MS Dhoni marked his 200th match as Chennai Super Kings captain with a brisk 32 not out off 17 balls but it was not quite enough to avoid defeat as the Rajasthan Royals sealed a tense three-run victory in the Indian Premier League on Wednesday.
Chasing 176 for victory, Chennai were 113-6 when Dhoni (32) joined Ravindra Jadeja (25) and the pair put on an unbeaten stand of 59 but fell short of Rajasthan's 175-8 on the last ball.
Dhoni, 41, rolled back the years to smash Sandeep Sharma for two sixes in the final over with Chennai needing 21 to win from the last six balls. But the medium-pace bowler, who started with two wides, kept his nerve to bowl two yorkers to deny Dhoni and Chennai a miracle as the hosts ended on 172-6.
Chennai coach Stephen Fleming revealed after the game that Dhoni has been struggling with a knee injury at the start of the season.
"He is nursing a knee injury, which you can see in some of his movement, which is hindering him somewhat but still what you saw today is a great player for us," Fleming told reporters.
"His fitness has always been very professional. He comes a month before the tournament starts, so he doesn't get the opportunity to do a lot."
England white-ball skipper Jos Buttler stood out with his 52, guiding last year's runners-up Rajasthan to a total which was just enough for the team's third win in four matches and sent them top of the 10-team table.
Buttler was helped along by Devdutt Padikkal (38) and Ravichandran Ashwin, who started slowly but smashed two sixes in his 30-run cameo.
Rajasthan's spinners and Sandeep then combined to restrict Chennai, with Ashwin taking an impressive 2-25 including the key wicket of Ajinkya Rahane for 31.
Leg-spinner Yuzvendra Chahal struck twice in one over, removing Chennai impact player Ambati Rayudu (one) and then New Zealand's Devon Conway soon after the opener reached 50.
Rajasthan's impact sub Adam Zampa, who came in for Buttler, was expensive with his leg spin but got the wicket of Moeen Ali.
Dhoni, the once premier finisher in the game, raised the noise at the MA Chidambaram Stadium with a four and six off Zampa and more big hits, but the asking rate remained too high.
Earlier Chennai's bowlers, led by left-arm spinner Jadeja, who returned figures of 2-21, kept chipping away with wickets, but Buttler stood firm.
Rajasthan benefitted from some sloppy fielding as Chennai's Moeen dropped two catches at slip and missed a run out. Moeen, though, made some amends when he bowled Buttler with his off spin after the in-form batsman reached his fifty in 33 balls.
West Indies big-hitter Shimron Hetmyer finished unbeaten with 30 off 18 balls.
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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Sting & Shaggy
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(Interscope)
2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory