• The UAE team celebrate after beating Nepal in the ICC Women's T20 World Cup Asia Qualifier at the ICC Academy in Dubai on Sunday, November 28. All images by Ruel Pableo for The National
    The UAE team celebrate after beating Nepal in the ICC Women's T20 World Cup Asia Qualifier at the ICC Academy in Dubai on Sunday, November 28. All images by Ruel Pableo for The National
  • UAE celebrate after beating Nepal.
    UAE celebrate after beating Nepal.
  • Kavisha Egodage batting for the UAE.
    Kavisha Egodage batting for the UAE.
  • The UAE team before the start of the game.
    The UAE team before the start of the game.
  • Theertha Satish batting for the UAE.
    Theertha Satish batting for the UAE.
  • Karuna Bhandari bowling for Nepal.
    Karuna Bhandari bowling for Nepal.
  • Kavisha Egodage batting for the UAE.
    Kavisha Egodage batting for the UAE.
  • The UAE celebrate after the game.
    The UAE celebrate after the game.

Young talents shine as UAE seal T20 World Cup Asia Qualifier title against Nepal


Paul Radley
  • English
  • Arabic

Saying the future looks bright for UAE women’s cricket feels like it is underselling the point given that a 14-year-old schoolgirl bowled them to the next phase of T20 World Cup qualifying.

Samaira Dharnidharka, who was granted time off from her Year 10 studies at Gems Winchester to play, took four wickets for five runs in a sparkling spell at the ICC Academy.

It set the seal on a dominant 48-run win for the national team over Nepal, as they clinched a clean-sweep in the Women’s T20 World Cup Asia Qualifier.

Their rousing success means they will advance to the global Qualifier, to be played next year. If they finish in the top two places in that eight-team competition, they will play at the 2023 T20 World Cup in South Africa.

Their success was built on collective effort, not least in the form of some fine young talent.

The 17-year-old opener Theertha Satish was the tournament’s leading run-scorer. Nineteen-year-old Khushi Sharma took the most wickets.

And, when the pressure was on in the decider against Nepal, it was a 14-year-old bowler who settled the nerves with a four-wicket salvo.

“I just took it as a normal game, and — as a 14-year-old — you want to create a long-lasting impression,” Dharnidharka said.

“My aim was to hit the deck and keep bowling dots. If I did that, we knew wickets would come, so I wanted to keep building pressure.

“I have had to miss school, but they are really proud of me.”

Rarely for a match involving Nepal in the UAE, the home team had the noisier support.

Indeed the cheer squad which followed the UAE’s matches over the past week far exceeded anything the men’s team have had in the past.

It included choreographed songs, and the accompaniment of a portable speaker. They sung “That’s the way, Maahi ve,” when Mahika Gaur, the exceptional 15-year-old left-armer, was bowling.

There were placards with various messages, including “Khushi strikes again” whenever she took a wicket.

“It is awesome,” Dharnidharka said of the support. “It feels great to have such a lot of support. You get extra motivation and it creates pressure on the other team.”

For all the excellence of the young players during the course of the tournament, UAE’s success was overseen by the assured figure of Chamani Seneviratna.

The 43-year-old all-rounder, who played six World Cups for Sri Lanka in the past before moving to Sharjah, saved her best for the final match.

She earned the player of the match award against Nepal after her 36-ball 52 took UAE to 127 for five. She then took two for six with the ball as Nepal were bowled out for 79.

“We have talented players but I think we need to raise our standard when we are going to the global Qualifier,” Seneviratna said.

“We have to work towards that, and keep enjoying ourselves. We have good, talented players and I think we have a positive future to look forward to.

“Playing with these youngsters, I just tell them to settle, to stay at the wicket, and once they are settled that’s when they can play a long innings.

“They can take advantage of when they are playing with me, and share their ideas with me, and that makes things easier.”

Immediately after sealing victory, the team received a Zoom call from Robin Singh, the UAE head coach who was on tour with the men’s side in Namibia.

“We had a plan and, thanks to God, we achieved that goal,” Najeeb Amar, Singh’s assistant, who was in charge of the women’s side, said.

“The best of it was it was completely a team effort. They listened well to whatever the plans were and implemented them in the field.

“The highlight today was Samaira. We kept her for this game, and we knew what she could do. She delivered it, and I am really proud of her.”

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

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

Best Foreign Language Film nominees

Capernaum (Lebanon)

Cold War (Poland)

Never Look Away (Germany)

Roma (Mexico)

Shoplifters (Japan)

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

The bio

Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home

Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

'The Woman in the House Across the Street from the Girl in the Window'

Director:Michael Lehmann

Stars:Kristen Bell

Rating: 1/5

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Under 19 World Cup

Group A: India, Japan, New Zealand, Sri Lanka

Group B: Australia, England, Nigeria, West Indies

Group C: Bangladesh, Pakistan, Scotland, Zimbabwe

Group D: Afghanistan, Canada, South Africa, UAE

 

UAE fixtures

Saturday, January 18, v Canada

Wednesday, January 22, v Afghanistan

Saturday, January 25, v South Africa

Founder: Ayman Badawi

Date started: Test product September 2016, paid launch January 2017

Based: Dubai, UAE

Sector: Software

Size: Seven employees

Funding: $170,000 in angel investment

Funders: friends

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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  

Updated: November 28, 2021, 12:40 PM