The UAE's Junaid Siddique celebrates taking a catch to dismiss Netherlands' Colin Ackermann during the Twenty20 World Cup at Kardinia Park, in Geelong, on October 16, 2022. AFP
UAE's CP Rizwan fields against the Netherlands. AP
UAE's Zahoor Khan celebrates taking the wicket of Netherlands' Tim Pringle. AP
UAE's Junaid Siddique celebrates bowling out Netherlands' Roelof van der Merwe. AP
UAE players celebrate the wicket of Netherlands' Colin Ackermann. AFP
CP Rizwan celebrates catching out Netherlands' Bas de Leede. AP
Junaid Siddique celebrates the wicket of Netherlands' Max O'Dowd. AFP
UAE's Basil Hameed celebrates taking the wicket of Netherlands' Vikramjit Singh during their T20 World Cup match in Geelong on October 16, 2022. AP
Muhammad Waseem was the top scorer for the UAE with 41 in the Twenty20 World Cup match against the Netherlands at Kardinia Park in Geelong on October 16, 2022. AFP
UAE's Muhammad Waseem bats against the Netherlands. AFP
UAE's Muhammad Waseem his two sixes and one four. AFP
UAE's Vriitya Aravind bats made 18. AP
UAE's Vriitya Aravind slides under the leg of Netherlands' Roelof van der Merwe to avoid a run out. AP
Netherlands' Tim Pringle bowls UAE's Kashif Daud. AP
UAE opener Chirag Suri made 12. AFP
Netherlands' Roelof van der Merwe and Scott Edwards celebrate the wicket of UAE's Chirag Suri. AFP
For the first time since the surprise decision to replace Ahmed Raza as UAE captain two months ago, coach Robin Singh has clarified the reasoning.
Raza oversaw the national team’s qualification for the T20 World Cup, via a tournament in Muscat in February. He had been captain of the side for three years, since the 2019 World Cup Qualifier, before being replaced by CP Rizwan in August.
Raza played in 53 of the UAE’s first 61 T20 internationals. He has played in just one of the six since he was replaced as captain, against Kuwait.
UAE have lost five of those matches, which includes two losses to Bangladesh, and one each to Kuwait, Hong Kong and the Netherlands.
Initially, the decision was explained, via a press release, as being part of “a strong leadership succession plan."
However, Singh said the decision was made on the basis that Raza was no longer guaranteed a place in the first XI.
“I think we first need to see who can make the team,” Singh said in a press conference ahead of the UAE’s match against Sri Lanka at the T20 World Cup in Geelong.
“I don't think this is the right forum for that in my opinion. Saying that, I think it's important to understand that when we change a captain, we change for a reason, and it's a board decision that has been taken.
“We wanted someone who we think can actually be starting in the game.”
The spin berths were instead filled by leg-spinner Karthik Meiyappan, as well as the allrounders Basil Hameed and Aayan Khan.
The national team need to claim the biggest scalp in the team’s history if they are to stand a chance of qualifying for the next phase of the World Cup.
Defeat to the Netherlands means Tuesday’s game at Kardinia Park against Sri Lanka – who also lost their opener to Namibia - is a must-win game for both sides.
“I think we don't really have a choice,” Singh said. “These are games that we look forward to playing. It's the first time we're playing Sri Lanka after a long time.
“I think in these tournaments you have to see the opportunity. Of course, UAE has played in World Cups before, but I think this is a fresh tournament, different conditions, different positions, different environments.
“It's one of those games where we need to win, just like Sri Lanka. I think we have to understand that it's just another game. They have been beaten by Namibia, and they can be beaten.”
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
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
