Ross Taylor's farewell Test match ended with an unlikely match-clinching wicket for New Zealand against Bangladesh in Christchurch on Tuesday.
With Bangladesh nine down, and the Hagley Oval crowd roaring for him to have a bowl, Taylor had Ebadot Hossain caught by captain Tom Latham to ensure won the second Test in and drew the series 1-1.
Bangladesh, forced to follow on 385 runs behind, were dismissed in their second innings for 278 after Liton Das had cracked a gallant century, as the Black Caps won by an innings and 117 runs.
But the day belonged to 37-year-old Taylor, New Zealand's elder statesman playing his 112th and final Test, who had a rare bowl with his part-time offspin at the end and needed just three balls to take the last wicket of Hossain for four.
Taylor still has one-day series against Australia and the Netherlands before he ends a 16-year international career in which he has amassed a host of records.
He signed off as his country's most prolific Test batsman with 7,683 runs, which include 19 hundreds, from 112 matches with an average of 44.66.
“I was getting pressure from the crowd and also the boys, to bowl [Taylor]," said Latham, whose 252 earned him the man-of-the-match award. “The umpires played their part as well. It was actually very dark out there.
“They said we can't bowl seamers and that led to my decision to bowl Ross and that's the way it worked out. It couldn't be scripted any better.”
It was only the eighth innings in his impressive career that Taylor has bowled and only the second match in which he has taken a wicket, after collecting two against India 12 years ago.
“It was a great way to finish,” he said. “I wanted to finish with a win and the guys definitely gave that to me.
“The way we came out and bowled and put them under pressure after putting up a very good total put us in good stead. It was an emotional game for me, my family and friends and it was good to get the win.
“Tim [Southee] kept telling me to chuck it up so I chucked it up. Tom said it was the most pressure he felt in the whole game.”
The Bangladesh top order put up gritty resistance in reaching 123-3, while Das — whose fluent 102 off 114 balls — shared a century partnership for the sixth wicket with Nurul Hasan.
But there was no fight in the tail as New Zealand, the reigning world Test champions, completed a much-needed win after being comprehensively beaten by eight wickets in the first match. Pace bowler Kyle Jamieson took 4-82 as Bangladesh fell weakly from 229-5 to 278 all out.
The result appeared a reversal for Bangladesh — who made history when they won the first Test for their first win in any format in New Zealand in what was one of cricket’s great upsets.
“I’m really happy with the first Test but the first innings of the second Test was disappointing,” Bangladesh captain Monimul Haque said. “I think it was very challenging for us after winning the first Test to keep our momentum for the second.”
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7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m
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8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D)
8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m
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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
Killing of Qassem Suleimani
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
Visa changes give families fresh hope
Foreign workers can sponsor family members based solely on their income
Male residents employed in the UAE can sponsor immediate family members, such as wife and children, subject to conditions that include a minimum salary of Dh 4,000 or Dh 3,000 plus accommodation.
Attested original marriage certificate, birth certificate of the child, ejari or rental contract, labour contract, salary certificate must be submitted to the government authorised typing centre to complete the sponsorship process
In Abu Dhabi, a woman can sponsor her husband and children if she holds a residence permit stating she is an engineer, teacher, doctor, nurse or any profession related to the medical sector and her monthly salary is at least Dh 10,000 or Dh 8,000 plus accommodation.
In Dubai, if a woman is not employed in the above categories she can get approval to sponsor her family if her monthly salary is more than Dh 10,000 and with a special permission from the Department of Naturalization and Residency Dubai.
To sponsor parents, a worker should earn Dh20,000 or Dh19,000 a month, plus a two-bedroom accommodation
Results
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If you go…
Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Crops that could be introduced to the UAE
1: Quinoa
2. Bathua
3. Amaranth
4. Pearl and finger millet
5. Sorghum
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