SHARJAH // Dominique Bathenay, the UAE's coach, is clearly losing patience with a number of aspects associated with his position. Happily for the bright youngsters he has blooded recently, he has plenty of time for them.
He fielded both Hamdan al Kamali, the captain of the UAE's U19 team, and his teammate Mohammed Fayyaz, the left-back, in defence for the Asian Cup defeat to Uzbekistan.
Despite their youth, they coped admirably with an experienced Uzbek forward line that included Asia's current Player of the Year, the gifted playmaker Server Djeparov.
They lost out to a single goal from Farhod Tadjiyev on the half hour, but Bathenay was cheered by the continued progress of his youngsters.
He said: "We have changed our playing methods. The national team is open to anyone who proves they are up to it.
"We have improved having played seven matches in the space of a month. The new tactics have started to be applied."
The unwieldy process of having press conferences translated from his native French into Arabic, then English, and back again, is an obvious annoyance for the coach.
He seems equally frustrated by the fact he does not yet have total command of English. He started to deliver a number of answers in the lingua franca, before lapsing back into French.
More than anything, he was riled by the way others interpreted the match differently to him. "That is not true," he complained after hearing his side described as defensive.
"We did not play defensively for the first 80 minutes. We were very well organised, we just added one more attacker with 10 minutes left because we were chasing the game.
"The Uzbek team were well organised and it was difficult when they went a goal up. I'm upset for my players because they did not get the rewards their efforts deserved."
After making hay last time out in the 5-0 thrashing of Malaysia, the home forward line of Mohammed Omar and Ismail Matar struggled to make inroads against the Uzbeks.
Bathenay added: "They are trying very hard, but our attackers need to trust their ability. That is the same throughout the team."
The Emiratis were given a close- up view of the continent's pre-eminent talent, in the form of Djeparov.
The skilful forward, who is a club colleague of the Rivaldo, the Brazilian former World Player of the Year, at Bunyodkor, was head and shoulders above everything else on show at the Sharjah Stadium.
"We are proud of our players," said the Uzbek coach, Mirdjalal Kasimov, whose charges are currently in the off-season with their domestic clubs.
"We expected the UAE to play very well because they had a month of good preparation before this match, having played in the Gulf Cup and their first qualifier against Malaysia.
"It was going to be difficult for us to win because our players were not 100 per cent ready. Our season has not started, and the players were only performing at about 70 or 80 per cent."
pradley@thenational.ae
Mohammed bin Zayed Majlis
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Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday, February 8 v Kenya; Friday, February 9 v Canada; Sunday, February 11 v Nepal; Monday, February 12 v Oman; Wednesday, February 14 v Namibia; Thursday, February 15 final
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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