• India's Suryakumar Yadav plays a shot during the T20 World Cup match against Zimbabwe at the Melbourne Cricket Ground on November 6, 2022. AFP
    India's Suryakumar Yadav plays a shot during the T20 World Cup match against Zimbabwe at the Melbourne Cricket Ground on November 6, 2022. AFP
  • India's Suryakumar Yadav celebrates reaching his half century against Zimbabwe. AFP
    India's Suryakumar Yadav celebrates reaching his half century against Zimbabwe. AFP
  • India's Mohammed Shami, right, celebrates taking the wicket of Zimbabwe's Tony Munyonga with teammate Suryakumar Yadav. AFP
    India's Mohammed Shami, right, celebrates taking the wicket of Zimbabwe's Tony Munyonga with teammate Suryakumar Yadav. AFP
  • India's KL Rahul plays in the air and is caught at the boundary by Zimbabwe's Wellington Masakadza. AFP
    India's KL Rahul plays in the air and is caught at the boundary by Zimbabwe's Wellington Masakadza. AFP
  • India's Mohammed Shami, left, and Virat Kohli celebrate the wicket of Zimbabwe's Tony Munyonga. AFP
    India's Mohammed Shami, left, and Virat Kohli celebrate the wicket of Zimbabwe's Tony Munyonga. AFP
  • Virat Kohli congratulates Hardik Pandya on taking the wicket of Craig Ervine of Zimbabwe. Getty
    Virat Kohli congratulates Hardik Pandya on taking the wicket of Craig Ervine of Zimbabwe. Getty
  • India's Virat Kohli takes a catch to dismiss Zimbabwe's Wessly Madhevere. AFP
    India's Virat Kohli takes a catch to dismiss Zimbabwe's Wessly Madhevere. AFP
  • India's Virat Kohli hits out. AFP
    India's Virat Kohli hits out. AFP
  • Ryan Burl of Zimbabwe is bowled by Ravichandran Ashwin of India. Getty
    Ryan Burl of Zimbabwe is bowled by Ravichandran Ashwin of India. Getty
  • India's Ravichandran Ashwin, right, celebrates the wicket of Zimbabwe's Ryan Burl. AFP
    India's Ravichandran Ashwin, right, celebrates the wicket of Zimbabwe's Ryan Burl. AFP
  • India's Hardik Pandya bowls. AFP
    India's Hardik Pandya bowls. AFP
  • India's Hardik Pandya takes a catch on his own bowling to dismiss Zimbabwe's Captain Craig Ervine. AFP
    India's Hardik Pandya takes a catch on his own bowling to dismiss Zimbabwe's Captain Craig Ervine. AFP

Injury scare for Rohit Sharma and Mark Wood ahead of T20 World Cup semi-final


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India and England both endured anxious moments during training on Tuesday as they prepared for their T20 World Cup semi-final in Adelaide.

India captain Rohit Sharma was hit on the arm while batting against the team's throwdown specialist. He was reportedly in pain and took a long break from the training session in Adelaide before returning to bat following some treatment on his forearm.

Sharma's fitness will be closely monitored by the management as he has looked to be the team's enforcer, albeit with limited success, at the top of the order as KL Rahul has taken his time to get going. Plus, his captaincy has been commendable in the tournament where India have lost only match - a close game against the Proteas.

The other major development ahead of Thursday's semi-final in Adelaide was the injury scare for English pace spearhead Mark Wood.

Wood withdrew from training after appearing to pull up during a gentle jog on the Adelaide Oval outfield, the Press Association reported.

Wood has been the fastest bowler on show at this tournament, averaging 92mph and touching 96mph on several occasions.

The 32-year-old took no further part in Tuesday's optional practice and did not bowl in the nets, seemingly a precautionary measure.

However, England will be worried given his fitness history. Wood recently missed the entire summer programme after undergoing two operations on his right elbow.

Also, the Three Lions is still waiting to take a call on batsman Dawid Malan, who tweaked his left groin while fielding in last Saturday's win over Sri Lanka and did not bat.

