Mohammed Waseem announced his arrival in international cricket with an extraordinary century as UAE claimed a remarkable T20 international series win over Ireland in Dubai.
Waseem debuted last week, at the start of a series of warm-up matches organised to help prepare the likes of Ireland and Namibia for the forthcoming T20 World Cup.
He had been quiet in his first three appearances, yet burst in to form in dramatic fashion to help oversee a resounding seven-wicket win at the ICC Academy.
Thanks to fine bowling by Rohan Mustafa and Zahoor Khan, the Irish were restricted to 134 for five from their 20 overs, on a morning of intense humidity.
Waseem has been a player of great renown in domestic cricket for some time now, and he brought that excellence to bear with a stunning assault on the Irish bowlers.
After reaching three figures, he appeared so shattered he could barely bring himself to get back to his feet after kneeling for a prayer of thanks.
He got back to the crease, and, with a single to win the game, he launched a huge straight six which would have landed on the neighbouring football field had it not hit the top of the net blocking the way.
It capped an uplifting turnaround in the series for the home team. They had looked entirely out of sorts in losing two games in three days to Namibia and Ireland last week.
They started the comeback on Friday when, fuelled by the fighting spirit of Kashif Daud and Basil Hameed, and the new ball skills of debutant Akif Raja, they beat the Irish by 54 runs.
The character of the side even showed up in the final game, too, given the Irish were 85 for no loss in the 12th over, with their star opening pair of Paul Stirling and Kevin O’Brien purring nicely.
Then Mustafa entered the fray. The allrounder has long been one of the country’s most reliable players, but he had seemed crushed by two tough assignments last week.
Mustafa dismissed Stirling and O’Brien in quick succession, on his way to figures of three for 24 from four overs delivered during the slog overs.
He even contributed to the departure of the Ireland captain Andy Balbirnie. The skipper had to retire hurt, and was helped from the field, after suffering a painful blow to his foot while trying to sweep Mustafa.
That was emblematic of a muddled end to the Irish innings, where they stuttered to a close.
From then on, it was all about Waseem, as he hurried the hosts to the victory, to provide the perfect birthday present for captain Ahmed Raza, who was turning 33.
The series win must be bittersweet for the UAE. They have beaten the Irish – a full Test-playing nation – in three out of five matches so far this year. That is further evidence, if it is needed, of the national team’s capabilities in international cricket.
And yet it is the Irish – and not the UAE – who are preparing to play in the T20 World Cup next week.
Stricken by a corruption scandal, which has since seen six players banned for a combined total of 41 years, the national team failed to make it through the qualifying competition two years ago.
Back then, they thought they had missed out on a trip to Australia for the global showpiece. As it has turned out, the consequences of Covid meant the World Cup has been brought to UAE and Oman instead.
Oman will be there. But UAE will be frustrated onlookers instead.
Sholto Byrnes on Myanmar politics
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 selections
Al Ain
5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura
7pm: AF Arrab
7.30pm: Al Jazi
8pm: Futoon
Jebel Ali
1.45pm: AF Kal Noor
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh
3.45pm: Bawaasil
4.15pm: Initial
4.45pm: Tafaakhor
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
