The final weekend of the IPL 2024 league phase is all set to be a memorable one with just one spot remaining in the play-offs and two teams set to battle for it in what is a virtual knockout.
Sunrisers Hyderabad (15 points) became the third team to qualify for the play-offs, after Kolkata Knight Riders (19 points) and Rajasthan Royals (16 points), as their match against Gujarat Titans on Thursday was washed out.
Saturday’s match between Royal Challengers Bengaluru and Chennai Super Kings at the Chinnaswamy Stadium is now a virtual knockout for the last remaining spot in the next stage.
Chennai Super Kings
Matches: 13, Points: 14, NRR: 0.528
Chennai are in a very comfortable position. All they need is one point from the match, in case of a washout, as they will then move to 15 points and qualify for the play-offs.
If Chennai win, then they will move to 16 points and will have a chance of finishing in the top two, provided Rajasthan lose their last match against Kolkata and Sunrisers don’t get more than one point in their final league game against Punjab.
Even if Chennai lose, they can still qualify if the margin of defeat is small. In that case, they will be tied on 14 points with Bengaluru and Delhi Capitals and qualify on net run rate.
Royal Challengers Bengaluru
Matches: 13, Points: 12, NRR: 0.387
After being down and almost out after the first half of the tournament, Bengaluru have turned things around spectacularly by winning five matches in a row.
Not just that, they have improved their net run rate in the process as well. However, they have one more hurdle to cross; victory against Chennai on Saturday alone will not be enough.
Not only do Bengaluru require a win, they need to beat Chennai by a decent margin to take their net run rate above that of Chennai. If they bat first, Bengaluru need to win by 18 runs or more and if they chase, they need to reach the target with nearly two overs to spare.
In case of a washout, Bengaluru will be out of the race.
Weather forecast in Bengaluru
Two matches have already been abandoned in the IPL because of rain this week and it looks like the weather is likely to have a say on Saturday as well.
Bengaluru is expected to receive rain this weekend. The Indian weather department has forecast spells of rains with chances of thundershowers on Saturday. According to the BBC, there is 70 per cent chance of rain in the evening.
However, the drainage at the Chinnaswamy Stadium is excellent so the chances of the match resuming after heavy rain is high, even for a five-over match.
SERIE A FIXTURES
Saturday
AC Milan v Sampdoria (2.30pm kick-off UAE)
Atalanta v Udinese (5pm)
Benevento v Parma (5pm)
Cagliari v Hellas Verona (5pm)
Genoa v Fiorentina (5pm)
Lazio v Spezia (5pm)
Napoli v Crotone (5pm)
Sassuolo v Roma (5pm)
Torino v Juventus (8pm)
Bologna v Inter Milan (10.45pm)
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 Old Slave and the Mastiff
Patrick Chamoiseau
Translated from the French and Creole by Linda Coverdale
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
