Fifa set hearing dates for Bin Hammam bribery case


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ZURICH // Fifa's ethics committee will meet on July 22 and 23 to hear the case against Mohamed bin Hammam, the Qatari former presidential candidate, who has been suspended on bribery charges.

The investigation by the committee has been completed and their report has been sent to Bin Hammam, who had been the Asian Football Confederation (AFC) president until his provisional suspension in May.

The ethics committee will also hear the cases of Debbie Minguell and Jason Sylvester, the two Caribbean Football Union officials who were also suspended along with the Fifa vice-president Jack Warner.

Warner is no longer under investigation following his resignation from football-related activities.

The charges relate to a meeting of 25 associations of the CFU in May where it is alleged bribes of US$40,000 (Dh were paid or offered to each by Bin Hammam, who was then campaigning for the Fifa presidency.

A Fifa statement read: "The Fifa ethics committee will meet on 22 and 23 July to examine the cases of Mohamed bin Hammam, Debbie Minguell and Jason Sylvester, who were provisionally suspended by the ethics committee on 29 May 2011 in relation to an alleged breach of the Ffa code of ethics and the Fifa disciplinary code.

"The three officials have received the report on the investigations conducted by the ethics committee since 29 May, and have been invited to present their position in writing prior to the meeting of 22 July.

"The hearings with Mohamed bin Hammam, Debbie Minguell and Jason Sylvester will take place on 22 July, when the parties as well as the ethics committee also have the opportunity to call on potential witnesses. On 23 July, the ethics committee will deliberate and decide on the cases."

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WRESTLING HIGHLIGHTS
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

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg