• Bangladesh captain Mominul Haque, left, and teammate Mushfiqur Rahim walk from the field after their historic Test win against New Zealand at Bay Oval. AP
    Bangladesh captain Mominul Haque, left, and teammate Mushfiqur Rahim walk from the field after their historic Test win against New Zealand at Bay Oval. AP
  • Ebadot Hossain celebrates his six wickets. AFP
    Ebadot Hossain celebrates his six wickets. AFP
  • Bangladesh captain Mominul Haque walks from the field after their win. AP
    Bangladesh captain Mominul Haque walks from the field after their win. AP
  • Bangladesh fans show their support in Tauranga. Getty
    Bangladesh fans show their support in Tauranga. Getty
  • Mominul Haque and Mushfiqur Rahim celebrate after winning the Test. Getty
    Mominul Haque and Mushfiqur Rahim celebrate after winning the Test. Getty
  • Player of the match Bangladesh's Ebadot Hossain speaks at a press conference. AP
    Player of the match Bangladesh's Ebadot Hossain speaks at a press conference. AP
  • Taijul Islam (L) is lifted by Ebadot Hossain as Bangladesh celebrate the final wicket of New Zealand's Trent Boult. AFP
    Taijul Islam (L) is lifted by Ebadot Hossain as Bangladesh celebrate the final wicket of New Zealand's Trent Boult. AFP
  • Najmul Hossain Shanto of Bangladesh plays a shot on the fifth day. AFP
    Najmul Hossain Shanto of Bangladesh plays a shot on the fifth day. AFP

Bangladesh stun world champions New Zealand in historic Test shock


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  • Arabic

Mominul Haque hailed Bangladesh's "unbelievable" win over New Zealand after they beat the world Test champions by eight wickets to end the Black Caps run of 17 matches without defeat on home soil.

Seamer Ebadot Hossain took six wickets as Bangladesh beat the Kiwis for the first time at the 16th attempt in one of the among the biggest shocks in the history of Test cricket.

While the Kiwis had beaten all-comers since their last loss to South Africa in March 2017, Bangladesh had lost all 21 of their matches in New Zealand, Australia, South Africa and England since they started playing Test cricket in 2000.

Ebadot, a former volleyball player who had taken 11 wickets in his 10 previous tests, led the way as the tourists dismissed the Black Caps for 169 early on day five to leave them requiring 40 runs for a famous victory.

After losing both openers in the chase, it was left to captain Mominul and experienced batsman Mushfiqur Rahim to usher Bangladesh to their first victory outside Asia.

A small band of flag-waving Bangladeshis on the Bay Oval boundary celebrated their country's first win in any format of the game in New Zealand, a victory that gave them a 1-0 lead in the two-match series.

"I can't describe it, it's unbelievable," Mominul said. "I couldn't sleep yesterday because of the pressure. It was very important to win this test match. I said previously that we need to win these Test matches for our legacy."

New Zealand had resumed on 147-5 with a slender lead of 17 hoping to bat out the day but were quickly on the back foot when Ebadot clean bowled Ross Taylor for 40 and removed Kyle Jamieson for a duck in his first two overs.

Taskin Ahmed (3-36) chipped in with his second wicket in the fifth over of the morning when he had all-rounder Rachin Ravindra caught behind for 16.

Tim Southee had his middle stump removed in Taskin's next over and Trent Boult departed for eight when he holed out in the deep to end the innings.

Shadman Islam scored the first runs of the chase but was caught behind for three before his fellow opener Najmul Hossain Shanto departed for 17 with victory in sight.

Mominul, who scored 13 not out, and Rahim resisted one of the world's finest seam attacks to get across the line, the latter scoring the winning runs with a boundary through backward point.

Bangladesh had lost all nine of their previous Tests in New Zealand but were put into a winning position on day four when four of their top six batsmen struck fifties to earn them a first-innings lead of 130.

Man of the Match Ebadot drove home the advantage with a match-changing late spell in which he removed three batsmen at the cost of no runs soon after New Zealand had wiped out the deficit.

New Zealand, winners of the inaugural World Test Championship after beating India last year, are without regular skipper Kane Williamson for the series because of an elbow injury but were still expected to comfortably beat a young Bangladesh side.

Stand-in captain Tom Latham rejected suggestions the Black Caps may have underestimated their opponents.

He said his team prepared as for any Test but "they certainly outplayed us through the five days".

"We know we've got to turn up and play our brand of cricket and unfortunately we couldn't quite do that for five days here."

The second Test starts in Christchurch on Sunday.

The specs

Engine: 0.8-litre four cylinder

Power: 70bhp

Torque: 66Nm

Transmission: four-speed manual

Price: $1,075 new in 1967, now valued at $40,000

On sale: Models from 1966 to 1970

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

Q&A with Dash Berlin

Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.

You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.

You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.

Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.

 

The specs: 2018 Opel Mokka X

Price, as tested: Dh84,000

Engine: 1.4L, four-cylinder turbo

Transmission: Six-speed auto

Power: 142hp at 4,900rpm

Torque: 200Nm at 1,850rpm

Fuel economy, combined: 6.5L / 100km

Which honey takes your fancy?

Al Ghaf Honey

The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year

Sidr Honey

The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest

Samar Honey

The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

MATCH INFO

Burnley 1 (Brady 89')

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Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Updated: January 05, 2022, 4:50 AM