The UAE suffered a reality check at the start of the Women’s Asia Cup as they were soundly beaten by Nepal.
The national team were returning to action for the first time since narrowly missing out on qualification for the T20 World Cup back in May.
Their performance in reaching the semi-final of the T20 Qualifier back then meant they were regarded by many as the favourites for their fixture against Nepal.
Nepal had not even made it to that event in Abu Dhabi. They had, though, won two of the three previous meetings between the two sides in T20 internationals.
Esha Oza, the UAE captain, said at the toss that she was happy her side had been invited to bat first on what looked a fine batting wicket in Dambulla, Sri Lanka.
Their effort with the bat faltered, though, from the moment Oza herself fell victim to a mix up while opening with Theertha Satish.
Her run out for 10 was emblematic of an error-strewn display by the UAE. A number of batters made strong starts, only to give it away.
Khushi Sharma’s 36 was the top score as they were restricted to 115-8 from their 20 overs, with Nepal’s captain Indu Barma taking 3-19 with the ball.
The bowling effort was equally lacklustre. Other than Kavisha Kumari, who took 3-12 in four overs of off spin, the UAE bowlers were off colour.
Samjhana Khadka made them pay. The Nepal opener came into this tournament with a modest record, but she belied the form guide with a crisp innings worth 72 not out from 45 balls.
It hurried Nepal to a six-wicket win – their first in an Asia Cup – in the 17th over.
“It was a pretty decent wicket and we didn't post a par total,” Esha Oza, the UAE captain, said.
“Everybody got a good start but we couldn't convert, and losing three wickets in the Powerplay isn’t an ideal start. At times we were bowling too short, and there were too many bad balls.”
Defeat makes the already improbable task of making it out of the group seem as good as impossible now.
The UAE will face defending champions India next, at the same venue on Sunday. Their final group match will be against Pakistan.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
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
