After a decade spent trying get international cricket back in the country, Pakistan is facing the prospect of being declared the game's no-go area again.
A sense of shock and anger swept the country on Friday when New Zealand pulled the plug on their first Pakistan tour in 18 years, citing a security alert.
With the England board yet to make up its mind about what would be their first visit to the South Asian country in 16 years next month, Pakistan's home season looks in disarray.
It is a massive setback for the cricket-mad nation which put in tremendous effort to project itself as a safe destination and won tour commitments from several leading teams.
"It's been pretty gut-wrenching," PCB chief executive Wasim Khan said.
"We've done a huge amount of work in building our credibility back up again in world cricket. The rug has been pulled out from under our feet as quick as that."
Cricket Australia said it was monitoring the situation and would "talk with the relevant authorities once more information becomes known" ahead of its scheduled tour early next year.
"The abrupt departure of New Zealand has left many scars for us, and we just certainly hope that this is not going to have long-term consequences for us moving forward," added Khan.
Cricket left Pakistan after the 2009 attack on the Sri Lanka team bus in Lahore. They team moved base to the UAE for close to a decade before gradually shifting matches and later tours back home.
Test cricket returned to the country when Sri Lanka returned in 2019.
The Pakistan board chief executive added New Zealand's move has set a dangerous precedent.
"It sets a very dangerous precedent if countries can unilaterally just abandoned tours. Then it does affect relationships. Where does it leave us as a sport?" Khan said.
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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.
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Visa changes give families fresh hope
Foreign workers can sponsor family members based solely on their income
Male residents employed in the UAE can sponsor immediate family members, such as wife and children, subject to conditions that include a minimum salary of Dh 4,000 or Dh 3,000 plus accommodation.
Attested original marriage certificate, birth certificate of the child, ejari or rental contract, labour contract, salary certificate must be submitted to the government authorised typing centre to complete the sponsorship process
In Abu Dhabi, a woman can sponsor her husband and children if she holds a residence permit stating she is an engineer, teacher, doctor, nurse or any profession related to the medical sector and her monthly salary is at least Dh 10,000 or Dh 8,000 plus accommodation.
In Dubai, if a woman is not employed in the above categories she can get approval to sponsor her family if her monthly salary is more than Dh 10,000 and with a special permission from the Department of Naturalization and Residency Dubai.
To sponsor parents, a worker should earn Dh20,000 or Dh19,000 a month, plus a two-bedroom accommodation
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