When an administrative oversight by Gujarat Giants deprived Mahika Gaur a place in the first Women’s Premier League, it was a mixed blessing for the UAE teenager.
It meant the 16-year-old left-arm pacer would miss out on playing in the WPL, whose inaugural edition was completed last week when Mumbai Indians beat Delhi Capitals in the final.
The female version of the Indian Premier League has already altered the landscape of the women’s game, and is likely to become the franchise event in which players most want to feature, much like the IPL in the men’s sphere.
Gaur was the subject of a bid by the Giants on auction day back in February, only for the team to be told they had exhausted their overseas player quota.
So no party for the towering seam bowler, but at least it meant she did not have to ask for any more time off school.
“When I found out I had been picked up for the auction I was really excited,” Gaur said. “I didn’t actually watch the auction as we had training that day, but I checked my phone after.
“My sister had sent a message saying, ‘You won’t understand, just watch the video.’ I watched the video and saw that a team had bid for me but they had already done their quota of international players.
“That was a bittersweet moment for me. It gave me great confidence to see a team had bid for me, so I didn’t take it in a negative way. Hopefully I can play in that at some point in the future.
“Everyone thought [the WPL] would be big, but not on the scale that it was. For sure, it is a goal of mine to play in that at some point in the future.”
For both male and female players in the UAE, the path to leading franchise competitions is becoming increasingly navigable.
The men’s players benefited from the advent of the DP World International League T20 this year, by which they can advertise their abilities to other franchise leagues around the world.
Similar can be said for the FairBreak Invitational for women. When Covid restrictions in Hong Kong meant the first season of that event was brought to the UAE last year, many locally-based players benefited.
Esha Oza, Kavisha Kumari, Chaya Mughal and Theertha Satish all played alongside some of the stars of the world game. Other UAE internationals, such as Gaur, Vaishnave Mahesh and Samaira Dharnidharka were recruited as reserves during the season, but did not play.
The second season of the tournament starts in Hong Kong next week, and Gaur has been drafted this time, with Oza, Kumari and Theertha again involved.
“I was happy for them but at the same time, I really wanted to be part of it,” Gaur said of missing out on playing last year.
“Seeing the exposure that they got, seeing them playing with such big names, that was really motivating for me to continue training as hard as I can.
“This year when I got the call up, obviously I was really happy. All of them said it was a great experience and they didn’t stop talking about it. I have heard lots of stories about what they learnt.”
Gaur was invited to tour Australia with a FairBreak squad during the winter, but had to turn down the opportunity. She had already missed a large chunk of the school term while playing for UAE at the Under 19 World Cup in South Africa.
The English-born bowler returned to the UK last year to attend boarding school on a sports scholarship, but her home remains Dubai.
Picking which cricket commitments to pursue among her academics is not an easy task, but she is glad of the chance to be heading to Hong Kong for FairBreak.
“The fact Associate players get so much exposure playing alongside players from Test-playing nations, it’s letting women who might not otherwise be recognised to be seen,” Gaur said.
“If you are from an Associate nation, bowling to players from Test-playing nations and getting them out, then with Women’s Premier League, the Hundred, and so many other franchise leagues, it will be great for people to spot potential talent.
“Last year, there were a lot of new people who hadn’t been heard about, and because of FairBreak, people got to see them.
“There are more franchise leagues, which is amazing, and more women’s matches are being telecast. Even the U19 World Cup.
"It was so well broadcast, and the ICC Instagram account was putting out so much stuff. It was great. It is really exciting for the future.”
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
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Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
SPECS
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More on Coronavirus in France
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press
Killing of Qassem Suleimani
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
Florence and the Machine – High as Hope
Three stars
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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TRAINING FOR TOKYO
A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:
- Four swim sessions (14km)
- Three bike sessions (200km)
- Four run sessions (45km)
- Two strength and conditioning session (two hours)
- One session therapy session at DISC Dubai
- Two-three hours of stretching and self-maintenance of the body
ITU Abu Dhabi World Triathlon
For more information go to www.abudhabi.triathlon.org.
India Test squad
Kohli (c), Dhawan, Rahul, Vijay, Pujara, Rahane (vc), Karun, Karthik (wk), Rishabh Pant (wk), Ashwin, Jadeja, Kuldeep, Pandya, Ishant, Shami, Umesh, Bumrah, Thakur
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Bharatanatyam
A ancient classical dance from the southern Indian state of Tamil Nadu. Intricate footwork and expressions are used to denote spiritual stories and ideas.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Results
5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash
6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami
7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami
7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Zayed Sustainability Prize