India's Cheteshwar Pujara hit a century against New Zealand in Hyderabad.
India's Cheteshwar Pujara hit a century against New Zealand in Hyderabad.
India's Cheteshwar Pujara hit a century against New Zealand in Hyderabad.
India's Cheteshwar Pujara hit a century against New Zealand in Hyderabad.

The National

Pujara provides promise for India

Now, with Dravid and VVS Laxman both having retired, Pujara will get the time he needs to create his own niche.

Dileep Premachandran

August 23, 2012

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From the time he topped the Ranji Trophy run charts in 2007/08, Cheteshwar Pujara was marked out for greater things. The next Dravid, said some connoisseurs, impressed by his technique and appetite for long innings. But with India's middle order so settled, even Sourav Ganguly's retirement the following season didn't open doors.

Pujara had to wait until October 2010 for his chance. Having failed in the first innings, he was promoted to No 3 with India needing to chase down a tricky target against Australia. The significance of the move, with Dravid still in the side, was not lost on anyone.

Although he went to South Africa later in the year, there was no easing into the Test side. A knee injury saw to that and, as he recuperated, he watched the likes of Virat Kohli overtake him in the selectors' thoughts.

Now, with Dravid and VVS Laxman both having retired, Pujara will get the time he needs to create his own niche. He batted with tremendous poise and fluency on his way to a first-Test century in Hyderabad yesterday, and his choice of hero should tell you something about his attitude.

"Michael Hussey is a legend and I look up to him," said Pujara, in an interview with Wisden India a couple of months ago. "I've closely assessed his approach to batting and his temperament. He had to score nearly 10,000 runs in domestic cricket before being given a look-in. So I just tell myself to control what is in my hands. In this case, it is to score runs and leave the rest to God." Yesterday, with Indian cricket's reigning deities all failing, Pujara showed that the future isn't as bleak as some imagine.

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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

US PGA Championship in numbers

1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.

2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.

3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.

4 Louis Oosthuizen has now finished second in all four of the game's major championships.

5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.

6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.

7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.

8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.

9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.

10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.

11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.

12 Paul Casey was a combined 12 under par for his first round in this year's majors.

13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.

14 The world ranking of Justin Thomas before his victory.

15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.

16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.

17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.

18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).

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