• Theertha Satish, the UAE opener, was named player of the tournament following the conclusion of the ACC Women's T20 Championship in Kuala Lumpur. She hit an unbeaten half-century in UAE's five-wicket win over Malaysia in Saturday's final. Photo: Malaysia Cricket Association
    Theertha Satish, the UAE opener, was named player of the tournament following the conclusion of the ACC Women's T20 Championship in Kuala Lumpur. She hit an unbeaten half-century in UAE's five-wicket win over Malaysia in Saturday's final. Photo: Malaysia Cricket Association
  • Theertha Satish raises her bat after bringing up her half century in 36 balls in the final against Malaysia. Photo: Malaysia Cricket Association
    Theertha Satish raises her bat after bringing up her half century in 36 balls in the final against Malaysia. Photo: Malaysia Cricket Association
  • Some of the UAE players took souvenir stumps to celebrate their title win in Kuala Lumpur. Photo: Malaysia Cricket Association
    Some of the UAE players took souvenir stumps to celebrate their title win in Kuala Lumpur. Photo: Malaysia Cricket Association
  • Esha Oza, the UAE opener, was named batter of the tournament at the ACC Women's T20 Championship in Malaysia. Photo: Malaysia Cricket Association
    Esha Oza, the UAE opener, was named batter of the tournament at the ACC Women's T20 Championship in Malaysia. Photo: Malaysia Cricket Association
  • Both teams bowed to thank the fans for their support after UAE beat Malaysia in the final of the ACC Women's T20 Championship in the last game at the Kinrara Oval in Kuala Lumpur. Photo: Malaysia Cricket Association
    Both teams bowed to thank the fans for their support after UAE beat Malaysia in the final of the ACC Women's T20 Championship in the last game at the Kinrara Oval in Kuala Lumpur. Photo: Malaysia Cricket Association
  • Theertha Satish top scored for UAE in the ACC Women's T20 Championship final against Malaysia. Photo: Malaysia Cricket Association
    Theertha Satish top scored for UAE in the ACC Women's T20 Championship final against Malaysia. Photo: Malaysia Cricket Association
  • UAE's players race onto the field to celebrate after the winning runs were scored in the final. Photo: Malaysia Cricket Association
    UAE's players race onto the field to celebrate after the winning runs were scored in the final. Photo: Malaysia Cricket Association
  • Chaya Mughal, the UAE captain, raises the ACC Women's T20 Championship trophy in Kuala Lumpur. Photo: Malaysia Cricket Association
    Chaya Mughal, the UAE captain, raises the ACC Women's T20 Championship trophy in Kuala Lumpur. Photo: Malaysia Cricket Association
  • UAE celebrate winning the title in Kuala Lumpur. Photo: Malaysia Cricket Association
    UAE celebrate winning the title in Kuala Lumpur. Photo: Malaysia Cricket Association
  • UAE Chaya Mughal celebrates the key wicket of her opposite number, Winifred Duraisingham, in the final of the ACC Women's T20 Championship against Malaysia in Kuala Lumpur. The national team beat the host nation by five wickets in Saturday’s final. Photo: Malaysia Cricket Association
    UAE Chaya Mughal celebrates the key wicket of her opposite number, Winifred Duraisingham, in the final of the ACC Women's T20 Championship against Malaysia in Kuala Lumpur. The national team beat the host nation by five wickets in Saturday’s final. Photo: Malaysia Cricket Association
  • 17 June 2022. Match abandoned against Oman at the ACC Women’s T20 Championship in Kuala Lumpur. The day the streak changed from “consecutive wins” to “matches undefeated”. The UAE were well placed against Oman before the shower arrived. Courtesy Malaysia Cricket
    17 June 2022. Match abandoned against Oman at the ACC Women’s T20 Championship in Kuala Lumpur. The day the streak changed from “consecutive wins” to “matches undefeated”. The UAE were well placed against Oman before the shower arrived. Courtesy Malaysia Cricket
  • 22 June 2022. Beat Qatar by 153 runs at the ACC Women’s T20 Championship in Kuala Lumpur. Esha Oza hit her second century of the sequence as the national team overpowered their Gulf neighbours. Courtesy Malaysia Cricket
    22 June 2022. Beat Qatar by 153 runs at the ACC Women’s T20 Championship in Kuala Lumpur. Esha Oza hit her second century of the sequence as the national team overpowered their Gulf neighbours. Courtesy Malaysia Cricket
  • 20 June 2022. Beat Malaysia by 31 runs at the ACC Women’s T20 Championship in Kuala Lumpur. A third-wicket partnership worth 54 for Malaysia made UAE nervous, but Indhuja Nandakumar dispelled the doubts with 4-10. Courtesy Malaysia Cricket
    20 June 2022. Beat Malaysia by 31 runs at the ACC Women’s T20 Championship in Kuala Lumpur. A third-wicket partnership worth 54 for Malaysia made UAE nervous, but Indhuja Nandakumar dispelled the doubts with 4-10. Courtesy Malaysia Cricket
  • 18 June 2022. Beat Singapore by 10 wickets at the ACC Women’s T20 Championship in Kuala Lumpur. No Singapore batter reached double figures, as they were bowled out for 29 in 17.2 overs. Courtesy Malaysia Cricket
    18 June 2022. Beat Singapore by 10 wickets at the ACC Women’s T20 Championship in Kuala Lumpur. No Singapore batter reached double figures, as they were bowled out for 29 in 17.2 overs. Courtesy Malaysia Cricket

