Pakistan’s Mohammed Amir is playing in the Bangladesh Premier League as he gets set to make his international return after a five-year ban for his role in spot-fixing. AFP
Pakistan’s Mohammed Amir is playing in the Bangladesh Premier League as he gets set to make his international return after a five-year ban for his role in spot-fixing. AFP
Pakistan’s Mohammed Amir is playing in the Bangladesh Premier League as he gets set to make his international return after a five-year ban for his role in spot-fixing. AFP
Pakistan’s Mohammed Amir is playing in the Bangladesh Premier League as he gets set to make his international return after a five-year ban for his role in spot-fixing. AFP

Ban has not reversed the swing and fitness of Pakistan’s Mohammed Amir


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From underneath the helmet it was difficult to say for sure, but a fair guess can be hazarded as to the general nature of Shahid Afridi’s expression.

He was playing for a team – which one is of no consequence – in the Bangladesh Premier League (BPL), a competition also of inconsequence.

He had just been defeated, his off bail sent into so beautiful a twirl it deserved a film of its own, or at least an Olympic medal.

The stumps were unmoved.

Afridi let out – what was it? – a “phew”, an “ooo”, or maybe a more abrupt “oh” but they all must have come from the same register of emotion: in defeat, in admiration.

Afridi is not the most prestigious victim for bowlers, and to a certain quality of bowler, he is barely even a challenge. Still it was some delivery and Afridi might even have taken it as a compliment, that the bowler bothered to grant him such a delivery.

It began as a product of its angle, left-arm, over the wicket, and so it always had a leg-side bias to it.

It landed just short of a good length, outside or on leg, and then skipped off, like a pebble when it is made to skim off the surface of a lake.

It must have whirred as it went past Afridi’s bat and given where it began and what it finally struck, it must have cut, or swung, away just a smidge.

What was it, that expression? As the bowler was Mohammed Amir, maybe Afridi was smiling to himself, cheered by the thought that an opponent here could be a teammate soon, in India in March, perhaps, for the World Twenty20.

The return of Amir, both in the phase in which it is currently and in what will be the next phase, an international comeback, has so far been viewed most commonly at one level, the moral one. Should he be allowed to play again?

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That question will stick around like a bad marriage, but every time he turns up and bowls and takes wickets of men such as Misbah-ul-Haq, who was beaten for pace, it becomes impossible to not consider the physical improbability of what he is achieving even in this uncompleted return.

I do not remember the last ball he bowled in international cricket. It was at Lord’s, of course, and records show it was at England’s Jonathan Trott, a leg bye the very mundane outcome.

A few months after that delivery, I met him in Doha, the morning after the International Cricket Council banned him for five years.

That day, when his punishment had probably not sunk in, he veered between worrying how he would stay fit, and insisting he could stay sharp enough to return.

In the interim, it is not clear how much bowling he actually did; the ban applied to all levels of formal cricket.

In some interviews he has said he did not bowl at all, not even recreationally.

Now it is one thing to stay fit in that time, especially if you are young enough, but to return and be able to bowl as he has been doing?

Sure the standards of second grade domestic cricket in Pakistan, and even its first-class cricket can be questioned, or the BPL.

But just watch some of the videos that are so persistently unleashed upon social media. The action still buzzes, balls can still be made to swing this way and that, and the pace, to the eye as opposed to a speed gun, looks healthy.

This is after five years of an enforced deprecation, of skill, of sharpness, of everything really; for something as physically demanding but as technically precise as fast bowling, it is astonishing that he is still bowling to something resembling a professional level, let alone taking the kind of wickets he has been taking.

Athletes, no matter what age, do not take a break, or are forced to take one, this long and return almost as they were when they left it.

Women’s tennis player Kim Clijsters comes to mind as an exception. At 27 months, she was out for less time, but she gave birth in that period.

One person who took it as inevitable that Amir is bowling the way he is now is Shoaib Akhtar, a man acutely aware of the physical load of bowling fast.

That young, he maintains, you always get it back once you have it in you in the first place.

What concerns Shoaib more is whether Amir understands the scope of the difficulties that lie ahead, unrelated to his bowling.

In which case there is another athlete who returned after a long break and is performing as well, if not better, than when he went. But American sprinter Justin Gatlin knows he cannot ever outrun the taints of two doping bans.

“There’s no end to this,” he said. “I served my time. I did my punishment … I am still getting punished”.

