The UAE will be vying for the chance to play against the might of India and Pakistan when they play at the ACC Premier Cup in Nepal, starting this week.
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Muhammed Waseem’s side have travelled to Kathmandu in far better spirits than when they went there last month, having sealed progress to the final phase of World Cup qualifying in the time since.
What is the ACC Premier Cup?
The competition is the qualifying event for the 50-over Asia Cup, which is scheduled to be hosted by Pakistan later this year.
The Asia Cup will be played in September, as a pre-cursor for Cricket World Cup, which is set to staged in India in October and November.
There are logistical issues for the main event. The Board of Control for Cricket in India have indicated they will not tour Pakistan for the competition. As such, India will likely play their matches at a neutral venue – potentially in the UAE.
The winners of the 10-team Premier Cup in Kathmandu will advance to the Asia Cup, where they will be pitched into a group with India and Pakistan.
Which teams are playing?
Group A – Nepal, Oman, Qatar, Malaysia, Saudi Arabia
Group B – UAE, Hong Kong, Kuwait, Singapore, Bahrain
What is the format?
The top two sides from each group will advance to the semi-finals. The matches are 50 overs per side, but will not have full one-day international status unless UAE face Nepal.
Who are the favourites?
Nepal have home advantage as they seek to make it to the Asia Cup for the first time, and they are in red-hot form.
The hosts won 11 of their past 12 ODIs to seal their place at the global World Cup Qualifier, sealing it in extraordinary fashion with a win over UAE at Tribhuvan University.
They have named an unchanged squad from the final Cricket World Cup League 2 tri-series against UAE and Papua New Guinea, in which they won all four matches – meaning star leg-spinner Sandeep Lamichhane is involved.
What about UAE?
The national team were in dire form last time they visited Kathmandu – but they are a side transformed since. They won four out of five matches as they advanced from the subsequent World Cup Qualifier Play-off in Namibia, and will have revived hopes of progress to the Asia Cup.
“The team has played fantastic cricket of late as a well-knit unit,” Waseem, the UAE captain, said.
“I have been very impressed by the commitment and passion of our players. I am confident that we will continue to play in the same manner in Nepal for what should be a real competitive tournament with a single qualifying spot available for the Asia Cup.”
They have made one changed to the squad which toured Namibia. Basil Hameed has returned, with young prospect Aryansh Sharma dropping out of the official line up – although he and Ali Naseer are travelling reserves.
Who are their opponents?
The UAE take strong form into the competition and are against unheralded opponents, but they should be very wary of what is ahead.
The national team have lost their most recent games to each of Kuwait, Bahrain and Hong Kong – who beat them to a place in last year’s Asia Cup – albeit in the T20 format.
UAE squad
Muhammad Waseem (captain), Aayan Khan, Ansh Tandon, Aryan Lakra, Asif Khan, Basil Hameed, Junaid Siddique, Karthik Meiyappan, Matiullah, Rameez Shahzad, Rohan Mustafa, Sanchit Sharma, Vriitya Aravind, Zahoor Khan.
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if you go
The flights Fly Dubai, Air Arabia, Emirates, Etihad, and Royal Jordanian all offer direct, three-and-a-half-hour flights from the UAE to the Jordanian capital Amman. Alternatively, from June Fly Dubai will offer a new direct service from Dubai to Aqaba in the south of the country. See the airlines’ respective sites for varying prices or search on reliable price-comparison site Skyscanner.
The trip
Jamie Lafferty was a guest of the Jordan Tourist Board. For more information on adventure tourism in Jordan see Visit Jordan. A number of new and established tour companies offer the chance to go caving, rock-climbing, canyoning, and mountaineering in Jordan. Prices vary depending on how many activities you want to do and how many days you plan to stay in the country. Among the leaders are Terhaal, who offer a two-day canyoning trip from Dh845 per person. If you really want to push your limits, contact the Stronger Team. For a more trek-focused trip, KE Adventure offers an eight-day trip from Dh5,300 per person.
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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
What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
Scores in brief:
- New Medical Centre 129-5 in 17 overs bt Zayed Cricket Academy 125-6 in 20 overs.
- William Hare Abu Dhabi Gymkhana 188-8 in 20 overs bt One Stop Tourism 184-8 in 20 overs
- Alubond Tigers 138-7 in 20 overs bt United Bank Limited 132-7 in 20 overs
- Multiplex 142-6 in 17 overs bt Xconcepts Automobili 140 all out in 20 overs
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
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Dolittle
Director: Stephen Gaghan
Stars: Robert Downey Jr, Michael Sheen
One-and-a-half out of five stars
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