• India players celebrate after the third umpire confirms the run out of England captain Ben Stokes by Shreyas Iyer, on Day 4 of the second Test in Visakhapatnam, on February 5, 2024. India won the match by 106 runs. Reuters
    India players celebrate after the third umpire confirms the run out of England captain Ben Stokes by Shreyas Iyer, on Day 4 of the second Test in Visakhapatnam, on February 5, 2024. India won the match by 106 runs. Reuters
  • England's Tom Hartley is bowled by Jasprit Bumrah of India for 36. Getty Images
    England's Tom Hartley is bowled by Jasprit Bumrah of India for 36. Getty Images
  • India's Jasprit Bumrah celebrates after taking the wicket of England batter Ben Foakes. AFP
    India's Jasprit Bumrah celebrates after taking the wicket of England batter Ben Foakes. AFP
  • Indian players celebrate the run out of England's Ben Stokes by Shreyas Iyer. AP
    Indian players celebrate the run out of England's Ben Stokes by Shreyas Iyer. AP
  • England captain Ben Stokes leaves the field after being run out for 11. Getty Images
    England captain Ben Stokes leaves the field after being run out for 11. Getty Images
  • India bowler Jasprit Bumrah celebrates after claiming the wicket of England's Jonathan Bairstow for 26. AP
    India bowler Jasprit Bumrah celebrates after claiming the wicket of England's Jonathan Bairstow for 26. AP
  • England's Joe Root walks off after being dismissed for 16. AFP
    England's Joe Root walks off after being dismissed for 16. AFP
  • India bowler Ravi Ashwin has England batsman Ollie Pope caught at slip for 23 by Rohit Sharma. Getty Images
    India bowler Ravi Ashwin has England batsman Ollie Pope caught at slip for 23 by Rohit Sharma. Getty Images
  • England's Zak Crawley hit 73 runs off 132 balls, including eight fours and one six. Reuters
    England's Zak Crawley hit 73 runs off 132 balls, including eight fours and one six. Reuters
  • England's Ollie Pope congratulates Zak Crawley after the opener reached ihs half-century. AP
    England's Ollie Pope congratulates Zak Crawley after the opener reached ihs half-century. AP
  • India's Kuldeep Yadav celebrates with teammates after taking the lbw wicket of England opener Zak Crawley, following a successful DRS review. Reuters
    India's Kuldeep Yadav celebrates with teammates after taking the lbw wicket of England opener Zak Crawley, following a successful DRS review. Reuters
  • England nightwatchman Rehan Ahmed is trapped lbw for 23 off the bowling of Axar Patel. Getty Images
    England nightwatchman Rehan Ahmed is trapped lbw for 23 off the bowling of Axar Patel. Getty Images

Captains hail Jasprit Bumrah after he spearheads India win over England in second Test


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Both captains heaped praise on fast-bowler Jasprit Bumrah after his match haul of nine wickets in India's 106-run win over England in the second Test in Visakhapatnam.

Chasing a record 399 for victory, England were bowled out for 292 in the second session on Day 4 with Bumrah and spinner Ravichandran Ashwin, who ended the match on 499 Test wickets, taking three each in the final innings.

Yashasvi Jaiswa's double century in the first innings and Shubman Gill's ton in the second were both vital contributions with the bat that helped India level the five-match series at 1-1.

But it was Bumrah who earned the player of the match award for his 9-91 match figures with both India captain Rohit Sharma and his England counterpart Ben Stokes quick to praise the 30-year-old's efforts.

“He's a champion player for us, he's been a while doing a job for the team,” said Rohit. “When you win a game like that, you have to look at the overall performance. We were good with the bat and we knew winning a Test match in these conditions, we needed our bowlers to step up and he did that.”

Stokes hailed the impact of both Bumrah and England's veteran bowler James Anderson, who finished with a match haul of five wickets that took his Test tally to 695.

“Anderson was amazing,” said Stokes, whose team fell to only their third loss in 11 fourth innings chases since his arrival as captain. “You look at him and the way that Jasprit Bumrah played this week, you are watching two incredible bowlers.

“Jasprit is obviously on the opposing side but sometimes you just have to hold your hands up and say, what a player. But Jimmy is exactly that as well.”

Bumrah's 6-45 in the first innings was his best bowling performance on home soil and – after taking 3-46 in the second – he now as 36 wickets in six Tests in India, at an average of 13.06 and strike rate of 29.5.

He also became the fastest Indian bowler to 150 Test wickets during the match but Bumrah insists he has long since stopped looking at his record.

“I don't look at numbers,” said Bumrah. “I used to do that as a youngster and it made me excited but if you think about it too much, it adds baggage to the pressure that is already on as an India player. But I am just so happy that we won, and it feels even better to contribute to that success.

“The yorker is the first delivery that I learnt. As a kid I saw so many legends bowling it and I learnt it playing tape ball cricket. I used to feel that was the only way to take wickets and I love using it to my advantage, even in Test cricket.

“I don't see myself as the leader of the attack but we do have some new younger bowlers so I do enjoy having that responsibility of helping them and guiding them where I can.

“I am a fast bowling fan, before being a cricketer. It is all I have ever enjoyed watching and doing. So I always enjoy watching fast bowlers, even on the other team.

“I look at the situation, I look at the wicket and then I look to solve the problem from there. I am not a one-trick pony, so I will look at different things and different options.”

The third Test starts on February 15 in Rajkot and the teams will take a 10-day break beforehand, with England expected to fly back to the UAE for the week, having trained in Abu Dhabi ahead of the series.

MATCH INFO

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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

Updated: February 05, 2024, 1:11 PM