Rinku Singh, Suyash Sharma and the surprise packages of IPL 2023

The Indian Premier League is one of the best platforms for cricketers to display their talents.

While the more famous names and million-dollar recruits are expected to deliver, a few unheralded names routinely end up upstaging them.

Here we take a look at players who have put in some stunning performances, while being away from the limelight.

Sai Sudarshan

Gujarat Titans left-handed batsman has looked at ease against pace and spin, getting starts every match. Has a good range of strokes and no apparent weakness. Given the dearth of quality left-handed batsmen with proper technique in the Indian team, he should aim higher as the season progresses.

Sandeep Sharma

A real surprise package. The medium pacer was not even in the scheme of things - even though he is a veteran of IPL - but came in as a replacement for Rajasthan Royals pacer Prasidh Krishna. Sharma has an economy of less than seven after three games, and held his nerve brilliantly against a marauding MS Dhoni to defend five off the last ball with a pin-point yorker.

Rinku Singh

The diminutive southpaw has packed the biggest punch this IPL. Pulled off one of the all-time great wins for Kolkata, hitting five successive sixes off the last five balls of the game against Gujarat to secure victory. Comes from an extremely humble background, so every great outing feels like a win for cricket.

Tushar Deshpande

The Chennai Super Kings fast bowler has been entrusted by Dhoni to bowl the death overs, and he has acquitted himself well more often than not. The 27-year-old has bowled with good pace, while showing good control of his yorkers. He could form the nucleus of Chennai's future pace attack along with Matheesha Pathirana and Rajvardhan Hangargekar.

Suyash Sharma

The 19-year-old Kolkata leg-spinner played his first ever professional match directly in the IPL, and picked up three wickets straightaway. His fast leg-spin and googlies are difficult to get under, which makes you wonder why he was not selected all these years at various levels.

MATCH INFO

Inter Milan 2 (Vecino 65', Barella 83')

Verona 1 (Verre 19' pen)

Results

1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m

Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)

2pm Handicap (TB) 68,000 (D) 1,950m

Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer

2.30pm Maiden (TB) Dh60,000 (D) 1,600m

Winner Mazagran, Tadhg O’Shea, Satish Seemar

3pm Handicap (TB) Dh84,000 (D) 1,800m

Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer

3.30pm Handicap (TB) Dh76,000 (D) 1,400m

Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly

4pm Maiden (TB) Dh60,000 (D) 1,200m

Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer

4.30pm Handicap (TB) Dh68,000 (D) 1,200m

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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If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road.

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5