TO GO WITH AFP 2010 WORLD CUP PACKAGE IN ARABIC (FILES) A picture taken on June 15, 1990 shows UAE's Adnan al-Talyani challengind Germany's Guido Buchwald during the World Cup Group D first round match between United Arab Emirates and West Germany at the Giuseppe Meazza stadium in San Siro, Italy. AFP PHOTO/NADER DEL RIO / AFP PHOTO / FILES / NADER DEL RIO
TO GO WITH AFP 2010 WORLD CUP PACKAGE IN ARABIC (FILES) A picture taken on June 15, 1990 shows UAE's Adnan al-Talyani challengind Germany's Guido Buchwald during the World Cup Group D first round match between United Arab Emirates and West Germany at the Giuseppe Meazza stadium in San Siro, Italy. AFP PHOTO/NADER DEL RIO / AFP PHOTO / FILES / NADER DEL RIO
TO GO WITH AFP 2010 WORLD CUP PACKAGE IN ARABIC (FILES) A picture taken on June 15, 1990 shows UAE's Adnan al-Talyani challengind Germany's Guido Buchwald during the World Cup Group D first round match between United Arab Emirates and West Germany at the Giuseppe Meazza stadium in San Siro, Italy. AFP PHOTO/NADER DEL RIO / AFP PHOTO / FILES / NADER DEL RIO
TO GO WITH AFP 2010 WORLD CUP PACKAGE IN ARABIC (FILES) A picture taken on June 15, 1990 shows UAE's Adnan al-Talyani challengind Germany's Guido Buchwald during the World Cup Group D first round matc

Timeframe: When the UAE scored its first World Cup goal


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Twenty-eight years ago to the day, on June 15, 1990, the UAE’s national football team – surprise participants in the 1990 World Cup in Italy – scored their first-ever World Cup goal against eventual champions West Germany in San Siro.

This image shows Adnan Al Talyani challenging West Germany’s Guido Buchwald in the historical match. Diehard football fans will recall that a minute into the second half, midfielder Khalid Ismail Mubarak took advantage of a defensive error by Thomas Haessler, burying the ball deep behind German keeper Bodo Illgner, bringing the score to 2-1.

As documented in the 2016 Ali Khaled film The Lights of Rome, the young team of amateurs shocked the football world by qualifying, and found themselves in the unfamiliar, but very welcomed position of bringing the team, and its relatively new country, to the world stage.

At the time, the UAE was not yet 19 years old, and had narrowly missed qualifying for the previous World Cup in Mexico. Italia 90 was the team’s chance to introduce themselves to billions with a strong showing from a team of men that grew up playing on sand and at beaches. Despite a 2-0 opening loss to Colombia on June 9, and an eventual 5-1 loss to West Germany, the Emiratis scored another goal at their final showing, four days later, in a 4-1 loss to Yugoslavia, where Thani Jumaa scored at the 22-minute mark, exiting the international tournament with pride and a definite sense of validation.

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The Abu Dhabi Awards explained:

What are the awards? They honour anyone who has made a contribution to life in Abu Dhabi.

Are they open to only Emiratis? The awards are open to anyone, regardless of age or nationality, living anywhere in the world.

When do nominations close? The process concludes on December 31.

How do I nominate someone? Through the website.

When is the ceremony? The awards event will take place early next year.

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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Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

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Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office