The triumphant UAE team will be relieved their next major tournament is on home soil after the circumstances which threatened to undermine their challenge at the Challenge Cup of Asia.
Already feeling apprehensive and under cooked because they had not trained for five days before their departure, Yuri Faikov, their coach, would have been hugely concerned about the preparations when what should have been a straightforward four-hour flight to northern India took 26 hours.
The connecting Kingfisher Airlines flight from New Delhi to Dehradun was cancelled forcing the team to travel by road.
And there was more frustration when the tournament was delayed by a day because the ice was not ready.
"We played the first game without being on the ice for seven days," Mohammed Aref Al Jachi, the UAE defender, said. "The players were worried on the lack of match fitness but we managed to win that all-important first game [4-3 against Thailand].
"That was the result we wanted and having got that game out of the way, the confidence was back and then we started to improve with every game. To get that first game out of the way was really the key to our success."
It turned out to be their toughest test of the tournament. They romped to victories over Kuwait, Chinese Tapei, Malaysia and Thailand, again in the final, scoring 38 unanswered goals.
Winning the tournament for the second time in four years - they finished runners-up in the other two years - underlined the UAE's status as the best team in Asia.
Al Jachi, who is also the technical director of the Abu Dhabi Ice Sports Club - the governing body for the sport in the country - said their dominance is a result of the strength of the domestic league.
The backbone of the national team play for the Abu Dhabi Storms who were involved in a three-game final play-off with the Dubai Mighty Camels last month.
The national federation also receive regular feedback from the sport's governing body and inaugurated an Under 20 league earlier this year as part of a stipulation of being an International Ice Hockey Federation-sanctioned country.
"We work very closely with the IIHF and on their recommendations," Al Jachi said. "The Emirates Hockey League has had a lot to do for the improvement on our game. I think we are the only team that plays in a strong league in which we have players from established hockey nations like Canada, the United States and Europe."
The UAE are blessed with Olympic standard rinks in Al Ain, Abu Dhabi and Dubai.
"Every time when we tell someone we play ice hockey in the Emirates, they get surprised," Ebraheem Budebs, the UAE defender who scored the second goal in Sunday's 3-0 final victory, told IIHF.com.
"They ask us where we play and then I tell them we have a few ice rinks. We love sports and it's not generally only the ice."
The success of the ice hockey team is arguably the UAE's biggest sporting success story outside of the football team who qualified for the World Cup in 1990 and this summer's Olympics.
"If we go back to 1990, we qualified for the football World Cup finals in Italy," Budebs said.
"This is the biggest sporting achievement we have had [since then]. Based on what we did in ice hockey in the last 10 years, people started to think there is a sport in which we can achieve something for the country. We have had some success and the sport has started to thrive."
Lee Becker, a Canadian who is the UAE national team's equipment manager, said he can only see the sport going from strength to strength in the country, particularly following the launch of the U20 Emirates Hockey League earlier this year.
An eight-team U12 Gulf tournament was also staged in the capital in December while Dubai Bantam Sandstorms U15s travelled for an international tournament in Sweden in February.
"The strength comes in numbers," Becker said. "In the UAE, there is now a demand from the juniors too. Like hockey and North America, hockey and the UAE are very similar. They like to joke around, they like the games, not much as individuals but work together as a team and the development of the team."
Next up for the UAE is to retain the Gulf Cup in Abu Dhabi in May.
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Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Yahya Al Ghassani's bio
Date of birth: April 18, 1998
Playing position: Winger
Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
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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
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The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
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Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
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Calls
Directed by: Fede Alvarez
Starring: Pedro Pascal, Karen Gillian, Aaron Taylor-Johnson
4/5
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
Maestro
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