Virat Kohli will begin a new chapter in his cricketing career on Wednesday when he takes the field as just a batsman in the first ODI against South Africa in Paarl.
Within the space of a few months, Kohli has relinquished the role with India's T20 side, quit the Royal Challengers Bangalore IPL captaincy, then lost the ODI leadership before giving up the Test reins after a series defeat to South Africa.
Now, for the first time since 2016 Kohli will be playing just as a batsman and not captain of any format. He will be playing under KL Rahul, who was named captain for the three-match ODI series in South Africa after Rohit Sharma was ruled out due to injury.
With the burden of captaincy off his shoulders, Kohli can now turn his attention on regaining his form with the bat.
His task won't be easy as the Proteas are on a high after their inexperienced side came back after losing the first Test to win the next two convincingly against a near full-strength and top-ranked Indian side.
However, the Indian contingent will be buoyed by the fact that the first ODI in Paarl will be played on a surface that is expected to be low and slow. Captain Rahul said South Africa should be ready for a trial by spin.
Rahul believes the returning Ravichandran Ashwin and leg-spinner Yuzvendra Chahal will be a handful for the hosts in the first two games, with the third to be played in Cape Town on Sunday.
“We have practised for a couple of days at Boland Park and the pitch does look like it might offer a lot more for the spinners than what we saw in the Test series,” Rahul said. “We have quality spinners. Ashwin is coming back into the one-day team and we all know what quality he brings. And Chahal has been a great performer for us for a number of years.
“If there is any help from the pitch, I know these two can exploit it. So they become really important for us.”
Meanwhile, South Africa captain Temba Bavuma believes the hosts can take momentum from the surprise 2-1 Test series win into the ODIs.
“It is a different format that involves a different skill set, but from a momentum and confidence point of view, we will be leaning on that to help inspire the other new guys to get us through the challenges and pressure we will be facing in the next three games,” he said.
The series marks the return of wicketkeeper batsman Quinton de Kock's for the first time since becoming a father and having announced his retirement from Test cricket. He fell to two indifferent shots in his final Test match and South Africa will be hoping for a return to the free-flowing batsman who hit three centuries in successive matches against India eight seasons ago.
The series is not part of the ICC's World Cup Super League but South Africa will be keen to record their first one-day series win since beating Australia 3-0 in March 2020 before cricket was effectively shut down by the pandemic.
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Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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
