DUBAI //Friendly barbs and brickbats exchanged, the competitive heat could still thaw the ice in this season's Emirates Hockey League final.
"I'd definitely encourage it," said Ron Murphy, captain of Dubai Mighty Camels, of the good-natured ribbing with Al Ain Vipers, their opponents for this week's final. "It gets guys motivated and builds the excitement.
"I want to make sure all our guys are up for it, without getting them too riled.
"There's been some good banter back and forth all year, but when we're on the ice it's no problem switching gears - we all want to win badly."
The Vipers want it badly, too.
The top team in the standings this year, they face the defending champions in the best-of-three series intent of securing a trophy last lifted in 2009/10, the league's inaugural campaign.
The vanquished four years ago?
The Camels.
"It's probably the match up everybody wanted," said Alex Hennawi, the Vipers captain and a remnant from that success. "Whoever wins will be first to win the championship twice so that makes it interesting for both sides.
"We're excited to face the Camels because they're the greatest challenge we can face. We want to beat the defending champions."
The scuffle begins Sunday night at Dubai Mall and while it could be argued these are the country's two best sides - Abu Dhabi Storms, champions in 2010/11 and second this season in the table, may disagree - they are certainly familiar foes.
"We weren't too far behind them this season," Murphy said. "So we know them quite well, they know us; there's no secrets out there. A series like this usually comes down to goaltending or one or two stepping up."
The Camels stepped up, finally, last year. Beaten in two previous finals, Murphy's men took the title in the third game against the Storms, a result of the disciplined teamwork that makes them, in Murphy's mind, the strongest group in the league.
"Last year was a huge weight off our backs," he said.
"We finished first every year, were favourites going into play-offs and just couldn't do it in the final. So last year was huge, knowing we can win the big games when it comes down to it.
"So this year the pressure's off. Even though we're confident it seems like the pressure is more on them. It's a good place to be, for sure."
Hennawi does not see it that way. Again, he cites a strong team ethic as the root of the Vipers' boom, a season of success borne from each player's perfect understanding of their role.
The results reflect that: the Vipers have a 3-1 record against the Camels, the most recent meeting a gutsy 6-5 victory.
The series - played this evening, Tuesday, and Wednesday if needed - decides the campaign's best, a fitting rerun of the competition's first ever finale.
"It's nice to be back in the final after a lean few seasons." Hennawi said.
"Especially as it's the same matchup as the year it all started.
"We know each other really well, we've been playing hockey against each other for years, so everyone's hyped up.
"As an elder statesman, I try to stay out of the banter, but there's a lot of friendly words being exchanged. In the end we'll settle it all on the ice."
SCHEDULE
What Emirates Hockey League final (best of 3)
Who Al Ain Vipers v Dubai Mighty Camels
Where Dubai Mall, Dubai
Game 1 – 8.15pm, today; Game 2 – 8.15pm, Tuesday; Game 3 (if needed) – 8.15pm, Wednesday
jmcauley@thenational.ae
Follow us
@SprtNationalUAE
Results
5pm: Reem Island – Conditions (PA) Dh80,000 (Turf) 1,600m; Winner: Farasah, Antonio Fresu (jockey), Musabah Al Muhairi
5.30pm: Sir Baniyas Island – Maiden (PA) Dh80,000 (T) 1,400m; Winner: SSR Ghazwan, Antonio Fresu, Ibrahim Al Hadhrami
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: Astral Del Sol, Sean Kirrane, Ibrahim Al Hadhrami
6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar
7pm: Yas Island – Handicap (PA) Dh80,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel
7.30pm: Saadiyat Island – Handicap (TB) Dh80,000 (T) 2,400m; Winner: Celestial Spheres, Gary Sanchez, Ismail Mohammed
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Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
Results
5pm: Maiden (PA) Dh80,000 (Turf) 1,000mm, Winners: Mumayaza, Fabrice Veron (jockey), Eric Lemartinel (trainer)
5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 2,200m, Winners: Sharkh, Pat Cosgrave, Helal Al Alawi
6pm: The President’s Cup Prep - Conditions (PA) Dh100,000 (T) 2,200m, Winner: Somoud, Richard Mullen, Jean de Roualle
6.30pm: Handicap (PA) Dh90,000 (T) 1,600m, Winner: Harrab, Ryan Curatolo, Jean de Roualle
7pm: Abu Dhabi Equestrian Gold Cup - Prestige (PA) Dh125,000 (T) 1,600m, Winner: Hameem, Adrie de Vries, Abdallah Al Hammadi
7.30pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m, Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel
8pm: Maiden (TB) Dh80,000 (T) 1,400m, Winner: Nibras Passion, Bernardo Pinheiro, Ismail Mohammed
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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