Words to remember.

SPORTING READ: Read more: Find all of The National Sport's long reads in one place

TALKING POINTS OF THE WEEK GONE BY

Tickled pink

What do you know? Test cricket has not died upon the injection into it of a pink ball. In fact, judging by the number of spectators who turned up – 123,736 over three days – and the atmosphere they helped create, it has not been as alive as that for years.

That, incidentally, is the highest attendance at a non-Ashes Test in Adelaide, and though there is no way of knowing, it is unlikely a normal daytime Test would have attracted anything as close to that, even accounting for New Zealand’s current popularity.

It was great to watch, as well, even if the pitch was doctored to maintain the state of the pink ball. Test cricket, its worriers forget, is not only a resilient creature, it is an eminently mouldable one as evidenced by its many evolutions over the years.

There are kinks to sort out, of course, but the day-night Test should be here to stay in those countries where it is feasible.

Lambs to the slaughter

A little cringe at the scorecard and its circumstances is impossible to evade. A near full-strength West Indian side were taking on a Cricket Australia XI of mostly young players in Brisbane: six of the CA XI were on first-class debut and the side’s average age was 21.

In just over four days, the West Indians had lost by 10 wickets, having narrowly avoided an innings loss thanks, mainly, to a 79-run eighth-wicket stand between captain Jason Holder and Kemar Roach.

It is their only tour match ahead of a three-Test series that begins in Hobart on Thursday. Even without the retired Mitchell Johnson and injured Mitchell Starc, envisaging anything other than a home clean sweep is difficult, especially in this era of poor travellers.

Off the field matters do not look brighter. There have been government calls for the dissolution of the West Indies Cricket Board (WICB), an entity already in considerable financial strife. The long decline shows no signs of receding.

KP gives

Kevin Pietersen, if we are to go by public perceptions at least, has never come across as a particularly charitable soul. But as he has undertaken a publicity blitz for KP24 Foundation, that perception should be put to bed.

The foundation has been set up to help underprivileged children throughout the world, and through sport. This week he was in Abu Dhabi, with his Sprite 24/7 cricket project, a camp set up in Dubai for underprivileged children.

He played a little five-over tape-ball game against a side led by another widely misunderstood player, Shoaib Akhtar, in front of at least 10,000 at the capital’s Zayed Cricket Stadium that was part of the annual Sprite Cricket Stars tournament.

“For years I travelled the world playing against young net bowlers and all I thought about was my own preparation,” he said. “I never gave those guys the time they deserved.”

The last week, he said, had been “the best week of my life, my sporting life”, which is some achievement given the highs he has hit.

osamiuddin@thenational.ae

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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 PROFILE
Name: Mamo 

 Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua

 Based: Dubai, UAE

 Number of employees: 28

 Sector: Financial services

 Investment: $9.5m

 Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors. 

 
The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
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match info

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Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

ACC 2019: The winners in full

Best Actress Maha Alemi, Sofia

Best Actor Mohamed Dhrif, Weldi  

Best Screenplay Meryem Benm’Barek, Sofia  

Best Documentary Of Fathers and Sons by Talal Derki

Best Film Yomeddine by Abu Bakr Shawky

Best Director Nadine Labaki, Capernaum
 

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Thanksgiving meals to try

World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.

Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as  well as festive food platters, canapes and both apple and pumpkin pies.

Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.

The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.

Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.

Haircare resolutions 2021

From Beirut and Amman to London and now Dubai, hairstylist George Massoud has seen the same mistakes made by customers all over the world. In the chair or at-home hair care, here are the resolutions he wishes his customers would make for the year ahead.

1. 'I will seek consultation from professionals'

You may know what you want, but are you sure it’s going to suit you? Haircare professionals can tell you what will work best with your skin tone, hair texture and lifestyle.

2. 'I will tell my hairdresser when I’m not happy'

Massoud says it’s better to offer constructive criticism to work on in the future. Your hairdresser will learn, and you may discover how to communicate exactly what you want more effectively the next time.

3. ‘I will treat my hair better out of the chair’

Damage control is a big part of most hairstylists’ work right now, but it can be avoided. Steer clear of over-colouring at home, try and pursue one hair brand at a time and never, ever use a straightener on still drying hair, pleads Massoud.

UAE currency: the story behind the money in your pockets
How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Tickets

Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.