• India's captain Virat Kohli hugs Namibia's David Wiese as he leads team members out into the field after winning the Cricket Twenty20 World Cup match between India and Namibia in Dubai, UAE, Monday, Nov. 8, 2021. (AP Photo / Aijaz Rahi)
    India's captain Virat Kohli hugs Namibia's David Wiese as he leads team members out into the field after winning the Cricket Twenty20 World Cup match between India and Namibia in Dubai, UAE, Monday, Nov. 8, 2021. (AP Photo / Aijaz Rahi)
  • India batsmen Suryakumar Yadav and KL Rahul, second right, greet Namibia players after the match in Dubai. AP
    India batsmen Suryakumar Yadav and KL Rahul, second right, greet Namibia players after the match in Dubai. AP
  • Virat Kohli shakes hands with Suryakumar Yadav after the match. Reuters
    Virat Kohli shakes hands with Suryakumar Yadav after the match. Reuters
  • Virat Kohli shakes hands with Namibia captain Gerhard Erasmus after India's victory. AFP
    Virat Kohli shakes hands with Namibia captain Gerhard Erasmus after India's victory. AFP
  • Suryakumar Yadav bats during the T20 World Cup match between India and Namibia. AP
    Suryakumar Yadav bats during the T20 World Cup match between India and Namibia. AP
  • KL Rahul raises his bat after scoring a half-century against Namibia. AFP
    KL Rahul raises his bat after scoring a half-century against Namibia. AFP
  • KL Rahul plays a shot during India's T20 World Cup match against Namibia. Getty Images
    KL Rahul plays a shot during India's T20 World Cup match against Namibia. Getty Images
  • KL Rahul plays a shot against Namibia in Dubai. Reuters
    KL Rahul plays a shot against Namibia in Dubai. Reuters
  • Suryakumar Yadav plays a shot next to Namibia wicketkeeper Zane Green. AFP
    Suryakumar Yadav plays a shot next to Namibia wicketkeeper Zane Green. AFP
  • KL Rahul plays a shot against Namibia. Getty Images
    KL Rahul plays a shot against Namibia. Getty Images
  • Namibia's Michael Van Lingen watches the ball run down the field. AP
    Namibia's Michael Van Lingen watches the ball run down the field. AP
  • Namibia bowler Jan Frylinck celebrates the wicket of Rohit Sharma. Getty
    Namibia bowler Jan Frylinck celebrates the wicket of Rohit Sharma. Getty
  • India fans cheers on their team from the stands. Reuters
    India fans cheers on their team from the stands. Reuters
  • India fans cheer on the team and wave giant flags in the stands. Getty Images
    India fans cheer on the team and wave giant flags in the stands. Getty Images
  • India's Rohit Sharma and KL Rahul run between the wickets. AFP
    India's Rohit Sharma and KL Rahul run between the wickets. AFP
  • Namibia's David Wiese bats against India. AFP
    Namibia's David Wiese bats against India. AFP
  • India's Jasprit Bumrah in the field during the Namibia innings. Getty Images
    India's Jasprit Bumrah in the field during the Namibia innings. Getty Images
  • Namibia's Jan Frylinck avoids a bouncer against India. AFP
    Namibia's Jan Frylinck avoids a bouncer against India. AFP
  • India's players celebrate after the dismissal of Namibia's Jan Nicol Loftie-Eaton. AFP
    India's players celebrate after the dismissal of Namibia's Jan Nicol Loftie-Eaton. AFP
  • Virat Kohli and Ravindra Jadeja celebrate after the dismissal of Namibia's Stephan Baard. AFP
    Virat Kohli and Ravindra Jadeja celebrate after the dismissal of Namibia's Stephan Baard. AFP

Rohit Sharma takes over from Virat Kohli as India T20 captain for New Zealand series


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Rohit Sharma was named the new captain of India's T20 side, replacing Virat Kohli, the cricket board announced on Tuesday after the side crashed out of the World Cup.

Rohit, 34, was named the T20 captain as the Indian board announced the squad for the upcoming tour by New Zealand.

Kohli, who took over T20I captaincy in 2017, had announced his decision to step down in September, citing his "immense workload". He remains the skipper of the one-day and Test teams.

The announcement follows news that former batting legend Rahul Dravid was replacing Ravi Shastri as coach for all formats following the World Cup, where India failed to qualify for the semi-finals.

Rohit has tasted immense success as a white-ball captain, leading Mumbai Indian to five IPL titles and also guiding India to wins in the 2018 Asia Cup and Nidahas trophy - both multi-team tournaments - as stand-in leader.

