• Former England international Joe Denly meets students at the Indian International School in Dubai Silicon Oasis. Denly will be playing for Sharjah Warriors in the new International League T20. All images by Chris Whiteoak / The National
    Former England international Joe Denly meets students at the Indian International School in Dubai Silicon Oasis. Denly will be playing for Sharjah Warriors in the new International League T20. All images by Chris Whiteoak / The National
  • UAE cricketer Alishan Sharafu in action at the school.
    UAE cricketer Alishan Sharafu in action at the school.
  • UAE's Alishan Sharafu answers questions from students.
    UAE's Alishan Sharafu answers questions from students.
  • UAE's Alishan Sharafu signs a board at the school.
    UAE's Alishan Sharafu signs a board at the school.
  • Joe Denly bowls at Alishan Sharafu.
    Joe Denly bowls at Alishan Sharafu.
  • Former England international Joe Denly meets students.
    Former England international Joe Denly meets students.
  • Sharjah Warriors cricketer Alishan Sharafu during the meet and greet session.
    Sharjah Warriors cricketer Alishan Sharafu during the meet and greet session.
  • Joe Denly speaking at the school.
    Joe Denly speaking at the school.
  • Former England international Joe Denly.
    Former England international Joe Denly.
  • Sharjah Warriors' Alishan Sharafu meets the students.
    Sharjah Warriors' Alishan Sharafu meets the students.

Denly and Sharafu visit school kids to drum up support for Sharjah Warriors - in pictures


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  • Arabic

Joe Denly, the former England opening batsman, and Alishan Sharafu attempted to win some support for their new International League T20 franchise with a meet and greet with students in Dubai.

The duo will be playing for Sharjah Warriors when the new 20-over competition begins in Dubai on Friday.

The six-team tournament includes three franchises who are owned by Indian Premier League franchises – Dubai Capitals, MI Emirates and Abu Dhabi Knight Riders.

The remaining three – Desert Vipers, Gulf Giants and the Warriors – are having to attempt to build their own fanbases from scratch.

In the lead up to the tournament, Denly and Sharafu, who plays for the UAE national team, conducted a clinic for the pupils of the Indian International School in Dubai Silicon Oasis.

The specs

Engine: 0.8-litre four cylinder

Power: 70bhp

Torque: 66Nm

Transmission: four-speed manual

Price: $1,075 new in 1967, now valued at $40,000

On sale: Models from 1966 to 1970

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

Q&A with Dash Berlin

Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.

You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.

You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.

Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.

 

The specs: 2018 Opel Mokka X

Price, as tested: Dh84,000

Engine: 1.4L, four-cylinder turbo

Transmission: Six-speed auto

Power: 142hp at 4,900rpm

Torque: 200Nm at 1,850rpm

Fuel economy, combined: 6.5L / 100km

Which honey takes your fancy?

Al Ghaf Honey

The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year

Sidr Honey

The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest

Samar Honey

The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Updated: January 11, 2023, 1:14 PM