Shamma Al Kalbani is the latest prodigy off the UAE's jiu-jitsu school programme production line.
The Emirati schoolgirl took up the martial art only five years ago and announced herself on the world stage last year when she won a gold medal at the Jiu-Jitsu International Federation’s (JJIF) World Youth and Aspiration tournament.
Shamma, 16, part of the UAE's female high performance team, was set to defend her title next month, but those plans have been dashed as global sport is in worldwide lockdown to stem the spread of the coronavirus pandemic.
“To win gold on the world stage in such a short period since I started is a wonderful accomplishment, but I have bigger ambitions,” she said.
Those objectives mirror most young Emiratis who have successfully come through the Abu Dhabi school programme: to achieve black belt status and raise the country’s flag at international competitions.
More than 80,000 practitioners are currently in the programme, launched in 2008 by Abu Dhabi Educational Council in affiliation with the UAE Jiu-Jitsu Federation.
"Jiu-jitsu was in the school curriculum and I loved it from the very first lesson I attended," Shamma told The National.
“I didn’t do any other sport but I thought I was pretty good in the martial art sport from the time I started. I wanted to improve and attended private classes outside school training.
“I was successful and like in any other sport, success meant I received support and the backing from everyone.”
Shamma’s jiu-jitsu record stands at 68 wins against nine defeats and includes winning a gold medal at the Grand Slam Los Angeles and silver at the Grand Slam Tokyo in the youth division.
Her best moment on the mat, though, came at the Mubadala Arena last April when she defeated Australian Brioni Cuskelly in the blue belt 52-kilogram final at the JJIF World Youths.
“To win gold on the world stage in such a short period since I started is a wonderful accomplishment, but I have bigger ambitions,” she said. “I know it will get harder and harder as you go on to the higher levels, but it is great to have the World Youth title on my CV.
“If I want to fulfil my objectives of achieving black belt and be a world champion, I must be able to compete against the best in the world.
“I will keep pushing myself all the time to achieve my goals. If successful, it will be great. If not, I can still be happy that I tried.”
A Grade 11 pupil of Al Hunnain School in Abu Dhabi, Shamma says she plans to pursue a degree in marine science.
“I want to be successful in both jiu-jitsu and academics,” she said. “It’s not hard. You just need to divide your time. It becomes easier when you love what you do. My parents have been very supportive and they are a great strength for me.”
Shamma is not the only one in her family with a love for jiu-jitsu. Younger sister Hamda, 14, is a yellow belt.
“She’s my training partner at home these days,” Shamma said. “Our federation has given us a home workout schedule to keep us in good shape while the country is combating to contain the coronavirus."
Scores
Rajasthan Royals 160-8 (20 ov)
Kolkata Knight Riders 163-3 (18.5 ov)
UNSC Elections 2022-23
Seats open:
- Two for Africa Group
- One for Asia-Pacific Group (traditionally Arab state or Tunisia)
- One for Latin America and Caribbean Group
- One for Eastern Europe Group
Countries so far running:
ARGENTINA SQUAD
Goalkeepers: Franco Armani, Agustin Marchesin, Esteban Andrada
Defenders: Juan Foyth, Nicolas Otamendi, German Pezzella, Nicolas Tagliafico, Ramiro Funes Mori, Renzo Saravia, Marcos Acuna, Milton Casco
Midfielders: Leandro Paredes, Guido Rodriguez, Giovani Lo Celso, Exequiel Palacios, Roberto Pereyra, Rodrigo De Paul, Angel Di Maria
Forwards: Lionel Messi, Sergio Aguero, Lautaro Martinez, Paulo Dybala, Matias Suarez
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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