Sharjah have reinforced their attack with the signings of two midfielders, the Brazilian Eder Luciano and Iman Mobali, the Iran international.
Coached by Carlos Azenha, Sharjah were seventh in the league last season and scored only 30 goals in 22 matches, the fewest in the league aside from the relegated side Al Dhafra.
Luciano, 29, scored 22 goals in 33 league games last season for Mes Kerman, the top-flight Iranian side.
Mobali, 28, was scoreless in 30 matches for the Tehran-based Esteghlal side, runners-up in Iran's top league, but he scored for his country against Iraq in the 2011 Asian Cup.
Mobali has previous experience in the UAE, having played three seasons with Al Shabab and one each with Al Wasl and Al Nasr, scoring 33 goals, including nine for Shabab's 2008 league champions.
Mobali joins Sharjah as a fourth foreigner under the new rule allowing an extra expatriate player if he carries an Asian passport.
Luciano and Mobali join the Brazilian striker Marcelo Oliveira, whom the club re-signed after he scored 13 goals last season. Club officials said they hope to sign one more non-Asian foreigner to complete their squad.
Several teams have opened training for the 2011/12 season. Al Ain are in Italy, Al Ahli left for Prague yesterday, with stops in Vienna and Perth, Australia to come.
Wasl have announced they will remain in the UAE for training under their new coach, Diego Maradona, whose arrival date has not been set. He is expected to remain in Argentina through the Copa America, which ends on July 24.
Maradona is thought to be looking for perhaps two South American players to join the side for the new season. The club have signed Edson Puch, a Chilean midfielder, but they have not revealed whether they intend to keep Francisco Yeste, the midfielder from Spain who scored 10 goals last season.
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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Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani
Based: UAE
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Sector: B2B Vertical SaaS(software as a service)
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Position: legal consultant with Al Rowaad Advocates and Legal Consultants
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Stats at a glance:
Cost: 1.05 billion pounds (Dh 4.8 billion)
Number in service: 6
Complement 191 (space for up to 285)
Top speed: over 32 knots
Range: Over 7,000 nautical miles
Length 152.4 m
Displacement: 8,700 tonnes
Beam: 21.2 m
Draught: 7.4 m
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Director: Jon Favreau
Starring: Donald Glover, Seth Rogen, John Oliver
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Price, base / as tested Dh97,600
Engine 1,745cc Milwaukee-Eight v-twin engine
Transmission Six-speed gearbox
Power 78hp @ 5,250rpm
Torque 145Nm @ 3,000rpm
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Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
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July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
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September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
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December 9: UAE joins the United Nations.
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ARABIAN GULF LEAGUE FIXTURES
Thursday, September 21
Al Dahfra v Sharjah (kick-off 5.35pm)
Al Wasl v Emirates (8.30pm)
Friday, September 22
Dibba v Al Jazira (5.25pm)
Al Nasr v Al Wahda (8.30pm)
Saturday, September 23
Hatta v Al Ain (5.25pm)
Ajman v Shabab Al Ahli (8.30pm)
UK’s AI plan
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- £100m of government support for startups building AI hardware products
- £250m to train new AI models
