When asked exactly what representing Germany at cricket means to him, Muslim Yar unconsciously adjusts his red cap with the black eagle crest. He puffs out his chest, across which “Deutschland” is picked out in red letters on a black shirt. Most noticeably, he wears a broad, proud smile.
“It is my country,” he says. “I wished a lot that I could play for Afghanistan, but it could not happen.
“I love cricket. I got a chance in Germany. When I arrived, I found some clubs and after that, slowly, slowly I have made my way through to the German national team.
“It means a lot for me to represent Germany. The country has already given me a lot. It is like my country now.”
Muslim arrived in Germany, via Turkey, six years ago during the so-called “long summer of migration” which saw over 250,000 Afghan refugees admitted to the country.
He has not been back to the country of his birth since. Which means six years without seeing his family, other than on the small-screen devices used for Skype or FaceTime – or, in the case of his brother, on the television.
With his age officially registered as 27, Sharafuddin Ashraf is approximately five years older than Muslim. To say the younger brother looks up to him is an understatement.
He is - like Muslim - a left-arm spinner, after all. And a good one, too. Sharafuddin has played 29 times for Afghanistan, including at the T20 World Cup in the UAE last year, when he was summoned as the replacement for retiring captain Asghar Afghan. All of which makes him a mine of expertise for his doting brother.
“I talked to him before our first game,” said Muslim, during the T20 World Cup Qualifier in Oman this week.
“He gave me some tips, told me where to put my fielders and how to bowl, and about the conditions because he has played a lot in Oman. His experience was good for me.”
This week, Muslim’s family will have had the chance to see him in action, too. Or at least for as much time as they were permitted by the faltering livestream of the matches from Muscat.
Germany lost four of their five games in the competition, but, according to the UAE captain Ahmed Raza “this is only the beginning for German cricket,” and “it has massive potential to shine at the top level”.
Not least because of the skills imported by the likes of Muslim. According to UN Refugee Agency figures, 147,994 Afghan refugees lived in Germany in 2020. The number is lower than the influx after 2015 because of factors including forced and voluntary returns to Afghanistan, as well as onward migration to new countries.
Afghans have helped propel the Germany team to a level they had rarely hinted at reaching before. And it means they have had an unlikely cheer squad in south Asia, too.
“When there is peace, I will go back to visit my family,” Muslim said.
“They miss me a lot. I spoke to them before the games, and told them I had a match and asked for them to pray for me. They said they prayed for me.
“I told them it was live and they could watch on FanCode. But internet is not so good in Afghanistan. They followed on cricinfo, and they sent me a message saying: ‘You lost again!’
“But they are very proud of me. The thing is, in Germany, not many people know about cricket. If they did, they would be proud of us as well.”
The German side is made up of roofers, chefs, students and a few ex-professionals, who can only think about training for cricket after finishing their day jobs. All of which makes the fact they challenged all of the sides they faced in the Qualifier, including UAE, all the more impressive.
“We have been here to learn and enjoy the experience of playing against such sides,” said Venkatraman Ganesh, who is an IT professional when he is not captaining Germany at cricket.
“Ireland are a Full Member, a Test-playing nation. There is nothing bigger than that. That is enough motivation for the boys to fight hard.”
Muslim is an apprentice engineer, although that is not his ultimate career aspiration.
“We would like to be professional players,” he said. “We want to play like this because we love the game. If we play more, we can be better than we are now.
“At the moment we are part-time. We go to our job before we play cricket. A couple of years ago, UAE was also like that.
"Now they are professionals, just playing cricket. It is our dream that one day we will be like that.”
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UAE squad
Ali Kashief, Salem Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdelrahman, Mohammed Al Attas (Al Jazira), Mohmmed Al Shamsi, Hamdan Al Kamali, Mohammad Barghash, Khalil Al Hammadi (Al Wahda), Khalid Eisa, Mohammed Shakir, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Adel Al Hosani, Al Hassan Saleh, Majid Suroor (Sharjah), Waleed Abbas, Ismail Al Hammadi, Ahmed Khalil (Shabab Al Ahli Dubai) Habib Fardan, Tariq Ahmed, Mohammed Al Akbari (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Mahrami (Baniyas)
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COMPANY PROFILE
Initial investment: Undisclosed
Investment stage: Series A
Investors: Core42
Current number of staff: 47
England squad
Joe Root (captain), Alastair Cook, Keaton Jennings, Gary Ballance, Jonny Bairstow (wicketkeeper), Ben Stokes (vice-captain), Moeen Ali, Liam Dawson, Toby Roland-Jones, Stuart Broad, Mark Wood, James Anderson.
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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
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
Navdeep Suri, India's Ambassador to the UAE
There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.
It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.
What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.
When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.
It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.
This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.
It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.
Nepotism is the name of the game
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
Fresh faces in UAE side
Khalifa Mubarak (24) An accomplished centre-back, the Al Nasr defender’s progress has been hampered in the past by injury. With not many options in central defence, he would bolster what can be a problem area.
Ali Salmeen (22) Has been superb at the heart of Al Wasl’s midfield these past two seasons, with the Dubai club flourishing under manager Rodolfo Arrubarrena. Would add workrate and composure to the centre of the park.
Mohammed Jamal (23) Enjoyed a stellar 2016/17 Arabian Gulf League campaign, proving integral to Al Jazira as the capital club sealed the championship for only a second time. A tenacious and disciplined central midfielder.
Khalfan Mubarak (22) One of the most exciting players in the UAE, the Al Jazira playmaker has been likened in style to Omar Abdulrahman. Has minimal international experience already, but there should be much more to come.
Jassim Yaqoub (20) Another incredibly exciting prospect, the Al Nasr winger is becoming a regular contributor at club level. Pacey, direct and with an eye for goal, he would provide the team’s attack an extra dimension.
