• India's captain Rohit Sharma celebrates after reaching his half century on his way to top scoring with 86 in his side's seven-wicket victory over Pakistan in their World Cup clash at Narendra Modi Stadium on Saturday, October 14, 2023. Reuters
    India's captain Rohit Sharma celebrates after reaching his half century on his way to top scoring with 86 in his side's seven-wicket victory over Pakistan in their World Cup clash at Narendra Modi Stadium on Saturday, October 14, 2023. Reuters
  • India's captain Rohit Sharma walks back to the pavilion after his dismissal for 86. AFP
    India's captain Rohit Sharma walks back to the pavilion after his dismissal for 86. AFP
  • Pakistan's captain Babar Azam celebrates with Shaheen Afridi after the dismissal of India's captain Rohit Sharma. AFP
    Pakistan's captain Babar Azam celebrates with Shaheen Afridi after the dismissal of India's captain Rohit Sharma. AFP
  • Shreyas Iyer of India bats. Getty
    Shreyas Iyer of India bats. Getty
  • Pakistan's Hasan Ali celebrates with Shadab Khan after taking the wicket of India's Virat Kohli, caught by Mohammad Nawaz. Reuters
    Pakistan's Hasan Ali celebrates with Shadab Khan after taking the wicket of India's Virat Kohli, caught by Mohammad Nawaz. Reuters
  • India's Virat Kohli dives to make his ground. EPA
    India's Virat Kohli dives to make his ground. EPA
  • Rohit Sharma of India. Getty
    Rohit Sharma of India. Getty
  • India's Rohit Sharma hits out. Reuters
    India's Rohit Sharma hits out. Reuters
  • Pakistan's Shaheen Afridi celebrates the wicket of India's Shubman Gill. AP
    Pakistan's Shaheen Afridi celebrates the wicket of India's Shubman Gill. AP
  • Pakistan's Shaheen Afridi celebrates with teammates after taking the wicket of India's Shubman Gill, left. AFP
    Pakistan's Shaheen Afridi celebrates with teammates after taking the wicket of India's Shubman Gill, left. AFP
  • India's Shubman Gill drives. AP
    India's Shubman Gill drives. AP
  • Pakistan's Hasan Ali skies a ball from India's Ravindra Jadeja before being caught out by Shubman Gill. Reuters
    Pakistan's Hasan Ali skies a ball from India's Ravindra Jadeja before being caught out by Shubman Gill. Reuters
  • India's Ravindra Jadeja celebrates with teammates after taking the wicket of Pakistan's Haris Rauf. AFP
    India's Ravindra Jadeja celebrates with teammates after taking the wicket of Pakistan's Haris Rauf. AFP
  • India's Kuldeep Yadav celebrates after taking the wicket of Pakistan's Iftikhar Ahmed. AFP
    India's Kuldeep Yadav celebrates after taking the wicket of Pakistan's Iftikhar Ahmed. AFP
  • India's Jasprit Bumrah celebrates after taking the wicket of Pakistan's Shadab Khan. Reuters
    India's Jasprit Bumrah celebrates after taking the wicket of Pakistan's Shadab Khan. Reuters
  • India's Kuldeep Yadav successfully appeals successfully for the lbw against Pakistan's Saud Shakeel. AP
    India's Kuldeep Yadav successfully appeals successfully for the lbw against Pakistan's Saud Shakeel. AP
  • India's Kuldeep Yadav celebrates after taking the wicket of Pakistan's Iftikhar Ahmed with KL Rahul. AP
    India's Kuldeep Yadav celebrates after taking the wicket of Pakistan's Iftikhar Ahmed with KL Rahul. AP
  • Pakistan's Iftikhar Ahmed is clean bowled by India's Kuldeep Yadav. AFP
    Pakistan's Iftikhar Ahmed is clean bowled by India's Kuldeep Yadav. AFP
  • Mohammad Rizwan of Pakistan is bowled out Jasprit Bumrah of India. Getty
    Mohammad Rizwan of Pakistan is bowled out Jasprit Bumrah of India. Getty
  • India's Jasprit Bumrah celebrates with Virat Kohli after taking the wicket of Pakistan's Mohammad Rizwan. Reuters
    India's Jasprit Bumrah celebrates with Virat Kohli after taking the wicket of Pakistan's Mohammad Rizwan. Reuters
  • Pakistan's Mohammad Rizwan is bowled out by India's Jasprit Bumrah. Reuters
    Pakistan's Mohammad Rizwan is bowled out by India's Jasprit Bumrah. Reuters
  • India's Jasprit Bumrah celebrates after taking the wicket of Pakistan's Mohammad Rizwan. Reuters
    India's Jasprit Bumrah celebrates after taking the wicket of Pakistan's Mohammad Rizwan. Reuters
  • India's Mohammed Siraj celebrates after taking the wicket of Pakistan's Babar Azam. Reuters
    India's Mohammed Siraj celebrates after taking the wicket of Pakistan's Babar Azam. Reuters
  • Pakistan's captain Babar Azam beats the field. EPA
    Pakistan's captain Babar Azam beats the field. EPA
  • Pakistan's Babar Azam gets bowled out by India's Mohammed Siraj. Reuters
    Pakistan's Babar Azam gets bowled out by India's Mohammed Siraj. Reuters
  • India's Mohammed Siraj celebrates after taking the wicket of Pakistan's Abdullah Shafique, left. AFP
    India's Mohammed Siraj celebrates after taking the wicket of Pakistan's Abdullah Shafique, left. AFP
  • India's Mohammed Siraj celebrates with his captain Rohit Sharma after taking the wicket of Pakistan's Abdullah Shafique. AFP
    India's Mohammed Siraj celebrates with his captain Rohit Sharma after taking the wicket of Pakistan's Abdullah Shafique. AFP
  • Pakistan's Imam-ul-Haq and Abdullah Shafique run between the wickets. AP
    Pakistan's Imam-ul-Haq and Abdullah Shafique run between the wickets. AP
  • Pakistan's Imam-ul-Haq plays a shot. AP
    Pakistan's Imam-ul-Haq plays a shot. AP
  • India's Shubman Gill celebrates after the dismissal of Pakistan's Imam-ul-Haq, right. AFP
    India's Shubman Gill celebrates after the dismissal of Pakistan's Imam-ul-Haq, right. AFP
  • India's Hardik Pandya celebrates the wicket of Pakistan's Imam-ul-Haq. AP
    India's Hardik Pandya celebrates the wicket of Pakistan's Imam-ul-Haq. AP

