• 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

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


Paul Radley
  • 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.

RESULTS

Bantamweight:
Zia Mashwani (PAK) bt Chris Corton (PHI)

Super lightweight:
Flavio Serafin (BRA) bt Mohammad Al Khatib (JOR)

Super lightweight:
Dwight Brooks (USA) bt Alex Nacfur (BRA)

Bantamweight:
Tariq Ismail (CAN) bt Jalal Al Daaja (JOR)

Featherweight:
Abdullatip Magomedov (RUS) bt Sulaiman Al Modhyan (KUW)

Middleweight:
Mohammad Fakhreddine (LEB) bt Christofer Silva (BRA)

Middleweight:
Rustam Chsiev (RUS) bt Tarek Suleiman (SYR)

Welterweight:
Khamzat Chimaev (SWE) bt Mzwandile Hlongwa (RSA)

Lightweight:
Alex Martinez (CAN) bt Anas Siraj Mounir (MAR)

Welterweight:
Jarrah Al Selawi (JOR) bt Abdoul Abdouraguimov (FRA)

MATCH INFO

Manchester City 1 (Gundogan 56')

Shakhtar Donetsk 1 (Solomon 69')

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

New UK refugee system

 

  • A new “core protection” for refugees moving from permanent to a more basic, temporary protection
  • Shortened leave to remain - refugees will receive 30 months instead of five years
  • A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
  • To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
  • Under core protection there will be no automatic right to family reunion
  • Refugees will have a reduced right to public funds
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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

F1 line ups in 2018

Mercedes-GP Lewis Hamilton and Valtteri Bottas; Ferrari Sebastian Vettel and Kimi Raikkonen; Red Bull Daniel Ricciardo and Max Verstappen; Force India Esteban Ocon and Sergio Perez; Renault Nico Hülkenberg and Carlos Sainz Jr; Williams Lance Stroll and Felipe Massa / Robert Kubica / Paul di Resta; McLaren Fernando Alonso and Stoffel Vandoorne; Toro Rosso TBA; Haas F1 Romain Grosjean and Kevin Magnussen; Sauber TBA

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Countdown to Zero exhibition will show how disease can be beaten

Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a  month before Reaching the Last Mile.

Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.

 

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
Western Region Asia Cup T20 Qualifier

Sun Feb 23 – Thu Feb 27, Al Amerat, Oman

The two finalists advance to the Asia qualifier in Malaysia in August

 

Group A

Bahrain, Maldives, Oman, Qatar

Group B

UAE, Iran, Kuwait, Saudi Arabia

 

UAE group fixtures

Sunday Feb 23, 9.30am, v Iran

Monday Feb 25, 1pm, v Kuwait

Tuesday Feb 26, 9.30am, v Saudi

 

UAE squad

Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Race%20card
%3Cp%3E6pm%3A%20Al%20Maktoum%20Challenge%20Round%201%20%E2%80%93%20Group%201%20(PA)%20%2450%2C000%20(Dirt)%201%2C600m%3Cbr%3E6.35pm%3A%20Dubai%20Racing%20Club%20Classic%20%E2%80%93%20Handicap%20(TB)%20%24100%2C000%20(D)%202%2C410m%3Cbr%3E7.10pm%3A%20Dubawi%20Stakes%20%E2%80%93%20Group%203%20(TB)%20%24150%2C000%20(D)%201%2C200m%3Cbr%3E7.45pm%3A%20Jumeirah%20Classic%20Trial%20%E2%80%93%20Conditions%20(TB)%20%24150%2C000%20(Turf)%201%2C400m%3Cbr%3E8.20pm%3A%20Al%20Maktoum%20Challenge%20Round%201%20%E2%80%93%20Group%202%20(TB)%20%24250%2C000%20(D)%201%2C600m%3Cbr%3E8.55pm%3A%20Al%20Fahidi%20Fort%20%E2%80%93%20Group%202%20(TB)%20%24180%2C000%20(T)%201%2C400m%3Cbr%3E9.30pm%3A%20Ertijaal%20Dubai%20Dash%20%E2%80%93%20Listed%20(TB)%20%24100%2C000%20(T)%201%2C000m%3C%2Fp%3E%0A
Updated: June 26, 2022, 3:06 AM