Sport

Cricket

Howzat! UAE women's cricket team's incredible record of 20 games unbeaten - in pictures

Victory over Malaysia in the ACC Women's T20 Championship final saw nationakl team match England's record in T20Is set a decade ago

Paul Radley
Paul Radley

June 26, 2022

  • English
  • Arabic

The UAE etched their name into the history books on Saturday when they matched the world record for the longest unbeaten run in all T20 international cricket.

In beating Malaysia in the final of the ACC Women’s T20 Championship in Kuala Lumpur, they levelled the record for 20 matches without a loss previously set by England a decade ago.

Coincidentally, Malaysia were the opponents when they started their streak, too, back at the ICC Academy in Dubai last November.

In the meantime, they have won a Gulf title in Oman, beaten Hong Kong in a bilateral series in Ajman, sealed qualification for the Asia Cup for the first time, and given themselves a shot at doing the same for the Women’s T20 World Cup.

The standout performers have been many, right from the 40-something former Sri Lankan Test player Chamani Seneviratna, to schoolgirl fast bowler Samaira Dharndharka, who was just 14 when the run started.

Here is a look back at the UAE women's cricket team's unbeaten run:

  • UAE's Kavisha Egodage celebrates taking the wicket of Malaysia's Winifred Duraisingam in their Women's T20 World Cup Asia region qualifier at the ICC Academy in Dubai. All images Chris Whiteoak / The National
    UAE's Kavisha Egodage celebrates taking the wicket of Malaysia's Winifred Duraisingam in their Women's T20 World Cup Asia region qualifier at the ICC Academy in Dubai. All images Chris Whiteoak / The National
  • UAE's Chaya Mughal, right, and Priyanjali Jain after posting 131-4 in their Women's T20 World Cup Asia region qualifier in Dubai.
    UAE's Chaya Mughal, right, and Priyanjali Jain after posting 131-4 in their Women's T20 World Cup Asia region qualifier in Dubai.
  • UAE's Khushi Sharma bowls at the ICC Academy.
    UAE's Khushi Sharma bowls at the ICC Academy.
  • Captain Chaya Mughal bats against Malaysia in Dubai.
    Captain Chaya Mughal bats against Malaysia in Dubai.
  • Theertha Satish top-scored for UAE with 46.
    Theertha Satish top-scored for UAE with 46.
  • UAE's Theertha Satish after making 46 at the ICC Academy.
    UAE's Theertha Satish after making 46 at the ICC Academy.

1. November 22, 2021. Beat Malaysia by 30 runs in the T20 World Cup Asia Qualifier in Dubai. On her international debut, Theertha Satish top scored with 46, as UAE posted 131 for four. It was well beyond Malaysia.

