• Pakistan captain Babar Azam during a practice session at the Rawalpindi Cricket Stadium on Sunday, February 27, 2022. Pakistan are hosting Australia for the first time in 24 years, with the first Test on March 4. AP
    Pakistan captain Babar Azam during a practice session at the Rawalpindi Cricket Stadium on Sunday, February 27, 2022. Pakistan are hosting Australia for the first time in 24 years, with the first Test on March 4. AP
  • Pakistan players during a practice session at the Rawalpindi Cricket Stadium ahead of their three-match Test series against Australia which begins on March 4. AFP
    Pakistan players during a practice session at the Rawalpindi Cricket Stadium ahead of their three-match Test series against Australia which begins on March 4. AFP
  • Security personnel conduct a drill ahead of a first Test between Pakistan and Australia in Rawalpindi. AP
    Security personnel conduct a drill ahead of a first Test between Pakistan and Australia in Rawalpindi. AP
  • Security personnel conduct a drill ahead of a first Test between Pakistan and Australia at the Rawalpindi Cricket Stadium. AP
    Security personnel conduct a drill ahead of a first Test between Pakistan and Australia at the Rawalpindi Cricket Stadium. AP
  • Pakistan's Nauman Ali bowls as teammates Fawad Alam, right, and Sajid Khan watch during a practice session at the Rawalpindi Cricket Stadium on Sunday. AFP
    Pakistan's Nauman Ali bowls as teammates Fawad Alam, right, and Sajid Khan watch during a practice session at the Rawalpindi Cricket Stadium on Sunday. AFP
  • Pakistan's captain Babar Azam, left, and teammate Imam-ul-Haq, right, bat during a practice session at the Rawalpindi Cricket Stadium. AFP
    Pakistan's captain Babar Azam, left, and teammate Imam-ul-Haq, right, bat during a practice session at the Rawalpindi Cricket Stadium. AFP
  • Pakistan's Sajid Khan prepares to bowl next to teammate Fawad Alam during a practice session at the Rawalpindi Cricket Stadium. AFP
    Pakistan's Sajid Khan prepares to bowl next to teammate Fawad Alam during a practice session at the Rawalpindi Cricket Stadium. AFP
  • Pakistan's captain Babar Azam, left, during training in Rawalpindi on Sunday. AFP
    Pakistan's captain Babar Azam, left, during training in Rawalpindi on Sunday. AFP
  • Babar Azam catches a ball during a practice session at the Rawalpindi Cricket Stadium. AFP
    Babar Azam catches a ball during a practice session at the Rawalpindi Cricket Stadium. AFP
  • Babar Azam, right, and Imam-ul-Haq prepare to bat during training on Sunday. AFP
    Babar Azam, right, and Imam-ul-Haq prepare to bat during training on Sunday. AFP
  • Pakistani players train in Rawalpindi on Sunday. AP
    Pakistani players train in Rawalpindi on Sunday. AP
  • Sarfraz Ahmed, left, and Babar Azam practise fielding in Rawalpindi on Sunday. AP
    Sarfraz Ahmed, left, and Babar Azam practise fielding in Rawalpindi on Sunday. AP
  • A police officer stands guard as vehicles carrying the Australian team pass by in Islamabad. Reuters
    A police officer stands guard as vehicles carrying the Australian team pass by in Islamabad. Reuters
  • The Australian cricket team after arriving in Islamabad. Reuters
    The Australian cricket team after arriving in Islamabad. Reuters
  • Security officials stand guard as the Australian cricket team is escorted to a hotel on their arrival in Islamabad. EPA
    Security officials stand guard as the Australian cricket team is escorted to a hotel on their arrival in Islamabad. EPA
  • Australian cricket team is escorted to a hotel on arrival in Islamabad. EPA
    Australian cricket team is escorted to a hotel on arrival in Islamabad. EPA
  • Security officials stand guard as the Australian cricket team arrives in Pakistan. EPA
    Security officials stand guard as the Australian cricket team arrives in Pakistan. EPA
  • A police commando stands guard as security forces escort Australian players to the team hotel in Islamabad. AP
    A police commando stands guard as security forces escort Australian players to the team hotel in Islamabad. AP
  • A special unit of Pakistani security forces escorts the Australian team to their hotel upon arrival in Islamabad. AP
    A special unit of Pakistani security forces escorts the Australian team to their hotel upon arrival in Islamabad. AP

Pakistan train for historic Australia Test series amid heavy security - in pictures


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  • Arabic

Pakistan's players began preparations for their historic Test series against Australia after Pat Cummins' team arrived in the south Asian nation on Sunday.

Security was the top priority as armed personnel were stationed during Pakistan's training session at the Rawalpindi Stadium, where the first Test will begin on March 4.

The Australian players were also provided heavy security cover upon arrival in Islamabad. In all, nearly 4,000 police and military personnel will be guarding the team hotel in Islamabad and the nearby Rawalpindi stadium.

Australia captain Cummins said he was reassured by the high-level security, which is normally reserved for visiting heads of state.

"It's comforting," said Cummins. "We are really lucky to be surrounded by so many professionals. Absolutely feel incredibly safe. Lots of security, straight off the plane and straight to the hotel."

Roads will be cordoned off when the Australian players make the 15km commute to the stadium from the capital, with their team bus to be given cover by army helicopters.

Snipers will be stationed on buildings surrounding the stadium. Also, nearby shops and offices have been ordered to remain closed on match days.

Among those who were missing during Pakistan's training session on Sunday were fast bowler Shaheen Afridi and wicketkeeper batsman Mohammad Rizwan, who were set to face off in the final of the Pakistan Super League on Sunday.

Karachi will host the second Test from March 12 followed by the third in Lahore from March 21. Rawalpindi will host three ODI series matches from March 29 before Australia round off the tour with a Twenty20 at the same venue on April 5.

Australia last toured Pakistan in 1998, winning the three-Test series 1-0 and sweeping the hosts in the three ODIs.

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

Sheikh Zayed's poem

When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.

Your love is ruling over my heart

Your love is ruling over my heart, even a mountain can’t bear all of it

Woe for my heart of such a love, if it befell it and made it its home

You came on me like a gleaming sun, you are the cure for my soul of its sickness

Be lenient on me, oh tender one, and have mercy on who because of you is in ruins

You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge

You waddle even when you stand still, with feet white like the blooming of the dates of the palm

Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you

You are the cure for my sickness and my support, you dried my throat up let me go and damp it

Help me, oh children of mine, for in his love my life will pass me by. 

The biog

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Age: 34

Emirate: Dubai

Favourite quote: "No one has ever become poor by giving"

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

RESULT

Brazil 2 Croatia 0
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Director: Hwang Dong-hyuk 

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Updated: February 27, 2022, 12:38 PM