Amid the array of world stars who have headed to Dubai for the first FairBreak Invitational, there was always going to be one who stood out for Kavisha Kumari.
As a Sri Lankan citizen, the UAE opener has always looked up to Chamari Athapaththu, the shining light of women’s cricket in the country.
On Wednesday, the first night of the new T20 tournament at Dubai International Stadium provided ample evidence as to why she is a role model for so many.
Athapaththu lashed 107 off a mere 55 balls to get the competition off to the most rousing start possible.
So when Kumari was faced with her hero coming into bowl at her while opening the batting for the Barmy Army, she might have been forgiven for feeling distracted.
The 19-year-old batter did, in fact, fall to Athapaththu’s off-spin — but only because she mistimed a shot and was caught at the wicket, not because she was star struck, she said.
“I was focused on the ball, not the bowler,” Kumari said.
“I was only looking at the ball, then when I got to the non-striker’s end I was like, ‘That’s Chamari!’ Other than that, it was the ball I was focused on.
“I just wanted to hit her, to rotate the strike, and get the best out of it. But there was a feather touch [on her dismissal].”
Kumari made 24 and was the dominant partner in an opening stand worth 49 with Deandra Dottin, the big-hitting West Indies opener.
Dottin, who wears the name “World Boss” on the back of her shirt rather than her surname, found her range shortly after being parted from Kumari.
She ended with 80 not out from 59 balls as Barmy Army reached 152 for three from their 20 overs.
“She is very supportive,” Kumari said of batting with Dottin.
“She calms me down. It is a really humbling experience to play with the World Boss. When she goes for it, I’m like, ‘Whoa.’
“Sometimes I’m a bit wary at the non-striker’s end in case the ball comes straight at me.
“Once we had stayed at the wicket for a while, Dottin and I found it much easier. We thought, let’s not give our wicket away and try to capitalise as much as we could.”
Falcons chased their target with eight wickets and 15 balls to spare, with Athapaththu blazing 42 from 31 balls, and Danni Wyatt taking the player of the match award after ended not out on 76.
Despite the defeat, Kumari remained upbeat.
“This is a good platform,” she said. “To get to play with these sort of players is a dream come true.
“I feel very humbled and happy to have this opportunity. Win or lose, experience matters. Hopefully we can bounce back soon.”
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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Sri Lanka's T20I squad
Thisara Perera (captain), Dilshan Munaweera, Danushka Gunathilaka, Sadeera Samarawickrama, Ashan Priyanjan, Mahela Udawatte, Dasun Shanaka, Sachith Pathirana, Vikum Sanjaya, Lahiru Gamage, Seekkuge Prasanna, Vishwa Fernando, Isuru Udana, Jeffrey Vandersay and Chathuranga de Silva.
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
MATCH INFO
Leeds United 0
Brighton 1 (Maupay 17')
Man of the match: Ben White (Brighton)
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months
Company Profile
Founder: Omar Onsi
Launched: 2018
Employees: 35
Financing stage: Seed round ($12 million)
Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners
MATCH INFO
Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE
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Zayed Sustainability Prize
Results
4pm: Al Bastakiya Listed US$300,000 (Dirt) 1,900m; Winner: Emblem Storm, Oisin Murphy (jockey), Satish Seemar (trainer).
4.35pm: Mahab Al Shimaal Group 3 $350,000 (D) 1,200m; Winner: Wafy, Tadhg O’Shea, Satish Seemar.
5.10pm: Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m; Winner: Wildman Jack, Fernando Jara, Doug O’Neill.
5.45pm: Burj Nahaar Group 3 $350,000 (D) 1,600m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.
6.20pm: Jebel Hatta Group 1 $400,000 (T) 1,800m; Winner: Barney Roy, William Buick, Charlie Appleby.
6.55pm: Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m; Winner: Matterhorn, Mickael Barzalona, Salem bin Ghadayer.
7.30pm: Dubai City Of Gold Group 2 $350,000 (T) 2,410m; Winner: Loxley, Mickael Barzalona, Charlie Appleby.
