Cricket may dominate the sporting landscapes of India and Australia but for four weeks the attention of millions of football fans in both nations will turn towards the Qatar World Cup.
Those living in Dubai and Indian tourists planning a trip to Doha will be among the thousands of fans visiting Qatar from Sunday, November 20.
One of them is Australian Michael Beverly, a Dubai resident who works in investment, and he will be cheering on the Socceroos with his wife and son.
“One of the reasons I want to support the team is because of the sacrifices they made during Covid-19,” he said.
“There were no qualifying games at home because the country was under lockdown in the pandemic.
“I want to go and support them because the sacrifices they had to make cannot be diminished.”
A World Cup so close to the UAE where he now lives made the tournament a rare opportunity to see his home side in the flesh.
Another World Cup adventure for Aussie aficionado
With tickets already in the bag for matches against France, Tunisia and Denmark, it is likely to be an exciting couple of weeks.
This will not be the first time he has followed the national team, as he also visited Germany for the 2006 World Cup.
“I had tickets to the finals in 2010 and 2014 in South Africa and Brazil but could not make it, so I am really looking forward to this,” said Mr Beverly, 50.
“My 11-year-old son is coming along for his first World Cup, along with my wife, so it should be special.”
“I’m really excited because it’s so convenient.
“I rarely get a chance to go and see them play because it’s a 14-hour-flight home.
“Supporting Australia has been a constant in my life, ever since I was 6.
“I would be pleasantly surprised if we got through to the next round as France and Denmark are tough teams and Tunisia won’t be easy opponents either.
“I would be happy to see them win a few games but I would be absolutely stunned if they did.”
Indian fan rooting for Ronaldo
Meanwhile, although the Indian cricket team is performing on the biggest stage at the current T20 World Cup in Australia, its national football team has never qualified to play in the football equivalent.
That has left football fans across India free to choose a team to get behind and temporarily adopt a nation to support during the tournament in Qatar.
Software developer Kunal Sharma from New Delhi has saved up for months to splash out on a trip to Doha to watch his hero Cristiano Ronaldo play in what will probably be his last World Cup.
Mr Sharma, 22, will be supporting Portugal and fancies their chances to go all the way.
“I am supporting Portugal because I am a big Ronaldo fan, I’ve supported them in every international tournament since I started watching football,” he said.
“As my own country is not there, I always have to choose one of the other teams to feel part of it.
“My expectations are no less than winning the World Cup, as it's Ronaldo’s last opportunity to get his hands on football’s most prestigious trophy and finish his career winning every possible title he played for.”
Mr Sharma scooped his tickets in the Fifa resale ballot, and secured seats for Brazil against Serbia, Argentina versus Mexico and best of all — Portugal’s clash with Uruguay on November 28 at Lusail Stadium.
At Dh800 each, his six-day trip is not cheap.
So far, he has spent about $7,000 on flights and an apartment in Rawdat Al Khail that he will share with his parents.
“I know it is really difficult for Portugal to win, considering teams like Brazil, Argentina, France, England and Germany all have significantly better squads.
“Realistically making the semi-finals would be a great result, but you never know considering they won the Euro 2016 being the underdogs.”
Football lovers ready for Qatar World Cup — in pictures
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
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
UAE'S%20YOUNG%20GUNS
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PREMIER LEAGUE RESULTS
Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0
Bahrain%20GP
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%20Ramez%20Gab%20Min%20El%20Akher
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
