No Paras Khadka? No problem for Nepal, as they started their first World Cup League Two series without their greatest talisman with a rousing win over United States in Oman.
Much has happened in the time since qualifying matches for the 50-over World Cup last took place. Most pertinently for Nepal, that has included the recent retirement of former captain Khadka.
To put his departure into context, the only previous times Nepal had chased scores in excess of 200 to win 50-over games, Khadka had scored centuries.
The young side he has left behind showed they have learnt much, though, as they chased 231 with uncharacteristic ease.
By the time victory was sealed, they had five wickets and six balls in hand. That represents a cruise by Nepal standards.
It is 19 months since this competition — which decides which sides advance to the global qualifier for the next World Cup - ceased because of the onset of the pandemic.
Even if the league table has been in stasis since, much has changed in that time — not least the venue where the competition is resuming.
The Oman Cricket Academy ground in Al Amerat, a suburb of Muscat at the foot of the Hajar mountains, will be playing host to T20 World Cup matches later this year.
The clock is ticking till the start of that event, meaning all hands are to the pump.
As such, the first two thirds of this ODI were played out to the sound of the click-clacking of workmen, and JCBs shovelling gravel.
Already, it has a different feel to the village-green ambience which used to pervade here. Gone are the trees which lined the oval.
At the Muscat end of the ground there is the shell of a new permanent structure, set to house hospitality and media when the World Cup comes to town.
Lining the perimeter where the trees used to be is a temporary stand which is set to hold nearly 700 people for the tournament.
Four more of a similar size are set to be added, ahead of matches which will feature Bangladesh, Papua New Guinea, Scotland and the host nation.
For now, though, it is about 50-over cricket, and a tri-series which also involves Oman — who will face Nepal in the second match on Tuesday
Bizarrely, when United States’ batsmen made it to 36 that counted as a minor triumph. The previous time these sides had met in this competition — in the last series before Covid took hold — USA were bowled out for 35 in a mere 12 overs.
Their effort this time was vastly better, thanks chiefly to the fine century by Monank Patel which underpinned it.
The 28-year-old wicketkeeper reached three figures, then hit the 114th ball he faced straight to Kushal Bhurtel.
It was one of three fine catches for Bhurtel, and he also played a crucial hand in the chase, too.
He top scored with 84 at the top of the order, while 19-year-old Rohit Paudel saw his side through to the win, ending not out on 62 as victory was sealed.
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Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
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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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