2. November 23, 2021. Beat Hong Kong by 11 runs in the T20 World Cup Asia Qualifier in Dubai. Chaya Mughal was named player of the match after making a breezy 20 and taking two wickets in the key clash of the Qualifier.

3. November 25, 2021, Beat Bhutan by 47 runs in the T20 World Cup Asia Qualifier in Dubai. Chamani Seneviratna shared the key stand with Theertha Satish – who was not even born when Chamani had played Test cricket for Sri Lanka – as UAE made easy work of Bhutan.

  • UAE's Khushi Sharma of UAE, right, up five wickets against Bhutan in their Women's T20 World Cup Asia region qualifier at the ICC Academy in Dubai on Thursday, November 25, 2021. Pawan Singh / The National
    UAE's Khushi Sharma of UAE, right, up five wickets against Bhutan in their Women's T20 World Cup Asia region qualifier at the ICC Academy in Dubai on Thursday, November 25, 2021. Pawan Singh / The National
  • Khushi Sharma helped the UAE beat Bhutan by 47 runs in Dubai. Pawan Singh / The National
    Khushi Sharma helped the UAE beat Bhutan by 47 runs in Dubai. Pawan Singh / The National
  • UAE captain Chaya Mughal, centre, celebrates the win over Bhutan. Pawan Singh / The National
    UAE captain Chaya Mughal, centre, celebrates the win over Bhutan. Pawan Singh / The National
  • Ngawang Choden of Bhutan bats at the ICC Academy in Dubai. Pawan Singh / The National
    Ngawang Choden of Bhutan bats at the ICC Academy in Dubai. Pawan Singh / The National
  • Esha Oza of the UAE bowls at the ICC Academy in Dubai. Pawan Singh / The National
    Esha Oza of the UAE bowls at the ICC Academy in Dubai. Pawan Singh / The National

4. November 26, 2021, Beat Kuwait by seven wickets in the T20 World Cup Asia Qualifier in Dubai. Khushi Sharma, who debuted in this tournament a month after her brother Sanchit did the same in the men’s side, was the star, taking three wickets.

5. November 28, 2021, Beat Nepal by 48 runs in the T20 World Cup Asia Qualifier in Dubai. UAE sealed the Qualifier title thanks to a fine spell from Samaira Dharnidharka, a 14-year-old seamer who was missing school to play.

  • The UAE team celebrate after beating Nepal in the ICC Women's T20 World Cup Asia Qualifier at the ICC Academy in Dubai on Sunday, November 28. All images by Ruel Pableo for The National
    The UAE team celebrate after beating Nepal in the ICC Women's T20 World Cup Asia Qualifier at the ICC Academy in Dubai on Sunday, November 28. All images by Ruel Pableo for The National
  • UAE celebrate after beating Nepal.
    UAE celebrate after beating Nepal.
  • Kavisha Egodage batting for the UAE.
    Kavisha Egodage batting for the UAE.
  • The UAE team before the start of the game.
    The UAE team before the start of the game.
  • Theertha Satish batting for the UAE.
    Theertha Satish batting for the UAE.
  • Karuna Bhandari bowling for Nepal.
    Karuna Bhandari bowling for Nepal.
  • Kavisha Egodage batting for the UAE.
    Kavisha Egodage batting for the UAE.
  • The UAE celebrate after the game.
    The UAE celebrate after the game.

6. March 20, 2022, Beat Qatar by eight wickets in the GCC Women’s T20 Championship in Muscat. Khushi Sharma took four for four as UAE started their campaign in Oman in dominant fashion.

7. March 21, 2022, Beat Kuwait by 73 runs in the GCC Women’s T20 Championship in Muscat. Kavisha Kumari finished eight short of becoming the first UAE woman to score a T20I century, as UAE thrashed Kuwait.

8. March 22, 2022, Beat Oman by 109 runs in the GCC Women’s T20 Championship in Muscat. Esha Oza top scored with 67 as UAE amassed 204 for four to set up another crushing win.

9. March 24, 2022, Beat Saudi Arabia by 10 wickets in the GCC Women’s T20 Championship in Muscat. Saudi Arabia were bowled out for just 25, with 15-year-old spinner Lavanya Keny taking three for three.

