UAE U20s ask fans to be patient


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The World Cup-bound national youth team have urged fans not to be quick to judge them after the recent defeats in friendly matches and stand firmly behind the side as they get ready for Egypt. The "Whites" are training in Turkey for their Under 20 World Cup campaign, but have met with disappointment in the friendly games they have played till now. They have lost to Trinidad and Tobago, Cameroon and Ivory Coast, raising concerns among sections of the media and fans alike. Salem Saleh, the Al Wahda striker, is not too worried though, saying the friendly games have been used by the team as an avenue for experimenting and results have not been their paramount objective. "We know that losing games before such an important event is not considered a good thing," said the 18-year-old. "But at the same time, we should not be too worried when the purpose of these games is to experiment, to see the areas where we make mistakes and to work on them. "The management has deliberately picked teams who have done well in the past World Cups. They have done that so we could gain experience against the best sides and be ready for the World Cup. "The defeats have shown areas in which we need to work before our first games against South Africa and we are going to redouble our efforts to achieve that. We are determined to do well in Egypt and achieve our ambitions. "We know the value of the championship and I hope to see the fans come to Egypt to support us. God willing, we will be up to their expectations." The UAE will be playing another friendly game tonight, against Montenegro, and hoping for a better result. They had played their earlier three games in Antalya, but have moved camp since to Istanbul. They will Montenegro again on Tuesday and then take the Galatasaray team on September 18, before leaving for Egypt on September 24. arizvi@thenational.ae

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The burning issue

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World Cup final

Who: France v Croatia
When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

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