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.”
Crazy Rich Asians
Director: Jon M Chu
Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan
Four stars
CRICKET%20WORLD%20CUP%20LEAGUE%202
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2024%20Dubai%20Marathon%20Results
%3Cp%3E%3Cstrong%3EWomen%E2%80%99s%20race%3A%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Tigist%20Ketema%20(ETH)%202hrs%2016min%207sec%0D%3Cbr%3E2.%20Ruti%20Aga%20(ETH)%202%3A18%3A09%0D%3Cbr%3E3.%20Dera%20Dida%20(ETH)%202%3A19%3A29%0D%3Cbr%3EMen's%20race%3A%0D%3Cbr%3E1.%20Addisu%20Gobena%20(ETH)%202%3A05%3A01%0D%3Cbr%3E2.%20Lemi%20Dumicha%20(ETH)%202%3A05%3A20%0D%3Cbr%3E3.%20DejeneMegersa%20(ETH)%202%3A05%3A42%3C%2Fp%3E%0A
Evacuations to France hit by controversy
- Over 500 Gazans have been evacuated to France since November 2023
- Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
- The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
- Artists and researchers fall under a programme called Pause that began in 2017
- It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
- Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
- Unlike students, they are allowed to bring their families to France
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
SQUADS
South Africa:
Faf du Plessis (capt), Hashim Amla, Temba Bavuma, Farhaan Behardien, Quinton de Kock (wkt), AB de Villiers, JP Duminy, Imran Tahir, David Miller, Wayne Parnell, Dane Paterson, Andile Phehlukwayo, Dwaine Pretorius, Kagiso Rabada
Coach: Ottis Gibson
Bangladesh:
Mashrafe Mortaza (capt), Imrul Kayes, Liton Das (wkt), Mahmudullah, Mehidy Hasan, Mohammad Saifuddin, Mominul Haque, Mushfiqur Rahim (wkt), Mustafizur Rahman, Nasir Hossain, Rubel Hossain, Sabbir Rahman, Shakib Al Hasan, Soumya Sarkar, Tamim Iqbal, Taskin Ahmed.
Coach: Chandika Hathurusingha
Key findings
- Over a period of seven years, a team of scientists analysed dietary data from 50,000 North American adults.
- Eating one or two meals a day was associated with a relative decrease in BMI, compared with three meals. Snacks count as a meal. Likewise, participants who ate more than three meals a day experienced an increase in BMI: the more meals a day, the greater the increase.
- People who ate breakfast experienced a relative decrease in their BMI compared with “breakfast-skippers”.
- Those who turned the eating day on its head to make breakfast the biggest meal of the day, did even better.
- But scrapping dinner altogether gave the best results. The study found that the BMI of subjects who had a long overnight fast (of 18 hours or more) decreased when compared even with those who had a medium overnight fast, of between 12 and 17 hours.
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20WallyGPT%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2014%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ESaeid%20and%20Sami%20Hejazi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3Cbr%3E%3Cstrong%3EInvestment%20raised%3A%20%3C%2Fstrong%3E%247.1%20million%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2020%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%20round%3C%2Fp%3E%0A
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
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
If you go
The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road.
The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
RIVER%20SPIRIT
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