• KOLKATA, INDIA - NOVEMBER 16: Australia's Mitchell Starc and Australia's captain Pat Cummins celebrate their team's win over South Africa during the ICC Men's Cricket World Cup 2023 semi final match between South Africa and Australia at Eden Gardens on November 16, 2023 in Kolkata, India. (Photo by Pankaj Nangia / Gallo Images / Getty Images)
    KOLKATA, INDIA - NOVEMBER 16: Australia's Mitchell Starc and Australia's captain Pat Cummins celebrate their team's win over South Africa during the ICC Men's Cricket World Cup 2023 semi final match between South Africa and Australia at Eden Gardens on November 16, 2023 in Kolkata, India. (Photo by Pankaj Nangia / Gallo Images / Getty Images)
  • Australia batter Glenn Maxwell is out for one after being clean bowled by South Africa's Tabraiz Shamsi. Reuters
    Australia batter Glenn Maxwell is out for one after being clean bowled by South Africa's Tabraiz Shamsi. Reuters
  • South Africa's Tabraiz Shamshi celebrates the wicket of Australia batter Marnus Labuschagne for 18. AFP
    South Africa's Tabraiz Shamshi celebrates the wicket of Australia batter Marnus Labuschagne for 18. AFP
  • Australia's Travis Head is bowled by Keshav Maharaj. Getty Images
    Australia's Travis Head is bowled by Keshav Maharaj. Getty Images
  • South Africa's Kagiso Rabada, front right, celebrates after Australia batter Mitchell Marsh was out for a duck. AFP
    South Africa's Kagiso Rabada, front right, celebrates after Australia batter Mitchell Marsh was out for a duck. AFP
  • Australia opener David Warner is bowled by Aiden Markram after scoring 29 off 18 balls. Getty Images
    Australia opener David Warner is bowled by Aiden Markram after scoring 29 off 18 balls. Getty Images
  • Australia opener Travis Head hits out on his way to 62 off 48 balls. Getty Images
    Australia opener Travis Head hits out on his way to 62 off 48 balls. Getty Images
  • South Africa's David Miller celebrates after reaching his century. The Proteas were all out for 212. Reuters
    South Africa's David Miller celebrates after reaching his century. The Proteas were all out for 212. Reuters
  • Australia's Steve Smith catches out South Africa batter Keshav Maharaj for four. Getty Images
    Australia's Steve Smith catches out South Africa batter Keshav Maharaj for four. Getty Images
  • South Africa's Heinrich Klaasen is bowled by Travis Head of Australia for 47. Getty Images
    South Africa's Heinrich Klaasen is bowled by Travis Head of Australia for 47. Getty Images
  • Australia captain Pat Cummins takes the catch to dismiss South Africa's Quinton de Kock for three. AFP
    Australia captain Pat Cummins takes the catch to dismiss South Africa's Quinton de Kock for three. AFP
  • Heinrich Klaasen scored 47 off 48 balls for South Africa. AFP
    Heinrich Klaasen scored 47 off 48 balls for South Africa. AFP
  • Australia bowler Mitchell Starc celebrates the wicket of South Africa's Aiden Markram who was out for 10. AP
    Australia bowler Mitchell Starc celebrates the wicket of South Africa's Aiden Markram who was out for 10. AP
  • South Africa's David Miller plays a shot on his way to 101. AFP
    South Africa's David Miller plays a shot on his way to 101. AFP
  • Australia's Pat Cummins celebrates with teammates after taking the catch to dismiss South Africa batter Quinton de Kock. AFP
    Australia's Pat Cummins celebrates with teammates after taking the catch to dismiss South Africa batter Quinton de Kock. AFP

Australia seal World Cup final spot after nervy win over South Africa


  • English
  • Arabic

Australia will face hosts India in Sunday's World Cup final after a nervy last-four victory over South Africa in Kolkata.

The match at Eden Gardens on Thursday looked set for a quick finish after South Africa were bowled out for 212 with David Miller's defiant 101 the saving grace for the Proteas.

Australia then surged to 60 without loss after six overs as Travis Head and David Warner flew out of the blocks with the Baggy Greens looking set for an easy victory.

But once Aiden Markram bowled Warner for 29, the wickets fell regularly with only Head (62) reaching his half-century as the five-time champions suffered a mid-innings wobble.

South Africa did not let any big partnerships bloom but Australia eventually reached the target with 16 balls to spare with Steve Smith (30) and Jos Inglis (28) providing useful cameos.

Captain Pat Cummins and Mitchell Starc saw their team over the line and they will now face India in Ahmedabad after the hosts defeated New Zealand in their last-four clash on Wednesday.

