To say the UAE will be giving away much in terms of experience to their rivals at the Women’s T20 World Cup Qualifier feels like a gross understatement.
The eight-team competition, which carries with it two places at the main event in South Africa next February, involves sides from cricket’s Test elite like Zimbabwe and Bangladesh.
Thailand are a rising force in the women’s game, and are especially driven to play at a second consecutive T20 World Cup. And Ireland have already played at three.
By contrast, the host nation will be playing at a global qualifier for the first time, let alone anything more prestigious, with a squad that has an average age of just over 20.
Included in their ranks are three 15-year-olds who will be missing school to play.
Not that they are remotely daunted by what lies ahead. Instead, they can’t wait to get started.
“It is a really good boostfor us,” said Vaishnave Mahesh, the second youngest player in the UAE squad after Samaira Dharnidharka.
“You don’t usually get the chance to play for a national team aged 15. It is a great experience to be playing alongside players like Esha [Oza] and Chaya [Mughal].”
Despite her tender age, Vaishnave has already played 24 T20 internationals. In the most recent of those, she took 4-12 against United States with her leg-spin bowling.
When she made her debut, she was just a month past her 12th birthday. That itself was only three years after she had decided to pursue the sport seriously.
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“Dad played at a high level back in India, and I think it is genetic,” Vaishnave said.
“I used to play badminton as well, but the bat and ball attracted me more than the racket did.
“When I was nine, I played a game in the Dubai stadium in a match that [Indian leg-spin great] Mr Anil Kumble came to watch.
“In the first over, with my first ball I got a wicket. People were appreciating me a lot. It didn’t hit me then, but when I went back home, my parents were saying, ‘OK, you are pretty good at this, maybe we should take it seriously.’
“That was the point at which I thought maybe I could do this, and perhaps take it to a higher level.”
Vaishnave was born in Chennai but has lived with her family in Dubai since she was 18 months old.
She credits Murali Sockalingam, her coach at Spring Sports Academy, for turning her into a leg spinner.
“I was a pace bowler but the ball never went at a good pace,” she said.
“It would stop halfway and I could barely reach the batsman. Then my academy coach pointed out that my wrist was turning like a leg-spinner.”
The Dubai Scholars School pupil retains confidence the UAE can make their presence felt in the Qualifier, despite their troubled build up in recent weeks.
The UAE had been riding a wave of success for the previous 18 months, which had seen them go undefeated in 20 matches.
However, they were given a reality check in a four-team warm-up series in Dubai ahead of the Qualifier.
In that, they suffered losses to each of Zimbabwe and Thailand, and – more worryingly – to a United States side who were 14 places below them in the ICC rankings.
They will also be deprived of the services of Chamani Seneviratne and Mahika Gaur – mainstays of the record-breaking unbeaten run – for the Qualifier.
Despite the challenges, Vaishnave believes it will provide a great chance for the developing national team.
“The dream for everyone in the team is to play in the World Cup,” Vaishnave said.
“It would be an honour to do that. If the opportunity came my way, it would be a great pleasure to take it up.”
Killing of Qassem Suleimani
UAE currency: the story behind the money in your pockets
Points to remember
- Debate the issue, don't attack the person
- Build the relationship and dialogue by seeking to find common ground
- Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
- Listen actively without interrupting
- Avoid assumptions, seek understanding, ask questions
UAE currency: the story behind the money in your pockets
BULKWHIZ PROFILE
Date started: February 2017
Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)
Based: Dubai, UAE
Sector: E-commerce
Size: 50 employees
Funding: approximately $6m
Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait
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
More coverage from the Future Forum
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
Charlotte Gainsbourg
Rest
(Because Music)
The distance learning plan
Spring break will be from March 8 - 19
Public school pupils will undergo distance learning from March 22 - April 2. School hours will be 8.30am to 1.30pm
Staff will be trained in distance learning programmes from March 15 - 19
Teaching hours will be 8am to 2pm during distance learning
Pupils will return to school for normal lessons from April 5
ONCE UPON A TIME IN GAZA
Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi
Directors: Tarzan and Arab Nasser
Rating: 4.5/5
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