Younis Khan has been working as a batting consultant with the Afghanistan cricket team in Abu Dhabi. Photo: Abu Dhabi Cricket
Younis Khan has been working as a batting consultant with the Afghanistan cricket team in Abu Dhabi. Photo: Abu Dhabi Cricket
Younis Khan has been working as a batting consultant with the Afghanistan cricket team in Abu Dhabi. Photo: Abu Dhabi Cricket
Younis Khan has been working as a batting consultant with the Afghanistan cricket team in Abu Dhabi. Photo: Abu Dhabi Cricket

Pakistan great Younis Khan believes UAE can help Afghanistan 'rise' in world cricket


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Younis Khan has praised the UAE for its role in supporting Afghanistan cricket after the Pakistan great spent the past three weeks with the team during a training camp in Abu Dhabi.

Having been first approached by the Afghanistan Cricket Board for a coaching position during his playing days, Younis joined the squad for their 23-day camp at Abu Dhabi Cricket as a batting consultant.

Few players in world cricket are more familiar with the UAE than Younis. The Emirates hosted Pakistan's home series for more than a decade following the 2009 terror attack on the Sri Lanka team bus in Lahore, which led to a lengthy exile of cricket tours to the South Asian nation.

During Pakistan's time in the UAE, the team climbed to No 1 in the ICC's Test rankings for the first time in their history, with Younis among the key players.

Younis, 44, is hopeful the UAE can now provide similar support to Afghanistan as the team continues to establish itself in the global game.

"Thank you to Abu Dhabi Cricket and UAE cricket; they're helping Afghanistan cricket," the former Pakistan captain said. "They were helping the Pakistan cricket team for long periods of time, now Afghanistan. So, I hope the bonding is there and it's my wish that UAE and the Afghanistan Cricket Board gel together, they help each other, and they rise together."

Younis said that Pakistan were able to enjoy so much success while based in the UAE because of the many similarities between the two countries, and believes the same can apply to Afghanistan.

"Sometimes it's hard to play out of your country on a regular basis, but the good thing about Abu Dhabi and UAE is that at least you'll find some of your own people here and the conditions – especially the weather and the pitches, the grounds, the facilities – are similar to Pakistan and Afghanistan. It's like they're playing almost in their home conditions."

Afghanistan's visit coincided with the start of Ramadan, and Younis said that spending the Holy Month in the UAE has helped bring the group together.

"The holy month of Ramadan provides much bonding for the team because you have Iftari and then you have Sehri," he said. "You pray together so these kinds of things are good for the team and, especially if you're away from home, you need this kind of bonding."

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France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

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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Updated: April 28, 2022, 9:25 AM