• ASHES 2021/22 - BATTING: 15) Chris Woakes (England) 146 runs from six innings at average of 24.33. AFP
    ASHES 2021/22 - BATTING: 15) Chris Woakes (England) 146 runs from six innings at average of 24.33. AFP
  • 14) Mitchell Starc (Australia) 155 runs from seven innings at average of 38.75. EPA
    14) Mitchell Starc (Australia) 155 runs from seven innings at average of 38.75. EPA
  • 13) Zac Crawley (England) 166 runs from six innings at an average of 27.67. EPA
    13) Zac Crawley (England) 166 runs from six innings at an average of 27.67. EPA
  • 12) Marcus Harris (Australia) 179 runs from seven innings at an average of 29.83. Getty
    12) Marcus Harris (Australia) 179 runs from seven innings at an average of 29.83. Getty
  • 11) Alex Carey (Australia) 183 runs from nine innings at an average of 20.33. PA
    11) Alex Carey (Australia) 183 runs from nine innings at an average of 20.33. PA
  • 10) Jonny Bairstow (England) 194 runs from four innings at an average of 48.50. EPA
    10) Jonny Bairstow (England) 194 runs from four innings at an average of 48.50. EPA
  • 9) Cameron Green (Australia) 228 runs from eight innings at an average of 32.57. AP
    9) Cameron Green (Australia) 228 runs from eight innings at an average of 32.57. AP
  • 8) Ben Stokes (England) 236 runs from 10 innings at an average of 23.60. Reuters
    8) Ben Stokes (England) 236 runs from 10 innings at an average of 23.60. Reuters
  • 7) Dawid Malan (England) 244 runs from 10 innings at an average of 24.40. AP
    7) Dawid Malan (England) 244 runs from 10 innings at an average of 24.40. AP
  • 6) Steve Smith (Australia) 244 runs from eight innings at an average of 30.50. PA
    6) Steve Smith (Australia) 244 runs from eight innings at an average of 30.50. PA
  • 5) Usman Khawaja (Australia) 255 runs from four innings at an average of 85. EPA
    5) Usman Khawaja (Australia) 255 runs from four innings at an average of 85. EPA
  • 4) David Warner (Australia) 273 runs from eight innings at an average of 34.12. Getty
    4) David Warner (Australia) 273 runs from eight innings at an average of 34.12. Getty
  • 3) Joe Root (England) 322 runs from 10 innings at an average of 32.20. EPA
    3) Joe Root (England) 322 runs from 10 innings at an average of 32.20. EPA
  • 2) Marnus Labuschagne (Australia) 335 runs from nine innings at an average of 41.88. EPA
    2) Marnus Labuschagne (Australia) 335 runs from nine innings at an average of 41.88. EPA
  • 1) Travis Head (Australia) 357 runs from six innings at an average of 59.50. AFP
    1) Travis Head (Australia) 357 runs from six innings at an average of 59.50. AFP
  • ASHES 2021/22 - BOWLING: 15) Josh Hazlewood (Australia) Three wickets at average of 24.67. Overs bowled: 27.0 Getty
    ASHES 2021/22 - BOWLING: 15) Josh Hazlewood (Australia) Three wickets at average of 24.67. Overs bowled: 27.0 Getty
  • 14) Ben Stokes (England) Four wickets at average of 71.50. Overs bowled: 63.3. AP
    14) Ben Stokes (England) Four wickets at average of 71.50. Overs bowled: 63.3. AP
  • 13) Joe Root (England) Five wickets at average of 46.80. Overs bowled: 57.0 AP
    13) Joe Root (England) Five wickets at average of 46.80. Overs bowled: 57.0 AP
  • 12) Jhye Richardson (Australia) Five wickets at average of 25. Overs bowled: 38.1. EPA
    12) Jhye Richardson (Australia) Five wickets at average of 25. Overs bowled: 38.1. EPA
  • 11) Jack Leach (England) Six wickets at average of 53.50. Overs bowled: 73.5. EPA
    11) Jack Leach (England) Six wickets at average of 53.50. Overs bowled: 73.5. EPA
  • 10) Chris Woakes (England) Six wickets at average of 55.33. Overs bowled: 88.4. AP
    10) Chris Woakes (England) Six wickets at average of 55.33. Overs bowled: 88.4. AP
  • 9) James Anderson (England) Eight wickets at average of 23.38. Overs bowled: 104.0. Reuters
    9) James Anderson (England) Eight wickets at average of 23.38. Overs bowled: 104.0. Reuters
  • 8) Ollie Robinson (England) 11 wickets at an average of 25.55. Overs bowled: 106.2. Reuters
    8) Ollie Robinson (England) 11 wickets at an average of 25.55. Overs bowled: 106.2. Reuters
  • 7) Stuart Broad (England) 13 wickets at average of 26.31. Overs bowled: 118.4. Getty
    7) Stuart Broad (England) 13 wickets at average of 26.31. Overs bowled: 118.4. Getty
  • 6) Cameron Green (Australia) 13 wickets at average of 15.77. Overs bowled: 80.4. Getty
    6) Cameron Green (Australia) 13 wickets at average of 15.77. Overs bowled: 80.4. Getty
  • 5) Nathan Lyon (Australia) 16 wickets at average of 23.45. Overs bowled: 163.1. AP
    5) Nathan Lyon (Australia) 16 wickets at average of 23.45. Overs bowled: 163.1. AP
  • 4) Mark Wood (England) 17 wickets at average of 26.65. Overs bowled: 121.1. AFP
    4) Mark Wood (England) 17 wickets at average of 26.65. Overs bowled: 121.1. AFP
  • 3) Scott Boland (Australia) 18 wickets at an average of 9.56. Overs bowled: 81.1. AP
    3) Scott Boland (Australia) 18 wickets at an average of 9.56. Overs bowled: 81.1. AP
  • 2) Mitchell Starc (Australia) 19 wickets at average of 25.37. Overs bowled: 152.1. AP
    2) Mitchell Starc (Australia) 19 wickets at average of 25.37. Overs bowled: 152.1. AP
  • 1) Pat Cummins (Australia) 21 wickets at average of 18.05. Overs bowled: 126.4. Getty
    1) Pat Cummins (Australia) 21 wickets at average of 18.05. Overs bowled: 126.4. Getty

