Pakistan heaved a huge sigh of relief yesterday after Zimbabwe’s high-stakes, high-security tour ended without major incident, the first top-level international cricket in the insurgency-hit country in six years.
Cricket-mad Pakistani fans, starved of action at home since the 2009 attack on the Sri Lanka team bus, filled Lahore’s Gaddafi stadium for two Twenty20s and three one-day internationals.
As the Africans flew out early yesterday, the Pakistan Cricket Board (PCB) was already talking up the chances of luring more international teams. But much remains to be done to convince foreign boards, players and umpires that the country is once again safe to tour.
Zimbabwe are a fairly low-profile team but they still needed a mammoth security operation with 4,000 policemen guarding the stadium and another 2,000 at the team hotel and on their route to the ground.
Even with these measures in place, a blast hit Lahore during Friday’s second ODI, killing two people. Zimbabwe went ahead with the final ODI and PCB chairman Shaharyar Khan said it was a complete team effort, which helped the revival, and hailed the courage of the police.
“I think praise is due to an unknown policeman guarding the team to the government and to every cricket fan who packed the stadium despite security hassles and made this a successful and safe series,” Khan said.
Zimbabwe Cricket managing director Alistair Campbell said: “It was a tough decision to send the team, but in the end we are happy that we played a part in the cricket revival in Pakistan with a safe and successful tour.”
The PCB is now seeking to have Sri Lanka agree to tour, possibly next year.
Sri Lanka Cricket’s interim committee chairman Sidath Wettimuny, who was at the third ODI, said he was delighted at the success of the tour but refused to commit to anything.
“It’s too early to say anything. It was important to come here and it was a goodwill gesture on our part. We have always been very supportive of Pakistan cricket. I will go back and tell our board what I have seen and take it from there,” he said.
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MATCH INFO
Manchester United 1 (Rashford 36')
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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
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
