• India's Virat Kohli scored an unbeaten 82 to secure victory against Pakistan in their T20 World Cup match at the Melbourne Cricket Ground on Sunday, October 23, 2022. AP
    India's Virat Kohli scored an unbeaten 82 to secure victory against Pakistan in their T20 World Cup match at the Melbourne Cricket Ground on Sunday, October 23, 2022. AP
  • India captain Rohit Sharma lifts Virat Kohli as they celebrate their win over Pakistan in the T20 World Cup in Melbourne. AFP
    India captain Rohit Sharma lifts Virat Kohli as they celebrate their win over Pakistan in the T20 World Cup in Melbourne. AFP
  • Virat Kohli guided India to victory over Pakistan in Melbourne on Sunday. AP
    Virat Kohli guided India to victory over Pakistan in Melbourne on Sunday. AP
  • Virat Kohli secured a famous win for India against Pakistan. Getty
    Virat Kohli secured a famous win for India against Pakistan. Getty
  • India's Virat Kohli, left, and Hardik Pandya starred in a century stand to clinch victory against Pakistan in Melbourne on Sunday. AP
    India's Virat Kohli, left, and Hardik Pandya starred in a century stand to clinch victory against Pakistan in Melbourne on Sunday. AP
  • India's Hardik Pandya scored a quick 40 and took three wickets in Melbourne on Sunday. AP
    India's Hardik Pandya scored a quick 40 and took three wickets in Melbourne on Sunday. AP
  • India's Virat Kohli scored one of the finest T20 innings in a chase against Pakistan in Melbourne. AFP
    India's Virat Kohli scored one of the finest T20 innings in a chase against Pakistan in Melbourne. AFP
  • Fan attendance is shown on a giant at the Melbourne Cricket Ground. AP
    Fan attendance is shown on a giant at the Melbourne Cricket Ground. AP
  • Virat Kohli hit successive sixes in the penultimate over to set up victory. AP
    Virat Kohli hit successive sixes in the penultimate over to set up victory. AP
  • Pakistan's Haris Rauf took the wicket of India captain Rohit Sharma in Melbourne on Sunday. AFP
    Pakistan's Haris Rauf took the wicket of India captain Rohit Sharma in Melbourne on Sunday. AFP
  • Haris Rauf rocked India's top order with extreme pace. Getty
    Haris Rauf rocked India's top order with extreme pace. Getty
  • India opener KL Rahul is bowled by Pakistan quick Naseem Shah. AFP
    India opener KL Rahul is bowled by Pakistan quick Naseem Shah. AFP
  • Naseem Shah of Pakistan is congratulated by teammates after getting the wicket of KL Rahul at the Melbourne Cricket Ground. Getty
    Naseem Shah of Pakistan is congratulated by teammates after getting the wicket of KL Rahul at the Melbourne Cricket Ground. Getty
  • Pakistan's Shan Masood held the innings together with a fine fifty. AFP
    Pakistan's Shan Masood held the innings together with a fine fifty. AFP
  • Pakistan's Shan Masood scored an unbeaten fifty against India in Melbourne. AFP
    Pakistan's Shan Masood scored an unbeaten fifty against India in Melbourne. AFP
  • India's Hardik Pandya, right, reacts after dismissing Pakistan's Mohammad Nawaz. AP
    India's Hardik Pandya, right, reacts after dismissing Pakistan's Mohammad Nawaz. AP
  • Hardik Pandya took three wickets for India. AFP
    Hardik Pandya took three wickets for India. AFP
  • A pitch invader runs onto the field at Melbourne Cricket Ground on Sunday. Getty
    A pitch invader runs onto the field at Melbourne Cricket Ground on Sunday. Getty
  • Pakistan's Iftikhar Ahmed celebrates reaching his fifty in Melbourne. AFP
    Pakistan's Iftikhar Ahmed celebrates reaching his fifty in Melbourne. AFP
  • Iftikhar Ahmed gave Pakistan's innings the impetus. Getty
    Iftikhar Ahmed gave Pakistan's innings the impetus. Getty
  • India and Pakistan fans at the Melbourne Cricket Ground. Getty
    India and Pakistan fans at the Melbourne Cricket Ground. Getty
  • India's Arshdeep Singh, left, reacts after dismissing Pakistan's Mohammad Rizwan. AP
    India's Arshdeep Singh, left, reacts after dismissing Pakistan's Mohammad Rizwan. AP

T20 World Cup: India look to maintain intensity against Netherlands


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India will be hoping for a more sedate outing against the Netherlands at the T20 World Cup on Thursday, having clinched their tournament opener against Pakistan after a cliffhanger in Melbourne.

Virat Kohli's unbeaten 82 snatched victory from the jaws of near certain defeat against their rivals, giving Rohit Sharma's team the perfect boost at the start of the tournament. It also means their toughest assignment is out of the way and India can focus on just cricket again.

