UAE cricket enjoyed a bittersweet day against Nepal in two different World Cup qualifying events in two different emirates, 60 kilometres apart.
In Dubai, the senior men’s side got their Cricket World Cup League 2 campaign back on track with a comprehensive 68-run win against their familiar rivals.
Just as CP Rizwan’s side were putting the finishing touches to that success at Dubai International Stadium, down the E311, the country’s leading age-group cricketers were attempting to do similar.
They missed out on a third successive trip to an Under-19 World Cup, though, after an extraordinary finish to their encounter with Nepal at Ajman Eden Gardens.
The winners of the final game of the Asia Qualifier will advance to the main event in Sri Lanka next year. It was Nepal who punched their ticket, after Dipesh Kandel took a hat trick to seal a seven-run win.
“I am out of words right now – the feeling was absolutely brilliant,” Dev Khanal, the Nepal captain, said. “The way the boys showed character in such a big game was something to cherish.
“UAE were in the game from ball one, they dominated us, so to win a game like that by seven runs was something brilliant.
“Back at home, everyone must be so, so happy now. It is an amazing feeling. It was a fantastic feeling, and thanks to our fans for keeping believing in us.”
Missing out on qualification felt harsh on UAE, who had a number of players who were involved when the national team won the plate title at the U19 World Cup in the Caribbean last year.
On the way to that trophy, UAE beat two full member nations – West Indies and Ireland. Yet, while those two sides are guaranteed admission to the event in Sri Lanka next year, UAE had to qualify all over again.
They and Nepal were the overwhelmingly dominant sides in an event that also included Kuwait, Singapore, Hong Kong and Malaysia.
UAE started the final in fine fashion, too, as Harit Shetty sent Deepak Bohara’s middle stump cartwheeling off the first delivery of the game.
Nepal recovered from being 19-3 to post 191, with Khanal top scoring with 51, but UAE appeared comfortable in reply thanks to a 67-run opening stand between Aryansh Sharma and Aryan Saxena.
Three quick wickets rocked the hosts, but a dapper half-century by Ethan D’Souza kept them on track.
We thought we could take away the game from them, but they fought to the end
UAE U19 captain Aayan Khan
Kandel’s left-arm spin was the difference, though, as he closed out the victory in remarkable style, claiming a five-wicket haul in the process.
“We thought we could take away the game from them, but they fought to the end,” Aayan Khan, the UAE captain, said.
“The way they played showed how to take a game away from a team. Unfortunately we are not on the winning side, but they played well.
“We beat West Indies and Ireland a year ago, so we thought we would have gone through [as automatic qualifiers]. Unfortunately, our team had to play in this.
“We have to move on. Nepal did well, and they are going to the World Cup.”
Despite playing for the U19 side, Aayan is also part of the 14-man senior team playing in the League 2 tri-series involving Nepal and PNG.
UAE and Nepal are each vying to get past Namibia into the third automatic qualifying berth to play at the World Cup Qualifier in Zimbabwe in June.
Despite UAE’s win in Dubai on Thursday, inspired by a fine all-round display by Rohan Mustafa, Aayan will likely be restored to the line up when the UAE return to action against PNG on Sunday.
If he plays in each of the remaining games of the tri-series, it will mean he has featured in eight 50-over matches in the space of 12 days.
“I thought I could do something in this U19 side,” Aayan said. “Now I am a bit tired, but I have to play more. Inshallah, I can play two more games here, then we can go off to Nepal [for the final tri-series of League 2].”
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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
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MOUNTAINHEAD REVIEW
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Director: Jesse Armstrong
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Fixtures (all times UAE)
Saturday
Brescia v Atalanta (6pm)
Genoa v Torino (9pm)
Fiorentina v Lecce (11.45pm)
Sunday
Juventus v Sassuolo (3.30pm)
Inter Milan v SPAL (6pm)
Lazio v Udinese (6pm)
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Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi
Yadoo’s House Restaurant & Cafe
For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.
Golden Dallah
For the cappuccino, luqaimat and aseeda.
Al Mrzab Restaurant
For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.
Al Derwaza
For the fish hubul, regag bread, biryani and special seafood soup.
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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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