Pakistan captain Babar Azam has backed Hasan Ali to stage a comeback soon, after the all-rounder was dropped from the team for the ODI tour of the Netherlands and the Asia Cup T20 tournament in the UAE later this month.
Hasan has been struggling in white-ball cricket for more than a few seasons. After a victorious campaign at the 2017 Champions Trophy in England, where he was player of the tournament, Ali has fallen down the pecking order. Since 2019, he has picked up 16 wickets in 18 ODIs and 27 scalps in 21 T20s. His worst moment came during the T20 World Cup in the UAE last year where he dropped Australia's Matthew Wade during the chase in the semi-final. The batsman then hit three successive sixes to secure a place in the final, which the Aussies won.
However, captain Azam said Hasan is a team player and will be backed to succeed.
“I know Hasan Ali is not in form, but it’s not like that he has to prove anything,” Azam said in Lahore on Thursday as Pakistan prepared to leave for the Netherlands.
“I support Hasan Ali because he’s a team man. Domestic cricket is coming up, he’ll play that and hopefully make a strong comeback.”
Ali's indifferent form forced selectors to include uncapped quick Naseem Shah in the white-ball format. With pace spearhead Shaheen Afridi injured, but still included the squad to be monitored, Pakistan's pace attack will be an inexperienced one. Haris Rauf and Shahnawaz Dahani are the other quicks in the team.
“We’re taking a couple of doctors on the way to take care of Shaheen,” Azam said. “We’re looking long term at his fitness and health. We want him to play a game against the Netherlands, provided he’s fit, and be ready for the Asia Cup.
“Our fast bowling bench strength is excellent. They’ve now got an opportunity to showcase their skills. This is how you expand your pool.”
There is inexperience in the batting department as well. Veteran Shoaib Malik was not considered for selection while Mohammad Hafeez has quit international cricket. Azam sees it a an opportunity for the next generation.
“When senior players leave the side, those replacing them need to focus,” Babar said. “Hafeez and Malik were huge players and we’ll miss them a lot.
“Players like Asif Ali, Khushdil Shah and Iftikhar need to fill their boots. We want to give them plenty of matches and confidence, and these players have performed. We’re also looking to utilise Shadab Khan’s batting, because batting depth is very useful in T20 cricket now.”
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
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UAE - India ties
The UAE is India’s third-largest trade partner after the US and China
Annual bilateral trade between India and the UAE has crossed US$ 60 billion
The UAE is the fourth-largest exporter of crude oil for India
Indians comprise the largest community with 3.3 million residents in the UAE
Indian Prime Minister Narendra Modi first visited the UAE in August 2015
His visit on August 23-24 will be the third in four years
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, visited India in February 2016
Sheikh Mohamed was the chief guest at India’s Republic Day celebrations in January 2017
Modi will visit Bahrain on August 24-25
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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Favourite quote: We must become the change we want to see, by Mahatma Gandhi.
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