UAE qualify for first U19 T20 World Cup after title win in Malaysia

The UAE will play at the first Women's Under 19 T20 World after winning the Asian qualifying tournament.

The national age-group team beat Thailand by six wickets in the decisive final pool match in Malaysia on Thursday.

The two sides had overwhelmed the rest of the teams in the competition until that point.

In UAE's case, that meant resounding wins over Bhutan, Nepal, Malaysia and Qatar.

The fact Thailand matched their record meant the last pool game was a winner-takes-all decider.

Thailand had the the advantage of first use of the pitch after winning the toss and electing to bat.

Mahika Gaur again starred with the ball. The Dubai College schoolgirl went into the final game with extraordinary tournament figures of nine wickets for 15 runs in 15 overs in her four previous games.

She kept up her excellence against the Thais, picking up two for 11 from her four overs.

Vaishnave Mahesh also took two wickets with her leg-spin.

Although UAE's bowlers threatened to overwhelm Thailand, resistance from Phannita Maya, who made 40 from 39 balls, meant they were able to post 84 for eight from their 20 overs.

UAE endured a nervy start in reply, with Lavanya Keny being dismissed for a duck off the last ball of the first over.

Captain Theertha Satish led the pursuit, though. The left-handed opener top-scored with 38 not out as the UAE hauled in their target with four wickets in hand and 17 balls remaining.

The first U19 Women's T20 World Cup will take place in South Africa from January 2023, having been postponed in 2021 due to Covid.

It will act as a curtain-raiser for the senior Women's T20 World Cup, which will also be hosted by South Africa in February 2023.

UAE also hope feature in the senior women's event, and will have home advantage when the qualifying event for it is staged in the Emirates in September.

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

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.

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