The longest running and largest junior cricket competition in the region has seen most things during its 20-year history.
And yet the Gulf Cup experienced a first when a female player struck a century against boys for the first time.
The tournament involves 58 teams and 135 matches across a range of age groups, and will culminate in a finals day this month.
A 14-year-old Ben Stokes played in the 2005 Gulf Cup as part of a touring Durham Academy side, while fellow England internationals Mark Wood and Scott Borthwick have also featured.
This season’s tournament was initially memorable for an innings worth 274 not out in a 30-over, Under 11s game by Fathhurahman Mohammed - an opening batter for an academy side touring from Sri Lanka.
Then, on Boxing Day, Kavisha Kumari scored the first ton by a female against males in the competition’s history.
The 18-year-old all-rounder was opening the batting for the UAE women’s team. As part of the development plan for the women's game in the country, the leading national team players regularly play against boys age-group sides.
Kumari’s century came in a 154-run win in a 30-over match against Young Talents Cricket Academy’s Under 15s side in Ajman.
“I could tell within the first two balls it was coming onto the bat nicely and I was connecting with it well,” Kumari said.
“At that point it was just a case of carrying on and playing each ball on its merit. It was my first century against boys and my second century overall.
“In 2019 I scored a T20 century against girls. I have been close a number of times to getting a second one after that 2019 century, and finally getting it against the boys was amazing – I don’t have words to describe it.”
Kumari said she was concerned she might run out of deliveries to reach the landmark – especially given she has experienced that feeling a number of times before.
However, she made it to three figures with a classic drive for two to extra cover when she was on 98 in the penultimate over of the innings.
“I was more focused on scoring runs, but there was a little nervousness in the 90s because the overs were running out," Kumari said.
“There was a fear that I might not make it, especially as I have been stranded in the 90s a few times before against the boys. I have made 90, 97, 93, all not out in the past.
“So there was a nervousness, and I was trying to get on strike when I was in the 90s and make the runs.
“I asked Chaya [Mughal, the UAE captain], who was at the non-striker’s end, to look for singles and doubles. I just wanted to be on strike and we ran quite a few nervy singles.”
Kavisha made 106 from 89 balls with the help of 12 fours as the UAE women's team made 259-3 in 30 overs. Their opponents were bowled out for 105, with Khushi Sharma picking up 5-21.
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
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Scoreline
Saudi Arabia 1-0 Japan
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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
'The Woman in the House Across the Street from the Girl in the Window'
Director:Michael Lehmann
Stars:Kristen Bell
Rating: 1/5
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Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
- Stay invested: Time in the market, not timing the market, is critical to long-term gains.
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Results
Stage seven
1. Tadej Pogacar (SLO) UAE Team Emirates, in 3:20:24
2. Adam Yates (GBR) Ineos Grenadiers, at 1s
3. Pello Bilbao (ESP) Bahrain-Victorious, at 5s
General Classification
1. Tadej Pogacar (SLO) UAE Team Emirates, in 25:38:16
2. Adam Yates (GBR) Ineos Grenadiers, at 22s
3. Pello Bilbao (ESP) Bahrain-Victorious, at 48s
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
