In 1983, as he was preparing to bid for the right to host the fourth World Cup in the subcontinent, NKP Salve happened upon a strategy. The president of the Board of Control for Cricket in India (BCCI) knew that England and Australia, in particular, might be resistant to any such bid.
As England wanted to continue hosting a tournament it had already staged the first three editions of, Salve knew that the decision may come to a vote.
Salve studied ICC rules and looked over the minutes of previous meetings and understood that there was no pattern to how members voted on issues. They did as they liked.
Eighteen Associate members had a vote (Full members had two votes each) so Salve determined that “the Associate members held the key to opening the door of World Cup for India and Pakistan”.
It further struck him, he wrote in his memoirs, that the Asian members of the ICC — Full and Associate — should come together on a common platform: “… a more cohesive and purposeful power block [sic] would be established in the politics” of the ICC.
Later that year, in September 1983, the first Asian Cricket Conference was held in Delhi, attended by India, Pakistan and Sri Lanka and four Associates: Bangladesh, Hong Kong, Singapore and Malaysia.
Abdul Rehman Bukhatir, as a representative of the UAE, was a special invitee and the UAE became an Associate member of the body. One of the decisions they took was to arrange an Asia Cup, to be held at regular intervals and to be played by Full members as well as the best team from the Associate sides.
Osman Samiuddin: 'Are you going to play us or not?': Pakistan v India cricket series in UAE increasingly in doubt
Just over 30 years later, we have come full circle with the emergence on Saturday of a report that four Associate sides will battle it out for a spot at the next Asia Cup, in 2016 (In a press release back in April, the ACC had said it would hold a qualifying leg for the tournament, without more detail).
The UAE will be one of the teams and is likely to be the hosts as well. Like the Asia Cup itself it will be a Twenty20 event.
The Asian bloc is no more of course; the Asian Cricket Council has all but shut down operations and will be subsumed within the ICC. Partly it is its own fault that it was never able to become the cohesive force Salve and his accomplices imagined.
Partly it is because the political equation of cricket has changed: money is the binder, not geography. And partly, cricket is geographically so limited at Full-member level that a regional body within it was never destined to blossom.
But this news is a reminder of the failures of one of the original missions of the body. Salve wanted at least one Associate to play in every Asia Cup. None played in the very first event, here in the UAE, in 1984.
In the next three, Bangladesh, then not a Full member, played but only because politics meant that one of India and Pakistan did not play. Bangladesh also hosted an edition in between.
Bangladesh continued to play, standing on the cusp of becoming a Full member, but it was only in 2004 that the ACC bothered to invite the best Associate sides. In that case, it was Hong Kong and, for the first time, the UAE. It only took them 20 years to act on what was a founding principle.
It did not take them long to revert back either. Having invited the UAE and Hong Kong again in 2008, they scrapped the idea for 2010 and 2012 and went back to how it began: only the continent’s Full members contesting.
In 2014 when they invited Afghanistan, it was seen as some kind of great, benevolent concession, a step forward for Associates. In fact, it should have been that way from the start.
In truth, the ACC did what any body with limited scope could do with development in the continent. It has played a role in the rise of Afghanistan and Nepal for instance. The bigger members, such as India and Pakistan, have certainly not done enough.
Ultimately it is difficult to rid the impression drawn from Salve’s original motives, that this was to be a transactional relationship — for votes in power battles — than a developmental one.
osamiuddin@thenational.ae
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2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
The%20specs
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WORLD RECORD FEES FOR GOALKEEPERS
1) Kepa Arrizabalaga, Athletic Bilbao to Chelsea (£72m)
2) Alisson, Roma to Liverpool (£67m)
3) Ederson, Benfica to Manchester City (£35m)
4) Gianluigi Buffon, Parma to Juventus (£33m)
5) Angelo Peruzzi, Inter Milan to Lazio (£15.7m
FIXTURES
Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)
Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)
Friday, February 1
Final, Zayed Sports City Stadium (6pm)
BORDERLANDS
Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis
Director: Eli Roth
Rating: 0/5
The%20specs
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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
COMPANY%20PROFILE
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Tips to avoid getting scammed
1) Beware of cheques presented late on Thursday
2) Visit an RTA centre to change registration only after receiving payment
3) Be aware of people asking to test drive the car alone
4) Try not to close the sale at night
5) Don't be rushed into a sale
6) Call 901 if you see any suspicious behaviour
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Scoreline
Liverpool 3
Mane (7'), Salah (69'), Firmino (90')
Bournemouth 0
The specs
Engine: four-litre V6 and 3.5-litre V6 twin-turbo
Transmission: six-speed and 10-speed
Power: 271 and 409 horsepower
Torque: 385 and 650Nm
Price: from Dh229,900 to Dh355,000