. A deluge had made the pitch a quagmire, and most of the pitch markings were washed away.

Perhaps fittingly, given the wet conditions, the UAE’s first try-scorer was a Dubai Hurricanes prop called Dan Boatwright, whose name derives from the boat building industry.

The quantity surveyor, who still lives in Dubai and retains his association with the Hurricanes, was an unlikely history maker. As a member of the front-row union, tries rarely came in a flood for him.

“There'll be a few people I won't let forget,” Boatwright said of that try.

“Hopefully I'll be talking to the grandkids about it one day.”

Sri Lanka had held an 8-0 lead before Boatwright scored. When his Hurricanes clubmate Steve Smith later crossed, it meant UAE got their account up and running in international rugby with a 13-13 draw – although they had hoped for better.

“It was a proper rugby experience, I said to the boys they needed to take it all in as it will be a great experience to look back on – though maybe not the result,” Mike Cox-Hill, the UAE captain, said.

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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