India maintained their perfect record at their home Cricket World Cup as they sealed a place in Sunday’s final by beating New Zealand in Mumbai.
Virat Kohli scored a historic 50th one-day international century and Mohammed Shami took seven wickets, as the Indians claimed a 70-run victory.
It was their 10th win in a row in the competition. They will play the winners of Thursday’s second semi-final between Australia and South Africa in Ahmedabad on Sunday.
All the talk ahead of the toss had been of the home curator’s decision to swap the pitch a day before the game.
Instead of a fresh strip, the game was to be played on one that had been used twice in the tournament already.
It’s questionable what exactly it was previously used for: maybe as a road. Yet again, it was a batter’s paradise.
“Changes to planned pitch rotations are common towards the end of an event of this length, and has already happened a couple of times,” the ICC said.
Their statement, released just after the start of the game, said they expected the pitch to play well.
Certainly, it was to the liking of the batters. From the off, they feasted. Rohit Sharma started it all with 47 off 29 balls.
His opening partner, Shubman Gill, followed his captain’s lead. He retired hurt on 79 off 65 deliveries, before returning at the end of the innings to add just one more.
And all that was just the starter. Kohli anchored the innings and ended up making his first century in a knockout match for India in 24 attempts.
The sight of him battling through cramp to reach a historic century will live long in the memory. He blew kisses to his wife, Anushka Sharma. He bowed to his hero – and the man whose record he was taking – Sachin Tendulkar.
Even David Beckham was swept up in it all, despite admitting he was surprised at how much noise there was, given it was only a cricket match.
Of course, Kohli was the headline act, but Shreyas Iyer provided dashing support. His own century was even quicker than Kohli’s.
Iyer’s landmark arrived in a mere 67 balls, amid a flurry for sixes. It was his second century in successive games, and allowed India to close on a massive 397 for four from their 50 overs.
It felt plenty, and the hosts acted as such between innings. Kohli gave a valedictory flash interview, and was feted by both Tendulkar and Beckham.
He pointed out that there was still a job to do, and suggested it should be eminently doable if the bowlers went about it in professional fashion.
They managed it, but the New Zealand batters fought a doughty rearguard. Chiefly, Daryl Mitchell, who struck a second century in a doomed run chase against India, having done so in Dharamsala in the group phase.
He, too, battled cramp and once he had run out of fight, with his score on 134, the New Zealanders had finally run their race.
Turkish Ladies
Various artists, Sony Music Turkey
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
More on Quran memorisation:
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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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COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
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