Asamoah Gyan will be heading to his native Ghana today to be with his grieving family following the death of his mother Cecilia Love Amoako after a car crash.
But Gyan overcame his sadness to turn out for Al Ain last night and score twice to set the platform for a 3-2 victory over Al Shabab in the Pro League at the Maktoum bin Rashid stadium.
He opened the scoring with a penalty he earned himself when he was felled by Walid Abbas and regained the lead with a superb shot after Ciel, the Brazilian forward, had struck the equalised for the home side shortly after the break.
Ismail Ahmed, the Al Ain defender, added a third from a corner the Shabab defence failed to clear to ensure the Garden City club returned with three points.
Ciel reduced the lead with an injury time penalty awarded when Khaled Abdulrahman brought the Brazilian down but it was too late for the Dubai club to fight their way back.
Gyan's teammates paid tribute to the recently appointed Ghana captain, who took his league tally to 14 goals from seven games.
"It takes a lot of courage for anyone in Gyan's position to play in this important match for us," Helal Saeed, the Al Ain midfielder said before the game.
"He is a match winner for us. His commitment at a time of grief is just incredible. His presence on the pitch is invaluable and the best motivation for us."
Al Ain were the more creative and attacking side, particularly in the first half. However, they failed to convert many of the chances they created.
Gyan was in the thick of the action in their attack and he was denied when Ismail Rabee, the Shabab goalkeeper, did well to deflect a stinging shot from just outside the box.
The Ghanaian was unlucky again when his effort ricocheted off the bar on the half hour after Alex Brosque had set him up in front of the goal.
Gyan was then felled by an ugly tackle by Mohammed Marzooq, the Shabab defender who was lucky to get away with a yellow card, when he was cruising with ball towards the penalty area.
Rabee again came to Shabab's rescue, pushing out Omar Abdulrahman's dipping free kick from the edge of the box.
But the main focus of attention was Gyan, whose mother died in hospital, in Accra, on Tuesday.
The Ghana Football Association president Kwesi Nyantakyi, the assistant coach Maxwell Konadu and other officials visited the family home to offer their condolences and pay tribute to Amoako, whose other son, Baffour Gyan, also played for Ghana's national team as a striker.
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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
ABU DHABI ORDER OF PLAY
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The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
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