Fifa became embroiled in a widespread scandal that eventually led to president Sepp Blatter being banned from the organistion for eight years. Arnd Wiegmann / Reuters
Fifa became embroiled in a widespread scandal that eventually led to president Sepp Blatter being banned from the organistion for eight years. Arnd Wiegmann / Reuters
Fifa became embroiled in a widespread scandal that eventually led to president Sepp Blatter being banned from the organistion for eight years. Arnd Wiegmann / Reuters
Fifa became embroiled in a widespread scandal that eventually led to president Sepp Blatter being banned from the organistion for eight years. Arnd Wiegmann / Reuters

The National view: Athletic excellence in 2015 shares the spotlight with governing scandals


  • English
  • Arabic

In 2015 did it often feel as if modern professional sport was broken? Not the actual exhibiting of sporting skill itself — in so many places, at so many moments, that felt like it was reaching heights previously unseen: Novak Djokovic and Serena Williams, AB de Villiers, always, always Lionel Messi and Barcelona.

It is those tasked with the governing of sport that felt in most urgent need of repair, even if that is not necessarily a feeling confined to 2015. It could conceivably be said for almost all the years that professional sport has existed.

Still, the confluence of the IAAF’s doping scandals, the arrests at Fifa that led to the downfall of Sepp Blatter (which otherwise might have required military intervention) and the problematic presence of a tainted head of cricket, felt as if a massive breakdown of the central nervous system of our sporting body was underway.

Meanwhile, there was no relenting from the smaller, more regular diseases chipping away every day. In May this year, for instance, it was revealed that managerial sackings in English football had reached a 13-year high. Nobody points out anymore that sacking a serial winner four months after he has delivered a title is, at a fundamental level, indicative of a fractured, near-psychotic culture.

Or, how about the experiences of Adam Goodes, the Aussie Rules football star? There was no better reminder of the ugliness intrinsic to following sport today. The boorish tribalism of fans gets a bit much most days, but for it to be used as a mask for outright racism? That was low.

The National's 2015 year of sport review: Writers and editors select their athlete, team, and moment of the year

Not necessarily as an act of rebellion against mainstream sports, but more fatigue from its 24-hour, hamster-wheel cycle, a personal retreat was to sports furthest away from mass scrutiny and popularity.

The Volvo Ocean Race, for example, was not even a sport anyone could watch. And it is, for its size, fairly big money, with heavy corporate involvement. Yet, it introduced an element of equality in its competition that appealed to basic sporting principle.

As well as the fact that ocean sailing goes beyond sport into a broader human pursuit, following it exclusively through an excellent app tapped into an older world, where the imagination of the fan was once again compelled to flourish.

One of the most vivid memories of the year was accidentally tuning into squash’s British Open final, once an event that warranted attention and, in those countries where it had following, always easy to find a broadcast for.

Here it was hidden away and though the overriding emotion was sadness at its slide from public view, that seemed to simultaneously elevate its appeal. Its failure to become part of the Tokyo Olympics in 2020 was apposite for many reasons.

Squash is not fashionable or, ultimately, lucrative enough to be part of an event — and do not miss the irony here — that is still supposed to stand for bigger motives than that. In the recommendations of skateboarding and surfing instead, lay proof of some modern Olympian — indeed, sporting — spirit.

UAE football 2015 review: Omar Abdulrahman, Al Ahli and a year of Asian excellence

For all that athletic excellence evolves year upon year, it was when it was overturned that the heart found its warmest escapes. The UAE’s performances at the Asian Cup were not, for keen observers, upsets in the strictest sense.

But, the uncovering of Omar Abdulrahman’s genius on a global platform had its own, unbeatable charm. And a heartening message: no nation or club has exclusive rights to sporting excellence. Exceptional talent is everywhere and it serves sport to strive to uncover it.

It is a message cricket is willfully ignoring, and it will be to its eventual peril. At the World Cup in Australia and New Zealand in February-March, indisputably the finest moments were linked to performances of cricket’s smaller sides.

It could learn from the other great British export, rugby. At that World Cup, Japan caused one of the greatest sporting upsets of all time, beating South Africa. That was widely seen as the fruits of a sport actively trying to expand itself.

What do we want from sport in 2016? A Grand Slam for Novak Djokovic or Serena Williams would be historic. Not talking about the corruption of acronyms would be good as would an untainted Rio Olympics.

How about a safer sporting world? The Paris attacks, which took in the France-Germany international, are not the only time terrorists have targeted sports. But it was a perverse reminder both of how meaningless sport can be and also of the exalted place it has assumed in our lives, enough for it to be attacked. ​

Follow us on Twitter @NatSportUAE

Like us on Facebook at facebook.com/TheNationalSport

Veil (Object Lessons)
Rafia Zakaria
​​​​​​​Bloomsbury Academic

Moving%20Out%202
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20SMG%20Studio%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Team17%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20Nintendo%20Switch%2C%20PlayStation%204%26amp%3B5%2C%20PC%20and%20Xbox%20One%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
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

TOURNAMENT INFO

Women’s World Twenty20 Qualifier

Jul 3- 14, in the Netherlands
The top two teams will qualify to play at the World T20 in the West Indies in November

UAE squad
Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi

Day 1, Dubai Test: At a glance

Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.

Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.

The verdict Sri Lanka want to make history by becoming the first team to beat Pakistan in a full Test series in the UAE. They could not have made a better start, first by winning the toss, then by scoring freely on an easy-paced pitch. The fact Yasir Shah found some turn on Day 1, too, will have interested their own spin bowlers.

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%3C%2Fp%3E%0A

Australia (15-1): Israel Folau; Dane Haylett-Petty, Reece Hodge, Kurtley Beale, Marika Koroibete; Bernard Foley, Will Genia; David Pocock, Michael Hooper (capt), Lukhan Tui; Adam Coleman, Izack Rodda; Sekope Kepu, Tatafu Polota-Nau, Tom Robertson.

Replacements: Tolu Latu, Allan Alaalatoa, Taniela Tupou, Rob Simmons, Pete Samu, Nick Phipps, Matt Toomua, Jack Maddocks.

Schedule:

Pakistan v Sri Lanka:
28 Sep-2 Oct, 1st Test, Abu Dhabi
6-10 Oct, 2nd Test (day-night), Dubai
13 Oct, 1st ODI, Dubai
16 Oct, 2nd ODI, Abu Dhabi
18 Oct, 3rd ODI, Abu Dhabi
20 Oct, 4th ODI, Sharjah
23 Oct, 5th ODI, Sharjah
26 Oct, 1st T20I, Abu Dhabi
27 Oct, 2nd T20I, Abu Dhabi
29 Oct, 3rd T20I, Lahore