While India will be breathing easier, bowling coach Paras Mhambrey said there will be no drop in intensity against the Dutch in Sydney.

"We knew the hype around it [the Pakistan match]. We knew it's always going to be a high-intensity and big clash," he said on Wednesday.

"Having such games done and dusted in the first phase itself, it's good. Had it been the third or fourth game, it could have some effect on the following games. Having this game out of our group, it's good."

While the Netherlands are not expected to present India with as many problems as Pakistan did, Mhambrey said no team can be taken lightly in the tournament. There have already been two washouts, while Ireland stunned England on Wednesday.

"Every game from here is important," Mhambrey said. "Every team that's part of the tournament has worked its way up, has done something good and that's the reason they are here, and we take it like that."

Kohli stole the show with his breathtaking innings, but left-arm seamer Arshdeep Singh was one of the main architects of the win. His 3-32 included the prized wickets of Pakistan captain Babar Azam and their batting lynchpin Mohammad Rizwan.

Mhambrey was impressed by the left-arm seamer's ability to cope with the pressure of bowling in the power-play and death overs.

"The composure he's shown, the clarity of thought process that he's shown, he's a great kid," Mhambrey said.

"His ability to handle pressure is phenomenal and I am not really surprised the way he has bowled in the first game. We have a lot of confidence in him, and he has a good future for us."

India are unlikely to rest their key players for Thursday. However, Axar Patel will struggle to retain his spot in the XI after a poor game against Pakistan, where he was smashed for 21 runs in one over and got run out early in the chase. Batting all-rounder Deepak Hooda could come in in his place, with left-handed Rishabh Pant another option.

