UAE players and officials want cricket fans to come en masse to the Dubai International Stadium on Sunday to support them in the Under 19 Asia Cup final.
The national age-group side will face Bangladesh in the showpiece game of the competition. It starts at 9:30am and admission is free.
They booked their first appearance in the final of an Asia Cup after an extraordinary shock win over Pakistan in the semi-final at the ICC Academy on Friday.
They beat a Pakistan side who had trounced India, Afghanistan and Nepal in the group phase, by 11 runs, with two wickets in three balls in the final over of the match.
Captain Aayan Khan, who was player of the match for the third game in a row after making 55 in 57 balls then provided a tactical masterclass in the field, termed it the “best day of my life”.
Now he hopes the final can match up to it. The UAE lost out to Bangladesh in the group phase, but felt it was an opportunity missed after performing well in the field.
“A [UAE] U19 team had never been in the semi-final before, and now we are in the grand final as well,” Aayan said.
“It is such a big thing for me and my team. I am lucky enough to have been with the UAE [senior] team and play leagues as well, but these guys have been working so hard for this.
“We couldn’t chase in the group game against Bangladesh and lost by 50 runs, but we won the next three games, and now our morale is high.
“We don’t get many chances to make history, and we will try to make it.”
The home team were cheered on to victory by a sizeable crowd at the ICC Academy. Many were waving flags. Two were playing drums. The senior men’s team also roared their support over the picket fence.
“I was shocked by this crowd because we don’t usually get many fans, but thankfully they supported us a lot,” Aayan said.
“I am hoping for more crowd in the final game because it does give us a boost. It does help us. Having all that support for us [against Pakistan] helped us.”
Mubashshir Usmani, the general secretary of the Emirates Cricket Board, said the age-group side have made the country proud.
“We are delighted with the team’s sensational performance and congratulate all the players and the coaching staff on this historic achievement,” Usmani said.
“The players and coaches have worked tirelessly to produce these results, the future of UAE cricket is incredibly bright and these are the players who will take the sport to the next level.
“On behalf of the Emirates Cricket Board, I request the fans to come in big numbers and support our youngsters who have made us proud with their outstanding performance.”
Aayan’s poise in the field in the win against Pakistan belied the fact that his batting effort had ended in angry fashion.
He exchanged words with some of the Pakistani fielders, and did not take kindly to being sent off by the bowler, Ubaid Shah, when he was last man out.
Aayan continued his verbal exchange with some Pakistan players, and the umpires had to defuse the situation.
“We know all fast bowlers are aggressive,” Aayan said. “He had just been hit for a four over his head and he got angry and sent me off.
“We had to take it as strong motivation, and in the field we made such a good effort. Thanks to the players and staff for all their hard work. It made the game for us.”
Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
Round 3: February 7-9, Dubai Autodrome – Dubai
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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Glass waste into bowls, lights, candle holders, serving trays and coasters
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RESULTS
5pm: Maiden (PA) Dh80,000 1,600m
Winner: Raghida, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Maiden (PA) Dh80,000 1,600m
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6pm: Arabian Triple Crown Round-2 Group 3 (PA) Dh300,000 2,200m
Winner: Basmah, Fabrice Veron, Eric Lemartinel
6.30pm: Liwa Oasis Group 2 (PA) Dh300,000 1,400m
Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel
7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,600m
Winner: SS Jalmod, Richard Mullen, Satish Seemar
7.30pm: Handicap (TB) Dh100,000 1,600m
Winner: Trolius, Ryan Powell, Simon Crisford
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3.5/5
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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
