The match will take place at Mohammed bin Zayed Stadium in Al Jazira Club in the UAE capital, Abu Dhabi.
This confrontation is considered one of the toughest challenges faced by the Iraqi team recently after losing the opportunity for direct qualification for the World Cup in the fourth round to Saudi Arabia, while the UAE lost to Qatar.
Thus, winning in Abu Dhabi is a prerequisite to increase Iraq's chances of qualifying for the global playoffs, while later relying on the support of Iraqi fans in the return match set to be held at Basra International Stadium.
Iraq are also under significant pressure before facing the UAE, as any result other than a positive one in the first leg could complicate the team's task.
Meanwhile, the UAE will aspire to achieve a positive result in the first leg in order to head to Basra for the passage championship.