DUBAI // Marcos Paqueta, the Al Shabab coach, has made it clear points matter more to him than entertaining football as his team opened their Pro League campaign with an impressive 2-0 win over Baniyas on Monday night.
Essa Obaid opened the scoring for the hosts in the 22nd minute and Edgar Bruno doubled the tally in the 79th minute, but Shabab failed to match the tempo they played at against Al Ahli in the 1-1 Etisalat Cup match last week.
Paqueta, however, was pleased with the performance of his side and said: "Today's football is very hard.
"You have to defend first and then create your opportunities to score. That's what we did today. We stifled the opponents and created plenty of chance.
"Had we converted all of them, we would have won by more than two goals.
"So we played well and I am satisfied with our performance. That's the most important thing."
Without any "star" players in their side, Paqueta believes his team cannot substitute sturdy team performances for fancy football purely to entertain the crowd.
"They were very organised, played good tactical football and worked together," he said. "That is very important for us. We have to work as a group because we don't have stars like the other teams. So tactical balance is very important.
"We are not here to put on a good show and lose. We are here to win and get the points in the bag."
Baniyas looked a bit undercooked last night and to add to their woes, Mohamed Zidan limped out of the game in the 33rd minute with a suspected hamstring injury.
Jozef Chovanec, the Baniyas coach, is hoping the Egyptian will be fit to play their next game against Kalba on Friday and his team put on a better performance.
"The injury of Zidan affected us as a team and [Andre] Senghor was left alone in the box," Chovanec said.
"We did not play a good game, but hopefully we will play a good match next time. We have good players."
arizvi@thenational.ae
Al Shabab Obai 23', Bruno 79'
Man of the match Ciel (Al Shabab)
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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.
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