10. March 26, 2022, Beat Bahrain by 210 runs in the GCC Women’s T20 Championship in Muscat. Esha Oza finished within one blow of the highest ever T20I score in women’s cricket, as she racked up 158 not out.

11. April 27, 2022, Beat Hong Kong by seven wickets in a bilateral series in Ajman. Chamani Seneviratna set up UAE’s win on their first appearance at the Malek Oval in Ajman with four wickets.

  • 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.

12. April 28, 2022, Beat Hong Kong by 28 runs in a bilateral series in Ajman. Esha Oza and Kavisha Kumari warmed up for their appearance at the FairBreak Invitational with strong displays in beating Hong Kong.

13. April 29, 2022, Beat Hong Kong by 26 runs in a bilateral series in Ajman. Kavisha Kumari top scored with 61 not out as UAE made it three from three against Hong Kong in Ajman.

14. April 30, 2022, Beat Hong Kong by nine wickets in a bilateral series in Ajman. Teenage seamer Siya Gokhale was player of the match as the hosts completed a clean-sweep of Hong Kong.

  • UAE's Theertha Satish bats against Hong Kong in the fourth T20 at the Malek Cricket Ground, Ajman, on Saturday, April 30, 2022. All photos by Chris Whiteoak / The National
    UAE's Theertha Satish bats against Hong Kong in the fourth T20 at the Malek Cricket Ground, Ajman, on Saturday, April 30, 2022. All photos by Chris Whiteoak / The National
  • The UAE defeated Hong Kong by nine wickets in the fourth T20 International at the Malek Cricket Ground, Ajman.
    The UAE defeated Hong Kong by nine wickets in the fourth T20 International at the Malek Cricket Ground, Ajman.
  • UAE's Khushi Sharma bowls at the Malek Cricket Ground on Saturday
    UAE's Khushi Sharma bowls at the Malek Cricket Ground on Saturday
  • UAE's Siya Gokhale takes the wicket of Mariko Hill, finishing with 3-14 against Hong Kong in Ajman.
    UAE's Siya Gokhale takes the wicket of Mariko Hill, finishing with 3-14 against Hong Kong in Ajman.
  • UAE's Kavisha Egodage bats against Hong Kong at the Malek Cricket Ground.
    UAE's Kavisha Egodage bats against Hong Kong at the Malek Cricket Ground.
  • UAE's Siya Gokhale celebrates the wicket of Mariko Hill.
    UAE's Siya Gokhale celebrates the wicket of Mariko Hill.
  • UAE's Vaishnave Mahesh bowls against Hong Kong.
    UAE's Vaishnave Mahesh bowls against Hong Kong.
  • Hong Kong's Natasha Miles bats at the Malek Cricket Ground, Ajman.
    Hong Kong's Natasha Miles bats at the Malek Cricket Ground, Ajman.
  • UAE's Esha Oza scored 28 not out against Hong Kong in the fourth T20.
    UAE's Esha Oza scored 28 not out against Hong Kong in the fourth T20.
  • UAE's Theertha Satish bats in Ajman.
    UAE's Theertha Satish bats in Ajman.
  • The UAE team celebrates after beating Hong Kong in the fourth T20 International at the Malek Cricket Ground, Ajman.
    The UAE team celebrates after beating Hong Kong in the fourth T20 International at the Malek Cricket Ground, Ajman.
  • UAE's Kavisha Kumari after her dismissal.
    UAE's Kavisha Kumari after her dismissal.
  • UAE's Siya Gokhale celebrates a wicket.
    UAE's Siya Gokhale celebrates a wicket.
  • UAE's Chaya Mughal took two Hong Kong wickets.
    UAE's Chaya Mughal took two Hong Kong wickets.
  • UAE's Esha Oza remained not out on 28 chasing 63.
    UAE's Esha Oza remained not out on 28 chasing 63.

15. June 17, 2022. Match abandoned against Oman at the ACC Women’s T20 Championship in Kuala Lumpur. The day the streak changed from “consecutive wins” to “matches undefeated”. They were well placed against Oman before the shower arrived.

