North Korea 0 // UAE 1 (Mohammed Ahmed 56)
Man of the match: Mohammed Ahmed
The UAE came through the first real test of their 2012 London Olympics qualification after a battling 1-0 win over North Korea in the away leg of their two-legged knockout tie today.
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Mohammed Ahmed latched on to an inviting long ball floated into the box from Mohammed Fawzi with a powerful header and that was enough for the UAE to gain the advantage when they face the Koreans again in Al Ain on Thursday.
Having conceded the goal in the 56th minute, the Koreans pressed hard for the equaliser but the UAE defence, marshaled by Hamdan al Kamali, kept their cool and remained solid throughout the 90 minutes.
The UAE survived a tough first half onslaught in which the Koreans had a couple of chances to draw first blood.
Ri Jin-hyok shot wide from 10 yards and from a one-on-one against Adel al Hosani, the UAE goalkeeper. The Al Wahda stopper made an excellent save from a close range effort from the Korean forward.
Ju Kwang-min, the Korean goalkeeper, did well to push out Ahmed Khalil's free kick from just outside the area which took a deflection from the wall.
The Koreans made a strong start to the second half. They forced two corners and also tested the visitor's goal with a free kick in a frantic five minutes, yet they could not break the deadlock.
The UAE could, as Ahmed rose the highest against two defenders to give his side a big advantage in the return leg.
The winner of this tie will be drawn into three groups of four with the winners of each advancing to the London Games while each of the runners up will go into a play-off round. They will then play the Confederation of African Football's fourth-place team.
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Hiroshi Kiyotake scored one goal and set up another as Japan defeated Kuwait 3-1 in the first match of a two-leg qualifying tie.
Kiyotake, the Cerezo Osaka midfielder, was left unmarked in front of the Kuwait goal and headed home Yusuke Koga's cross in the 18th minute to give the hosts the lead.
Defender Mizuki Hamada doubled it in the 37th minute with a header from Kiyotake's corner kick.
Yuya Osaka made it 3-0 in the 61st minute but Jaber Jazea reduced Japan's lead seven minutes later with what could be a crucial away goal for Maher Alshemmari's side.
Elsewhere, Australia defeated Yemen 3-0 in Gosford, Australia, thanks to two goals from striker Jason Hoffman. Mitch Nichols also scored to give Australia a buffer to take into the second leg.
Australia had several off-target shots before Hoffman headed home Sebastian Ryall's cross in the 14th minute. Nichols added the second from close range in the 67th minute and Hoffman netted the third in stoppage time.
In Seoul, South Korea defeated Jordan 3-1. The midfielder Yoon Bitgaram scored the winner from the penalty spot in the 75th minute and Kim Dong-sub added a header 10 minutes later.
Mahmoud Saleem Mahmoud Za'tara opened the scoring for the visitors just before half-time. Kim Tae-hwan equalised early in the second half for South Korea, which is seeking its seventh consecutive Olympic appearance.
* with Agencies
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