India v Pakistan: Hosts' bowlers and Rohit Sharma clinch comprehensive World Cup win


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It was supposed to be the most intense match of World Cup 2023. But it ended up being one of the most one-sided contests as India cruised to a seven-wicket win in Ahmedabad on Saturday.

Pakistan looked poised to impose themselves after being asked to bat first in front of more than 100,000 fans. A flat surface at the Narendra Modi Stadium and blazing afternoon heat worked in Pakistan's favour, until the 30th over when they were well placed at 155-2.

From there, Pakistan's batting collapsed inexplicably and spectacularly, crashing to 191 all out to lose the initiative and the match.

India captain Rohit Sharma extinguished any remaining hopes by hitting a quick-fire 86 as the hosts eased to a victory with a little under 20 overs to spare.

The occasion got to Pakistan, as much as the Indian bowlers and Ahmedabad’s conditions.

On a flat wicket on a hot and humid afternoon in the city, Pakistan had the perfect platform.

Openers Abdullah Shafique and Imam-ul-Haq were barely troubled as every delivery found its way to the middle of the bat.

Even when Mohammad Siraj bowled a cross seam delivery and trapped Shafique (20) lbw, and then Hardik Pandya had Imam (36) caught behind, Pakistan did not look in trouble.

The surface offered barely any movement for the quicks and only slow turn for the spinners. Captain Babar Azam and wicketkeeper batsman Mohammad Rizwan – the backbone of Pakistan’s batting – milked the bowling and looked destined to dominate the middle overs.

