• The England squad after winning the third Test to complete a series clean-sweep against Pakistan in Karachi, on Tuesday, December 20, 2022. AP
    The England squad after winning the third Test to complete a series clean-sweep against Pakistan in Karachi, on Tuesday, December 20, 2022. AP
  • England's Ben Duckett plays a shot on his way to an unbeaten 82 in the second innings. Reuters
    England's Ben Duckett plays a shot on his way to an unbeaten 82 in the second innings. Reuters
  • England's Ben Duckett and Ben Stokes celebrate the eight-wicket victory on Day 4 at the National Stadium in Karachi. AFP
    England's Ben Duckett and Ben Stokes celebrate the eight-wicket victory on Day 4 at the National Stadium in Karachi. AFP
  • England captain Ben Stokes with head coach Brendon McCullumafter sealing victory. Getty
    England captain Ben Stokes with head coach Brendon McCullumafter sealing victory. Getty
  • England batter Harry Brook with the player of the series and player of the match awards. Getty
    England batter Harry Brook with the player of the series and player of the match awards. Getty
  • England captain Ben Stokes celebrates victory. Getty
    England captain Ben Stokes celebrates victory. Getty
  • Ben Duckett of England scored 82 off 78 balls, including 12 fours. Getty
    Ben Duckett of England scored 82 off 78 balls, including 12 fours. Getty
  • England captain Ben Stokes after winning the match. Reuters
    England captain Ben Stokes after winning the match. Reuters
  • England's Ben Stokes plays a shot on his way to an unbeaten 35 off 43 balls. AP
    England's Ben Stokes plays a shot on his way to an unbeaten 35 off 43 balls. AP
  • Pakistan's Azhar Ali of Pakistan waves to supporters after playing his last Test match for Pakistan. Getty
    Pakistan's Azhar Ali of Pakistan waves to supporters after playing his last Test match for Pakistan. Getty

England stroll to historic series win over Pakistan after eight-wicket victory in Karachi


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The relentless England Test match winning machine shows no sign of easing up after they completed a historic 3-0 series whitewash of Pakistan in Karachi on Tuesday.

Needing just 55 to win the third Test, England reached 170-2 within 38 minutes to secure their second successive victory with more than a day to spare.

Ben Duckett resumed on 50 and remained unbeaten on 82 off 78 balls while captain Ben Stokes finished 35 not out as England strolled to victory in 11.1 overs.

The sensational efforts of 18-year-old leg spinner Rehan Ahmed – who took a record-breaking 5-48 on Monday to help skittle out Pakistan for 216 – on Monday had helped set-up a comfortable chase for England.

Stokes' men had won the first Test on a flat wicket in Rawalpindi by 74 runs in rapidly disappearing light on the last day before recording a pulsating 26-run win at Multan on a slow turning track inside four days.

It also caps a year in which England have undergone a remarkable transformation under Stokes – this is their ninth win in 10 matches since he took charge alongside head coach Brendon McCullum.

“It has been perfect. We have a process of how to play but the challenge for us this series has been the surfaces,” said Stokes at the trophy presentation at the National Stadium. “But we stuck to our game plan and adapted really well, be it with bat or ball.

“Whoever I threw the ball to they seemed to deliver. A lot gets said about the way we bat but the way we applied ourselves with the ball and the mindset and commitment in all three Test matches has been top draw.

“It all comes down to belief. The belief I have in taking the guys out in the field with me. At no point did I not believe in the team and what we are trying to do.

“The confidence everyone has in themselves and the people around them is unbelievable. To be able to lead a group that has so much belief and confidence gives confidence in myself as well. It is a very special feeling to say that about my players.”

There have been a number of memorable England performances in Pakistan but it is batsman Harry Brook who has really made his mark after secure the player of the match in Karachi and player of the series overall.

Brook was only in the side due to Jonny Bairstow's broken leg but ended up scoring three successive centuries and amassed 468 runs.

“It is a good feeling to come out here and do something no other team has done,” said Brook. “We all put our hard work in and we've been phenomenal.

