• UAE's Karthik Meiyappan celebrates his hat-trick during the T20 World Cup match against Sri Lanka at the Kardinia Park in Geelong on Tuesday, October 18, 2022. AFP
    UAE's Karthik Meiyappan celebrates his hat-trick during the T20 World Cup match against Sri Lanka at the Kardinia Park in Geelong on Tuesday, October 18, 2022. AFP
  • UAE's Karthik Meiyappan celebrates his hat-trick with teammate Junaid Siddique on Tuesday. AFP
    UAE's Karthik Meiyappan celebrates his hat-trick with teammate Junaid Siddique on Tuesday. AFP
  • Karthik Meiyappan celebrates his hat-trick with teammates Junaid Siddique and Aryan Lakra in Geelong. AFP
    Karthik Meiyappan celebrates his hat-trick with teammates Junaid Siddique and Aryan Lakra in Geelong. AFP
  • UAE's Karthik Meiyappan, centre, after his hat-trick against Sri Lanka. AFP
    UAE's Karthik Meiyappan, centre, after his hat-trick against Sri Lanka. AFP
  • UAE's Kashif Daud takes a catch to dismiss Sri Lanka's Bhanuka Rajapaksa in Geelong. AFP
    UAE's Kashif Daud takes a catch to dismiss Sri Lanka's Bhanuka Rajapaksa in Geelong. AFP
  • UAE's Aryan Lakra after taking the wicket of Sri Lanka's Kusal Mendis. AFP
    UAE's Aryan Lakra after taking the wicket of Sri Lanka's Kusal Mendis. AFP
  • Sri Lanka's Pathum Nissanka scored a fifty on Tuesday. AFP
    Sri Lanka's Pathum Nissanka scored a fifty on Tuesday. AFP

Stunning hat-trick for UAE's Karthik Meiyappan at T20 World Cup


Paul Radley
  • English
  • Arabic

Karthik Meiyappan took the fifth hat-trick in T20 World Cup history as the UAE’s campaign finally caught fire in Geelong on Tuesday.

The young UAE leg-spinner dismissed Bhanuka Rajapaksa, Charith Asalanka and Dasun Shanaka in successive deliveries.

It was the first time a UAE cricket has taken a T20 international hat trick. And only Brett Lee, Curtis Campher, Wanindu Hasaranga and Kagiso Rabada have achieved the feat in the short format’s World Cup before.

His heroics came at a vital time for the national team, too, as they try to save their place in the World Cup in Australia.

The national team need to beat Sri Lanka if they are to have any chance of advancing to the main stage of the competition.

That looked to be stretching far beyond their reach after the Asia Cup champions made a blistering start at Kardinia Park.

Aided by some indifferent bowling by the national team, Sri Lanka were 42 for no loss in the fifth over, then 92-1 in the 12th.

At that point, Rajapaksa – their Asia Cup final hero – arrived at the crease to a huge roar from the Sri Lankan fans.

His stay was relatively brief, though, as he was caught by Kashif Daud off Meiyappan for just five.

From the next delivery, Asalanka was caught at the wicket by Vriitya Aravind. The bowler and wicketkeeper played together at an Under 19 World Cup as recently as two years ago.

And Meiyappan completed the set as he worked his next delivery through the gate between bat and pad to bowl Sri Lanaka’s captain, Shanaka.

The UAE will need to chase 153 if they are to claim victory.

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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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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

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters

Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

Updated: October 18, 2022, 9:56 AM