Judging by their exquisite 83-run partnership for UAE against Hong Kong on Wednesday night, Kavisha Kumari and Theertha Satish share a fine understanding.
For now, that is for the benefit of the national team. Their alliance in the first game in Ajman extended UAE’s winning sequence to 11 matches, which is the longest ongoing run in women’s T20 international cricket at present.
Next week, Kumari is hoping their affinity can be put to good use again, even though they will be on opposing sides at the FairBreak Invitational in Dubai.
Kumari, a 19-year-old all-rounder, is chuffed to be part of the Barmy Army side at the new, six-team T20 competition. Especially as it means she will get to play alongside Laura Wolvaardt, the South African batter.
Still, though, she is hopeful her UAE national team colleague Theertha might be able to smuggle her into her own dressing room at least once during the course of the event.
“I am fortunate enough to have Laura in my team,” Kumari said.
“I was looking forward to being alongside her. Also, I am Sri Lankan so I was hoping to be in the same team as Chamari Athapaththu so she could mentor me.
“I wanted to learn from her and eat her brain a bit. Unfortunately, she is in another team [the Falcons].
"She is in Theertha’s team, so I will be going along with Theertha and ask her to introduce me, saying, ‘Hi Chamari, how are you?’
“I want to pick her brain. A cricketer like her, coming from Sri Lanka, is a big thing for me. I always look up her innings. She is a power-hitter, just beautiful to watch.”
Four UAE players – Kumari, Theertha, Esha Oza and Chaya Mughal – are confirmed participants for the FairBreak event, where they will be mixing with some leading lights of the world game.
Rather than being daunted by the prospect of facing the likes of Sophie Ecclestone, the No 1 ranked bowler in the world, Kumari is thrilled by it.
Plus she has some decent form to back it up, too. Her match-winning half-century in the first T20I against Hong Kong at the Malek Cricket Ground was her fourth in five matches for the national team.
“I hope I can continue that for as long as possible,” said Kumari, who is a computer engineering student at Middlesex University in Dubai.
“Since the Gulf Cup I have had a good run of continuous half centuries. I want to keep this form going on and do well for my team as a batter.
“I just think about what a great opportunity this is. I don’t think about how the other team is. I just go and do my thing and hope for the best.”
Although the four locally-based players are the envy of their national team colleagues, Kumari is sure their FairBreak experience is going to work well for everyone in the women’s game.
“It is exciting that it is being played at Dubai stadium,” she said.
“It means family members can come to watch, which wouldn’t have been the case if it was in Hong Kong because of the expense.
“Now everyone can come to watch – my family, friends – and I will be getting to rub shoulders with elite players.
“Getting to learn from them is a big thing. Picking up tactics, seeing how they do this and that, means we will be able to improve even more.
“Then I can bring those tips back to my teammates as well. That will be a good fit for us as an associate nation.”
What are the influencer academy modules?
- Mastery of audio-visual content creation.
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If you go...
Etihad flies daily from Abu Dhabi to Zurich, with fares starting from Dh2,807 return. Frequent high speed trains between Zurich and Vienna make stops at St. Anton.
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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The specs
Price, base / as tested Dh12 million
Engine 8.0-litre quad-turbo, W16
Gearbox seven-speed dual clutch auto
Power 1479 @ 6,700rpm
Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds
Top speed 420 kph (governed)
Fuel economy, combined 35.2L / 100km (est)
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Getting there
The flights
Emirates and Etihad fly to Johannesburg or Cape Town daily. Flights cost from about Dh3,325, with a flying time of 8hours and 15 minutes. From there, fly South African Airlines or Air Namibia to Namibia’s Windhoek Hosea Kutako International Airport, for about Dh850. Flying time is 2 hours.
The stay
Wilderness Little Kulala offers stays from £460 (Dh2,135) per person, per night. It is one of seven Wilderness Safari lodges in Namibia; www.wilderness-safaris.com.
Skeleton Coast Safaris’ four-day adventure involves joining a very small group in a private plane, flying to some of the remotest areas in the world, with each night spent at a different camp. It costs from US$8,335.30 (Dh30,611); www.skeletoncoastsafaris.com
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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
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
The specs
Engine: 6.2-litre supercharged V8
Power: 712hp at 6,100rpm
Torque: 881Nm at 4,800rpm
Transmission: 8-speed auto
Fuel consumption: 19.6 l/100km
Price: Dh380,000
On sale: now
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
