A battling century from Dawid Malan guided England to victory over Bangladesh in a low-scoring opener to the one-day international series in Mirpur on Wednesday.
England had been set a modest target of 210 thanks largely to Najmul Hossain Shanto's maiden ODI fifty, while Moeen Ali, Mark Wood, Jofra Archer and Adil Rashid each claimed two wickets.
The visitors looked in trouble at 65-4 – with Jason Roy (four), Phil Salt (12) James Vince (six) and Jos Buttler (nine) all out cheaply – but Malan held the innings together with a 145-ball 114 to take the touring side over the finish line with eight balls to spare.
The left-hander smashed eight fours and four sixes but more importantly held his nerve as wickets tumbled at the other end on a tricky surface to bring up his fourth ODI century with a boundary in the 46th over.
“I've spent a fair bit of time here in Bangladesh and at this ground and it definitely helps to have a little bit of experience,” said player of the match Malan, who has played domestic cricket in the country.
“I definitely didn't find it easy. I said to Jos Buttler if they had got another 30 or 40 more, it would have been incredibly tough to chase but credit to the way we hung in there with the ball and pegged them back after they had a decent start.
“We were expecting to lose wickets on a pitch like that. I don't think you can walk out thinking you're going to knock it off two down.”
The hosts made a decent start after electing to bat first, with captain Tamim Iqbal making 23. But after Chris Woakes earned the first breakthrough with the wicket of Liton Das, England struck whenever a partnership was developing.
Tamim was bowled by Wood before the spinners were called into action, as England got valuable South Asian practice ahead of their defence of the ODI World Cup crown in India later this year.
Moeen bowled Shakib Al Hasan for eight before Rashid picked up the wicket of Mushfiqur Rahim.
Najmul and Mahmudullah Riyad (31) forged a 53-run partnership for the fifth wicket before they fell in successive overs.
Debutant Will Jacks claimed the wicket of Afif Hossain three overs later to kill off Bangladesh's remaining chance of putting up a big total.
“I thought the position we were in, we should have scored at least 30-35 more,” said Tamim. “We started well and lost three back-to-back wickets.
“Have to give it to Malan,” he added. “We tried everything in our bowling options.”
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Vaccine Progress in the Middle East
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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 specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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