SYDNEY // Having featured regularly in war of words with new India captain Virat Kohli in the ongoing Test series, Australia fast bowler Mitchell Johnson believes the volatile batsman will probably be more aggressive than MS Dhoni, his predecessor.
Kohli replaced Dhoni after the wicketkeeper’s sudden retirement from Test cricket after the drawn third match in Melbourne.
“Ever since I’ve seen him play cricket, I’ve always seen him pretty fiery,” Johnson said in Sydney ahead of the fourth and final Test match, which starts on Tuesday. “So he’ll definitely be an aggressive type of captain I think in the way he sets fields, and I think you’ll see a lot different to what MS did.
“He’s an interesting character. He is a fierce competitor and he really does like to get involved in it all.”
Kohli, who led India in Dhoni’s absence in the first Test in Adelaide, has been involved in a battle with virtually the entire Australian team this series, exchanging heated words on the field, particularly with Johnson and wicketkeeper Brad Haddin.
Kohli, 26, fuelled that further during the third Test in Melbourne when he said he deliberately set out to provoke the Australians because they could give it, but not take it, on the field.
“I like playing against Australia because it’s really hard for them to stay calm,” he said after he scored a brilliant 169 that included carting Johnson all around the Melbourne Cricket Ground.
“I don’t mind an argument on the field. It really excites me and brings the best out of me, so they don’t seem to be learning the lesson.”
Johnson, however, said the banter exchanged between the two sides had not been all that venomous.
“It’s just harmless stuff, that’s out there,” the bowler said. “There’s a lot of talk out in the media at the moment as bad sledging and pretty full-on stuff, but it’s all pretty harmless.
“Virat’s just been telling us how many runs he’s scored and we’ve just been saying we’re two-nil up in the series, so that’s pretty much it.
“It’s always been part of the game and always will be.”
Leon Johnson thrilled by West Indies fight against South Africa
CAPE TOWN // Debutant off-spinner Simon Harmer took three wickets before West Indies captain Denesh Ramdin led a fightback against South Africa on the first day of the third Test at Newlands on Friday.
West Indies, who are attempting to square the series, were 276 for six at stumps.
“We showed the fight we have been talking about,” said top scorer Leon Johnson, who made 54. “We are one or two wickets too many down, but we’re very happy with the position we’re in.”
If the West Indies were happy, the same applied to Harmer, who was added to the South African squad three days ago and told on Thursday he would make his debut in place of leg-spinner Imran Tahir.
Harmer took three for 67 and was mainly responsible for the West Indies slipping to 172 for five, dismissing Devon Smith, Johnson and Shivnarine Chanderpaul during an impressive first day of Test cricket.
“Since I was four years old I have always wanted to play for my country, but if you had told me 10 days ago that I would be sitting here, I probably would have slapped you,” he said.
Ramdin (53) and Jermaine Blackwood (45 not out) put on 94 for the sixth wicket to enable the West Indies to finish with a respectable total after it seemed they had squandered the advantage of winning the toss and batting first on an easy-paced pitch.
Harmer took a wicket with the last ball of his fourth over. It came from a poor shot by Smith, who chopped onto his stumps after battling to 47.
Johnson made 54 off 84 balls before he was deceived by a quicker ball from Harmer. Samuels scored 43 off 70 balls but left in shame after playing a loose drive against the first ball from part-time bowler Stiaan van Zyl. The ball went straight to Faf du Plessis at cover.
After tea, Harmer fired the ball down the leg side and Chanderpaul, on nine, was stumped by AB de Villiers.
Ramdin struck the ball solidly before being caught and bowled by Dale Steyn, who took the first wicket of the match when he had Kraigg Brathwaite caught at gully.
His two wickets gave him 391 in Tests, moving into second place on South Africa’s all-time wicket-taking list, behind only Shaun Pollock’s 421.
arizvi@thenational.ae
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How much sugar is in chocolate Easter eggs?
- The 169g Crunchie egg has 15.9g of sugar per 25g serving, working out at around 107g of sugar per egg
- The 190g Maltesers Teasers egg contains 58g of sugar per 100g for the egg and 19.6g of sugar in each of the two Teasers bars that come with it
- The 188g Smarties egg has 113g of sugar per egg and 22.8g in the tube of Smarties it contains
- The Milky Bar white chocolate Egg Hunt Pack contains eight eggs at 7.7g of sugar per egg
- The Cadbury Creme Egg contains 26g of sugar per 40g egg
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
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
Profile
Company name: Jaib
Started: January 2018
Co-founders: Fouad Jeryes and Sinan Taifour
Based: Jordan
Sector: FinTech
Total transactions: over $800,000 since January, 2018
Investors in Jaib's mother company Alpha Apps: Aramex and 500 Startups
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
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