Representing the UAE national team is not a dream universally held by all aspiring young cricketers in the Emirates, let alone Pakistan.
The lure of a player’s country of origin often supersedes that of the one in which they reside. Not least because the opportunities afforded to players in cricket’s mainstream are so much greater than those – such as UAE – who are vying for attention from the game’s elite.
All of which makes the case of Usman Khan a curious one. The 28-year-old opener grabbed the limelight on one of cricket’s most significant stages earlier this year when he blazed the fastest century in Pakistan Super League history.
His 36-ball showpiece for Multan Sultans against Quetta Gladiators led to speculation that he might be on the brink of a call up for Pakistan.
They were, after all, just about to name an experimental side – with the likes of openers Babar Azam and Mohammed Rizwan rested – for a three-match T20 series against Afghanistan in Sharjah, which is his home ground.
And yet the prospect did not interest him. Instead he remained focused on qualifying to play for the UAE.
It is hoped he will be eligible for selection, based on the ICC’s three-year residency criteria, later this year, notwithstanding the time he has spent outside the country playing competitions such as PSL and the Bangladesh Premier League.
His ultimate aim is to play an international match against the country for his birth, and excel against them.
“In Pakistan I felt like nobody was looking to me and I wasn’t getting a chance, so I wanted to go somewhere else for an opportunity,” Usman said. “I came to UAE and have worked hard. I just want to work hard then try to make the UAE team once I am eligible.
“When corona[virus] happened, cricket went down in Pakistan and no-one was asking me to play. I decided to move to UAE for my cricket.
“My dream is not to play for Pakistan. My dream is to play for UAE. I am working hard to do that. One day I want to play against Pakistan to show them my talent. I am waiting for my time.”
Usman’s hopes of making it with UAE might have been dashed before they had even really begun, when he lost his job with his first employers around a year after arriving from Pakistan.
His talent had been clear for all to see in domestic cricket, and his peers did not want him to depart. Rameez Shahzad, the UAE batter, tipped off his father, Shahzad Altaf, about Usman’s situation.
Altaf recruited him to play for his own A-Division side, the Warriors, on the premise that he trains at his academy, too. The thinking being that Usman could also help out the young academicians at Goltay Cricket Academy in Hor Al Anz, Dubai.
“Rameez told me he was a very talented cricketer,” Altaf said. “We hired him, he played [Abu Dhabi] T10, did very well, and after that the door was open for him.”
Usman excelled in Abu Dhabi T10, and has made centuries in each of the PSL and BPL. Undoubtedly, it was that blitz for Multan against Quetta – an innings which included 12 fours and nine sixes – back in March which made his name.
“At 3.30pm I got a message from [coach] Andy Flower telling me I was playing,” Usman said. “I thought that was the best chance for me. If I could not get the runs that day, maybe the door would be closed for me.
“As we went out to bat, Rizwan told me to play my natural game. I said to him that first I have to settle, then I will play my game. I watched a couple of balls, then went for it.
Usman is grateful to Haider Azhar, the Multan Sultans COO, and Flower for their support. He is hopeful he will be retained by them even after the point he is no longer considered a local player, and will take up an overseas player place in their roster.
“When I got that hundred, Haider and Andy Flower told me they would help me play in other leagues, too,” Usman said. “Andy has worked so hard with me, and I am very grateful to him. He has helped me hit at a strike-rate of 200, and has told me he will try for me in other leagues, too.”
While the audience might have been some way short of the millions which follow PSL telecasts, Usman enjoyed more small screen fame earlier this month.
Playing for Sharjah in the Emirates D50, a competition involving the leading players in the country which was livestreamed online, he made a double-century – just as he predicted he would.
“When I spoke to Andy [Russell, the national development manager for UAE cricket], I said I would make a double hundred,” Usman said.
“After I made 150 [in an earlier match], Andy said, ‘You still haven’t made 200.’ I said, ‘Don’t worry, there are still four matches left, I will do it.’ Luckily, I did.”
COMPANY%20PROFILE
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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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Mohammed bin Zayed Majlis
LA LIGA FIXTURES
Thursday (All UAE kick-off times)
Sevilla v Real Betis (midnight)
Friday
Granada v Real Betis (9.30pm)
Valencia v Levante (midnight)
Saturday
Espanyol v Alaves (4pm)
Celta Vigo v Villarreal (7pm)
Leganes v Real Valladolid (9.30pm)
Mallorca v Barcelona (midnight)
Sunday
Atletic Bilbao v Atletico Madrid (4pm)
Real Madrid v Eibar (9.30pm)
Real Sociedad v Osasuna (midnight)
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Global state-owned investor ranking by size
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United States
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China
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UAE
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Japan
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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COMPANY%20PROFILE
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RESULTS
Bantamweight: Victor Nunes (BRA) beat Azizbek Satibaldiev (KYG). Round 1 KO
Featherweight: Izzeddin Farhan (JOR) beat Ozodbek Azimov (UZB). Round 1 rear naked choke
Middleweight: Zaakir Badat (RSA) beat Ercin Sirin (TUR). Round 1 triangle choke
Featherweight: Ali Alqaisi (JOR) beat Furkatbek Yokubov (UZB). Round 1 TKO
Featherweight: Abu Muslim Alikhanov (RUS) beat Atabek Abdimitalipov (KYG). Unanimous decision
Catchweight 74kg: Mirafzal Akhtamov (UZB) beat Marcos Costa (BRA). Split decision
Welterweight: Andre Fialho (POR) beat Sang Hoon-yu (KOR). Round 1 TKO
Lightweight: John Mitchell (IRE) beat Arbi Emiev (RUS). Round 2 RSC (deep cuts)
Middleweight: Gianni Melillo (ITA) beat Mohammed Karaki (LEB)
Welterweight: Handesson Ferreira (BRA) beat Amiran Gogoladze (GEO). Unanimous decision
Flyweight (Female): Carolina Jimenez (VEN) beat Lucrezia Ria (ITA), Round 1 rear naked choke
Welterweight: Daniel Skibinski (POL) beat Acoidan Duque (ESP). Round 3 TKO
Lightweight: Martun Mezhlumyan (ARM) beat Attila Korkmaz (TUR). Unanimous decision
Bantamweight: Ray Borg (USA) beat Jesse Arnett (CAN). Unanimous decision
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Citizenship-by-investment programmes
United Kingdom
The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).
All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.
The Caribbean
Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport.
Portugal
The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.
“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.
Greece
The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.
Spain
The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.
Cyprus
Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.
Malta
The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.
The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.
Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.
Egypt
A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.
Source: Citizenship Invest and Aqua Properties
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