Turning the strike over and chugging along around five an over, Azam and Rizwan made a great platform at 155-2 in the 30th over. And then, it all went wrong.

Sharma had just brought Siraj back into the attack to get some reverse swing on a dry surface with the old ball. The right-arm quick obliged with the ball of the match, tailing into Azam (50) and clipping the off bail past his angled blade.

Then Kuldeep Yadav broke the back of Pakistan’s batting by first trapping Saud Shakeel lbw on the back foot and then bowling Iftikhar Ahmed off a googly around his legs.

Pakistan had slumped to 166-5 within three overs. But Rizwan was still there, approaching a fifty and hoping to pull the team out of trouble.

Sharma sensed an opportunity and brought back his best bowler – Jasprit Bumrah. The in-form pacer settled the contest with a smartly disguised slower one that drew Rizwan (49) into a drive a week too early, rattling the off stump and Pakistan’s batting.

From there, India’s bowlers tried all the tricks in the book and Pakistan’s lower order fell for every one. Five Indian bowlers picked up two wickets each. Every bowler took at least one very important scalp – a collective effort in the truest sense of the words.

Bumrah finished with 2-19 from his seven overs, Yadav took 2-35 and Ravindra Jadeja 2-38.

The chase went along exactly as expected. Captain Sharma made his intention clear from the first ball as he clipped Shaheen Afridi for a boundary off his legs.

His partner Shubman Gill had just recovered from dengue, but did not look like he had been in and out of hospital as he caressed three boundaries off Hasan Ali’s first over.

Gill looked like getting a lot more before his innings was cut short as he middled a square cut straight to point.

But Sharma kept the pressure up, taking on Haris Rauf in the first over and depositing him for two sixes – down the ground and over covers.

The pressure was off and it was time to get the job done quickly. Sharma looked like a million bucks as he smashed six sixes and as many fours as he raced to 86 off 62 balls before he was deceived by a slower one from Afridi to be caught at midwicket, missing out on another World Cup century.

Shreyas Iyer (53 not out) finished the job in the company of KL Rahul, completing victory in 30.3 overs for their most comprehensive win in what was expected to be the most high-pressure game.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Champions League Last 16

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Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Simran

Director Hansal Mehta

Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey

Three stars

Liverpool 4-1 Shrewsbury

Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')

Shrewsbury
Udoh (27'minutes)

Man of the Match: Kaide Gordon (Liverpool)

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

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Titanium Escrow profile

Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue  
Stage: Early stage
Investors: Founder's friends and Family

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Other simple ideas for sushi rice dishes

Cheat’s nigiri 
This is easier to make than sushi rolls. With damp hands, form the cooled rice into small tablet shapes. Place slices of fresh, raw salmon, mackerel or trout (or smoked salmon) lightly touched with wasabi, then press, wasabi side-down, onto the rice. Serve with soy sauce and pickled ginger.

Easy omurice
This fusion dish combines Asian fried rice with a western omelette. To make, fry cooked and cooled sushi rice with chopped vegetables such as carrot and onion and lashings of sweet-tangy ketchup, then wrap in a soft egg omelette.

Deconstructed sushi salad platter 
This makes a great, fuss-free sharing meal. Arrange sushi rice on a platter or board, then fill the space with all your favourite sushi ingredients (edamame beans, cooked prawns or tuna, tempura veggies, pickled ginger and chilli tofu), with a dressing or dipping sauce on the side.

The specs: 2018 Renault Megane

Price, base / as tested Dh52,900 / Dh59,200

Engine 1.6L in-line four-cylinder

Transmission Continuously variable transmission

Power 115hp @ 5,500rpm

Torque 156Nm @ 4,000rpm

Fuel economy, combined 6.6L / 100km

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Company%20profile
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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Company profile

Name: Tratok Portal

Founded: 2017

Based: UAE

Sector: Travel & tourism

Size: 36 employees

Funding: Privately funded

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.
Gulf Under 19s final

Dubai College A 50-12 Dubai College B

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Updated: October 14, 2023, 3:17 PM