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.
"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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Friday Sassuolo v Torino (Kick-off 10.45pm UAE)
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Sunday Cagliari v Crotone (3.30pm)
Benevento v Napoli (6pm)
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Monday AC Milan v AS Roma (11.45pm)
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.
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
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.