The ramifications of India’s historic 3-0 home Test series defeat to New Zealand are beginning to be felt with doubts already being raised about the captaincy of Rohit Sharma for the upcoming Test tour of Australia.
Most Indian cricket followers had been busy planning for the five-match series in Australia which begins at the end of this month, possibly looking at the recently concluded New Zealand series as a glorified warm-up.
But by the end of the third Test in Mumbai, India had been cooked to a crisp. Their main batsmen captain Rohit and Virat Kohli had failed monumentally, star spinners Ravichandran Ashwin and, to a lesser extent, Ravindra Jadeja outbowled by opposition spinners and their hopes of a third straight World Test Championship final more or less done and dusted.
India had lost series by bigger margins and for longer periods in the past but this was different. Not only because it was India’s first ever 3-0 Test whitewash at home, but also because they were outplayed in all departments in all matches by an under strength New Zealand team.
The historic setback has put the Indian cricket board in a quandary as the squad for the Australia tour has already been announced.
Rohit is leading the side there again, with India now desperate to avoid a whitewash in a country where they won on their last two tours.
Even more intriguing is the issue of Rohit’s availability for the opening leg of the tour. The 37-year-old batsman is said to be unlikely to feature in the first and/or the second Test for personal reasons. If that happens, India will most likely be captained by fast bowler Jasprit Bumrah, who has been named vice-captain and who has already shown leadership potential.
Another player who could be entrusted with Test captaincy is wicketkeeper Rishabh Pant, who has been by far the most reliable player in the team home and away recently.
Rohit’s potential absence has resulted in some hand wringing, mainly due of the dire straits the team finds itself in.
Former India captain Sunil Gavaskar said if Rohit is not available for the opening Test, the next in line should be named skipper for the entire tour.
“It is important for the captain to play the first Test match. It’s different if he is injured, but if he is not available, then the deputy leader will be under a lot of pressure,” Gavaskar told Sports Tak channel.
“If Rohit Sharma is not available, I feel the selection committee should tell him to play only as a player whenever he returns. And they should name the vice-captain as captain for the tour. Because there has to be clarity. Especially because we have lost 3-0, the leader has to be there. Had India won 3-0, it would have been a different case.”
Senior members of the Indian cricket establishment generally refrain from taking aim at the captain, even after defeat. But the extreme nature of the loss to New Zealand has thrown all restraint out the window.
The series whitewash brought out some uncomfortable truths about the Indian team – they still don’t play their best team according to the playing conditions.
In the opening Test in Bengaluru, India decided to bat first on a wet pitch in overcast conditions, having picked an extra spinner for some reason, and were shot out for 46.
India decided to bench batsman KL Rahul even though he had better numbers than Rohit and Kohli, admittedly not something to brag about as both seniors average less than 30 over the past 12 months. They brought in all-rounder Washington Sundar who was not even part of their original plans. All this while, their most valuable cricketer in Indian conditions with bat and ball – Axar Patel – did not get a single game.
In the second and third Tests in Pune and Mumbai, India went for rank turners even though their own batsmen have shown to be woefully incapable of handling any kind of spin on a turning surface – as was the case during the recent ODI series defeat in Sri Lanka.
On the field, Rohit went ultra defensive early on and gave New Zealand easy singles in the second and third Tests even when a new batsman came in. The lack of confidence and poor planning became evident in the second innings of the third Test when main fast bowler Mohammad Siraj did not bowl a single over even after India had taken the lead.
Rohit is running out of support as leader of the team and even though he is expected to return as captain in the Australia Tests, the blot of the home series defeat has likely sullied his leadership record permanently.
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.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
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.
Reading List
Practitioners of mindful eating recommend the following books to get you started:
Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung
How to Eat by Thich Nhat Hanh
The Mindful Diet by Dr Ruth Wolever
Mindful Eating by Dr Jan Bays
How to Raise a Mindful Eaterby Maryann Jacobsen
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
MATCH INFO
World Cup qualifier
Thailand 2 (Dangda 26', Panya 51')
UAE 1 (Mabkhout 45 2')
Dunki
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Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
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SUE%20GRAY'S%20FINDINGS
%3Cp%3E%22Whatever%20the%20initial%20intent%2C%20what%20took%20place%20at%20many%20of%20these%20gatherings%20and%20the%3Cbr%3Eway%20in%20which%20they%20developed%20was%20not%20in%20line%20with%20Covid%20guidance%20at%20the%20time.%3C%2Fp%3E%0A%3Cp%3E%22Many%20of%20these%20events%20should%20not%20have%20been%20allowed%20to%20happen.%20It%20is%20also%20the%20case%20that%20some%20of%20the%3Cbr%3Emore%20junior%20civil%20servants%20believed%20that%20their%20involvement%20in%20some%20of%20these%20events%20was%20permitted%20given%20the%20attendance%20of%20senior%20leaders.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22The%20senior%20leadership%20at%20the%20centre%2C%20both%20political%20and%20official%2C%20must%20bear%20responsibility%20for%20this%20culture.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22I%20found%20that%20some%20staff%20had%20witnessed%20or%20been%20subjected%20to%20behaviours%20at%20work%20which%20they%20had%20felt%20concerned%20about%20but%20at%20times%20felt%20unable%20to%20raise%20properly.%3C%2Fp%3E%0A%3Cp%3E%22I%20was%20made%20aware%20of%20multiple%20examples%20of%20a%20lack%20of%20respect%20and%20poor%20treatment%20of%20security%20and%20cleaning%20staff.%20This%20was%20unacceptable.%22%C2%A0%3C%2Fp%3E%0A
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
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