Given the long gap between international assignments – and with no confirmed end in sight – domestic cricketers might be forgiven for giving up on the aspiration of representing the UAE.
The national team last played a competitive fixture in mid-January. They have seen two Cricket World Cup League series postponed in the meantime, and, seven months later, there is still no official confirmation as to when they will play next.
Then bear in mind the fact the UAE will be ghosts at their own party when the biggest global tournament yet to be staged in this country comes to town in the coming months.
The T20 World Cup will be played in UAE and Oman in October and November. Oman qualified to play in it. UAE did not, making the competition a rare case of a major global sporting event taking place without one of its host nations participating.
And yet a place in the national team remains something to covet, according to Asif Khan.
The 31-year-old batsman has established himself as one of the leading batsmen in the country over the space of the best part of four years he has been resident here.
He is counting down the days – he has two months left, he reckons – until he is eligible for selection for the national team on residency grounds.
Given that he has already trained with the UAE team, it is fair to assume he is on the selectors’ radar.
He could not fail to be, given his success in domestic cricket. Most recently, he has made back-to-back half-centuries in the new Emirates D50 competition.
Asif, who is originally from Pakistan and has a decade’s worth of experience of English league cricket, too, passed up a chance to move to Canada in favour of staying on to try an represent UAE.
And he wants to play with them in the biggest competitions, too. “Every player’s dream is to play in a World Cup,” Asif said.
As a former first-class cricketer in Pakistan, he is no stranger to longer format matches, but tournaments like the D50 are few and far between in the UAE.
He believes the new 50-over competition will benefit aspiring players.
“Until now we have only really played T10 and T20 cricket, and this is a bit different,” he said, after helping Ajman to a seven-wicket win over Abu Dhabi on Monday.
“Playing 50-over cricket is tough in these conditions. It is so hot.
“You have young guys, it is good for them to learn what it is like to play 50-over cricket.”
In addition to a national team call up, Asif is hoping to feature in the Abu Dhabi T10 again in November, having played alongside some of his heroes when he featured for Pune Devils and Deccan Gladiators in the past.
“It is very good experience,” he said.
“My favourite player is Shane Watson, and to share the dressing room with him was a good experience for me.
“He would come to practice, hit two or three balls, and if he had a good feeling about his batting even after such a short time he would finish practice.
“He said there was no point hitting 70, 80, 90 balls. So I have taken that from him.”
CREW
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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
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