Sri Lanka gave their slim T20 World Cup hopes a boost on Tuesday with a six-wicket win over Afghanistan at the Gabba in Brisbane, with Dhananjaya de Silva leading the way with an unbeaten 66.
The Asia Cup champions moved to four points in Group 1 and can still make the semi-finals, but they need other results to go their way.
Group 1 leaders New Zealand were playing England, who have three points, in a later game at the Gabba after Australia beat Ireland on Monday to move level on five points at the top but behind the Black Caps on net run rate.
The loss means Afghanistan are eliminated as they cannot make the semi-finals with one group match against Australia remaining after having two washouts and an opening defeat to England.
"I think we found some consistency today and it is important to continue it in the next game," Sri Lanka captain Dasun Shanaka said. "The other games are beyond our control, but the aim is to win the next game with a healthy run rate."
Afghanistan captain Mohammad Nabi won the toss and chose to bat but Sri Lanka restricted them to 144-8, thanks largely to a fine spell from leg-spinner and player of the match Wanindu Hasaranga.
The Sri Lankan run chase got off to a poor start when Mujeeb Ur Rahman spun one back to bowl Pathum Nissanka for 10.
Kusal Mendis and de Silva recovered and took the score to 46 before Afghanistan leg-spinner Rashid Khan, drew a top edge from Mendis, giving keeper Rahmanullah Gurbaz a simple catch.
Khan took the next wicket when Charith Asalanka was caught by Azmat Omarzai on the boundary for 19 but by then Sri Lanka had reached 100 and had taken control of the run chase.
De Silva played a perfectly measured innings, scoring his stylish 66 from 42 deliveries to guide the Sri Lankans home.
Hasaranga took 3-13 during Afghanistan's innings, not conceding a boundary in his four-over spell.
Afghanistan batted well in patches and looked on course for a big score, but every time they began to open up, Sri Lanka's bowlers were able to take key wickers to keep them in check.
Despite six of Afghanistan's batsmen getting a good start to their innings, none was able to convert to a big score with Usman Ghani's 27 being the best.
The target of 145 was at least 20 runs short of a competitive total and Sri Lanka cruised home with nine balls to spare when De Silva hit he winning four to take them to 148-4.
"We had a good start in the powerplay but did not keep the momentum till the end," Nabi said of the Afghanistan effort in the field.
"We tried to put up a good score but the pitch was too slow and we fell short. We did not bowl the right lines and lengths."
UAE currency: the story behind the money in your pockets
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
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5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
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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.
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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.
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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
ICC T20 Rankings
1. India - 270 ranking points
2. England - 265 points
3. Pakistan - 261 points
4. South Africa - 253 points
5. Australia - 251 points
6. New Zealand - 250 points
7. West Indies - 240 points
8. Bangladesh - 233 points
9. Sri Lanka - 230 points
10. Afghanistan - 226 points
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Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
If you go
The Flights
Emirates and Etihad fly direct to Johannesburg from Dubai and Abu Dhabi respectively. Economy return tickets cost from Dh2,650, including taxes.
The trip
Worldwide Motorhoming Holidays (worldwidemotorhomingholidays.co.uk) operates fly-drive motorhome holidays in eight destinations, including South Africa. Its 14-day Kruger and the Battlefields itinerary starts from Dh17,500, including campgrounds, excursions, unit hire and flights. Bobo Campers has a range of RVs for hire, including the 4-berth Discoverer 4 from Dh600 per day.
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