Cameron Green cracked 100 off 47 balls to earn Mumbai Indians victory over Sunrisers Hyderabad in the IPL on May 21, 2023. AFP
Cameron Green cracked 100 off 47 balls to earn Mumbai Indians victory over Sunrisers Hyderabad in the IPL on May 21, 2023. AFP
Cameron Green cracked 100 off 47 balls to earn Mumbai Indians victory over Sunrisers Hyderabad in the IPL on May 21, 2023. AFP
Cameron Green cracked 100 off 47 balls to earn Mumbai Indians victory over Sunrisers Hyderabad in the IPL on May 21, 2023. AFP

Cameron Green hits century as Mumbai Indians smash Sunrisers Hyderabad in IPL


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Cameron Green cracked a superb century as Mumbai Indians thrashed rock-bottom Sunrisers Hyderabad by eight wickets in the Indian Premier League on Sunday.

After being put into bat, Hyderabad openers Vivrant Sharma (69) and Mayank Agarwal (83) put on 140 for the first wicket in less than 14 overs but the pace could not be maintained as they reached 200-5 from their 20 overs. Medium-pace bowler Akash Madhwal set up the victory with figures of 4-37.

In reply, Mumbai lost Ishan Kishan for just 14 but that only brought Australian batter Green to the crease as he combined first with captain Rohit Sharma (56) and then Suryakumar Yadav (25 not out) to guide the team home with two overs to spare.

The result eliminated the Rajasthan Royals from the play-off race while Bangalore, led by Faf du Plessis, remain in contention but need a win to make the next round, with a loss sending Mumbai through.

Green, a big buy for Mumbai for $2.11 million in the auction, sealed the victory with a single that also took him to 100 – a knock that came off 47 balls, including eight fours and eight sixes.

“It was a great stand with Rohit,” said the player of the match. “He's experienced and having his leadership at the other end helped. The set-up has been great, I've been well looked after an felt no pressure despite the price tag.”

Mumbai, five-time winners of the IPL, now await the result of the second match of the day between Royal Challengers Bangalore and holders Gujarat Titans to see if they can clinch the last remaining play-off spot.

“We came with the mindset to win and not worry what happens elsewhere and are just hoping for the best,” said Rohit.

Table-toppers Gujarat and second-placed Chennai Super Kings will clash in the first qualifier next week. Lucknow, who became the third team to book their play-off berth, await their opponent in the eliminator.

The winner of Qualifier 1 will head straight to the final in Ahmedabad on May 28 and the loser will play the winner of the eliminator.

UAE currency: the story behind the money in your pockets
Poacher
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The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

MATCH INFO

Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE

Key findings
  • Over a period of seven years, a team of scientists analysed dietary data from 50,000 North American adults.
  • Eating one or two meals a day was associated with a relative decrease in BMI, compared with three meals. Snacks count as a meal. Likewise, participants who ate more than three meals a day experienced an increase in BMI: the more meals a day, the greater the increase. 
  • People who ate breakfast experienced a relative decrease in their BMI compared with “breakfast-skippers”. 
  • Those who turned the eating day on its head to make breakfast the biggest meal of the day, did even better. 
  • But scrapping dinner altogether gave the best results. The study found that the BMI of subjects who had a long overnight fast (of 18 hours or more) decreased when compared even with those who had a medium overnight fast, of between 12 and 17 hours.
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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Updated: May 21, 2023, 2:53 PM