Park Ji-Sung and South Korea face the UAE on Oct 15.
Park Ji-Sung and South Korea face the UAE on Oct 15.
Park Ji-Sung and South Korea face the UAE on Oct 15.
Park Ji-Sung and South Korea face the UAE on Oct 15.

UAE to face a resolute Park


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MANCHESTER // A week today the UAE will be playing one of the most important matches in their history and they will be up against a Manchester United player who will be trying to set an example to Asian players wanting to follow in his footsteps. Ji-sung Park endured the acute disappointment of being left out of Sir Alex Ferguson's squad for the Champions League final last May, another blow in a United career that has been blighted by injury.

But Park refused to let that get him down and he forced his way back into Ferguson's side at Chelsea last month, scoring the goal that looked like giving United victory at Stamford Bridge before Salomon Kalou levelled. After three frustrating years at Old Trafford since his £4million (Dh27m) move from PSV Eindhoven, the 27-year-old midfielder is desperately hoping that game in London will be the start of long-term success with United.

For, while many sceptics believe Park is primarily of value to the Red Devils for the shirt sales he can generate in his homeland, the Seoul-born player has his own personal reasons to prove he is good enough to wear the famous red shirt. "I am quite famous in my country," admitted Park. "Asian players want to play in Europe and I play for Manchester United, which is one of the biggest clubs in the world. It means they want to be like me. I have to try to do well and prove myself on the pitch so that other Asian players believe they too can play for big clubs in Europe."

Park is among a trio of Koreans plying their trade in England's top flight. Kim Do-Heon and Seol Ki-Hyeon are popular figures at West Brom and Fulham and regularly chat with Park, even if the sheer geographical spread of the compatriots means opportunities to meet up in person are rare. "I want to meet the other Korean players for lunch or dinner but it is quite a long way to West Bromwich and London from Manchester," said Park. "But we speak on the phone quite often, so that helps."

Now fully recovered from the knee injury that kept him out of the Beijing Olympics, Park has joined up with the South Korean squad for their two matches over the international break. Korea face Uzbekistan in a friendly on Saturday before tackling the UAE in a World Cup qualifier which must be won given the strong South Korea side only managed a tame draw with neighbours North Korea last month. "That draw was not the best result, so we have to put it right," he said.

"But we are confident we will qualify. "The Korean team is quite strong in Asia. We have to show that strength and hopefully we will be okay." * PA Sport

RESULTS

5pm: Handicap (PA) Dh80,000 (Turf) 2,200m
Winner: Jawal Al Reef, Fernando Jara (jockey), Ahmed Al Mehairbi (trainer)

5.30pm: Handicap (PA) Dh80,000 (T) 1,600m
Winner: AF Seven Skies, Bernardo Pinheiro, Qais Aboud

6pm: Maiden (PA) Dh80,000 (T) 1,200m
Winner: Almahroosa, Fabrice Veron, Eric Lemartinel

6.30pm: Maiden (PA) Dh80,000 (T) 1,200m
Winner: AF Sumoud, Tadhg O’Shea, Ernst Oertel

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,200m
Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

7.30pm: Handicap (TB) Dh90,000 (T) 1,400m
Winner: Adventurous, Sandro Paiva, Ali Rashid Al Raihe

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

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MATCH INFO

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Juventus 2 (Dybala 4', Higuain 80')

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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