The UAE fell just short in their plucky pursuit of a first Women’s T20 World Cup appearance after Sri Lanka finally brought their class to bear in Abu Dhabi.
The national team were giving up nine places in the ICC rankings, as well as years’ worth of experience, to their opposition in the Qualifier semi-final at Zayed Cricket Stadium.
The fixture would decide the final participants in the main event in Bangladesh later this year, after Scotland had beaten Ireland to the penultimate place earlier in the day.
And, for 15.4 overs of their run chase it appeared as though the hosts might be about to cause one of the greatest shocks in the history of the women’s game.
It was at that point, though, that the heroic counter-attack by Esha Oza was halted. The national team’s hopes went with their disconsolate captain, as the Sri Lankans eventually ran out 15-run winners.
Little was expected of the UAE ahead of the game. They had done brilliantly to reach this point, after following up defeats against Ireland and Zimbabwe in their opening group stage games with thrilling wins over Netherlands and Vanuatu.
In their way was a formidable obstacle: a Sri Lanka side well used to big-match pressure, led by one of the world’s leading limited-overs batters, Chamari Athapaththu.
Home supporters knew well the threat posed by the left-handed powerhouse. If they could somehow get her cheaply, maybe the impossible was possible.
That would be to underestimate the excellence of the Sri Lankans, though. In fact, Athapaththu only sparkled briefly, making an even-paced 21 before she became the first of three stumpings for Theertha Satish, off the bowling of Vaishnave Mahesh.
And yet the Sri Lankans were still good enough to post 149 for six from their 20 overs, with Vishmi Gunuratne top scoring with 45.
The importance of the fixture brought some Sri Lankan fans out to support their side at the Zayed Cricket Stadium, and they were evidently excitable.
With three balls to go in the Sri Lanka innings, a couple of overzealous supporters ran on the field of play.
One was carrying a Sri Lanka flag, and they scooted straight back off before encroaching too far into the action, or even before security had twigged.
It was barely noticed by anyone, given that precisely as they were running around the outfield, the UAE were executing a run out.
Indhuja Nandakumar ran out Kavisha Dilhari, before Kavisha Kumari accounted for Nilakshika Silva off the last ball of the innings as the UAE belatedly applied the brakes.
Though the target felt tough, the underdogs attacked it improbably, led by their outstanding captain, Oza.
The opener drilled four huge sixes in a 44-ball stay that was worth 66. While she was there, anything felt possible.
But then, in the 16th over, she was bowled by Udeshika Prabodhani. The manic celebrations of the Sri Lankans showed they realised that was the game.
Oza, by stark contrast, was inconsolable, dropping her bat and gloves before heading down the tunnel to the dressing room.
The UAE required 42 more in 28 balls at that stage. In the end, all they could manage to get to was 134 for seven as Sri Lanka sealed qualification.
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
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
