Aryansh Sharma had a T20 international debut to remember but the UAE fell short of a shock win against New Zealand in Dubai.
The 18-year-old student top scored as the youngest side UAE have ever fielded in a T20I pushed the Black Caps close at Dubai International Stadium.
As a marker of just how much of a gap the home team are attempting to bridge in this three-game series, the last time their guests were here was when they were playing in a T20 World Cup final at this same venue.
Despite the gilded status of their opposition, UAE have backed untested youth for this series. Absent are UAE greats like Rohan Mustafa and Rameez Shahzad, and there were four debutants in the line up for the opening game.
Admittedly, three – Asif Khan, Sharma and Ali Naseer – have played plenty of one-day international cricket for the national team in the recent past.
The fourth, Mohammed Faraazuddin, has been on the fringes of the side for some time now, and the young off-spinner took to it immediately.
He went for just 15 from the three overs he bowled, and also claimed the wicket of Mark Chapman.
The match was notable for the fact a wicket fell on the first ball of each innings. It was understandable that Junaid Siddique caught Chad Bowes cold with the opening delivery of the series.
When the New Zealanders met for their pre-tour get together in Christchurch before this series it was two degrees below zero. They have gone from one extreme to the other.
The UAE were not short of stars with the ball. Junaid took two for 35. Basil Hameed, who also took a wicket with the first ball he bowled as he dismissed the dangerous Tim Seifert, also took two.
Faraazuddin was polished on debut, while Zahoor Khan was characteristically excellent, clipping New Zealand’s scoring with a series of slower and even slower balls.
They restricted their illustrious opposition to 155 for six from their 20 overs. That represented a chaseable target, but it felt as though hopes rested heavily on Muhammad Waseem.
The UAE captain is ranked No 6 in the world standings for T20I batters. When he was trapped plumb in front for a golden duck by his opposite number, Tim Southee, the home support was immediately deflated.
And yet Aryansh kept them in it. His counterattack was uplifting. At one point, he and Asif Khan took four successive fours between them off Southee and Kyle Jamieson.
Had he stopped to think, the Ghaziabad-born teenager might have been spooked by the realization he was mixing it with players he has grown up watching in the IPL, like Southee, Jamieson and James Neesham.
Instead, he carried on with the assault – all the way until he fired a catch to Bowes. The pat on the back he got from Mitchell Santner, another IPL star, on his way off after making 60, was well earned.
That dismissal all but spelt the end of the hosts' resistance, as they eventually slipped to a 19-run loss.
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
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Global state-owned investor ranking by size
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The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
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Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
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- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
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
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UJDA CHAMAN
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The biog
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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
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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- Engine: 3.9-litre twin-turbo V8
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Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
Scores
New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs
New Zealand win by 47 runs