India captain Rohit Sharma (r) and Shubman Gill both hit centuries in the final one-day international against New Zealand in Indore on January 24, 2023. AFP
India captain Rohit Sharma (r) and Shubman Gill both hit centuries in the final one-day international against New Zealand in Indore on January 24, 2023. AFP
India captain Rohit Sharma (r) and Shubman Gill both hit centuries in the final one-day international against New Zealand in Indore on January 24, 2023. AFP
India captain Rohit Sharma (r) and Shubman Gill both hit centuries in the final one-day international against New Zealand in Indore on January 24, 2023. AFP

Dominant India complete clean sweep against New Zealand to top ODI ranking


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Powered by centuries from openers Rohit Sharma and Shubman Gill, India beat New Zealand by 90 runs on Tuesday to win the third one-day international and sweep the series 3-0.

Gill scored 112 runs off 78 balls and Sharma struck 101 off 85 as India piled up 385-9 in 50 overs.

“I have been batting well and just wanted to go that extra mile today," Sharma said. “The pitch was really good for batting.”

In reply, Devon Conway scored 138 off 100 but it wasn't enough as New Zealand were bowled out for 295 runs in 41.2 overs at Holkar Cricket Stadium. Shardul Thakur (3-45) and Kuldeep Yadav (3-62) did most of the damage.

India became the top-ranked ODI team with the win, while New Zealand dropped to fourth.

“In the last six games, we have done most parts right and that is the key in 50-over games,” Sharma said. “We have been consistent.”

Put in to bat, the Indian openers shared an impressive stand of 212 runs in 26.1 overs.

It was the highest first-wicket partnership in ODIs against New Zealand, exceeding 201 runs by Virender Sehwag and Gautam Gambhir for India in 2009.

Sharma reached 100 off 83 balls, his second-quickest ODI century. India's skipper hit nine fours and six sixes for his 30th ODI hundred.

India's Shubman Gill celebrates after scoring his century. AFP
India's Shubman Gill celebrates after scoring his century. AFP

At the other end, Gill scored a third ODI hundred in four innings. He hit 13 fours and five sixes to reach the landmark off 72 balls.

Overall, Gill scored 360 runs in three innings against New Zealand. It was the joint-highest for any batsman in a bilateral three-match ODI series along with Pakistan's Babar Azam against West Indies in 2016.

Gill was named player of the series and said: “It feels nice to perform throughout. My approach didn’t change after the double hundred (208 in the first ODI). It’s all about getting a start and converting every game if possible.”

India then lost both openers in 12 deliveries, and continued losing wickets at regular intervals. From 230-2 in 28 overs, their last seven wickets added only 155 runs in 22 overs.

Hardik Pandya held anchor with a 38-ball 54 after Virat Kohli (36), Ishan Kishan (17) and Suryakumar Yadav (14) were out cheaply on a batting-friendly pitch.

Jacob Duffy took 3-100 in 10 overs, and Blair Tickner finished with 3-76.

Chasing 386, Pandya bowled Kiwi opener Finn Allen for a two-ball duck.

But Conway held his end to propel New Zealand’s innings. He scored 50 off 41 balls, and then accelerated to 100 off 71 balls, including seven fours and seven sixes.

Conway’s 138 was New Zealand’s third-highest ODI score against India. Overall, he hit 12 fours and eight sixes. Henry Nicholls scored 42 off 40 balls to put on 106 runs for the second wicket.

Thakur struck a double blow in the 26th over to remove Daryl Mitchell (24) and Tom Latham (0) off successive deliveries. He also dismissed Glenn Phillips for 5 to break New Zealand's resolve.

Contributions from Mitchell Santner (34) and Michael Bracewell (26) were not enough to trouble India’s score.

A three-match T20 series between India and New Zealand starts Friday in Ranchi.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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

 

Favourite book: ‘The Art of Learning’ by Josh Waitzkin

Favourite film: Marvel movies

Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence

COMPANY%20PROFILE
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Should late investors consider cryptocurrencies?

Wealth managers recommend late investors to have a balanced portfolio that typically includes traditional assets such as cash, government and corporate bonds, equities, commodities and commercial property.

They do not usually recommend investing in Bitcoin or other cryptocurrencies due to the risk and volatility associated with them.

“It has produced eye-watering returns for some, whereas others have lost substantially as this has all depended purely on timing and when the buy-in was. If someone still has about 20 to 25 years until retirement, there isn’t any need to take such risks,” Rupert Connor of Abacus Financial Consultant says.

He adds that if a person is interested in owning a business or growing a property portfolio to increase their retirement income, this can be encouraged provided they keep in mind the overall risk profile of these assets.

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Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

The bio

Favourite book: The Alchemist by Paulo Coelho

Favourite travel destination: Maldives and south of France

Favourite pastime: Family and friends, meditation, discovering new cuisines

Favourite Movie: Joker (2019). I didn’t like it while I was watching it but then afterwards I loved it. I loved the psychology behind it.

Favourite Author: My father for sure

Favourite Artist: Damien Hurst

The specs: 2018 Ducati SuperSport S

Price, base / as tested: Dh74,900 / Dh85,900

Engine: 937cc

Transmission: Six-speed gearbox

Power: 110hp @ 9,000rpm

Torque: 93Nm @ 6,500rpm

Fuel economy, combined: 5.9L / 100km

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

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Empty Words

By Mario Levrero  

(Coffee House Press)
 

Company%20profile
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Updated: January 24, 2023, 8:31 PM