• PAKISTAN RATINGS: Babar Azam - 5. Scored 32 but once again his strike rate did not go above 120. Was bamboozled by Adil Rashid's googly. AFP
    PAKISTAN RATINGS: Babar Azam - 5. Scored 32 but once again his strike rate did not go above 120. Was bamboozled by Adil Rashid's googly. AFP
  • Mohammad Rizwan - 3. Struggled for timing and placement. Could have been out in the first over after going for a non-existent single. Getty
    Mohammad Rizwan - 3. Struggled for timing and placement. Could have been out in the first over after going for a non-existent single. Getty
  • Mohammad Haris - 2. Tried everything to launch the ball into the stands but looked ungainly. At least did not waste too many balls. Getty
    Mohammad Haris - 2. Tried everything to launch the ball into the stands but looked ungainly. At least did not waste too many balls. Getty
  • Shan Masood - 7. Kept the scoring rate up despite being hit on the head by a Chris Jordan bouncer. Needed better support from the other end. Getty
    Shan Masood - 7. Kept the scoring rate up despite being hit on the head by a Chris Jordan bouncer. Needed better support from the other end. Getty
  • Iftikhar Ahmed - 1. Did not read Adil Rashid's leg spin at all and was out for a six-ball duck, edging a lifter from Ben Stokes behind. AFP
    Iftikhar Ahmed - 1. Did not read Adil Rashid's leg spin at all and was out for a six-ball duck, edging a lifter from Ben Stokes behind. AFP
  • Shadab Khan - 7. Scored a quick 20, took 1-20 in his four and did everything in his powers to keep Pakistan in the game. They just did not have enough runs to play with. Getty
    Shadab Khan - 7. Scored a quick 20, took 1-20 in his four and did everything in his powers to keep Pakistan in the game. They just did not have enough runs to play with. Getty
  • Mohammad Nawaz - 2. Failed with the bat and did not get to bowl a ball, even when Shaheen Afridi got injured. The team seems have lost all faith in his bowling. AFP
    Mohammad Nawaz - 2. Failed with the bat and did not get to bowl a ball, even when Shaheen Afridi got injured. The team seems have lost all faith in his bowling. AFP
  • Mohammad Wasim - 2. Pakistan were forced to use all his overs as Afridi got injured. Was hit for three boundaries in the 17th over to release all pressure. AFP
    Mohammad Wasim - 2. Pakistan were forced to use all his overs as Afridi got injured. Was hit for three boundaries in the 17th over to release all pressure. AFP
  • Naseem Shah - 6. The most dangerous bowler of the day. Kept beating the outside edge of every batsman. Went wicketless. On another day, would have picked up five. Getty
    Naseem Shah - 6. The most dangerous bowler of the day. Kept beating the outside edge of every batsman. Went wicketless. On another day, would have picked up five. Getty
  • Haris Rauf - 7. Brought Pakistan back into the contest with the wickets of Jos Buttler and Phil Salt. Bowled super fast and threw himself around in the field. Showed good leadership skills. EPA
    Haris Rauf - 7. Brought Pakistan back into the contest with the wickets of Jos Buttler and Phil Salt. Bowled super fast and threw himself around in the field. Showed good leadership skills. EPA
  • Shaheen Afridi - 6. Aggravated his knee injury while taking Harry Brook's catch at long off. Came back to bowl but was barely able to stand on one leg. Went off after one ball and with that, Pakistan lost the game. Getty
    Shaheen Afridi - 6. Aggravated his knee injury while taking Harry Brook's catch at long off. Came back to bowl but was barely able to stand on one leg. Went off after one ball and with that, Pakistan lost the game. Getty
  • ENGLAND RATINGS: Jos Buttler - 6. Gave the innings momentum at the top of the order with sumptuous cover drives but was all at sea against Shah's outswingers. Was undone by a similar ball from Rauf. EPA
    ENGLAND RATINGS: Jos Buttler - 6. Gave the innings momentum at the top of the order with sumptuous cover drives but was all at sea against Shah's outswingers. Was undone by a similar ball from Rauf. EPA
  • Alex Hales - 1. Did nothing of note in the first innings and was bowled comprehensively second ball by Afridi. AFP
    Alex Hales - 1. Did nothing of note in the first innings and was bowled comprehensively second ball by Afridi. AFP
  • Phil Salt - 3. Tried to play positively and timed a few well, but was beaten by a short ball from Rauf. PA
    Phil Salt - 3. Tried to play positively and timed a few well, but was beaten by a short ball from Rauf. PA
  • Ben Stokes - 10. Bowled immaculately with the new ball and guided the chase perfectly. Remained unbeaten even as wickets kept falling. Has now steered England to the 50-over and 20-over World Cup titles on his own. AFP
    Ben Stokes - 10. Bowled immaculately with the new ball and guided the chase perfectly. Remained unbeaten even as wickets kept falling. Has now steered England to the 50-over and 20-over World Cup titles on his own. AFP
  • Harry Brook - 5. Showed good composure to bat on after being hit flush on the elbow. But did not get a move on and that slowed down the innings. PA
    Harry Brook - 5. Showed good composure to bat on after being hit flush on the elbow. But did not get a move on and that slowed down the innings. PA
  • Moeen Ali - 8. Took the pressure off Stokes just as the chase began to get out of hand. Hit three boundaries in his brief stay to all but seal the title. AP
    Moeen Ali - 8. Took the pressure off Stokes just as the chase began to get out of hand. Hit three boundaries in his brief stay to all but seal the title. AP
  • Liam Livingstone - 6.5. Was there for the winning moment after playing a crucial hand in the first innings, snapping up three catches in the deep. Worth as much as runs scored and wickets taken. Gallo
    Liam Livingstone - 6.5. Was there for the winning moment after playing a crucial hand in the first innings, snapping up three catches in the deep. Worth as much as runs scored and wickets taken. Gallo
  • Sam Curran - 10. Outstanding figures of 3-12 in a World Cup final. Bowled with immaculate control in all phases of the innings, got critical scalps of Rizwan and Masood. Used change of pace and the short ball superbly. The complete T20 bowler for all conditions. AFP
    Sam Curran - 10. Outstanding figures of 3-12 in a World Cup final. Bowled with immaculate control in all phases of the innings, got critical scalps of Rizwan and Masood. Used change of pace and the short ball superbly. The complete T20 bowler for all conditions. AFP
  • Chris Woakes - 6. Did enough to keep Pakistan's openers relatively quiet. Was not needed to complete his quota of overs. EPA
    Chris Woakes - 6. Did enough to keep Pakistan's openers relatively quiet. Was not needed to complete his quota of overs. EPA
  • Chris Jordan - 8.5. Thrust straight into the knockouts and saved his best for the final. Only conceded three boundaries, got the dangerous Shadab Khan as he was opening up and conceded just six in the last over. EPA
    Chris Jordan - 8.5. Thrust straight into the knockouts and saved his best for the final. Only conceded three boundaries, got the dangerous Shadab Khan as he was opening up and conceded just six in the last over. EPA
  • Adil Rashid - 9. Slowed down his pace to extract maximum help from the pitch. Pakistan batsmen simply couldn't get on top of him, plus bowled a wicket maiden. Took the momentum out of the innings in the middle phase after Livingstone went for 16 in one over. Getty
    Adil Rashid - 9. Slowed down his pace to extract maximum help from the pitch. Pakistan batsmen simply couldn't get on top of him, plus bowled a wicket maiden. Took the momentum out of the innings in the middle phase after Livingstone went for 16 in one over. Getty

