Gulf Giants will get the defence of their DP World International League T20 title under way when they face Sharjah Warriors on Friday.
The venue for the big kick off for Season 2 of the UAE’s franchise competition is telling. Sharjah is the UAE’s oldest and arguably most atmospheric background.
In terms of attracting fans to the ground, Friday afternoon in Sharjah used to be regarded as as close to a sure thing as is possible.
While it might be inaccurate to suggest cricket is feverishly anticipating the ILT20’s restart, there are plenty of points of interest about what is set to follow over the next month or so.
Crowds
This list could start and end here. For all the positives there were about the first season, the standout memory was of the swaths of empty seats that provided the backdrop to the TV feed.
Improving that image is priority number one, and David White, the new tournament CEO, has been bullish that it can be done.
Rather than relying on big-name signings selling the tournament on their own, as felt the case last year, the organisers have been far more active in the local community ahead of Season 2.
The marketing has been appealingly old school in some ways: there have been ticket giveaways on radio shows, and there is a ginormous billboard that is unmissable from Hessa Street. There has been some techy stealth on widely followed Facebook groups, too.
Let’s hope the marketing team’s efforts bear fruit. But they will be reliant on some other teams for it to be lasting.
ILT20 2023 team of the tournament
Rivalries
The number of close matches in Season 1 could be counted on the fingers of one hand, and you would still have half left over.
The disparity in results, between newly-formed teams who were, by their nature, struggling for an identity, meant the atmosphere at games often felt flat.
White reckons that will be addressed when rivalries form and tribalism takes root. For that, the league needs time.
And at least they have made a start. Unlike in the Abu Dhabi T10, for instance, where the teams involved have changed perennially, all six teams remain the same in the ILT20, and are committed to establishing themselves.
Some more so than others, perhaps.
Are the IPL sides bothered?
Three of the teams in the competition are offshoots of Indian Premier League franchises. In the first season, none made the final, and Abu Dhabi Knight Riders, in particular, were way off the pace.
Is the ILT20 just a vehicle through which they can extend control over players for the IPL season? Or do they actually cherish success in the UAE-based event?
Desert Vipers are now the only standalone side in the competition. Gulf Giants and Sharjah Warriors both have sister teams in the new Women’s Premier League in India.
Will that more singular focus have a bearing in terms of results on the field?
Can the Pakistanis move the dial?
As the lone franchise without Indian owners – they are owned by Avram Grant, the businessman from the United States – the Vipers have seemed free to cast their net wider than their rivals.
Meaning they have been able to hoover up top talent from Pakistan. Shaheen Afridi, the kingpin fast bowler, became the league’s biggest transfer coup to date when he was announced by the Vipers last year.
Shaheen was part of an initial trio signed from Pakistan that also included Shadab Khan and Azam Khan. And last week, Mohammed Amir became the fourth.
Pakistan had a decade, give or take, when the UAE was their de facto home. They were not always guaranteed big crowds by the end of that period.
But the fact they have been less frequent visitors to these shores in recent times could help with footfall through the gates.
But who will win?
Informing a prediction without much more to go on than one pilot edition is a fool’s errand.
But it does seem certain that last year’s champions, Gulf Giants, will be the team to beat again this time around. Based mainly on the fact their coach, Andy Flower, rarely misses.
Flower’s wealth of success in franchise tournaments around the world has been based in large part of his grasp of the importance of data analytics and number crunching.
Which is another reason to factor in Desert Vipers when it comes to the title race. Glazer recruited one of the founders of CricViz, the leading data analytics provider for the sport, to head up his team when it started.
Clearly it is a heavy influence on them. How else to explain the fact that they have seemingly signed every available left-arm fast bowler for the competition?
Those two were the finalists last year. From beyond them, there are a couple of sources of intrigue. David Warner’s arrival at Dubai Capitals could charge a side who were fitful in the first season.
And MI Emirates have Muhammad Waseem, the UAE captain, at the top of their batting line up. He became the first player in history to hit 100 sixes in the course of a calendar year of international cricket last season.
More on Quran memorisation:
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The specs
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Transmission: six-speed and 10-speed
Power: 271 and 409 horsepower
Torque: 385 and 650Nm
Price: from Dh229,900 to Dh355,000
Skoda Superb Specs
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Points to remember
- Debate the issue, don't attack the person
- Build the relationship and dialogue by seeking to find common ground
- Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
- Listen actively without interrupting
- Avoid assumptions, seek understanding, ask questions
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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SPEC SHEET
Display: 6.8" edge quad-HD dynamic Amoled 2X, Infinity-O, 3088 x 1440, 500ppi, HDR10 , 120Hz
Processor: 4nm Snapdragon 8 Gen 1/Exynos 2200, 8-core
Memory: 8/12GB RAM
Storage: 128/256/512GB/1TB
Platform: Android 12
Main camera: quad 12MP ultra-wide f/2.2, 108MP wide f/1.8, 10MP telephoto f/4.9, 10MP telephoto 2.4; Space Zoom up to 100x, auto HDR, expert RAW
Video: 8K@24fps, 4K@60fps, full-HD@60fps, HD@30fps, super slo-mo@960fps
Front camera: 40MP f/2.2
Battery: 5000mAh, fast wireless charging 2.0 Wireless PowerShare
Connectivity: 5G, Wi-Fi, Bluetooth 5.2, NFC
I/O: USB-C
SIM: single nano, or nano and SIM, nano and nano, eSIM/nano and nano
Colours: burgundy, green, phantom black, phantom white, graphite, sky blue, red
Price: Dh4,699 for 128GB, Dh5,099 for 256GB, Dh5,499 for 512GB; 1TB unavailable in the UAE
Results:
5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)
5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly
6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel
6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani
7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel
7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel
All or Nothing
Amazon Prime
Four stars
Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
Mohammed bin Zayed Majlis