Australia batsman Usman Khawaja is back in Pakistan for the first time as an international cricketer. Getty
Australia batsman Usman Khawaja is back in Pakistan for the first time as an international cricketer. Getty
Australia batsman Usman Khawaja is back in Pakistan for the first time as an international cricketer. Getty
Australia batsman Usman Khawaja is back in Pakistan for the first time as an international cricketer. Getty

Khawaja ready for special Test series as Pakistan face fitness issues


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Australia batsman Usman Khawaja is back in the country of his birth - for the first time as an international cricketer - and stated that playing in Pakistan will be a "special" moment.

Khawaja, 36, was born to Pakistani parents in Islamabad before moving to Australia four years later. However, his Australia career did not go according to plan and he went in and out of the Test team.

Recently, he made a stellar comeback after a gap of three years, smashing a century in each innings of the Ashes Test against England at Sydney.

His return to form has come at an opportune moment, as Australia prepare for a historic visit to the South Asian nation. Khawaja is part of the Australian squad that arrived in Islamabad on Sunday. It is the first time in 24 years an Aussie team has come for a visit - and they will play three Tests, starting in Rawalpindi on Friday, three ODIs and one T20.

"The fact that I am playing in Pakistan is special, very special," Khawaja said ahead of the first Test.

"I always wanted to play in Pakistan, as I said, down the road. There is that bit of sentiment definitely, but once the game starts you don't think about that stuff.

"I look forward to playing in Rawalpindi, where I went to the old stadium as a kid and have played once," said Khawaja, who has visited Pakistan on four occasions, the last time in 2010.

"Karachi is also special to my heart, where my relatives live, but since we are in a security bubble there is no chance of meeting anyone."

However, Khawaja said despite the sentiments attached to the tour, playing well for Australia is always his goal.

  • 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

"My heart was always to play for Australia because I have lived my whole life there," he said. "My parents support Pakistan and I support Australia but I follow the Pakistani culture and speak Urdu with my mother at home."

Khawaja, whose hundreds in Sydney came at number five, is set to open Australia's innings.

While he expects to receive a warm welcome in Rawalpindi, Karachi and Lahore, Khawaja believes Pakistan fans will show their appreciation for the quality cricket of the visitors.

"I've got a lot of support here in Pakistan always. I think they'll support me, they'll hope I get runs, but they’ll be hoping Australia get smashed at the same time," he said with a smile.

"It's going to be one of those Catch-22s. But I don’t expect a hostile crowd. Pakistanis love their cricket, and they appreciate good cricket, and I think that’s what they’d be hoping for."

The second Test is in Karachi from March 12-16 and the third in Lahore from March 21-25. Australia last played in Pakistan in 1998, winning the three-Test series 1-0 and blanking the hosts in the three ODIs.

While Australia be on a high having just crushed England in the Ashes following their T20 World Cup triumph, Pakistan have some serious concerns.

Firstly, the Pakistan Super League concluded only on Sunday, which means a bulk of their star performers will not be in Test-match condition.

Also, fast bowler Hasan Ali and all-rounder Faheem Ashraf were ruled out of the first Test due to injuries.

Hasan and Ashraf have not recovered from abductor and hamstring injuries, respectively, which they sustained during the PSL.

The Pakistan Cricket Board said both players are expected to regain fitness in time for the second Test.

Fast bowler Mohammad Wasim and all-rounder Iftikhar Ahmed, who is also a handy off-spinner, have replaced the injured duo for the first Test.

Thousands of security personnel are expected to be deployed during the Australians’ stay and the Pakistan cricket board expects fully vaccinated capacity crowds for the Tests and limited-overs series.

Nearly 4,000 police and military personnel will guard the team hotel in Islamabad and the cricket stadium in the nearby city of Rawalpindi.

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Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

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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.

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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 

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Our legal consultant

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Updated: February 28, 2022, 12:41 PM