Do we live in an age of great batsmanship, or of pitches that have increasingly reduced bowlers to peripheral figures?
A look at the list of batsmen with the highest averages in the game's history is certainly instructive. Test cricket has been played for 135 years, and only 40 batsmen have averaged more than 50 an innings in that time. Of those, exactly half have played at least part of their careers in the past two decades.
There are others, such as Hashim Amla, Graeme Smith, Kevin Pietersen and Michael Clarke, who average just less than 50, who may well go on to break into the elite club in future.
On the bowling side, only Curtly Ambrose, Glenn McGrath, Shane Bond and Allan Donald in this period make the all-time top 40 on career average. A fifth, Vernon Philander, has only played 10 Tests and one season. His inclusion in the list must come with an asterisk.
How we rate numbers, especially averages, becomes important when we look at the careers of two men born in early November.
Victor Trumper, perhaps Australian cricket's first batting legend, was born in the same year that Test cricket began. He averaged 39 over 48 Test matches. Search for the literature of the time though, and you will seldom find anything other than superlatives to describe Trumper's batting.
Like most true greats, he was at his best in times of crisis. At Old Trafford in Manchester in 1902, he made 104 on a wet pitch as Australia edged home by three runs against England. Just over a year later, he made 74 out of just 122 in another Ashes Test. Against South Africa in 1910, he made 159 out of 327 as Australia overturned a first-innings deficit of 158.
Yet, next to the modern-day Titans, Trumper's numbers - he made just eight hundreds - are as thin as the bats he used.
Nearly 100 years after Trumper, there was another man, born on November 1, who also seemed to derive most inspiration from difficult situations.
VVS Laxman's first Test hundred came at Trumper's home venue, the Sydney Cricket Ground, in January 2000. He made 167. No other Indian scored more than 25.
His 281 at the Eden Gardens in Kolkata a year later is guaranteed a mention each time historians discuss the greatest Test innings. And even a decade later, in the twilight of his career, Laxman was unsurpassed when it came to salvage operations.
At Mohali in 2010, against Australia, he made 73 not out to lead India past a victory target of 216 after they had slumped to 124 for eight. A few months later, he made a masterful 96 in Durban as India won a low-scoring game. No one else in the match crossed 40.
Yet, for all those heroics, he retired with an average of 45.97. A generation ago, that might have been considered exceptional. Unfortunately, there is nothing in the record books to show the relative worth of different innings. Conventional statistics fail miserably in that regard.
In sports such as American Football, you can look at the number of fourth-quarter comebacks that quarterbacks like Joe Montana, John Elway and Peyton Manning inspired to recognise their greatness. It is hard to contemplate a similar exercise in cricket.
Even today, on the verge of the 24th season of his international career, Sachin Tendulkar rates his 114 in Perth [January 1992] as one of his finest innings. Statistically, it was one of his smaller centuries and that too in a match that India lost by 300 runs. But in conditions where most of his teammates looked as shaky as leaves in a gale, he was a little colossus.
Numbers matter, in every sport. But devoid of context, they mean nothing.
The feats of the two boys of November, Trumper and Laxman, prove that.
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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
The National selections
Al Ain
5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura
7pm: AF Arrab
7.30pm: Al Jazi
8pm: Futoon
Jebel Ali
1.45pm: AF Kal Noor
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh
3.45pm: Bawaasil
4.15pm: Initial
4.45pm: Tafaakhor
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
About Takalam
Date started: early 2020
Founders: Khawla Hammad and Inas Abu Shashieh
Based: Abu Dhabi
Sector: HealthTech and wellness
Number of staff: 4
Funding to date: Bootstrapped
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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THE SPECS
Engine: 1.6-litre turbo
Transmission: six-speed automatic
Power: 165hp
Torque: 240Nm
Price: From Dh89,000 (Enjoy), Dh99,900 (Innovation)
On sale: Now
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5