Muhammad Waseem prepared for a momentous final day of Cricket World Cup League 2 by playing arguably the most extraordinary innings in UAE’s one-day international history.
The national team’s captain brought his T20 prowess to bear in the longer of the limited-overs formats for the first time, with a stunning assault against Papua New Guinea in Kathmandu.
Waseem has already made two T20I centuries in his brief career to date, but had only passed 50 twice in 29 innings in the 50-over game before this one.
PNG, who had won their last three encounters with the national side, were the ones to bear the brunt as Waseem finally brought his T20 domination to bear in 50 overs.
The opener blazed 12 sixes in his innings of 119 from 76 balls. At one stage it appeared as if he might be set to break Eoin Morgan's record for most sixes in an ODI innings of 17.
Waseem's innings set his side up for a morale-boosting six-wicket win in their penultimate game in the competition.
He reached three figures off the 61st ball he faced. That was the fastest ODI century by a UAE player, breaking the 69-ball record of Vriitya Aravind – who was batting at the other end when Waseem achieved his milestone.
Waseem's final score was the third highest by a UAE player in the format, with only Khurram Khan (132 not out) and Rameez Shahzad (121 not out) having made more in the past.
Earlier in the day, Hazrat Bilal took four wickets as UAE restricted PNG to 234-7 from their 50 overs. Waseem's blitz at the top of the innings helped the national team reach the target with six wickets, and 68 balls, in hand.
"I had never taken 29 innings [to make a century] before and I was sad about this, but Alhamdulillah I did this today for my team," Waseem said.
"To be honest, I have to play my natural game. I am an opener and if I can get us off to a good start, and we can get 60 or 70 in the first 10 overs, it is good for my team.
"If I am there at the wicket, I will always try to play my natural game at the start of the innings. I just tried my best."
After three and a half years of competition, the last match of League 2 will take place on Thursday. Although UAE’s own fate is already sealed, there remains much riding on the final fixture. The tourists could yet be the ultimate party-poopers.
The national team are already guaranteed to play at the World Cup Qualifier Play-off in Namibia, starting later this month. If they beat Nepal on the final day, they will be joining them in Windhoek.
If the home side win, though, they will advance directly to the global Qualifier in Zimbabwe in the summer.
The stakes have sent the home supporters into a frenzy. As many as 20,000 are expected to pack into the Tribhuvan University ground, with potentially thousands more watching on from various vantage points – including being perched in trees – beyond the barbed wire fences.
"We don't care about audience or the crowd," Waseem said.
"We have already played in front of this crowd. We will try to play our best cricket and finish with a win.
"If I can play the same as I did today, if I do that tomorrow it will be good for my team."
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company%20profile
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Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
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
COMPANY%20PROFILE
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UFC%20FIGHT%20NIGHT%3A%20SAUDI%20ARABIA%20RESULTS
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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.
ALRAWABI%20SCHOOL%20FOR%20GIRLS
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Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari
