Aishwaryaa H is a writer for Wisden India contributing IPL commentary to The National for the 2016 season. Here, he offers his talking points after the nine days of matches.
Read more: 2016 Indian Premier League: Updated results, analysis and fixtures in UAE time
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Place displace
After the Bombay High Court ordered that 13 matches scheduled for Maharashtra from May 1 be moved out of the state due to severe drought, the BCCI had to look for other options. The final, originally scheduled in Mumbai on May 29, is set to be shifted to Bangalore, according to Rajeev Shukla, the Indian Premier League chairman. "After speaking to the franchises, we have given them four options: Raipur, Jaipur, Kanpur and Visakhapatnam," said Shukla on the options available to franchises for league matches. Rising Pune Supergiants opted for Visakhapatnam as their new home, while Mumbai Indians have chosen Jaipur. Kings XI Punjab, who were scheduled to play three home matches in Nagpur, will now choose between Mohali, their original home, and Dharamsala.
Chennai Super Kings reunion
The match between Rising Pune Supergiants and Gujarat Lions was a reunion of sorts, both teams replete with stalwarts from the erstwhile Chennai Super Kings. After playing together for eight years, Suresh Raina and MS Dhoni played against each other for the first time in the IPL, with the former ending up on the winning side. Batting first in Rajkot, Pune could not capitalise on a good start, thanks to some disciplined death bowling by Gujarat. Even after Dhoni took Dwayne Bravo for 20 runs in the final over, Pune could manage just 163 for five in 20 overs after being 87 for one in the first 10 overs. An 85-run opening partnership in 8.3 overs between Brendon McCullum and Aaron Finch took the game away from Pune, even as Raina and Bravo came up with useful contributions that helped Gujarat chase down the total in 18 overs. On social media, fans labelled this the #CSKDerby and even Ravindra Jadeja said he felt he was part of a "CSK practice match".
Fantastic Finch
IPL 2016 got its much deserved thriller after a cluster of one-sided games when Gujarat Lions played against Mumbai Indians at the Wankhede Stadium in Mumbai. Gujarat had done well to restrict Mumbai to 143 for eight after opting to bowl. The total didn't look intimidating when Aaron Finch and Suresh Raina were together, as both batsmen made sure that the required rate was well under control. But once Raina fell, a mini-collapse ensued, leaving Finch holding fort. Struggling with a hamstring injury/cramps, Finch saw wickets fall around him but continued to play his shots undeterred. Requiring 11 off the last over and limping on one leg, Finch sealed the match with a four off the final delivery after Dhawal Kulkarni had scored a timely boundary earlier in the Jasprit Bumrah over. The result made it three out of three wins for table-toppers Gujarat, and it was also the third straight man-of-the-match award for Finch.
Star performance
Chasing 192 in 20 overs against Royal Challengers Bangalore at the M Chinnaswamy Stadium, Quinton de Kock notched up the first hundred of IPL 2016. De Kock looked at ease right from the first delivery he faced. His 51-ball 108, with three sixes and 15 fours, helped Delhi Daredevils chase down the target in 19.1 overs, with seven wickets remaining. De Kock became the second youngest player, after Manish Pandey, to score an IPL century. With this win, Delhi climbed up the points table and are currently placed third with two wins in three matches.
Worst display
Pune's performance against Punjab. Opting to bat first on a good surface, Pune posted a below-par 152 against the home side. Barring Faf du Plessis, who also seemed to slow down towards the end, none of the Pune batsmen could get going after getting starts. Pune's bowling did not help their cause either, as they let the opening pair of Murali Vijay and Manan Vohra take the game away with a partnership of 97 runs in 12.2 overs. Though leg-spinner Murugan Ashwin did give Pune a ray of hope by picking up three vital wickets, Glenn Maxwell made sure of Punjab's first win of the season with an unbeaten 32 off just 14 deliveries.
Best catch
One of the bright spots for Bangalore in their loss against Delhi was the relay catch involving Shane Watson and David Wiese. Watson ran back from mid-on to long-on to pouch the catch offered by Shreyas Iyer, a brilliant effort even in isolation. Sensing that the momentum might carry him over the boundary, he threw the ball back in the field of play. Wiese, running all the way back from mid-off, dived to his right and caught the ball, sliding to a stop just millimetres from the boundary rope. The catch of the tournament, easily.
Best quote
“Virat [Kohli] chasing is very dangerous, so is asking them to bat first.” – Zaheer Khan, the Delhi Daredevils captain, after winning the toss and electing to bowl first against Royal Challengers Bangalore.
Key game
Mumbai Indians v Royal Challengers Bangalore at the Wankhede Stadium. A batting beauty with two teams which are dependent on their strong batting line-ups could make it a cracker of a match. Bangalore, not the best travellers, will be playing at a venue where Mumbai have lost both their matches this season.
Key statistic
Amit Mishra, the Delhi Daredevils leg-spinner, played his 100th IPL match when he turned out against Kings XI Punjab, and Virat Kohli reached 1,653 runs at the M Chinnaswamy Stadium – the most by a player at a venue in Twenty20s – but it was the Pandyas, Hardik and Krunal, who caused the most excitement by becoming the first brothers in IPL history to play for the same side.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Predictions
Predicted winners for final round of games before play-offs:
- Friday: Delhi v Chennai - Chennai
- Saturday: Rajasthan v Bangalore - Bangalore
- Saturday: Hyderabad v Kolkata - Hyderabad
- Sunday: Delhi v Mumbai - Mumbai
- Sunday - Chennai v Punjab - Chennai
Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Last-16
France 4
Griezmann (13' pen), Pavard (57'), Mbappe (64', 68')
Argentina 3
Di Maria (41'), Mercado (48'), Aguero (90 3')
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
If you go
The flights
Etihad flies direct from Abu Dhabi to San Francisco from Dh5,760 return including taxes.
The car
Etihad Guest members get a 10 per cent worldwide discount when booking with Hertz, as well as earning miles on their rentals. A week's car hire costs from Dh1,500 including taxes.
The hotels
Along the route, Motel 6 (www.motel6.com) offers good value and comfort, with rooms from $55 (Dh202) per night including taxes. In Portland, the Jupiter Hotel (https://jupiterhotel.com/) has rooms from $165 (Dh606) per night including taxes. The Society Hotel https://thesocietyhotel.com/ has rooms from $130 (Dh478) per night including taxes.
More info
To keep up with constant developments in Portland, visit www.travelportland.com. Good guidebooks include the Lonely Planet guides to Northern California and Washington, Oregon & the Pacific Northwest.
Despacito's dominance in numbers
Released: 2017
Peak chart position: No.1 in more than 47 countries, including the United States, the United Kingdom, Australia and Lebanon
Views: 5.3 billion on YouTube
Sales: With 10 million downloads in the US, Despacito became the first Latin single to receive Diamond sales certification
Streams: 1.3 billion combined audio and video by the end of 2017, making it the biggest digital hit of the year.
Awards: 17, including Record of the Year at last year’s prestigious Latin Grammy Awards, as well as five Billboard Music Awards
RESULTS
4pm: Al Bastakiya Listed US$250,000 (Dirt) 1,900m
Winner: Yulong Warrior, Richard Mullen (jockey), Satish Seemar (trainer)
4.35pm: Mahab Al Shimaal Group 3 $200,000 (D) 1,200m
Winner: Jordan Sport, Adrie de Vries, Fawzi Nass
5.10pm: Nad Al Sheba Conditions $200,000 (Turf) 1,200m
Winner: Jungle Cat, William Buick, Charlie Appleby
5.45pm: Burj Nahaar Group 3 $200,000 (D) 1,600m
Winner: Kimbear, Patrick Dobbs, Doug Watson
6.20pm: Jebel Hatta Group 1 $300,000 (T) 1,800m
Winner: Blair House, James Doyle, Charlie Appleby
6.55pm: Al Maktoum Challenge Round-3 Group 1 $400,000 (D) 2,000m
Winner: North America, Richard Mullen, Satish Seemar
7.30pm: Dubai City of Gold Group 2 $250,000 (T) 2,410m
Winner: Hawkbill, William Buick, Charlie Appleby.
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Specs%20
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MATCH INFO
Argentina 47 (Tries: Sanchez, Tuculet (2), Mallia (2), De La Fuente, Bertranou; Cons: Sanchez 5, Urdapilleta)
United States 17 (Tries: Scully (2), Lasike; Cons: MacGinty)
Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
WWE Super ShowDown results
Seth Rollins beat Baron Corbin to retain his WWE Universal title
Finn Balor defeated Andrade to stay WWE Intercontinental Championship
Shane McMahon defeated Roman Reigns
Lars Sullivan won by disqualification against Lucha House Party
Randy Orton beats Triple H
Braun Strowman beats Bobby Lashley
Kofi Kingston wins against Dolph Zigggler to retain the WWE World Heavyweight Championship
Mansoor Al Shehail won the 50-man Battle Royal
The Undertaker beat Goldberg
Ferrari
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Michael%20Mann%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Adam%20Driver%2C%20Penelope%20Cruz%2C%20Shailene%20Woodley%2C%20Patrick%20Dempsey%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099