Mowbray hoping Celtic put on Australian show


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Celtic manager Tony Mowbray believes their friendly against Brisbane Roar will be crucial in allowing him to assess the players at his disposal. Mowbray takes to the dugout as Hoops manager for the first time tomorrow for the match in Australia and is determined to begin his rein with a win. It will be his first chance to see the squad he inherited from Gordon Strachan this summer in action as he prepares for the new Scottish Premier League season. There could also be an opportunity for fans at the match to see Marc-Antoine Fortune in a hooped jersey for the first time, just days after sealing a reported £3.8million move from Nancy. "I've been working with the players for a few weeks now and I'm looking forward to seeing the likes of Scott McDonald performing," said the Celtic boss. "I've watched these guys from afar in England and now I can go and work with them. "Marc-Antoine Fortune is on the trip with us and I'm looking forward to gelling all our strikers together. "We are taking this match very seriously. It's about getting a balance. "We want to protect players but we are always expected to win and we'll be trying to do that." The clash with Roar is the first of four preseason friendlies before Celtic's opening Uefa Champions League qualifier. Mowbray added: "I'm delighted to be here and I look forward to this game immensely. This is my first visit to Australia and it's great to come and meet the fans. "Celtic supporters are known all over the world and it's fantastic to be in charge of a club with such a worldwide following. "We are here to show our support to these fans in Australia. We want to give them something back for the support they show us. "We're looking forward to the event and hopefully we can give them something to shout about." McDonald will wear the captain's armband in the absence of the injured skipper Stephen McManus, and the Australian striker warned that their hosts are not to be underestimated. He told www.celticfc.net: "Like all Australian sides, they will be very fit, but Roar are also strong technically. The A-League is improving all the time and Australian soccer is getting better. It's going to be a hard game." Meanwhile Eddie Johnson and Erik Nevland scored six minutes apart in the second half to lead English Premier League club Fulham to a 3-0 win over Australia's Melbourne Victory in a preseason friendly today.

The win helps make amends for a surprise 2-1 loss to Gold Coast United in the opening match of Fulham's Australian tour. Andy Johnson opened the scoring for Fulham from a penalty in the 33rd minute when he coolly slotted the ball past the Melbourne keeper Mitchell Langerak and into the corner of the net. Johnson was brought down in the area by a rash challenge from the Victory skipper and former Millwall captain Kevin Muscat. Johnson extended the lead for Fulham in the 67th minute when he eluded the lone defender in a 20-metre run before wrong-footing the substitute goalkeeper Glen Moss to score. The Norwegian forward Nevland sealed the win in the 73rd minute when he gathered a pass from South Korea's Seol Ki-hyeon and guided it into the net. A lively Melbourne side had the visitors on the back foot for much of the first half in front of just over 20,000 fans at Docklands stadium. But despite several scoring opportunities throughout the match, the Victory were unable to beat Fulham's Australia keeper Mark Schwarzer. Melbourne's best chance came in the 62nd minute when Archie Thompson collected a Tom Pondeljak pass in front of the goal, but bounced his shot off the crossbar. Fulham lost to the Gold Coast after the new A-League club scored twice in the final 10 minutes. Fulham concludes its Australian preseason tour on Wednesday with a match against Perth Glory. The London club plays its first match of the Europa League, formally the Uefa Cup, on July 30 after ending the 2008-2009 Premier League season with a best-ever seventh-place finish.

* With agencies

A little about CVRL

Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.

One of its main goals is to provide permanent treatment solutions for veterinary related diseases. 

The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery. 

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