Babar 5, Shadab 7; Stokes 10, Curran 10 - Pakistan v England T20 World Cup final ratings


  • English
  • Arabic

England raised their level when it mattered most – in the knockouts – to lift the T20 World Cup title after a battling win over Pakistan in the final in Melbourne on Sunday.

Ben Stokes saved his best innings of the tournament for the biggest stage as he shrugged off the pressure in a tense chase to remain unbeaten on 52 and complete a five-wicket win while chasing 138.

The match had been set up by left-arm seamer Sam Curran, who gave away just 12 runs for three wickets from his four overs to restrict Pakistan to under 140. The wickets of Mohammad Rizwan and Shan Masood were arguably the game-changing moments.

But the credit for the win will go to Stokes, who held England's batting together in the face of some hostile pace bowling from Pakistan. He played and missed several times but survived to the end to secure his team both white-ball world titles.

Player ratings from the final can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

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Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

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

if you go
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The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%204-cylinder%202.0L%20TSI%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20Dual%20clutch%207-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20320HP%20%2F%20235kW%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20400Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20%2449%2C709%20%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
The 12 breakaway clubs

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

Company Profile:

Name: The Protein Bakeshop

Date of start: 2013

Founders: Rashi Chowdhary and Saad Umerani

Based: Dubai

Size, number of employees: 12

Funding/investors:  $400,000 (2018) 

RIDE%20ON
%3Cp%3EDirector%3A%20Larry%20Yang%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Jackie%20Chan%2C%20Liu%20Haocun%2C%20Kevin%20Guo%3C%2Fp%3E%0A%3Cp%3ERating%3A%202%2F5%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

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.

Bullet%20Train
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20David%20Leitch%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Brad%20Pitt%2C%20Aaron%20Taylor-Johnson%2C%20Brian%20Tyree%20Henry%2C%20Sandra%20Bullock%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
The chef's advice

Troy Payne, head chef at Abu Dhabi’s newest healthy eatery Sanderson’s in Al Seef Resort & Spa, says singles need to change their mindset about how they approach the supermarket.

“They feel like they can’t buy one cucumber,” he says. “But I can walk into a shop – I feed two people at home – and I’ll walk into a shop and I buy one cucumber, I’ll buy one onion.”

Mr Payne asks for the sticker to be placed directly on each item, rather than face the temptation of filling one of the two-kilogram capacity plastic bags on offer.

The chef also advises singletons not get too hung up on “organic”, particularly high-priced varieties that have been flown in from far-flung locales. Local produce is often grown sustainably, and far cheaper, he says.

U19 WORLD CUP, WEST INDIES

UAE group fixtures (all in St Kitts)

  • Saturday 15 January: UAE beat Canada by 49 runs 
  • Thursday 20 January: v England 
  • Saturday 22 January: v Bangladesh 

UAE squad:

Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith  

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

SPECS
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Diriyah%20project%20at%20a%20glance
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Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital
Updated: November 13, 2022, 1:12 PM