India v Pakistan ratings

  • PAKISTAN RATINGS: Babar Azam: 1. The Pakistan captain got out first ball. In the chase, left the final over for spinner Mohammad Nawaz, which made India's task easier. Should have completed his quota earlier and used just the quicks at the death. AFP
    PAKISTAN RATINGS: Babar Azam: 1. The Pakistan captain got out first ball. In the chase, left the final over for spinner Mohammad Nawaz, which made India's task easier. Should have completed his quota earlier and used just the quicks at the death. AFP
  • Mohammad Rizwan: 4. Failed with the bat but was good with the gloves, completing a catch, run out (just about) and stumping under extreme pressure. Getty
    Mohammad Rizwan: 4. Failed with the bat but was good with the gloves, completing a catch, run out (just about) and stumping under extreme pressure. Getty
  • Shan Masood: 8. Was doubtful for the match after getting hit on the head by a stray shot during training. But played nonetheless and held the innings together after Pakistan lost Azam and Rizwan early. His game and technique are perfect for Australian pitches. AP
    Shan Masood: 8. Was doubtful for the match after getting hit on the head by a stray shot during training. But played nonetheless and held the innings together after Pakistan lost Azam and Rizwan early. His game and technique are perfect for Australian pitches. AP
  • Iftikhar Ahmed: 9. Played a breathtaking innings under pressure, hitting four sixes in six balls against the spinners. Looked in command on a tough pitch. Great catch to get Rohit Sharma. AFP
    Iftikhar Ahmed: 9. Played a breathtaking innings under pressure, hitting four sixes in six balls against the spinners. Looked in command on a tough pitch. Great catch to get Rohit Sharma. AFP
  • Shadab Khan: 7. Failed with the bat but was excellent with the ball, giving away just 21 runs from his quota of overs. AFP
    Shadab Khan: 7. Failed with the bat but was excellent with the ball, giving away just 21 runs from his quota of overs. AFP
  • Haider Ali: 2. The specialist middle order bat got out in the same over as Shadab, knocking the wind out of Pakistan's innings. AFP
    Haider Ali: 2. The specialist middle order bat got out in the same over as Shadab, knocking the wind out of Pakistan's innings. AFP
  • Asif Ali: 2. Not only did he get out cheaply, looked ungainly while handling the short ball as well. Not good signs. AFP
    Asif Ali: 2. Not only did he get out cheaply, looked ungainly while handling the short ball as well. Not good signs. AFP
  • Mohammad Nawaz: 2. Smashed a couple of boundaries but was all over the place with the ball. Forced to complete his quota despite being targeted by Pandya and Kohli. Bowled the final over with 16 needed. Got a couple of wickets, could have still saved the day had he not bowled a waist high full-toss to Kohli. AFP
    Mohammad Nawaz: 2. Smashed a couple of boundaries but was all over the place with the ball. Forced to complete his quota despite being targeted by Pandya and Kohli. Bowled the final over with 16 needed. Got a couple of wickets, could have still saved the day had he not bowled a waist high full-toss to Kohli. AFP
  • Shaheen Afridi: 7. Played a lovely little cameo that took the target to 160. Consistent with the ball without being as threatening as Rauf or Shah. Respectable return from injury. AFP
    Shaheen Afridi: 7. Played a lovely little cameo that took the target to 160. Consistent with the ball without being as threatening as Rauf or Shah. Respectable return from injury. AFP
  • Haris Rauf: 8.5. Was near perfect through his spell, mixing high pace with clever slower balls. Was hit for two outlandish sixes off his last two balls by Kohli, ruining a great effort. Getty
    Haris Rauf: 8.5. Was near perfect through his spell, mixing high pace with clever slower balls. Was hit for two outlandish sixes off his last two balls by Kohli, ruining a great effort. Getty
  • Naseem Shah: 9. India batsmen could not touch him, no matter how hard they tried. Bowled the 17th over to Kohli and Pandya, who could only take six off him. What a find for Pakistan! AP
    Naseem Shah: 9. India batsmen could not touch him, no matter how hard they tried. Bowled the 17th over to Kohli and Pandya, who could only take six off him. What a find for Pakistan! AP
  • INDIA RATINGS: KL Rahul: 2. His dismissal was on expected lines - bowled against high pace with the new ball. It will only get tougher as the tournament progresses for top order batsmen. Getty
    INDIA RATINGS: KL Rahul: 2. His dismissal was on expected lines - bowled against high pace with the new ball. It will only get tougher as the tournament progresses for top order batsmen. Getty
  • Rohit Sharma: 3. Was beaten by brilliant new-ball bowling by Rauf, getting an edge to slip in classic Test match fashion. Used his bowling resources well. AFP
    Rohit Sharma: 3. Was beaten by brilliant new-ball bowling by Rauf, getting an edge to slip in classic Test match fashion. Used his bowling resources well. AFP
  • Virat Kohli: 10. Without doubt the greatest T20 innings Kohli has played. Soaked up the pressure with Pandya and took the chase to the end, even when 48 was needed from 18 balls. His six down the ground off Rauf is one of the finest ever under pressure. AFP
    Virat Kohli: 10. Without doubt the greatest T20 innings Kohli has played. Soaked up the pressure with Pandya and took the chase to the end, even when 48 was needed from 18 balls. His six down the ground off Rauf is one of the finest ever under pressure. AFP
  • Suryakumar Yadav: 4. Showed great intent in his brief innings and even though he got out early, Yadav showed he is in good touch. AFP
    Suryakumar Yadav: 4. Showed great intent in his brief innings and even though he got out early, Yadav showed he is in good touch. AFP
  • Axar Patel: 1. Blasted for 21 runs in one over and involved in a terrible run out. Utterly forgettable outing. Getty
    Axar Patel: 1. Blasted for 21 runs in one over and involved in a terrible run out. Utterly forgettable outing. Getty
  • Hardik Pandya: 10. Proved once again he is worth his weight in gold. Bowled fast, took three important wickets and then mastered a tense chase perfectly with Kohli. AFP
    Hardik Pandya: 10. Proved once again he is worth his weight in gold. Bowled fast, took three important wickets and then mastered a tense chase perfectly with Kohli. AFP
  • Dinesh Karthik: 4. Took a couple of good catches. Did not finish the game with the bat with two needed from two, which will dent his confidence. AFP
    Dinesh Karthik: 4. Took a couple of good catches. Did not finish the game with the bat with two needed from two, which will dent his confidence. AFP
  • Ravichandran Ashwin: 9. Was consistent with the ball. Came to bat with two needed from one. Was calm enough to capitalise on a wide and then easily scored the winning runs. AP
    Ravichandran Ashwin: 9. Was consistent with the ball. Came to bat with two needed from one. Was calm enough to capitalise on a wide and then easily scored the winning runs. AP
  • Mohammad Shami: 9. Perfect replacement for Jasprit Bumrah. Gave nothing away and dismissed the dangerous looking Iftikhar. AFP
    Mohammad Shami: 9. Perfect replacement for Jasprit Bumrah. Gave nothing away and dismissed the dangerous looking Iftikhar. AFP
  • Bhuvneshwar Kumar: 9. The most economical bowler for India, used the conditions excellently. Dismissed Shaheen when the bowler was teeing off, saving a few runs. AFP
    Bhuvneshwar Kumar: 9. The most economical bowler for India, used the conditions excellently. Dismissed Shaheen when the bowler was teeing off, saving a few runs. AFP
  • Arshdeep Singh: 8.5. Sensational with the new ball. Getting Azam and Rizwan early was half the battle for India. Getting hit for a six and a four by a tailender at the death the only negative. AFP
    Arshdeep Singh: 8.5. Sensational with the new ball. Getting Azam and Rizwan early was half the battle for India. Getting hit for a six and a four by a tailender at the death the only negative. AFP
Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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FIXTURES

Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan

The top two teams qualify for the World Cup

Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff

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

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

Updated: October 26, 2022, 12:56 PM