“I've been out here a couple of times. It's quite lucky that I started my Test career out here and adapting to conditions as soon as possible. The way the team has been playing, I think I fit in quite well here.

“Jonny is a phenomenal player and I'm sure he will be coming back. I'll be happy to move around the order, I just want to play cricket for England and I'm still going to bat the same way.

“Stokesy said last night, the belief he has in each of us and the belief we have in him is phenomenal.”

Pakistan's problems were compounded by injuries to their fast bowlers, with Shaheen Shah Afridi ruled out before the series with a knee injury. Haris Rauf and Naseem Shah missed the last two Tests with fitness problems.

But Pakistan suffered major batting collapses, losing their last six wickets for 108 in the first innings in Karachi and seven for 52 in the second.

Tuesday's defeat means it is also the first time Pakistan have lost four home Tests on the trot, having been beaten by Australia in Lahore in March.

“Definitely has been a disappointment as a team, we are not good enough to fight back,” said home captain Babar Azam. “The first innings, we lost back to back wickets, good in batches, but that moment cost us.

“Bowling, definitely, your best pacer is not fit so that cost us. A lot of positive things in this series, but also things that we lack.”

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Europe wide
Some of French groups are threatening Friday to continue their journey to Brussels, the capital of Belgium and the European Union, and to meet up with drivers from other countries on Monday.

Belgian authorities joined French police in banning the threatened blockade. A similar lorry cavalcade was planned for Friday in Vienna but cancelled after authorities prohibited it.

Ireland v Denmark: The last two years

Denmark 1-1 Ireland 

7/06/19, Euro 2020 qualifier 

Denmark 0-0 Ireland

19/11/2018, Nations League

Ireland 0-0 Denmark

13/10/2018, Nations League

Ireland 1 Denmark 5

14/11/2017, World Cup qualifier

Denmark 0-0 Ireland

11/11/2017, World Cup qualifier

 

 

 

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

The%20pillars%20of%20the%20Dubai%20Metaverse%20Strategy
%3Cp%3EEncourage%20innovation%20in%20the%20metaverse%20field%20and%20boost%20economic%20contribution%3C%2Fp%3E%0A%3Cp%3EDevelop%20outstanding%20talents%20through%20education%20and%20training%3C%2Fp%3E%0A%3Cp%3EDevelop%20applications%20and%20the%20way%20they%20are%20used%20in%20Dubai's%20government%20institutions%3C%2Fp%3E%0A%3Cp%3EAdopt%2C%20expand%20and%20promote%20secure%20platforms%20globally%3C%2Fp%3E%0A%3Cp%3EDevelop%20the%20infrastructure%20and%20regulations%3C%2Fp%3E%0A
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The specs: 2018 Mercedes-Benz S 450

Price, base / as tested Dh525,000 / Dh559,000

Engine: 3.0L V6 biturbo

Transmission: Nine-speed automatic

Power: 369hp at 5,500rpm

Torque: 500Nm at 1,800rpm

Fuel economy, combined: 8.0L / 100km

The%20Specs%20
%3Cp%3E%3Cstrong%3ELamborghini%20LM002%3C%2Fstrong%3E%3Cbr%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%205.2-litre%20V12%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20450hp%20at%206%2C800rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E500Nm%20at%204%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EFive-speed%20manual%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%209%20seconds%20(approx)%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20210kph%20(approx)%3Cbr%3E%3Cstrong%3EYears%20built%3A%3C%2Fstrong%3E%201986-93%3Cbr%3E%3Cstrong%3ETotal%20vehicles%20built%3A%3C%2Fstrong%3E%20328%3Cbr%3E%3Cstrong%3EValue%20today%3A%3C%2Fstrong%3E%20%24300%2C000%2B%3Cbr%3E%3C%2Fp%3E%0A
The bio:

Favourite holiday destination: I really enjoyed Sri Lanka and Vietnam but my dream destination is the Maldives.

Favourite food: My mum’s Chinese cooking.

Favourite film: Robocop, followed by The Terminator.

Hobbies: Off-roading, scuba diving, playing squash and going to the gym.

 

Updated: December 20, 2022, 8:48 AM