UAE women's cricketer Kavisha Kumari will be competing at the FairBreak Invitational tournament. Chris Whiteoak / The National
UAE women's cricketer Kavisha Kumari will be competing at the FairBreak Invitational tournament. Chris Whiteoak / The National
UAE women's cricketer Kavisha Kumari will be competing at the FairBreak Invitational tournament. Chris Whiteoak / The National
UAE women's cricketer Kavisha Kumari will be competing at the FairBreak Invitational tournament. Chris Whiteoak / The National

Kavisha Kumari hoping FairBreak stardust will rub off on UAE cricket


Paul Radley
  • English
  • Arabic

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?’

UAE's Kavisha Kumari during the T20 against Hong Kong at the Ajman Oval. Pawan Singh / The National
UAE's Kavisha Kumari during the T20 against Hong Kong at the Ajman Oval. Pawan Singh / The National

“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.”

UAE beat Hong Kong in Ajman

  • UAE all-rounder Chamani Seneviratna plays a shot during the T20 international against Hong Kong Malek Cricket Ground in Ajman. All photos Pawan Singh / The National
    UAE all-rounder Chamani Seneviratna plays a shot during the T20 international against Hong Kong Malek Cricket Ground in Ajman. All photos Pawan Singh / The National
  • Chaya Mughal of UAE in action with the bat. UAE beat Hong Kong by seven wickets.
    Chaya Mughal of UAE in action with the bat. UAE beat Hong Kong by seven wickets.
  • Chamani Seneviratna was named player of the match after taking four wickets to set up victory over Hong Kong in the first T20 international at the Malek Cricket Ground in Ajman.
    Chamani Seneviratna was named player of the match after taking four wickets to set up victory over Hong Kong in the first T20 international at the Malek Cricket Ground in Ajman.
  • Chaya Mughal of UAE plays a shot.
    Chaya Mughal of UAE plays a shot.
  • UAE batter Theertha Satish.
    UAE batter Theertha Satish.
  • UAE's Kavisha Egodage in action.
    UAE's Kavisha Egodage in action.
  • Theertha Satish of UAE plays a shot.
    Theertha Satish of UAE plays a shot.
  • Kavisha Egodage of UAE watches the ball after playing a shot against Hong Kong.
    Kavisha Egodage of UAE watches the ball after playing a shot against Hong Kong.
  • UAE's Samaira Dharnidharka gave the hosts the perfect start, when she picked up two wickets in successive deliveries in the second over of the game.
    UAE's Samaira Dharnidharka gave the hosts the perfect start, when she picked up two wickets in successive deliveries in the second over of the game.
  • Mariko Hill of Hong Kong plays a shot.
    Mariko Hill of Hong Kong plays a shot.
  • Esha Oza of UAE looks on.
    Esha Oza of UAE looks on.
  • Kary Chan of Hong Kong is bowled by Chamani Seneviratna of UAE.
    Kary Chan of Hong Kong is bowled by Chamani Seneviratna of UAE.
  • Samaira Dharnidharka, the schoolgirl fast-bowler, who only turned 15 in February, included among her victims Natasha Miles, who is deemed the prized wicket of the Hong Kong line up, for a first-ball duck.
    Samaira Dharnidharka, the schoolgirl fast-bowler, who only turned 15 in February, included among her victims Natasha Miles, who is deemed the prized wicket of the Hong Kong line up, for a first-ball duck.
  • UAE wicketkeeper Theertha Satish attempts a catch.
    UAE wicketkeeper Theertha Satish attempts a catch.
  • Chaya Mughal of UAE bowls.
    Chaya Mughal of UAE bowls.
  • Chaya Mughal of UAE in action.
    Chaya Mughal of UAE in action.
  • Mariko Hill of Hong Kong plays a shot.
    Mariko Hill of Hong Kong plays a shot.
  • Theertha Satish, left, passes on instructions to UAE bowler Samaira Dharnidharka.
    Theertha Satish, left, passes on instructions to UAE bowler Samaira Dharnidharka.
  • UAE's Chaya Mughal gets ready to bowl.
    UAE's Chaya Mughal gets ready to bowl.
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

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters
Updated: April 29, 2022, 7:03 AM