Roommates shine as UAE make convincing start to Women's T20 World Cup qualifying

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.”

Sanchit Sharma during his UAE debut against Ireland. Antonie Robertson / The National

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.”

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

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

F1 drivers' standings

1. Lewis Hamilton, Mercedes 281

2. Sebastian Vettel, Ferrari 247

3. Valtteri Bottas, Mercedes 222

4. Daniel Ricciardo, Red Bull 177

5. Kimi Raikkonen, Ferrari 138

6. Max Verstappen, Red Bull 93

7. Sergio Perez, Force India 86

8. Esteban Ocon, Force India 56

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Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed

Rating: 1/5

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013

Tuesday results:

Singapore bt Malaysia by 29 runs
UAE bt Oman by 13 runs
Hong Kong bt Nepal by 3 wickets

Final:
Thursday, UAE v Hong Kong

HOSTS

T20 WORLD CUP

2024: US and West Indies; 2026: India and Sri Lanka; 2028: Australia and New Zealand; 2030: England, Ireland and Scotland

ODI WORLD CUP

2027: South Africa, Zimbabwe and Namibia; 2031: India and
Bangladesh

CHAMPIONS TROPHY

2025: Pakistan; 2029: India

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