• Omid Rahman of UAE celebrates a wicket during their ACC Men's Premier Cup 2024 match against Nepal at Oman Cricket Stadium in Al Amerat, Muscat, Oman. The UAE won by six wickets. All photos: Subas Humagain for The National
    Omid Rahman of UAE celebrates a wicket during their ACC Men's Premier Cup 2024 match against Nepal at Oman Cricket Stadium in Al Amerat, Muscat, Oman. The UAE won by six wickets. All photos: Subas Humagain for The National
  • Nepal captain Rohit Paudel looks dejected after getting out against the UAE.
    Nepal captain Rohit Paudel looks dejected after getting out against the UAE.
  • Nepalese fans show their support during the ACC Premier Cup semi-final match against UAE.
    Nepalese fans show their support during the ACC Premier Cup semi-final match against UAE.
  • Omid Rahman of UAE celebrates a wicket.
    Omid Rahman of UAE celebrates a wicket.
  • Sundeep Jora of Nepal plays a shot against UAE.
    Sundeep Jora of Nepal plays a shot against UAE.
  • UAE bowler Junaid Siddique celebrates a wicket.
    UAE bowler Junaid Siddique celebrates a wicket.
  • Muhammad Waseem of UAE saves a six on the boundary rope.
    Muhammad Waseem of UAE saves a six on the boundary rope.
  • Alishan Sharafu finished unbeaten on 55 as the UAE completed the chase against Nepal with six wickets spare and 16 balls remaining.
    Alishan Sharafu finished unbeaten on 55 as the UAE completed the chase against Nepal with six wickets spare and 16 balls remaining.
  • Gulshan Jha of Nepal plays a shot.
    Gulshan Jha of Nepal plays a shot.
  • UAE batsmen Syed Haider and Alishan Sharafu run between the wickets against Nepal.
    UAE batsmen Syed Haider and Alishan Sharafu run between the wickets against Nepal.
  • Syed Haider of UAE watches on as he plays a shot against Nepal.
    Syed Haider of UAE watches on as he plays a shot against Nepal.
  • Vishnu Sukumaran in action for the UAE in their ACC Premier Cup victory over Nepal.
    Vishnu Sukumaran in action for the UAE in their ACC Premier Cup victory over Nepal.

UAE's Alishan Sharafu keen to ensure Asia Cup qualification in Oman final


Paul Radley
  • English
  • Arabic

Alishan Sharafu says he and his UAE colleagues aim to finish the job by securing Asia Cup qualification against Oman on Sunday.

The two sides will meet in the final of the ACC Premier Cup in Muscat. The fixture guarantees the winners a place in the continent’s top limited-overs event next year.

It is possible both sides could yet feature in that event. The UAE won the equivalent competition in the women’s game back in February, and so believed they had earned one of the two qualifying places for the Women’s Asia Cup.

Only subsequently did the Asian Cricket Council announce that competition would have two extra qualifying places, in addition to the UAE and Malaysia.

The five Asian Test nations – India, Pakistan, Sri Lanka, Bangladesh and Afghanistan – are guaranteed entry to the men’s Asia Cup.

Presently it is set to be a six-team competition, but speculation suggests that it, too, might be extended to accommodate two more teams.

While that is unconfirmed, the UAE are focused on making the debate academic.

Alishan Sharafu has blossomed as an opener for UAE in the ACC Men's Premier Cup. Photo: Subas Humagain for The National
Alishan Sharafu has blossomed as an opener for UAE in the ACC Men's Premier Cup. Photo: Subas Humagain for The National

Sharafu, who has been the national team’s breakout performer in reaching the final, said the team are glad to be in the position they are.

“It is more excitement than nerves,” Sharafu said ahead of their chance to avenge the group-stage loss to Oman in the final.

“The job is not done yet. The ultimate goal when we were coming here was to go to the Asia Cup.

“We have given ourselves the best chance now and hopefully we can bring our A-game in the final as well, and get ourselves a spot in the Asia Cup.”

No one has done more to get the national team into this position than Sharafu. He has been a batter transformed since arriving in Muscat just over a week ago – and his beleaguered side’s fortunes have been transformed, too.

Ahead of this series, Sharafu, hadn’t made a half-century in senior international cricket, nor had he won a player of the match award.

His value to the national team was not entirely unappreciated before that - certainly not by those inside it.

He had been fiddling around in the middle order, making the odd contribution here and there. The sort of innings that would be valuable to his team at the time, but whose context would be lost when the only reference point subsequently became a scorecard.

He needed a statement innings, one which would wrestle the limelight from those who are used to hogging it.

In this tournament in Muscat, he has done just that. Three times over. His first half-century in UAE colours came in the opening match, against Kuwait.

It might easily have been a century, too, had Asif Khan not arrived at the other end and ruthlessly finished the game with a flurry of sixes.

Sharafu did not rest on his laurels. Instead, he has added two more half-centuries to that career best 90 not out on opening day.

The latter of those, against Nepal, was arguably the most instructive of any of his three milestones.

His half-centuries against Kuwait and Bahrain were made with the sort of dash that marked Sharafu out as the most dynamic batter of an age-group cohort that included the likes of Aryan Lakra, Vriitya Aravind and Kai Smith.

The Nepal innings required something different. The UAE were chasing a small total, on a testing pitch, against a side they had endured plenty of suffering against in recent times.

Rather than blaze away in his typical style to try to hurry them to the winning line, Sharafu took stock. Senior colleagues came and went, but the 21-year-old batter stayed to see it through.

He ended with 55 not out from 41 balls, his second match award of the tournament, and the chance to go again in Sunday’s final.

“We knew what we needed to get, and we had seen how the wicket had played in the first innings,” Sharafu said.

“It wasn’t the easiest to go out there and play shots until you were settled in. Lower chases can be a bit tricky sometimes so you just need to give yourself a bit of time to get set and then you can start to play some shots.”

Sharafu’s upturn in form stems most obviously from a change in his role. He has been sent in to open with his captain, Muhammad Waseem, and he has thrived as a result.

“Before he was batting at No3 or 4, but I took a stand and told him he would open with me,” Waseem said.

“He has done a brilliant job. He has great skills, and is a very talented guy and he has shown his talent to everyone here.

“He has got lots of shots but [in the semi-final win over Nepal] he showed he can play sensible innings when required as well.”

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: April 20, 2024, 12:59 PM