The parallels between the two sides are many.

Both have managed two draws and one defeat from their three matches thus far, both have struggled for goals, with Ali Mabkhout the only player from either side to find the back the net in the Final Round, and both know they must win on Tuesday to boost their hopes of direct qualification to a first FIFA World Cup in a generation.

Both teams are also led by high-profile Dutchmen, meaning the clash at Dubai’s Zabeel Stadium is one that has captured the media’s imagination as far afield as the Netherlands.

In one corner is Bert van Marwijk, now in his second stint as UAE head coach, and having just suffered his first defeat since regaining the position he previously held in 2019.

In the other stands Dick Advocaat, the highly decorated former Glasgow Rangers and Zenit Saint Petersburg boss, among many others, who surprised many by replacing Srecko Katanec to guide the Lions of Mesopotamia just prior to the commencement of the Final Round.

Both men have led their own national team to periods of success. – the 2010 FIFA World Cup final for van Marwijk, third place at UEFA Euro 2004 for Advocaat – but their focus is now solely fixed on guiding their respective West Asian nations to Qatar 2022.

Advocaat and Iraq’s cause will be hampered by the suspension of midfielder Amjed Attwan, but it is injured striker Mohannad Ali who they must urgently find a way to replace.

Not only are Iraq goalless after three official matches under their new boss, but they have managed only two shots on target thus far, with Aymen Hussein the man most likely to be entrusted to provide an attacking threat on Tuesday.

UAE have had struggles of their own.

They created chances but couldn’t take them in September draws against Lebanon and Syria, then couldn’t muster a shot on goal in a 1-0 defeat against a diligent Iranian defence on Thursday.

With seven matches still to come on the Road to Qatar, a defeat for either side would make direct qualification an increasingly distant dream, with the three points up for grabs on Tuesday looming as a potentially transformative prize as the Final Round nears its halfway point.

United Arab Emirates v Iraq
Venue: Al Wasl Stadium, Dubai
Kick-off: 20:45 hours (UTC+4)