On the morning of the UAE’s first Test of 2015, against Thailand in Malaysia, one of the national team’s new recruits tweeted a picture of his last-minute homework.
Rather than the playbook of the gameplan the UAE planned to implement in their opening fixture of the Asian Rugby Championship Division 2, it was the lyrics to the national anthem.
The late swotting proved to be time well spent. The expatriate and Emirati players who make up the national team combined to notch a handsome 53-22 win over Thailand – and celebrated with a rendition of Ishy Bilady.
“We are absolutely ecstatic and the boys are in the changing room singing the national anthem,” said Roelof Kotze, the performance manager.
It was a landmark occasion for UAE rugby. It was the first win in three years, just the third in the fledgling side’s history, the first away from home – and the first against anyone other than Kazakhstan.
Perhaps the most pertinent statistic of the day though, was the fact that Hassan Al Noobi’s 57th minute score was the first try by an Emirati player in Test rugby.
“I am very excited, first that we won the the match and second because I scored my first try,” Al Noobi said.
“I got all the support of the guys. I am really proud to score, and proud to be playing for the national team. I am really happy.”
With four conversions to go with his try, Al Noobi, who plays second-tier domestic rugby for Arabian Knights, had a nine point haul.
It says much about the exacting standards of Kotze as coach of the side, though, that he expects more from his full-back.
“He missed a few kicks and a few high balls, but generally he played well,” Kotze said.
“As the team evolves hopefully he will get more comfortable there and he will progress. He is a very good player.”
The national team touched down eight tries in all, after tempering a fast start by the Thai side.
“We had a slow start and we had to really work hard to get into our system,” said Kotze, who reported no major injury concerns, with matches against Malaysia and Chinese Taipei to follow this week.
“We wore them out up front then the backs were able to play a bit. Thailand have some exciting backs, their backline are their national sevens side and they have some quick guys.
“In the first half when they were getting front foot ball, they exposed us. Once we got them under pressure in the forwards, their game had nowhere else to go.”
pradley@thenational.ae
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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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
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Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
