The UAE's chase of Sri Lanka's target of 150 faltered and ultimately fell short once captain Esha Oza was dismissed for 66 runs in the 16th over. Photo: ICC
The UAE's chase of Sri Lanka's target of 150 faltered and ultimately fell short once captain Esha Oza was dismissed for 66 runs in the 16th over. Photo: ICC
The UAE's chase of Sri Lanka's target of 150 faltered and ultimately fell short once captain Esha Oza was dismissed for 66 runs in the 16th over. Photo: ICC
The UAE's chase of Sri Lanka's target of 150 faltered and ultimately fell short once captain Esha Oza was dismissed for 66 runs in the 16th over. Photo: ICC

Esha Oza’s resistance not enough as UAE hearts are broken by giants Sri Lanka


Paul Radley
  • English
  • Arabic

Ahmed Raza said Esha Oza had played one of the great innings by a UAE player in defeat to Sri Lanka on Sunday night.

The national team fell agonisingly short of creating one of the biggest upsets in the history of the women’s game at the Zayed Cricket Stadium in Abu Dhabi.

They ultimately missed out on qualification for the Women’s T20 World Cup after finishing 15 runs short of beating the side ranked No 7 in the world.

As a sign of how close they got, it was a rare occasion of when the player of the match award was handed to a player from the losing side.

Oza, the UAE captain, received the award at the post-match ceremony. It seemed of little consolation, though, given she had shortly before appeared heartbroken after losing her wicket in the run chase.

Pursuing 150 to win, the hosts were well placed on 108 for three in the 16th over. It was at that point, though, that Oza was dismissed for 66 from 44 balls, and their challenge faltered.

Raza has witnessed the majority of the highest moments in UAE cricket’s history, via 17 years as a player in the men’s side, then subsequently on the coaching staff of both the men’s and women’s teams.

He said Oza’s innings was up there with the best by a UAE player, and would have been at the very top had she managed to stay a little while longer.

“If she had scored 15 runs more, that would have topped everything,” Raza, the head coach of the UAE women’s side, said.

“What she did as a leader, and what she did as a player coming up against the Asian giants of Sri Lanka – ranked in the top 10 for a reason – for her to play that sort of a knock, she can take a lot of pride from that.

“If only she had some more support from the other batters, we could have pulled it off. It was definitely one of the best innings she has played.”

Oza is no stranger to extraordinary feats at the batting crease. She has three T20I centuries to her name, including the third highest score ever made in the format by a female.

But it is difficult to think she has played a more captivating knock than the one against the Sri Lankans.

It included four sixes, which was double the amount the Sri Lankan side made as a collective in their innings. And both of Sri Lanka’s came from the bat of the great Chamari Athapaththu.

In fact, Oza was proving such stubborn opposition that Athapaththu actually bowled a delivery to her when the UAE captain was yet to look up from her stance.

The umpire called a dead ball, which vexed a clearly flustered Sri Lanka captain.

When Udeshika Prabodhani did finally get one through Oza, the favourites celebrated wildly. They clearly realised they World Cup place was now within their grasp.

“I am happy, but I would have been happier if we were playing the next game and making it to the World Cup,” Oza said.

“That is what our main aim was. [Defeats] are part and parcel of the game but our main aim was to qualify for the World Cup, and we weren’t able to do that.”

Aged 26, Oza is the oldest player in a side which has six players who are 18 or younger.

She said the side will have learnt much from getting so close to a World Cup place.

“It has been a good journey but just finishing 15 runs short, if it had have gone the other way, it would have been a very great day,” Oza said.

“The team has done really well to put on a show like that against a team like Sri Lanka. The way our bowlers came out and the energy we showed in the field was really great.

“It is about taking things forward and learning from these experiences.”

Sri Lanka players celebrate on their way to a 15-run win over UAE. Photo: ICC
Sri Lanka players celebrate on their way to a 15-run win over UAE. Photo: ICC

Raza believes one focus area for the side needs to be fielding. When the pressure was on during the slog overs at the end of Sri Lanka’s innings, the young UAE side let slip a number of opportunities to save runs.

By contrast, their more experienced opposition were able to squeeze the run chase at the same stage of the UAE innings.

“The scoreline says 15 runs, but there is a lot to read between the lines,” Raza said.

“I think we gave away more than 20 runs in the field and [Sri Lanka] saved more than 20. That means you end up chasing 170 rather than 150.

“There are obviously a lot of positives. Look at where we finished two years ago [when the UAE finished seventh out of eight teams in their first appearance at a global qualifier] to where we are today.”

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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

Fire and Fury
By Michael Wolff,
Henry Holt

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

First Person
Richard Flanagan
Chatto & Windus 

Specs

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Power: 905hp

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THE BIO

Born: Mukalla, Yemen, 1979

Education: UAE University, Al Ain

Family: Married with two daughters: Asayel, 7, and Sara, 6

Favourite piece of music: Horse Dance by Naseer Shamma

Favourite book: Science and geology

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If you had all the money in the world, what’s the one sneaker you would buy or create?

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Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

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192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

MATCH INFO

Tottenham Hotspur 1
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Newcastle United 0

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South Africa v India schedule

Tests: 1st Test Jan 5-9, Cape Town; 2nd Test Jan 13-17, Centurion; 3rd Test Jan 24-28, Johannesburg

ODIs: 1st ODI Feb 1, Durban; 2nd ODI Feb 4, Centurion; 3rd ODI Feb 7, Cape Town; 4th ODI Feb 10, Johannesburg; 5th ODI Feb 13, Port Elizabeth; 6th ODI Feb 16, Centurion

T20Is: 1st T20I Feb 18, Johannesburg; 2nd T20I Feb 21, Centurion; 3rd T20I Feb 24, Cape Town

GAC GS8 Specs

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Starring: Emma Stone, Emma Thompson, Joel Fry

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Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

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Price: From Dh219,000
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Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,600hp

Torque: 1,600Nm

0-100kph in 2.4seconds

0-200kph in 5.8 seconds

0-300kph in 12.1 seconds

Top speed: 440kph

Price: Dh13,200,000

Bugatti Chiron Pur Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,500hp

Torque: 1,600Nm

0-100kph in 2.3 seconds

0-200kph in 5.5 seconds

0-300kph in 11.8 seconds

Top speed: 350kph

Price: Dh13,600,000

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Updated: May 06, 2024, 12:28 PM