Glenn Maxwell played the best innings of the 2023 World Cup and possibly the greatest knock in the history of ODI cricket as Australia completed a miraculous three-wicket win over Afghanistan in Mumbai on Tuesday.
Chasing a mammoth target of 292, Australia were on the brink of a heavy defeat as they slumped to 91-7. But from there, Maxwell - who was cramping severely for the latter part of the innings - smashed a devastating double century to secure victory.
Maxwell, who had been dropped earlier in the day, hit an unbelievable 201 not out off 128 balls with 21 fours and 10 sixes to single-handedly win the game and secure qualification for the semi-finals.
Victory seemed a long way away at the start. Australia's batsmen had no clue against the new-ball swing of Naveen ul Haq (2-47) and Azmatullah Omarzai (2-52).
Naveen had Travis Head nibbling at an away swinger while Omarzai castled David Warner with a booming in-swinger. Wicketkeeper Josh Inglis edged Omarzai first ball to slip and Marnus Labuschagne got run out against the run of play.
After Marcus Stoinis was trapped lbw by Rashid Khan and Mitchell Starc caught behind acrobatically off the same bowler, Australia were down in the dumps at 91-7 with Maxwell the last recognised batsman standing, in the company of captain Pat Cummins.
But then came the match-defining moment in the 22nd over, bowled by wrist spinner Noor Ahmad. Maxwell first survived an lbw dismissal on review before miscuing a sweep that looped to short fine where Mujeeb ur Rahman dropped the simplest of chances. Two lives in one over was a signal that this was Maxwell's day. And he did not hold back.
He went after Afghanistan's spinners every over, with Cummins simply blocking deliveries or turning the strike over.
Maxwell reached his hundred off 76 balls, with a little over 100 needed inside 18 overs.
Then started the real masterclass. Maxwell cramped up badly and could barely take a few steps. So he turned to golf, swinging freely from where he stood as the equation quickly came down to a run a ball.
Maxwell crossed 150 off just 104 balls, after which he unleashed the most audacious shot of the match - a reverse swept six off seamer Omarzai on one good leg.
By then, Maxwell was only hitting boundaries and both batsmen were refusing singles. It turned out to be a masterstroke as Afghanistan's bowlers kept feeding hittable deliveries under mounting pressure.
It was only fitting that Maxwell hit the winning shot - a swipe six over mid wicket for his double ton. Cummins contributed 12 in a partnership of 202.
Earlier, Afghanistan showed excellent application to post a healthy 291-5 batting first.
Opening batsman Ibrahim Zadran struck Afghanistan's maiden World Cup hundred to hold the innings together with the rest of the batting line-up making sizeable contributions throughout.
Zadran anchored the Afghan innings with an unbeaten 129 from 143 balls, a knock studded with eight fours and three sixes.
All-rounder Rashid Khan smashed an unbeaten 35 off 18 balls with three sixes and two fours to provide the late flourish.
Afghanistan crossed the 200-run mark in the 41st over; in hindsight they could have started their death overs charge a lot sooner and pushed the score past 300.
Even so, Rashid farmed the strike in the end and clobbered Mitchell Starc for two sixes and a four in the last over of the innings to make it almost a run-a-ball chase for the Aussies.
RESULTS
Tottenham 1
Jan Vertonghen 13'
Norwich 1
Josip Drmic 78'
2-3 on penalties
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
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
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The distance learning plan
Spring break will be from March 8 - 19
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UK-EU trade at a glance
EU fishing vessels guaranteed access to UK waters for 12 years
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Youth experience scheme to work, study or volunteer in UK and EU countries
Smoother border management with use of e-gates
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2019 is a milestone because he completes 50 years in business
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Results:
5pm: Handicap (PA) | Dh80,000 | 1,600 metres
Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)
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6pm: Handicap (PA) | Dh80,000 | 1,600m
Winner: Mukaram, Pat Cosgrave, Eric Lemartinel
6.30pm: Handicap (PA) | Dh80,000 | 2,200m
Winner: MH Tawag, Richard Mullen, Elise Jeanne
7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m
Winner: RB Inferno, Fabrice Veron, Ismail Mohammed
7.30pm: Handicap (TB) | Dh100,000 | 1,600m
Winner: Juthoor, Jim Crowley, Erwan Charpy
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Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
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Price: From Dh147,000
Available: Now
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Abu Dhabi Grand Slam Jiu-Jitsu World Tour Calendar 2018/19
July 29: OTA Gymnasium in Tokyo, Japan
Sep 22-23: LA Convention Centre in Los Angeles, US
Nov 16-18: Carioca Arena Centre in Rio de Janeiro, Brazil
Feb 7-9: Mubadala Arena in Abu Dhabi, UAE
Mar 9-10: Copper Box Arena in London, UK