Esha Oza will be the next captain of the UAE women’s side when Chaya Mughal retires from international cricket on Tuesday.
Mughal has helped to bring about a rapid advance in the female game in this country in five years with the national team.
As the captain of the side she oversaw a record-equalling run of success in T20 international cricket, as the UAE marched up the rankings.
For the majority of her career she led the side while holding down a job as a teacher.
Her expertise from the classroom was just as valuable as her skills on the field, seeing as the side she led included a large number of highly talented schoolgirl cricketers.
Her talents may be missing from the field from now on, but they will not be lost entirely to UAE cricket.
She is hanging up her bowling spikes to focus fully on her role as the Emirates Cricket Board’s women’s development officer.
She will play a farewell game in the first match of a six T20 international series games against Namibia in Dubai on Tuesday.
Oza, the ICC women’s associate cricketer of the year for 2022, will then take over the captaincy for the remainder of the series.
“I have completed an incredible cricketing journey with the UAE team,” said Mughal, 37.
“We have come a long way since I began my career with the UAE in 2018. The team has grown in stature tremendously and our success is exemplified in our dominant performances in the ICC Women’s T20 World Cup Asia Qualifier in Malaysia.
“I would like to express my gratitude to all my current and former teammates, coaches, and support staff as well as ECB for their trust and backing throughout my career.
“I extend my best wishes to Esha and the team for their upcoming series against Namibia.
“Moving forward, my foremost goal now is to identify and nurture the next generation of women stars from across UAE.”
Mubashshir Usmani, the ECB’s general secretary, called Mughal an “inspiration” to cricketers in the UAE.
“Chaya is undoubtedly one of the most renowned UAE cricketers and her contribution to the game both as a player and leader would be cherished for a long time,” Usmani said.
“Chaya has inspired a new generation of UAE women cricketers. We have full trust and confidence in her abilities and wish her the very best as we continue to develop and grow women’s cricket across UAE, an area where her expertise is hugely beneficial to us.”
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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
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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2025 Fifa Club World Cup groups
Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, Leon.
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30:
- UAE bt Nepal by 78 runs
- Hong Kong bt Singapore by 5 wickets
- Oman bt Malaysia by 2 wickets
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final