Aaron Finch says the Powerplay battle between Australia’s top order and the in-form Shaheen Afridi could be decisive in the T20 World Cup semifinal in Dubai.
Australia will meet Pakistan in the last four at the Dubai International Stadium on Thursday.
Pakistan have been in stunning form in the competition so far, with five rousing wins in the Super 12 stage. Australia have themselves bounced back in confident fashion after suffering a hefty defeat to England.
Finch, the Australia captain, thinks the new-ball battle against Shaheen could prove vital to their prospects of making the final.
“I think what we have seen over the course of the tournament is how important the Powerplay is for both batting and bowling,” Finch said.
“I think the stats around the middle overs and the death overs are pretty similar throughout, but the Powerplay definitely holds the key.
“Shaheen has been in really good form, so that is going to be a crucial battle, no doubt.”
Finch accepts the fact Pakistan will be regarded as favourites going into the game. However, he points out that his side have been written off before, yet are still in contention for the title.
“Pakistan have played brilliant cricket,” Finch said. “The way they have gone in the Powerplay with bat and ball has been really crucial to their success.
“I think in this format of the game, if you look over the past few series, everyone had written us off by now. Read into that what you like.”
The challenge posed by Pakistan at the start of the innings will be another test of the revival of David Warner. The opener endured a miserable time in the lead in to this competition.
His form in the Indian Premier League was so bad for under-performing Sunrisers Hyderabad that he lost his place in the squad entirely, and had to watch the final matches of that tournament first from his hotel room, then from the stands.
However, he has found form again since joining up with Australia. He hit two half centuries in the Super 12 phase of the World Cup, including 89 not out against West Indies last time out.
“I was never worried one bit about David’s form – he is one of the all-time great batsmen of our era,” Finch said.
“You can look at it as though he had a really lean IPL. But the two halves of the IPL were a long way apart. If you miss out a couple of times and the end of the first part, then in the first couple of games in Dubai, it looks as though there is a pattern there.
“I certainly wasn’t worried. He is all class, he is training hard, he is mentally fresh. It is great to see the best of him, fit and firing.”
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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