“It's hard to unpack all of that. I didn't move for the past couple of hours,” said player of the match Head, who also claimed two wickets in two balls to remove Heinrich Klaasen and Marco Jansen. “It was a tense finish and an amazing game.

“We knew how it was going to play and how we would adapt. You train, go to bed and think about it. I think the pitches have been unbelievable. We knew it would be a grind and a battle and that's what it was.

“After the broken hand I thought I wasn't going to be here. I just want to contribute for Australia and will have another chance in a couple of days.”

Head's wicket of Klaasen (47 from 48 balls) was particularly important as he had begun to form a dangerous partnership with Miller. “I was under the pump and somehow that got through him,” said the part-time spinner. “I'm always keen to have a bowl.”

Earlier, Temba Bavuma's decision to bat under an overcast sky backfired and South Africa slumped to 24-4 inside 12 overs before light rain held up play.

Miller and Klaasen arrested the slide after play resumed with a 95-run partnership but Head's double strike put Australia back in charge.

A big six off Cummins brought up Miller his ton but he fell in the same over trying to clear the rope again. His 101 came off 116 balls, containing eight fours and five sixes.

Starc (3-34) and Cummins (3-51) finished with six wickets between them while Josh Hazlewood (2-12) and Head (3-34) claimed the rest.

“It's quite hard to put into words. Congratulations to Australia,” said Bavuma. “They were outstanding for a large part of the day.

“Our character came through. We showed the resilience we talk about and a bit of dogfight. The way we started with the bat and ball was the turning point, we always had to play catch-up.

“The conditions combined with the quality of the Australia attack. They were ruthless and exploited every bit of advantage, and really put us under pressure. From 24-4, it was always going to be hard to get a competitive total.”

The%20specs
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Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

Scoreline

Arsenal 3
Aubameyang (28'), Welbeck (38', 81')
Red cards: El Neny (90' 3)

Southampton 2
Long (17'), Austin (73')
Red cards: Stephens (90' 2)

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

The specs: 2018 Infiniti QX80

Price: base / as tested: Dh335,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 400hp @ 5,800rpm

Torque: 560Nm @ 4,000rpm

Fuel economy, combined: 12.1L / 100km

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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

The major Hashd factions linked to Iran:

Badr Organisation: Seen as the most militarily capable faction in the Hashd. Iraqi Shiite exiles opposed to Saddam Hussein set up the group in Tehran in the early 1980s as the Badr Corps under the supervision of the Iran Revolutionary Guards Corps (IRGC). The militia exalts Iran’s Supreme Leader Ali Khamenei but intermittently cooperated with the US military.

Saraya Al Salam (Peace Brigade): Comprised of former members of the officially defunct Mahdi Army, a militia that was commanded by Iraqi cleric Moqtada Al Sadr and fought US and Iraqi government and other forces between 2004 and 2008. As part of a political overhaul aimed as casting Mr Al Sadr as a more nationalist and less sectarian figure, the cleric formed Saraya Al Salam in 2014. The group’s relations with Iran has been volatile.

Kataeb Hezbollah: The group, which is fighting on behalf of the Bashar Al Assad government in Syria, traces its origins to attacks on US forces in Iraq in 2004 and adopts a tough stance against Washington, calling the United States “the enemy of humanity”.

Asaeb Ahl Al Haq: An offshoot of the Mahdi Army active in Syria. Asaeb Ahl Al Haq’s leader Qais al Khazali was a student of Mr Al Moqtada’s late father Mohammed Sadeq Al Sadr, a prominent Shiite cleric who was killed during Saddam Hussein’s rule.

Harakat Hezbollah Al Nujaba: Formed in 2013 to fight alongside Mr Al Assad’s loyalists in Syria before joining the Hashd. The group is seen as among the most ideological and sectarian-driven Hashd militias in Syria and is the major recruiter of foreign fighters to Syria.

Saraya Al Khorasani:  The ICRG formed Saraya Al Khorasani in the mid-1990s and the group is seen as the most ideologically attached to Iran among Tehran’s satellites in Iraq.

(Source: The Wilson Centre, the International Centre for the Study of Radicalisation)

THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

UAE Falcons

Carly Lewis (captain), Emily Fensome, Kelly Loy, Isabel Affley, Jessica Cronin, Jemma Eley, Jenna Guy, Kate Lewis, Megan Polley, Charlie Preston, Becki Quigley and Sophie Siffre. Deb Jones and Lucia Sdao – coach and assistant coach.

 
THE DETAILS

Kaala

Dir: Pa. Ranjith

Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar  

Rating: 1.5/5 

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Updated: November 16, 2023, 5:34 PM