A Chris Gayle half-century blasted the West Indies to victory over Australia in St Lucia on Monday, clinching the five-match T20 series between the sides.
Chasing a modest target of 142, Gayle recaptured his most destructive form in racing to 67 off only 38 balls to take his team to the target with five overs to spare at the Daren Sammy Stadium.
By spearheading the West Indies to an insurmountable 3-0 lead in the series, the 41-year-old also sent an ominous warning that he could yet be a factor in the Caribbean side's defence of the World T20 title later this year.
Gayle's pyrotechnics followed another efficient West Indies performance in the field as wrist-spinner Hayden Walsh again presented the most effective challenge to the Australians with figures of two for 18 in limiting the visitors to 141 for six.
All-rounder Moises Henriques topscored with 33 and struck the only two sixes of his team's innings.
Henriques' contribution followed his side's best opening partnership of the series – 41 – between captain Aaron Finch and Matthew Wade.
However, the tempo of the innings dropped considerably when they were separated by Obed McCoy in what proved to be the seamer's only over of the innings.
Mitchell Marsh fell cheaply for the first time in the series and when Walsh accounted for Alex Carey and Finch in the same over, their hopes of a first formidable total of this campaign effectively came to an end given the relative inexperience of their batting line-up.
Walsh should have claimed a third wicket but stand-in captain Nicholas Pooran missed a straightforward stumping offered by Henriques who managed to make some use of the reprieve.
Yet all of that effort was put into proper context by Gayle's muscular performance – his first T20 international half-century in six years, with seven sixes and four fours.
Fully aware of all the speculation off the field as to his value to the team, he went after the Australian bowlers not long after arriving at the crease in the opening over when Mitchell Starc dismissed Andre Fletcher.
Starc would actually emerge relatively unscathed from the celebrated power-hitter's assault, returning his most economical T20I figures ever of one for 15 from four overs.
However, all the other bowlers felt the weight of Gayle's bat although paceman Riley Meredith had the consolation of picking up three wickets, including the rampaging Jamaican, for the first time in his brief T20I career.
"I have to thank my entire team for the faith they have shown in me because everyone knows the struggles I have had with the bat in the last few matches," said Gayle on receiving the Man of the Match award.
"They have all stood up for me and I am happy that I was able to stand up today and deliver to remind everyone that I still have it in me to do something special at the World T20."
Gayle passed 14,000 runs in all T20 matches during the innings, the only player to so far reach that milestone.
For Finch, it was another case of his team failing to meet the expected standards.
"We really should have built on that start but I didn't help the situation when I got out and when you're playing a team like this with so much experience and so many world-class players it is always going to be tough," he explained.
"Yes, we are missing a number of key players here but that is no excuse. We expect better of ourselves and haven't managed that yet so far in this series."
Brief scoreline:
Manchester United 2
Rashford 28', Martial 72'
Watford 1
Doucoure 90'
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
MATCH INFO
Uefa Champions League, last 16, first leg
Ajax v Real Madrid, midnight (Thursday), BeIN Sports
ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Global state-owned investor ranking by size
|
1.
|
United States
|
|
2.
|
China
|
|
3.
|
UAE
|
|
4.
|
Japan
|
|
5
|
Norway
|
|
6.
|
Canada
|
|
7.
|
Singapore
|
|
8.
|
Australia
|
|
9.
|
Saudi Arabia
|
|
10.
|
South Korea
|
MATCH INFO
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Killing of Qassem Suleimani
More on animal trafficking
More from Aya Iskandarani
The five pillars of Islam
57%20Seconds
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rusty%20Cundieff%0D%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EJosh%20Hutcherson%2C%20Morgan%20Freeman%2C%20Greg%20Germann%2C%20Lovie%20Simone%0D%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%0D%3Cbr%3E%0D%3Cbr%3E%3C%2Fp%3E%0A
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5