• Virat Kohli's century helped India defeat Pakistan by six wickets in the Champions Trophy clash at Dubai International Stadium on February 23, 2025. Reuters
    Virat Kohli's century helped India defeat Pakistan by six wickets in the Champions Trophy clash at Dubai International Stadium on February 23, 2025. Reuters
  • India's Virat Kohli finished with 100 off 111 balls including seven fours. AP
    India's Virat Kohli finished with 100 off 111 balls including seven fours. AP
  • Pakistan bowler Abrar Ahmed celebrates the wicket of India's in-form opener Shubman Gill for 46. Getty Images
    Pakistan bowler Abrar Ahmed celebrates the wicket of India's in-form opener Shubman Gill for 46. Getty Images
  • India's Shreyas Iyer hit 56 off 67 balls including five fours and one six. AFP
    India's Shreyas Iyer hit 56 off 67 balls including five fours and one six. AFP
  • India captain Rohit Sharma is bowled out by Shaheen Shah Afridi of Pakistan (not pictured) for 20. Getty Images
    India captain Rohit Sharma is bowled out by Shaheen Shah Afridi of Pakistan (not pictured) for 20. Getty Images
  • Pakistan's Shaheen Shah Afridi celebrates after taking the wicket of India opener Rohit Sharma. AFP
    Pakistan's Shaheen Shah Afridi celebrates after taking the wicket of India opener Rohit Sharma. AFP
  • Saud Shakeel top-scored for Pakistan after hitting 62 off 76 balls, including five fours. Pakistan were bowled out for 241 in their innings. AP
    Saud Shakeel top-scored for Pakistan after hitting 62 off 76 balls, including five fours. Pakistan were bowled out for 241 in their innings. AP
  • India's Hardik Pandya, centre, celebrates with teammates following the wicket of Pakistan batter Saud Shakeel. AP
    India's Hardik Pandya, centre, celebrates with teammates following the wicket of Pakistan batter Saud Shakeel. AP
  • Pakistan captain Mohammad Rizwan looks at his wicket after being bowled for 46 by Axar Patel (not in picture). His knock came off 77 balls and included three fours. AP
    Pakistan captain Mohammad Rizwan looks at his wicket after being bowled for 46 by Axar Patel (not in picture). His knock came off 77 balls and included three fours. AP
  • India fielder Axar Patel takes the catch to dismiss Pakistan's Saud Shakeel. AFP
    India fielder Axar Patel takes the catch to dismiss Pakistan's Saud Shakeel. AFP
  • Khushdil Shah hit a quickfire 38 off 39 balls for Pakistan, including two sixes. Getty Images
    Khushdil Shah hit a quickfire 38 off 39 balls for Pakistan, including two sixes. Getty Images
  • India bowler Hardik Pandya, centre, celebrates after claiming the wicket of Pakistan's Babar Azam for 23. AP
    India bowler Hardik Pandya, centre, celebrates after claiming the wicket of Pakistan's Babar Azam for 23. AP
  • India's Axar Patel runs out Pakistan opener Imam-ul-Haq for 10. AFP
    India's Axar Patel runs out Pakistan opener Imam-ul-Haq for 10. AFP
  • India's Axar Patel, second from right, celebrates with Kuldeep Yadav after running out Imam-ul-Haq of Pakistan. AP
    India's Axar Patel, second from right, celebrates with Kuldeep Yadav after running out Imam-ul-Haq of Pakistan. AP

Champions Trophy: Virat Kohli chose perfect stage to prove his white-ball mastery


  • English
  • Arabic

The pomp might have been toned down a bit, the flair might be missing, the in-your-face aggression might also have been dialled down - but Virat Kohli is still the gold standard when it comes to chasing a target in white-ball cricket.

Pakistan must be wondering if they angered Kohli early in his career, because the star India batsman invariably saves his best for the neighbours.

Pakistan fans can never forget the rescue act at the MCG during the 2022 T20 World Cup, or the sublime ton in the 2015 ODI World Cup. Even during the heavy defeat to Pakistan in the 2021 T20 World Cup in Dubai, Kohli held the innings together with a fighting fifty. So, even when things are not going his way, as has been the case with Kohli for many months, the sight of Pakistan seems to flip a switch in him.

The Champions Trophy clash in Dubai was supposed to be highly charged and full of emotions. But in reality, the match saw one side suffer from a serious bout of stage fright, and the other keep its calm and focus on the task at hand.