16. June 18, 2022. Beat Singapore by 10 wickets at the ACC Women’s T20 Championship in Kuala Lumpur. No Singapore batter reached double figures, as they were bowled out for 29 in 17.2 overs.

17. June 20, 2022. Beat Malaysia by 31 runs at the ACC Women’s T20 Championship in Kuala Lumpur. A third-wicket partnership worth 54 for Malaysia made UAE nervous, but Indhuja Nandakumar dispelled the doubts with 4-10.

18. June 22, 2022. Beat Qatar by 153 runs at the ACC Women’s T20 Championship in Kuala Lumpur. Esha Oza hit her second century of the sequence as the national team overpowered their Gulf neighbours.

  • Esha Oza celebrates after reaching a century against Qatar at the ACC Women's T20 Championship in Malaysia. Photo: Malaysia Cricket Association
    Esha Oza celebrates after reaching a century against Qatar at the ACC Women's T20 Championship in Malaysia. Photo: Malaysia Cricket Association
  • Esha Oza hit three sixes and 18 fours in her innings of 115 for UAE against Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation
    Esha Oza hit three sixes and 18 fours in her innings of 115 for UAE against Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation
  • Esha Oza's UAE teammates applaud after she reached a half-century against Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation
    Esha Oza's UAE teammates applaud after she reached a half-century against Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation
  • Theertha Satish made a second half-century in consecutive games as UAE dominated Qatar at the ACC Women's T20 Championship in Malaysia. Courtesy Malaysia Cricket Association
    Theertha Satish made a second half-century in consecutive games as UAE dominated Qatar at the ACC Women's T20 Championship in Malaysia. Courtesy Malaysia Cricket Association
  • UAE celebrate another wicket in their comprehensive win over Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation
    UAE celebrate another wicket in their comprehensive win over Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation
  • Kavisha Kumari made a quick-fire 23 not out as UAE amassed 214-1 against Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation
    Kavisha Kumari made a quick-fire 23 not out as UAE amassed 214-1 against Qatar at the ACC Women's T20 Championship in Kuala Lumpur. Courtesy Malaysia Cricket Asssociation

19. June 24, 2022. Match abandoned against Nepal at the ACC Women’s T20 Championship in Kuala Lumpur. The only time UAE have looked like losing, they were spared by a deluge between innings after they were bowled out for 81.

20. June 25, 2022. Beat Malaysia by five wickets at the ACC Women’s T20 Championship in Kuala Lumpur. The national team equalled the world record for the longest unbeaten run in T20 international cricket after beating the hosts in the final in Malaysia.

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

MATCH INFO

Uefa Champions League semi-final, first leg

Barcelona v Liverpool, Wednesday, 11pm (UAE).

Second leg

Liverpool v Barcelona, Tuesday, May 7, 11pm

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'Brazen'

Director: Monika Mitchell

Starring: Alyssa Milano, Sam Page, Colleen Wheeler

Rating: 3/5

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THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

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

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Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

Profile of MoneyFellows

Founder: Ahmed Wadi

Launched: 2016

Employees: 76

Financing stage: Series A ($4 million)

Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund

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Send “thenational” to the following numbers or call the hotline on: 0502955999
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Sri Lanka v England

First Test, at Galle
England won by 211

Second Test, at Kandy
England won by 57 runs

Third Test, at Colombo
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Navdeep Suri, India's Ambassador to the UAE

There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.

It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.

What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.

When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.

It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.

This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.

It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.

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Longreads
Tree of Hell

Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla

Director: Raed Zeno

Rating: 4/5

Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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MATCH INFO

Pakistan 106-8 (20 ovs)

Iftikhar 45, Richardson 3-18

Australia 109-0 (11.5 ovs)

Warner 48 no, Finch 52 no

Australia win series 2-0

Thanksgiving meals to try

World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.

Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as  well as festive food platters, canapes and both apple and pumpkin pies.

Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.

The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.

Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.

More from Rashmee Roshan Lall
The specs
Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

How to donate

Text the following numbers:

2289 - Dh10

6025 - Dh 20

2252 - Dh 50

2208 - Dh 100

6020 - Dh 200 

*numbers work for both Etisalat and du

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Updated: June 26, 2022, 3:06 AM
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