  • 1. England pacer Mark Wood has bowled the fastest delivery of T20 World Cup 2022 so far, clocking in at 155kph (96.3mph). AP
    1. England pacer Mark Wood has bowled the fastest delivery of T20 World Cup 2022 so far, clocking in at 155kph (96.3mph). AP
  • 2. Lockie Ferguson - 155kph (96.3mph). AFP
    2. Lockie Ferguson - 155kph (96.3mph). AFP
  • 2. Anrich Nortje - 153kph (95mph). AFP
    2. Anrich Nortje - 153kph (95mph). AFP
  • 4. Haris Rauf - 151kph (93.8mph). Getty
    4. Haris Rauf - 151kph (93.8mph). Getty
  • 5. Chris Jordan - 149 kph (92.5mph). EPA
    5. Chris Jordan - 149 kph (92.5mph). EPA
  • 6. Naseem Shah - 148kph (92mph). AP
    6. Naseem Shah - 148kph (92mph). AP
  • 7. Lahiru Kumara - 147kph (91.3mph). Getty
    7. Lahiru Kumara - 147kph (91.3mph). Getty
  • 8. Mitchell Starc - 145kph (90mph). AFP
    8. Mitchell Starc - 145kph (90mph). AFP
  • 9. Hardik Pandya - 145kph (90mph). Getty
    9. Hardik Pandya - 145kph (90mph). Getty
ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
The specs: 2019 Haval H6

Price, base: Dh69,900

Engine: 2.0-litre turbocharged four-cylinder

Transmission: Seven-speed automatic

Power: 197hp @ 5,500rpm

Torque: 315Nm @ 2,000rpm

Fuel economy, combined: 7.0L / 100km

Our legal consultants

Name: Hassan Mohsen Elhais

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

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Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

MATCH INFO

Manchester United 2 (Heaton (og) 42', Lindelof 64')

Aston Villa 2 (Grealish 11', Mings 66')

Episode list:

Ep1: A recovery like no other- the unevenness of the economic recovery 

Ep2: PCR and jobs - the future of work - new trends and challenges 

Ep3: The recovery and global trade disruptions - globalisation post-pandemic 

Ep4: Inflation- services and goods - debt risks 

Ep5: Travel and tourism 

Cracks in the Wall

Ben White, Pluto Press 

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Jordan cabinet changes

In

  • Raed Mozafar Abu Al Saoud, Minister of Water and Irrigation
  • Dr Bassam Samir Al Talhouni, Minister of Justice
  • Majd Mohamed Shoueikeh, State Minister of Development of Foundation Performance
  • Azmi Mahmud Mohafaza, Minister of Education and Minister of Higher Education and Scientific Research
  • Falah Abdalla Al Ammoush, Minister of Public Works and Housing
  • Basma Moussa Ishakat, Minister of Social Development
  • Dr Ghazi Monawar Al Zein, Minister of Health
  • Ibrahim Sobhi Alshahahede, Minister of Agriculture and Minister of Environment
  • Dr Mohamed Suleiman Aburamman, Minister of Culture and Minister of Youth

Out

  • Dr Adel Issa Al Tawissi, Minister of High Education and Scientific Research
  • Hala Noaman “Basiso Lattouf”, Minister of Social Development
  • Dr Mahmud Yassin Al Sheyab, Minister of Health
  • Yahya Moussa Kasbi, Minister of Public Works and Housing
  • Nayef Hamidi Al Fayez, Minister of Environment
  • Majd Mohamed Shoueika, Minister of Public Sector Development
  • Khalid Moussa Al Huneifat, Minister of Agriculture
  • Dr Awad Abu Jarad Al Mushakiba, Minister of Justice
  • Mounir Moussa Ouwais, Minister of Water and Agriculture
  • Dr Azmi Mahmud Mohafaza, Minister of Education
  • Mokarram Mustafa Al Kaysi, Minister of Youth
  • Basma Mohamed Al Nousour, Minister of Culture
The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Ad Astra

Director: James Gray

Stars: Brad Pitt, Tommy Lee Jones

Five out of five stars 

Updated: November 08, 2022, 9:02 AM