• Australia's Steve Smith trains at the at Melbourne Cricket Ground on Friday, December 24, 2021 for the third Test on Boxing Day. Getty
    Australia's Steve Smith trains at the at Melbourne Cricket Ground on Friday, December 24, 2021 for the third Test on Boxing Day. Getty
  • Australia batsman David Warner during the nets session at Melbourne Cricket Ground on Friday. Getty
    Australia batsman David Warner during the nets session at Melbourne Cricket Ground on Friday. Getty
  • Aussie pacer Jhye Richardson bowls during training on Friday. Getty
    Aussie pacer Jhye Richardson bowls during training on Friday. Getty
  • Mitchell Starc trains at the MCG in Melbourne. EPA
    Mitchell Starc trains at the MCG in Melbourne. EPA
  • Captain Pat Cummins bowls during Australia's training session at the MCG. EPA
    Captain Pat Cummins bowls during Australia's training session at the MCG. EPA
  • Scott Boland has been added to Australia's squad for the third Test. EPA
    Scott Boland has been added to Australia's squad for the third Test. EPA
  • Josh Hazlewood is unlikely to regain his fitness for the third Test. Getty
    Josh Hazlewood is unlikely to regain his fitness for the third Test. Getty
  • Australia coach Justin Langer during training. Getty
    Australia coach Justin Langer during training. Getty
  • Marnus Labuschagne prepares to bat during training on Friday. Getty
    Marnus Labuschagne prepares to bat during training on Friday. Getty
  • David Warner trains in Melbourne on Friday. EPA
    David Warner trains in Melbourne on Friday. EPA
  • Marnus Labuschagne during Australia's training session. Getty
    Marnus Labuschagne during Australia's training session. Getty

Sport

Cricket

Pat Cummins returns as Australia train for Melbourne Ashes Test - in pictures

Hosts aim to take unassailable lead in third Test against England at the MCG

The National

December 24, 2021

  • English
  • Arabic

The Australian camp was brimming with energy ahead of the Boxing Day Ashes Test against England in Melbourne, with regular captain Pat Cummins back with the team.

The hosts cruised to a nine-wicket victory in Brisbane and then thrashed England by 275 runs in Adelaide, taking a commanding lead which they will look to turn into an unassailable one at the Melbourne Cricket Ground when the third Test starts on Sunday.

All of Australia's top six made 50s in the Adelaide Test, while the bowling group performed admirably despite missing captain Cummins and Josh Hazlewood.

Cummins, recently named as Australia captain, missed out after being a close contact of a Covid-19 positive case, but he is all set to return.

However, there is less certainty around Hazlewood as he continues to recover from a side strain, while the fitness of Jhye Richardson and Michael Neser is being assessed.

That could open the door to a shock debut for experienced right-armer Scott Boland after he was called into the squad as injury cover.

Meanwhile, Australia's Cameron Green said he is in no rush to be compared with Ben Stokes, the all-rounder he rates as "the best in the world".

Green has already played his part in helping the hosts go 2-0 up in the series, picking up England captain Joe Root twice among his five wickets and conceding less than one an over.

His batting has yet to come to the fore, but eight first-class hundreds show plenty of promise. However, Green is keen to avoid comparisons with Stokes.

"I'm not trying to compare myself to Ben Stokes. I think he's the best in the world," said Green.

"It's pretty dangerous if you're trying to compare to him so I'll have to see how it goes. I'm sure when I play more Tests I might get a bit more confidence to be able to do [what Stokes does], get a bit more self-belief that you can win a match by yourself.

"He's been incredible. You can say his numbers don't jump off the page, well I think that they do to be fair. As a guy, he comes in at number five and bowls 25 overs every innings. It's incredible how fit and strong he is."

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  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
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  • An elevated football field that doubles as a helipad
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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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First course

▶ Emirati sea bass tartare Yuzu and labneh mayo, avocado, green herbs, fermented tomato water  

▶ The Tale of the Oyster Oyster tartare, Bahraini gum berry pickle

Second course

▶ Local mackerel Sourdough crouton, baharat oil, red radish, zaatar mayo

▶ One Flew Over the Cuckoo’s Nest Quail, smoked freekeh, cinnamon cocoa

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▶ Bahraini bouillabaisse Venus clams, local prawns, fishfarm seabream, farro

▶ Lamb 2 ways Braised lamb, crispy lamb chop, bulgur, physalis

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The specs

Engine: 3.8-litre V6

Power: 295hp at 6,000rpm

Torque: 355Nm at 5,200rpm

Transmission: 8-speed auto

Fuel consumption: 10.7L/100km

Price: Dh179,999-plus

On sale: now 

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