Jasprit Bumrah picked up two wickets on his return to the Indian team. Getty
Jasprit Bumrah picked up two wickets on his return to the Indian team. Getty
Jasprit Bumrah picked up two wickets on his return to the Indian team. Getty
Jasprit Bumrah picked up two wickets on his return to the Indian team. Getty

Jasprit Bumrah back with a bang for India against plucky Ireland


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Fast bowler Jasprit Bumrah made a promising return to the Indian team after being sidelined for almost a year as he picked up two wickets in a two-run win over Ireland in the first T20 in Malahide that was cut short due to rain.

India raced to 45 without loss in six overs in pursuit of a target of 140 and, even though Craig Young then took two wickets in two balls, they were still narrowly ahead on the Duckworth-Lewis-Stern method when a lengthy shower prevented any further play on Friday.

Bumrah, 29, was returning from back surgery and captaining India in the three-match series in the absence of Rohit Sharma. He led from the front by dismissing Andy Balbirnie and Lorcan Tucker in the opening over.

Balbirnie got a thin inside edge into his stumps while Tucker's attempted ramp merely lobbed to wicketkeeper Sanju Samson. Bumrah finished with encouraging figures of 2-24 from his four overs.

Ireland stumbled to 59-6 after losing the toss, with returning pace bowler Prasidh Krishna and Ravi Bishnoi also taking two wickets.

Barry McCarthy's aggressive 51 not out from just 33 balls helped take Ireland to 139-7, with the number eight hitting four fours and as many sixes.

Ireland would have sensed an opportunity when India lost Yashasvi Jaiswal and Tilak Varma off successive balls before rain stopped play.

India, meanwhile, would not be too confident ahead of the second T20 against Ireland at the same venue on Sunday. The Ireland squad has a number of T20 veterans while the visitors are largely inexperienced on the international stage.

Also, the conditions in Ireland will keep seam bowlers interested throughout, which will be a challenge for the Indians. Irish pacers Josh Little, Young and others kept Indian batsmen on their toes and looked as threatening as their more celebrated counterparts.

The Indians recently lost a five-match T20 series against the West Indies and any slipups against the Irish will send them into panic mode ahead of the T20 World Cup next year in the Caribbean.

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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RESULTS

Lightweight (female)
Sara El Bakkali bt Anisha Kadka
Bantamweight
Mohammed Adil Al Debi bt Moaz Abdelgawad
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Amir Boureslan bt Mahmoud Zanouny
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Welterweight
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Draw

Quarter-finals

Real Madrid (ESP) or Manchester City (ENG) v Juventus (ITA) or Lyon (FRA)

RB Leipzig (GER) v Atletico Madrid (ESP)

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Atalanta (ITA) v Paris Saint-Germain (FRA)

Ties to be played August 12-15 in Lisbon

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Director: Karyn Kusama

Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan

Rating: 3/5 

UAE release: January 31 

Updated: August 19, 2023, 11:56 AM