India ended the year on a high by winning the Centurion Test against South Africa by 113 runs following an all-round effort from their bowling attack.
The hosts, chasing 305 to win, reached 130-4 raising prospects of a draw given the rain that was forecast for later in the day. However, they were bowled out for 191 just after lunch on the final day, with Indian pacers Jasprit Bumrah and Mohammed Shami both picking up three wickets each.
South Africa captain Dean Elgar top-scored with 77 but fell lbw to Bumrah, giving India the opening they were looking for.
Off-spinner Ravichandran Ashwin snared the final two wickets off successive balls to wrap up the win.
"We got off to the perfect start and getting a result within four days, with one day washed out, shows how well we played and how motivated we are," India captain Virat Kohli said after the match.
"The discipline the batsmen showed ... we knew anything over 300 or 320 [in the first innings] would be a top total. We had a lot of belief in our bowling unit."
The captain said the team backs its pace attack to bowl teams out overseas, and singled out Shami, who took 5-44 in the first innings and 3-63 in the second.
"He is a world class talent. He is easily among the best three seamers in the world right now. He seems to get more out of the pitch that anyone else and bowls in areas where you can't leave the ball."
India achieved victory despite the entire second day of the Test being washed out due to rain. They have a 1-0 lead in the three-match series, with the second Test to be played in Johannesburg from January 3.
Elgar and Temba Bavuma (35 not out) gave the hosts hope in the morning session but India's pace attack used the conditions superbly and eased to a comfortable win.
The highest fourth innings score to win at Centurion Park is 251-8 by England in 2000 where both teams agreed to forfeit an innings after rain to force a result.
The difficulty of the task became clear in the end as South Africa failed to cross 200 in both innings, having been bowled out for 197 in the first.
The Proteas started well in the first 10 overs of the day before Elgar was trapped leg before wicket by Bumrah (3-50).
It was a typically gritty effort from the skipper, who had been given a life on 63 by Shami when the seamer dropped a caught and bowled chance.
Quinton de Kock attacked the bowlers with a breezy 21 from 28 balls, but played onto his own stumps for the second time in the match, this time off Mohammed Siraj (2-47).
Wiaan Mulder (one) then did not last long, caught by wicket-keeper Rishabh Pant off Shami (3-63), and after the lunch interval India took just two overs to pick up the final three wickets.
India were in control of the Test almost throughout after posting 327 batting first with 123 from opener KL Rahul, the only batsmen to really get to grips with the Centurion surface. He was named player of the match.
Nonetheless, South Africa captain Elgar was pleased with the fight his team showed during the match.
"We did a few things wrong, but there are also a lot of positives to take out of this game and into the next few [Tests]," said Elgar.
"We will have a sit-down with myself and the management. I don’t think we did a lot wrong, but the things we did do wrong we were quite far off.
"It’s not all doom and gloom for us, we have put ourselves under pressure but that is generally when we thrive."
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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