• UAE's Khushi Sharma of UAE, right, up five wickets against Bhutan in their Women's T20 World Cup Asia region qualifier at the ICC Academy in Dubai on Thursday, November 25, 2021. Pawan Singh / The National
    UAE's Khushi Sharma of UAE, right, up five wickets against Bhutan in their Women's T20 World Cup Asia region qualifier at the ICC Academy in Dubai on Thursday, November 25, 2021. Pawan Singh / The National
  • Khushi Sharma helped the UAE beat Bhutan by 47 runs in Dubai. Pawan Singh / The National
    Khushi Sharma helped the UAE beat Bhutan by 47 runs in Dubai. Pawan Singh / The National
  • UAE captain Chaya Mughal, centre, celebrates the win over Bhutan. Pawan Singh / The National
    UAE captain Chaya Mughal, centre, celebrates the win over Bhutan. Pawan Singh / The National
  • Ngawang Choden of Bhutan bats at the ICC Academy in Dubai. Pawan Singh / The National
    Ngawang Choden of Bhutan bats at the ICC Academy in Dubai. Pawan Singh / The National
  • Esha Oza of the UAE bowls at the ICC Academy in Dubai. Pawan Singh / The National
    Esha Oza of the UAE bowls at the ICC Academy in Dubai. Pawan Singh / The National

Theertha Satish and Chamani Seneviratna set up UAE's third win in T20 World Cup qualifier


Paul Radley
  • English
  • Arabic

A schoolgirl, who only took up cricket seriously two years ago after being inspired by a Tamil-language movie, combined with a player who has a Test batting average of 148 to set up victory for UAE against Bhutan.

Chamani Seneviratna struck an unbeaten century for Sri Lanka in her lone Test match for the country of her birth back in 1998. That was six years before Theertha Satish was even born.

And yet the duo put on an alliance worth 131 to help UAE to a 47-run win at the ICC Academy, which maintains the home team’s push to advance to the next stage of T20 World Cup qualifying.

Opening the batting, Theertha top scored with 64 not out. Seneviratna made 63 as the hosts posted 149-2 from their 20 overs.

To add to Theertha’s delight, her roommate was the star with the ball. Khushi Sharma was named played of the match as she took 5-22 from her four overs, as Bhutan were restricted to 102-9 in reply.

The half-century was the second vital contribution Theertha has made in the UAE’s run of three consecutive wins so far in the tournament.

Her haul of 115 runs at an average of 57.50 is a fair effort for someone who only took to the game two years ago after watching Kanaa, a film about a farmer’s daughter who dreams of playing in a Cricket World Cup.

“That duly inspired me to take up the sport,” said the Chennai-born 17-year-old batter.

“At the same time, the UAE Under 19 development squad had started as well, so I thought I would give it a shot and see how that goes. This is the result of that.”

Theertha, who has lived in Dubai since she was a young child, has recently had real life inspiration in addition to that which she first found on the silver screen.

As an avid supporter of Chennai Super Kings, she was delighted to witness the Indian Premier League on UAE soil last month – especially given her role model shone so brightly.

“Recently, it has been Ruturaj Gaikwad,” Theertha said of her heroes in the game.

“I love the way he anchors the innings. The way he played for CSK was brilliant. I have been watching a lot of his videos to see what he does and I try to implement that.

“I went to the CSK game against Mumbai, and I think that inspired me even more. I understood my role more by watching him play.”

UAE currently top the six-team qualifier group, with three wins from three. They face winless Kuwait at the ICC Academy in their next match on Friday afternoon.

Key developments

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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

 

 

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Updated: November 25, 2021, 2:51 PM