• Kusal Mendis plays a shot during his knock of 60 that helped Sri Lanka beat Bangladesh in the Asia Cup 2022 match at Dubai International Cricket Stadium on Thursday, September 1. Pawan Singh / The National
    Kusal Mendis plays a shot during his knock of 60 that helped Sri Lanka beat Bangladesh in the Asia Cup 2022 match at Dubai International Cricket Stadium on Thursday, September 1. Pawan Singh / The National
  • Sri Lanka Asitha Fernando, right, celebrates with teammate Maheesh Theekshana after playing taking winning score during the T20 cricket match of Asia Cup between Bangladesh and Sri Lanka, in Dubai, United Arab Emirates, Thursday, Sept. 1, 2022. (AP Photo / Anjum Naveed)
    Sri Lanka Asitha Fernando, right, celebrates with teammate Maheesh Theekshana after playing taking winning score during the T20 cricket match of Asia Cup between Bangladesh and Sri Lanka, in Dubai, United Arab Emirates, Thursday, Sept. 1, 2022. (AP Photo / Anjum Naveed)
  • Sri Lanka's Maheesh Theekshana and Asitha Fernando celebrate after beating Bangladesh by two wickets. Pawan Singh / The National
    Sri Lanka's Maheesh Theekshana and Asitha Fernando celebrate after beating Bangladesh by two wickets. Pawan Singh / The National
  • Kusal Mendis plays a shot against Bangladesh. Pawan Singh / The National
    Kusal Mendis plays a shot against Bangladesh. Pawan Singh / The National
  • Bangladesh captain Shakib Al Hasan is bowled out by Sri Lanka's Maheesh Theekshana for 24. AFP
    Bangladesh captain Shakib Al Hasan is bowled out by Sri Lanka's Maheesh Theekshana for 24. AFP
  • Afif Hossain plays a shot on his way to 36 for Bangladesh. Pawan Singh / The National
    Afif Hossain plays a shot on his way to 36 for Bangladesh. Pawan Singh / The National
  • Sri Lanka's Wanindu Hasaranga celebrates after taking the wicket of Bangladesh batter Mahmudullah for 27. Pawan Singh / The National
    Sri Lanka's Wanindu Hasaranga celebrates after taking the wicket of Bangladesh batter Mahmudullah for 27. Pawan Singh / The National
  • Mahmudullah plays a shot during his 27 off 22 balls. Pawan Singh / The National
    Mahmudullah plays a shot during his 27 off 22 balls. Pawan Singh / The National
  • Sri Lanka's Wanindu Hasaranga takes a catch to dismiss Bangladesh batter Afif Hossain. AFP
    Sri Lanka's Wanindu Hasaranga takes a catch to dismiss Bangladesh batter Afif Hossain. AFP
  • Fans during the game at Dubai International Cricket Stadium. Pawan Singh / The National
    Fans during the game at Dubai International Cricket Stadium. Pawan Singh / The National
  • Mahmudullah plays a shot against Sri Lanka. Pawan Singh / The National
    Mahmudullah plays a shot against Sri Lanka. Pawan Singh / The National
  • Afif Hossain and Mahmudullah running between the wickets in Dubai. Pawan Singh / The National
    Afif Hossain and Mahmudullah running between the wickets in Dubai. Pawan Singh / The National

Sri Lanka beat Bangladesh in thriller to seal Asia Cup Super 4 spot


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Vital knocks by Kusal Mendis and captain Dasun Shanaka helped Sri Lanka pull off a thrilling two-wicket win over Bangladesh and seal a place in the Asia Cup Super 4 stage on Thursday.

Chasing 184 for victory in a winner-takes-all game, Sri Lanka were grateful to a 54-run stand between Mendis (60) and Shanaka (45) before the tail helped achieve their target with four balls to spare at Dubai International Cricket Stadium.

Mendis fell after his 37-ball knock and Shanaka was out in the 18th over.

But Chamika Karunaratne, with a 10-ball 16, and Asitha Fernando, unbeaten on 10, held their nerve to knock Bangladesh out of the tournament, which acts as a tune-up to the T20 World Cup in October-November.

Needing eight of the final over, Fernando hit a four and then took two runs off a no ball to trigger celebrations in the Sri Lankan camp.

Bangladesh fast bowler Ebadot Hossain claimed three wickets but gave away 51 runs in his four overs.

Ebadot broke through in his first over to send back Pathum Nissanka for 20 and three balls later took the wicket of Charith Asalanka for one.

Mendis, who was dropped on two by wicketkeeper Mushfiqur Rahim, survived a reprieve on 29 when he was given caught behind but the delivery from off-spinner Mahedi Hasan turned out to be a no ball.

Eabadot dismissed Danushka Gunathilaka as Sri Lanka slipped to 67-3 and soon 77-4 with the departure of the big-hitting Bhanuka Rajapaksa.

Mendis was then kept company by Shanaka as the two put the chase back on track and soon took the attack to the opposition bowlers.

Shanaka hammered Ebadot in a 22-run 13th over while Mendis reached his fifty in 31 balls.

Bangladesh spearhead Mustafizur Rahman sent the Tigers fans wild with the wicket of Mendis, who hit four fours and three sixes in his knock.

Earlier, put in to bat first, Bangladesh posted 183-7 after a 57-run fifth-wicket partnership between Afif Hossain (39) and Mahmudullah Riyad (27).

Mosaddek Hossain chipped in with a useful 24 not out off nine balls to finish the innings with a flourish.

Sri Lanka took regular wickets, with Wanindu Hasaranga and Karunaratne claiming two each to help the island nation move into the next stage alongside Afghanistan from Group B.

The winners of the Group A game between Pakistan and Hong Kong on Friday will secure a Super 4 spot alongside India.

Sri Lanka will face Afghanistan in the opening Super 4 clash in Sharjah on Saturday.

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Bio

Age: 25

Town: Al Diqdaqah – Ras Al Khaimah

Education: Bachelors degree in mechanical engineering

Favourite colour: White

Favourite place in the UAE: Downtown Dubai

Favourite book: A Life in Administration by Ghazi Al Gosaibi.

First owned baking book: How to Be a Domestic Goddess by Nigella Lawson.

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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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

Our legal consultant

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

RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)

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Norwich City v Everton (9pm)

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Burnley v Watford (9pm)

Southampton v Arsenal (9pm)

Chelsea v Manchester City (11.15pm)

About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

The specs

Engine: 2.9-litre, V6 twin-turbo

Transmission: seven-speed PDK dual clutch automatic

Power: 375bhp

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The biog

Name: Abeer Al Shahi

Emirate: Sharjah – Khor Fakkan

Education: Master’s degree in special education, preparing for a PhD in philosophy.

Favourite activities: Bungee jumping

Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.

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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

The Bio

Amal likes watching Japanese animation movies and Manga - her favourite is The Ancient Magus Bride

She is the eldest of 11 children, and has four brothers and six sisters.

Her dream is to meet with all of her friends online from around the world who supported her work throughout the years

Her favourite meal is pizza and stuffed vine leaves

She ams to improve her English and learn Japanese, which many animated programmes originate in

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The biog

Hometown: Birchgrove, Sydney Australia
Age: 59
Favourite TV series: Outlander Netflix series
Favourite place in the UAE: Sheikh Zayed Grand Mosque / desert / Louvre Abu Dhabi
Favourite book: Father of our Nation: Collected Quotes of Sheikh Zayed bin Sultan Al Nahyan
Thing you will miss most about the UAE: My friends and family, Formula 1, having Friday's off, desert adventures, and Arabic culture and people
 

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

Updated: September 01, 2022, 7:12 PM