Not so long ago, the arrival of a side from a Test-playing nation to face the UAE in full international cricket was more or less unheard of.
New Zealand are here this week, to play three T20 internationals against UAE. They are en route to the UK for a late-summer limited overs tour and are without some of their most recognisable stars.
Kane Williamson is still on his way back from injury. Trent Boult will join them in the UK. And Lockie Ferguson is absent after becoming a late recruit for the Hundred in the UK.
Still, though, their tour squad is full of enviable talent, led by Indian Premier League stars like Tim Southee, Mitchell Santner, Jimmy Neesham and Kyle Jamieson.
Facing such a calibre of players might once have been daunting for the UAE players. Now, though, they are getting used to it, given the opportunities that have been afforded to them over the recent past.
Take Aayan Khan. The left-arm spinner is only 17 years old, yet has already played bilateral series against Bangladesh, Afghanistan and West Indies, as well as at a T20 World Cup.
He is growing increasingly used to playing alongside stars, too, as well as against them. Earlier this month he was part of a Montreal Tigers side who won the Global T20 Canada in Toronto.
Chris Lynn, Andre Russell and Carlos Brathwaite were among his teammates, and it was his second T20 winner's medal of the year. Between the GT20 and the DP World International League T20 in the UAE, Aayan’s record is played two, won two.
“Playing in the ILT20 and now GT20 has been so good in terms of meeting very good international players,” Aayan said.
“It has also been great to be part of winning teams in both of the leagues. Going to the GT20 was good for me as it gave me the chance to show my skills and make my name, and hopefully it means I will be able to play more leagues, Inshallah.”
Aayan travelled to Canada with the other UAE contingent of his Montreal team, Muhammad Waseem and Akif Raja.
He was also reunited with some familiar faces when he got there. Lynn, the captain, and Brathwaite were also part of the Gulf Giants team that won the ILT20.
“I had already been around them in the ILT20, and in that tournament we were together for almost one and a half months,” Aayan said.
“It meant they knew me when we got to the GT20. My skipper, Lynn, supported me a lot, and I got enough chances to make my name. It was nice to play with them again.
“Having known him for about six months now, [Brathwaite] is one of the guys who really takes care of me in those leagues.
“And because I had been with him in ILT20 I knew my skipper, so it was easy for me to go and speak with him and say, ‘I want to do this.’
“It was easy for me to talk with him. He helped me a lot. All the international players did. Andre Russell supported me.”
Despite being in the presence of T20 greatness, the teenager from Sharjah more than held his own. In the final against Surrey Jaguars, he took the key wickets of Pakistan’s Mohammed Haris and Litton Das, the fast-scoring Bangladesh batter.
“In the final our plan was straightforward: to take early wickets,” he said. “In GT, the turf was helping me a lot in all the games.
“The ball was moving away from the right handers and staying low as well. My plan was just to bowl at the stumps and try to take wickets. It just so happened that I got two important wickets.”
The national team will hope to have returned refreshed after their brief summer break. It was preceded by a disappointing run of defeats that led to the UAE missing out on qualification for the ODI World Cup in India later this year.
Another opportunity will be looming into view soon, though. The Asia Qualifier for the T20 World Cup will take place in Nepal in November, and Aayan thinks the New Zealand fixtures are a good chance to test themselves in the 20-over format.
“It’s an important series for us because it will give us a brief on where we stand as a team,” Aayan said.
“The T20 World Cup is happening in June next year. Before that we need to [qualify via the tournament] in Nepal.
“We will try win two out of the three games. We are a new team, in a new format so hopefully this will help us go forward.”
HAJJAN
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At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
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%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
Company profile
Name: Infinite8
Based: Dubai
Launch year: 2017
Number of employees: 90
Sector: Online gaming industry
Funding: $1.2m from a UAE angel investor
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
THURSDAY'S ORDER OF PLAY
Centre Court
Starting at 10am:
Lucrezia Stefanini v Elena Rybakina (6)
Aryna Sabalenka (4) v Polona Hercog
Sofia Kenin (1) v Zhaoxuan Yan
Kristina Mladenovic v Garbine Muguruza (5)
Sorana Cirstea v Karolina Pliskova (3)
Jessica Pegula v Elina Svitolina (2)
Court 1
Starting at 10am:
Sara Sorribes Tormo v Nadia Podoroska
Marketa Vondrousova v Su-Wei Hsieh
Elise Mertens (7) v Alize Cornet
Tamara Zidansek v Jennifer Brady (11)
Heather Watson v Jodie Burrage
Vera Zvonareva v Amandine Hesse
Court 2
Starting at 10am:
Arantxa Rus v Xiyu Wang
Maria Kostyuk v Lucie Hradecka
Karolina Muchova v Danka Kovinic
Cori Gauff v Ulrikke Eikeri
Mona Barthel v Anastasia Gasanova
Court 3
Starting at 10am:
Kateryna Bondarenko v Yafan Wang
Aliaksandra Sasnovich v Anna Bondar
Bianca Turati v Yaroslava Shvedova
The specs: 2017 Dodge Viper SRT
Price, base / as tested Dh460,000
Engine 8.4L V10
Transmission Six-speed manual
Power 645hp @ 6,200rpm
Torque 813Nm @ 5,000rpm
Fuel economy, combined 16.8L / 100km
Draw:
Group A: Egypt, DR Congo, Uganda, Zimbabwe
Group B: Nigeria, Guinea, Madagascar, Burundi
Group C: Senegal, Algeria, Kenya, Tanzania
Group D: Morocco, Ivory Coast, South Africa, Namibia
Group E: Tunisia, Mali, Mauritania, Angola
Group F: Cameroon, Ghana, Benin, Guinea-Bissau
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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