Australia v England: batting and bowling averages from Ashes series - in pictures


  • English
  • Arabic

Another Ashes series has just drawn to a close in what turned out to be an embarrassingly one-sided affair Down Under.

On Sunday, Australia thrashed England by 142 runs in Hobart in the fifth and final Test to complete a 4-0 series victory for the Baggy Greens, led by first-time captain Pat Cummins.

Australia dominated from the start with England opener Rory Burns falling for a golden duck in the first Test in Brisbane and the hosts winning comprehensively by nine wickets.

Australian batsman Travis Head was Player of the Match after his 152 in the first innings. He scored a century off 85 balls, the fastest Test ton ever at the Gabba.

The second Test in Adelaide was a similarly one-sided affair with Australia taking the honours by a mammoth 275 runs after posting a huge 473-9 in their first innings.

Again, it was an Australian batsman named Player of the Match, this time Marnus Labuschagne, whose 103 was his first century against England.

Melbourne hosted the third Test as the home side handed out another battering, winning the match by an innings and 14 runs and retaining the Ashes.

Australia bowler Scott Boland, making his Test debut, was Player of the Match after taking a ludicrous 6-7 as England were bowled out for 68 in their second innings.

The fourth Test finally saw some fight from England who secured a draw but were one wicket away from defeat in Sydney.

Australia's Travis Head celebrates after scoring a century in the fifth Test at Hobart. Reuters
Australia's Travis Head celebrates after scoring a century in the fifth Test at Hobart. Reuters

There was no competition for Player of the Match after Usman Khawaja, playing his first match of the series, scored a century in both innings.