  • India players celebrate their 66-run win over Afghanistan in Group 2 of the T20 World Cup on November 3, 2021 at Zayed Cricket Stadium in Abu Dhabi. Getty Images
    India players celebrate their 66-run win over Afghanistan in Group 2 of the T20 World Cup on November 3, 2021 at Zayed Cricket Stadium in Abu Dhabi. Getty Images
  • Naveen-ul-Haq of Afghanistan unsuccessfully appeals for the LBW of Rohit Sharma of India. Getty Images
    Naveen-ul-Haq of Afghanistan unsuccessfully appeals for the LBW of Rohit Sharma of India. Getty Images
  • Rohit Sharma of India plays a shot on his way to a 47-ball 79. Getty Images
    Rohit Sharma of India plays a shot on his way to a 47-ball 79. Getty Images
  • Afghanistan's Gulbadin Naib celebrates the dismissal of India's Rohit Sharma. AP Photo
    Afghanistan's Gulbadin Naib celebrates the dismissal of India's Rohit Sharma. AP Photo
  • Afghanistan's Rashid Khan, right, talks to captain Mohammad Nabi after he was hit for a six by India's Rohit Sharma. AP Photo
    Afghanistan's Rashid Khan, right, talks to captain Mohammad Nabi after he was hit for a six by India's Rohit Sharma. AP Photo
  • KL Rahul of India plays a shot as Mohammad Shahzad of Afghanistan looks on. Getty Images
    KL Rahul of India plays a shot as Mohammad Shahzad of Afghanistan looks on. Getty Images
  • Fans of Afghanistan. Getty Images
    Fans of Afghanistan. Getty Images
  • India's Virat Kohli with KL Rahul. Reuters
    India's Virat Kohli with KL Rahul. Reuters
  • India's KL Rahul is bowled by Afghanistan's Gulbadin Naib. Reuters
    India's KL Rahul is bowled by Afghanistan's Gulbadin Naib. Reuters
  • Afghan and India fans in the stands. Getty Images
    Afghan and India fans in the stands. Getty Images
  • General view of play at Zayed Cricket Stadium. Getty Images
    General view of play at Zayed Cricket Stadium. Getty Images
  • Sharafuddin Ashraf and Karim Janat of Afghanistan interact. Getty Images
    Sharafuddin Ashraf and Karim Janat of Afghanistan interact. Getty Images
  • General view of play. Getty Images
    General view of play. Getty Images
  • Fans of Afghanistan cheer their team. Getty Images
    Fans of Afghanistan cheer their team. Getty Images
  • Gulbadin Naib of Afghanistan plays a shot as Rishabh Pant of India looks on. Getty Images
    Gulbadin Naib of Afghanistan plays a shot as Rishabh Pant of India looks on. Getty Images

Kohli was not named in the T20 squad for the New Zealand series to give the batsman time to rest. Also left out were pace bowlers Mohammed Shami and Jasprit Bumrah as well as bowling all-rounder Ravindra Jadeja.

The tour by New Zealand begins on November 17 with three T20 games followed by two Test matches.

India faced sharp criticism at home over their dismal performance in the T20 World Cup, including their humiliating defeat at the hands of arch-rival Pakistan as well as New Zealand.

But Shastri, after his last game in charge after five years, said that the current team was "one of the great cricket teams in the history of the game".

"We might not have won this World Cup, but I think going forward we'll continue to have a strong team because the IPL throws a lot of young players into the mix. Rahul [Dravid] will have his own ideas on how to take this team forward," Shastri said.

Meanwhile, Ruturaj Gaikwad, Venkatesh Iyer, Harshal Patel, and Avesh Khan - all of whom had an impressive IPL 2021 - were named in the T20 squad.

The three T20s will be played in Jaipur (November 17), Ranchi (November 19) and Kolkata (November 21). It will be followed by two Tests - Kanpur (November 25-29) and Mumbai (December 3-7).

India T20 squad: Rohit Sharma (captain), KL Rahul (vice-captain), Ruturaj Gaikwad, Shreyas Iyer, Suryakumar Yadav, Rishabh Pant (wicket-keeper), Ishan Kishan (wicket-keeper), Venkatesh Iyer, Yuzvendra Chahal, Ravichandran Ashwin, Axar Patel, Avesh Khan, Bhuvneshwar Kumar, Deepak Chahar, Harshal Patel, Mohammed Siraj

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

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

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

MATCH INFO

What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

Test

Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

Updated: November 09, 2021, 3:38 PM