Chaya Mughal, the captain of the UAE women’s team, says she is thrilled for Mahika Gaur after the teenage fast bowler was selected for England.
The 17-year-old left-armer capped a rapid ascent through the ranks of English cricket by this week being named in their senior squad for limited-overs series against Sri Lanka.
As recently as the start of last year she was still resident in the UAE, where she was a student at Dubai College.
She was talent scouted at a coaching clinic held at Dubai Expo 2020 by staff of the English domestic side the Thunder, who are based in Lancashire.
She was a non-playing reserve in the Manchester Originals squad for the Hundred last summer, and subsequently left Dubai on a sports scholarship to attend school in the northwest of the UK.
This summer she was part of the Thunder first team, and has also featured for the Originals in the Hundred, playing as a domestic – rather than overseas – player.
Her elevation to the full England team appeared inevitable once she was picked for their A team for a series of T20 matches against Australia A earlier this summer. However, her selection so soon has caught some in the UAE by surprise.
Gaur has been part of the UAE team for over four years having made her debut in a T20 international in Thailand when she was just 12 years old.
In the time since, Gaur, who was born in England, has played 19 T20Is for the UAE, culminating in an appearance at the Asia Cup in Bangladesh last year.
Although Gaur is now switching allegiances, the captain of the side she is leaving behind says she wishes her success for the future.
Mughal believes Gaur’s progress to the top in a Test-playing nation so soon after leaving the UAE proves the progress the country is making in developing the sport.
“I am absolutely delighted and happy for Mahika Gaur,” said Mughal, who is the national team captain and women’s cricket development officer for Emirates Cricket Board.
“Her dedication and hard work are commendable. The UAE has indeed developed a strong reputation as a training base for cricket.
“We’ll be eagerly following her progress and wishing her continued success.”
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Coincidentally, Gaur’s best bowling figures while playing for the UAE came against Sri Lanka at the Asia Cup in Sylhet last year.
She took 3-21 – including the prize wicket of Sri Lanka’s batting star Chamari Athapaththu – in defeat for the UAE.
England are scheduled to play three T20Is and three One-Day Internationals against the Sri Lankans.
“We have named a squad with a good blend of youth and experience and see this as an important series to test the depth of playing pool,” Jon Lewis, the England women’s coach, said after the squad announcement.
“We have some exciting, new young players coming in who we are looking forward to working with.
“Mahika is a very exciting talent. Left-arm swing bowlers of over 6ft tall are unique in women’s cricket. Mahika has shown consistently this summer that she is a threat with the new ball and we are excited to see how she performs at international level.”
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
UAE - India ties
The UAE is India’s third-largest trade partner after the US and China
Annual bilateral trade between India and the UAE has crossed US$ 60 billion
The UAE is the fourth-largest exporter of crude oil for India
Indians comprise the largest community with 3.3 million residents in the UAE
Indian Prime Minister Narendra Modi first visited the UAE in August 2015
His visit on August 23-24 will be the third in four years
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, visited India in February 2016
Sheikh Mohamed was the chief guest at India’s Republic Day celebrations in January 2017
Modi will visit Bahrain on August 24-25
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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The National selections
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The biog
Job: Fitness entrepreneur, body-builder and trainer
Favourite superhero: Batman
Favourite quote: We must become the change we want to see, by Mahatma Gandhi.
Favourite car: Lamborghini
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