A new 12,000-capacity ground in Abu Dhabi will be ready for the start of the T20 World Cup, and available for use if required.
The ICC confirmed on Tuesday the competition will be relocated from India, and staged in the UAE and Oman in October and November.
The World Cup will follow on immediately after the remainder of the IPL is played out at the stadiums in Abu Dhabi, Dubai and Sharjah.
The organisers sought out Oman as an alternative venue so the quality of pitches do not suffer because of the volume of matches.
The groundsmen of the UAE have proved adept at coping with substantial workloads in the past. Only this month, 20 T20 matches were played in the Pakistan Super League at Zayed Cricket Stadium.
The traffic did not diminish the scoring rates. In one of the last league-phase matches, Islamabad United made a Pakistan-record high score for the format, while Multan Sultans breached the 200-run mark in winning the final.
However, spreading the work around multiple venues makes sense, hence the decision to call on Oman.
Whether the preliminary round fixtures scheduled for the Oman Cricket Academy go ahead as planned remains to be seen, though.
Movement into and out of the country is limited at the moment, and events are banned. Oman reported its highest daily death toll from the coronavirus on Monday.
Abu Dhabi could provide a substitute venue, adjacent to the main Zayed Cricket Stadium, were it needed.
Eight weeks ago, Abu Dhabi Cricket started renovating the second of the three ovals on its site. Grass banks have been installed, with a capacity to host around 12,000 people.
The wicket block has space for five pitches in the centre, with an additional two either side for practice.
Floodlights suitable for TV broadcasts – with an output similar to those in the neighbouring stadium – are to be delivered in August.
Matt Boucher, the chief executive of Abu Dhabi Cricket, said the ground – which will be known as Tolerance Oval – has been upgraded with a view to improving the “hosting capabilities of Abu Dhabi and UAE as a whole”.
“We haven’t built this with the [T20 World Cup] prequalifying in mind, but it will enable more practical decisions to be made for future tournaments with multiple venues,” Boucher said.
“What it does mean is the Emirates Cricket Board have a fourth international oval to envelope into any plan for multi-venue tournament hosting.”
The grass banks encircling the playing area are similar to both the cricket fields at The Sevens, Dubai, as well as Pitch 2 in the neighbouring rugby facility.
Abu Dhabi Cricket, though, hope to imitate the ambience of an English county outground, or Hagley Oval in New Zealand.
“We love that ground, and we also talk about beautiful county grounds in England, and we are trying to recreate that beauty,” Boucher said.
“We are not trying to recreate Hagley Oval, but we would like Tolerance Oval to have that sort of feel. A festival atmosphere with 10-14,000 people is perfect for non-stadium cricket.”
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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RESULTS
Lightweight (female)
Sara El Bakkali bt Anisha Kadka
Bantamweight
Mohammed Adil Al Debi bt Moaz Abdelgawad
Welterweight
Amir Boureslan bt Mahmoud Zanouny
Featherweight
Mohammed Al Katheeri bt Abrorbek Madaminbekov
Super featherweight
Ibrahem Bilal bt Emad Arafa
Middleweight
Ahmed Abdolaziz bt Imad Essassi
Bantamweight (female)
Ilham Bourakkadi bt Milena Martinou
Welterweight
Mohamed Mardi bt Noureddine El Agouti
Middleweight
Nabil Ouach bt Ymad Atrous
Welterweight
Nouredine Samir bt Marlon Ribeiro
Super welterweight
Brad Stanton bt Mohamed El Boukhari
Draw
Quarter-finals
Real Madrid (ESP) or Manchester City (ENG) v Juventus (ITA) or Lyon (FRA)
RB Leipzig (GER) v Atletico Madrid (ESP)
Barcelona (ESP) or Napoli (ITA) v Bayern Munich (GER) or Chelsea (ENG)
Atalanta (ITA) v Paris Saint-Germain (FRA)
Ties to be played August 12-15 in Lisbon
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