The UAE have equalled the world record for the longest unbeaten run in T20 international cricket after winning the ACC Women’s T20 Championship in Malaysia.
The national team beat the host nation by five wickets in Saturday’s final in Kuala Lumpur.
It was their 20th game in a row without defeat, matching the record first set by the England women’s side in 2012.
Coincidentally, the UAE’s winning run had started with a success against Malaysia, back at the T20 World Cup Asia Qualifier in Dubai in November 2022.
They won that event, then have followed it up since with the GCC Women’s Championship, a bilateral series against Hong Kong, and now this Asia Cup qualifying tournament.
It is unclear when the UAE might get the chance to claim the record outright.
The next engagement inked in the diary is the Women’s T20 World Cup Qualifier, which will be played on home soil from September 20 to 28, although they will likely want match practice before that competition.
That will be the biggest test yet of the progress made by the national team. The eight-team event carries with it two qualifying berths for the main event in South Africa next year.
Along with hosts UAE, the competition will involve Bangladesh, Thailand, Scotland, Ireland, Papua New Guinea, Zimbabwe and United States.
Although UAE women have yet to play at a World Cup, they will be buoyed by the remarkable run of success they have had in recent times.
Earlier this month, the age-group side sealed qualification for the first Women’s U19 T20 World Cup, in dominant fashion in Malaysia. That side includes a sizeable portion of players from the senior squad.
A number of them stayed on for the ACC T20 Championship. By reaching the final, the national team sealed a place at the Asia Cup, due to be played in Bangladesh later this year, in the process.
The win in the final at the Kinrara Oval was the 18th in the past 20 games, with two matches abandoned due to rain in Kuala Lumpur.
Malaysia opted to bat first in the final after winning the toss, and reached 100 for four from their 20 overs.
Indhuja Nandakumar took two wickets, with captain Chaya Mughal and Khushi Sharma taking the other two wickets to fall.
Theertha Satish, who had led the U19 side to success earlier in June, betrayed no signs of nerves as she powered UAE to victory.
The left-handed opener scored a 36-ball half-century, and UAE sealed the title in the penultimate over.
Info
What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
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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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