Finally, it was on to Hobart where England's humiliation was completed as they were again beaten, this time inside three days.

Head was again Player of the Match thanks to his first innings ton and he would also be named Player of the Series.

In the gallery above, you can see who finished top of the charts for run-scoring and wicket-taking in the series. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe

Racecard

6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m 

7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m 

7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m 

8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D) 

8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m 

9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m 

10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m  

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

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

'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
%3Cp%3E%0D%3Cstrong%3EElite%20men%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Amare%20Hailemichael%20Samson%20(ERI)%202%3A07%3A10%0D%3Cbr%3E2.%20Leornard%20Barsoton%20(KEN)%202%3A09%3A37%0D%3Cbr%3E3.%20Ilham%20Ozbilan%20(TUR)%202%3A10%3A16%0D%3Cbr%3E4.%20Gideon%20Chepkonga%20(KEN)%202%3A11%3A17%0D%3Cbr%3E5.%20Isaac%20Timoi%20(KEN)%202%3A11%3A34%0D%3Cbr%3E%3Cstrong%3EElite%20women%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Brigid%20Kosgei%20(KEN)%202%3A19%3A15%0D%3Cbr%3E2.%20Hawi%20Feysa%20Gejia%20(ETH)%202%3A24%3A03%0D%3Cbr%3E3.%20Sintayehu%20Dessi%20(ETH)%202%3A25%3A36%0D%3Cbr%3E4.%20Aurelia%20Kiptui%20(KEN)%202%3A28%3A59%0D%3Cbr%3E5.%20Emily%20Kipchumba%20(KEN)%202%3A29%3A52%3C%2Fp%3E%0A
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. 

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

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

 

FULL%20FIGHT%20CARD
%3Cp%3EFeatherweight%20Bout%3A%0D%20Abdullah%20Al%20Qahtani%20v%20Taha%20Bendaoud%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Ali%20Taleb%20v%20Nawras%20Abzakh%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Xavier%20Alaoui%20v%20Rachid%20El%20Hazoume%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Islam%20Reda%20v%20Adam%20Meskini%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Tariq%20Ismail%20v%20Jalal%20Al%20Daaja%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Elias%20Boudegzdame%20v%20Hassan%20Mandour%0D%3Cbr%3EAmateur%20Female%20Atomweight%20Bout%3A%0D%20Hattan%20Al%20Saif%20v%20Nada%20Faheem%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Maraoune%20Bellagouit%20v%20Motaz%20Askar%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Ahmed%20Tarek%20v%20Abdelrahman%20Alhyasat%0D%3Cbr%3EShowcase%20Featherweight%20Bout%3A%0D%20Mido%20Mohamed%20v%20Yazeed%20Hasanain%0D%3Cbr%3EShowcase%20Flyweight%20Bout%3A%0D%20Malik%20Basahel%20v%20Harsh%20Pandya%0D%3C%2Fp%3E%0A

((Disclaimer))

The Liechtensteinische Landesbank AG (“Bank”) assumes no liability or guarantee for the accuracy, balance, or completeness of the information in this publication. The content may change at any time due to given circumstances, and the Liechtensteinische Landesbank AG is under no obligation to update information once it has been published. This publication is intended for information purposes only and does not constitute an offer, a recommendation or an invitation by, or on behalf of, Liechtensteinische Landesbank (DIFC Branch), Liechtensteinische Landesbank AG, or any of its group affiliates to make any investments or obtain services. This publication has not been reviewed, disapproved or approved by the United Arab Emirates (“UAE”) Central Bank, Dubai Financial Services Authority (“DFSA”) or any other relevant licensing authorities in the UAE. It may not be relied upon by or distributed to retail clients. Liechtensteinische Landesbank (DIFC Branch) is regulated by the DFSA and this advertorial is intended for Professional Clients (as defined by the DFSA) who have sufficient financial experience and understanding of financial markets, products or transactions and any associated risks.

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

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Updated: January 17, 2022, 5:15 AM