Pakistan went into their shell batting first, barely raising the tempo or challenging India's bowlers to change tactics. India were more than happy to let Pakistan dig themselves into a hole in the middle overs, and then flail their arms around when the overs began to run out.

Contrast that with Kohli, who controlled the pace of the game throughout. Chases always get the best out of the former captain - he just knows how to tick the overs along.

In fact, ODI cricket is a format that comes naturally to Kohli. The duration of the innings is perfect for him to problem solve while on the job, and quickly search for solutions without having to dwell too much on it.

Kohli hit just seven boundaries during his 111-ball 100 not out, meaning he relied a lot more on running between the wickets by making the most of the large yet slow outfield in Dubai.

Here is a player who knows the edge in his batting is beginning to dull, which is understandable at the age of 36. But his fitness, drive and game awareness remain as sharp.

Kohli knew mystery spinner Abrar Ahmed was the only threat, especially after he clean bowled a well set Shubman Gill with a sharp leg break. Kohli, along with Shreyas Iyer, put his head down against Abrar and made up the difference at the other hand.

Kohli had a hard time gauging the pace of the pitch in the tournament opener against Bangladesh. He trained for an extended period on the eve of Sunday's match, even pumping his fist after nailing a sweep shot. At this stage and level, it's all in the mind for Kohli.

Virat Kohli brought out his famous cover drives during a sparkling century against Pakistan. AP
Virat Kohli brought out his famous cover drives during a sparkling century against Pakistan. AP

Once the feet started to move to counter the variable pace and bounce of the Dubai pitch, Kohli could not be tamed. The famed cover drives off the fast bowlers were out in full force on Sunday. The pull shot was executed with precision too.

After Kohli completed his century with a drive through the off side that also secured victory, Kohli pointed to the dressing room and uttered words to the effect of "don't worry, I am here".

As long as Kohli is there in a chase, and that too against Pakistan, there seems to be no need for the Indian team or fans to worry.

However, that does not mean his struggles against the moving and sharply spinning ball witnessed over the last few month have suddenly vanished.

It must be remembered that following successive series defeats at home to New Zealand and in Australia, the entire senior group of the Indian team was put on notice, forced to get back to the domestic circuit and saw many of their privileges rescinded.

This Champions Trophy is being seen as make or break for many senior figures in the team, including the support staff. Lifting the trophy is critical for the futures of many of them.

With so much happening behind the scenes, Kohli chose the perfect stage to let his bat do all the talking. It was an innings carved with clinical precision. The pitch did not allow for any flamboyance, and Kohli gave the conditions the respect they deserved.

His innings means India's entire top order is in form and has been well tested in 50-overs cricket, during the Champions Trophy and also the preceding home ODI series against England.

Carry this form for two more weeks and Kohli will have the title of the undisputed king of white-ball cricket, if he does not have that already, for now and forever.

SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206-cylinder%203-litre%2C%20with%20petrol%20and%20diesel%20variants%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20automatic%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20286hp%20(petrol)%2C%20249hp%20(diesel)%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%20(petrol)%2C%20550Nm%20(diesel)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EStarting%20at%20%2469%2C800%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

UAE'S%20YOUNG%20GUNS
%3Cp%3E1%20Esha%20Oza%2C%20age%2026%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E2%20Theertha%20Satish%2C%20age%2020%2C%2066%20matches%0D%3Cbr%3E%0D%3Cbr%3E3%20Khushi%20Sharma%2C%20age%2021%2C%2065%20matches%0D%3Cbr%3E%0D%3Cbr%3E4%20Kavisha%20Kumari%2C%20age%2021%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E5%20Heena%20Hotchandani%2C%20age%2023%2C%2016%20matches%0D%3Cbr%3E%0D%3Cbr%3E6%20Rinitha%20Rajith%2C%20age%2018%2C%2034%20matches%0D%3Cbr%3E%0D%3Cbr%3E7%20Samaira%20Dharnidharka%2C%20age%2017%2C%2053%20matches%0D%3Cbr%3E%0D%3Cbr%3E8%20Vaishnave%20Mahesh%2C%20age%2017%2C%2068%20matches%0D%3Cbr%3E%0D%3Cbr%3E9%20Lavanya%20Keny%2C%20age%2017%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E10%20Siya%20Gokhale%2C%20age%2018%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E11%20Indhuja%20Nandakumar%2C%20age%2018%2C%2046%20matches%3C%2Fp%3E%0A
The specs

Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now

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

Updated: February 24, 2025, 1:15 PM