Forty-six days after her brother Sanchit did the same for the UAE men’s senior team on the same field, Khushi Sharma made her debut for the women’s national team.
The similarities were many. Each bowled three overs of probing pace at the ICC Academy in Dubai. Both were making their competitive bows in the T20 international format.
One thing set apart 19-year-old Khushi’s big day, though. At the end of it, she was able to toast a win, after the home team got their ICC Women's T20 World Cup Asia Qualifier off to a flying start with a 30-run win over Malaysia.
“It feels great: both siblings playing for UAE is very special,” said Khushi, whose older brother had debuted in a defeat to Ireland last month.
“It felt amazing [to make her senior debut]. We found out yesterday at the team meeting, and I was a little nervous last night but today I felt more excited.
“We have a good blend of seniors and juniors. If ever we get nervous we go and talk it out with a senior player. They are pretty experienced so that helps.”
Even the junior players are adept at settling each others' nerves, it appears. Khushi bowled three tidy overs for 19 runs, after her roommate – and fellow debutant – Theertha Satish had made a decisive 46 with the bat for UAE.
“Theertha and I are both roommates and we were both making our debuts,” Khushi said.
“We were nervous last night, but when we woke up in the morning we were pretty set on what we were supposed to be doing for the team and what our roles are.
“There was enough of a cushion with the runs. Tt meant we weren’t as pressurised as bowlers.
“There might be moments further on in the competition where there will be crucial phases of matches and we will need to sharpen up. As a team we clicked pretty well.”
Theertha’s innings had been a vital one. The left-hander made 46 from 48 balls, and shared in a breezy partnership worth 56 for the second wicket with Esha Oza, who made 33.
That alliance was the backbone of UAE’s innings of 131-4 from their 20 overs.
Even though wickets were difficult to come by, the home team’s defence of that total was comfortable enough.
Venkataraman Subha took 1-19 from four overs, and Kavisha Kumari 1-18, as Malaysia were kept to 101-2 in reply.
Theertha was named player of the match for her efforts, and she was thankful for having a calming influence for a roommate.
“We were trying to comfort each other,” Theertha, 17, said of Khushi.
“We were nervous at night but when we woke up we were fine and trusted our skills, and hoped that would show out there.
“We tried to talk about us believing in ourselves, and about how we deserved to be here. As a player, you will always feel you have to practice more and get better, and no one is satisfied with their game.
“We were trying to convince ourselves that this was our moment and we should take it and enjoy it.”
After victory was sealed, the team were given a debrief by Robin Singh, the head coach of UAE cricket.
The former India allrounder will be flying to Windhoek on Tuesday with the senior men’s team, who will be playing a Cricket World Cup League Two tri-series with Namibia and Oman later this month.
The women’s side were grateful he stopped in to impart some wisdom before departing.
“I think that has helped us for our next game,” Theertha said.
“He is a player who has had so much experience. He knows how to analyse the game better than any of us. Hopefully the tips he gave us can help us a lot.”
'Cheb%20Khaled'
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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
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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
if you go
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The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)