A fixture that was feared to be a potential tinderbox turned into a damp squib as India outplayed Pakistan in the Asia Cup in Dubai.
For those whose job it was to police the game, it was ideal. But as a sporting spectacle, it underwhelmed. The atmosphere was more flat than febrile.
The complete lack of jeopardy made for an absence of tension in the stands – which were not even full for the majority of the game.
That had always felt likely to be the case, anyway. Fixtures between these two sides might always be hotly anticipated. But when staged in Dubai, they are usually played out in good humour between the opposing fans.
This time was a little different, though. Political tensions between the two countries have been acute since the attack in Indian administered Kashmir six months ago.
Many had not wanted – or expected – the game to go ahead, and throughout the day, #BoycottAsiaCup and #BoycottINDvPAK had been trending on social media.
Dubai Police had publicly announced security measures the day before the game, and in the hours leading up to the start, the message was repeated.
A public safety alert was sent to all mobile phones in the vicinity of Dubai Sports City. “Your adherence to the instructions of the police and private security is a means to protect everyone,” the message read.
In the fifth over of the second innings, at 9pm, a second missive arrived by the same means. “We remind everyone to comply with the instructions and guidelines issued by the police and private security, to adhere to the designated exit routes,” it said.
Yes, it had already reached the point where people would have been making their exit plan, so far ahead of the game were India.
The fact they were chasing as much as 128-9 was thanks largely to a brief but effective show of resistance by Shaheen Afridi.
The tailender hit four sixes in his 16-ball cameo at the end of the Pakistan innings. It brought him 33 not out, and at least notionally gave him and his fellow bowlers something to bowl at.
But when Abhishek Sharma then dished out the same sort of treatment to Shaheen that the tall left-armer had just meted out to Hardik Pandya, Pakistan’s hopes seemed immediately forlorn again.
Abhishek made 31 in 13 balls, which included two remarkable sixes off Shaheen. Even though he was there for a good time rather than a long time, he set the tone for a rampant display by India in the chase.
It was hardly a tough examination. India’s spinners had ensured that would be the case: Axar Patel, Varun Chakravarthy and Kuldeep Yadav took 6-60 in 12 overs between them.
The latter was again the pick, adding 3-18 to the 4-7 he had taken in India’s opening match thrashing of the UAE.
After the flier Abhishek gave them in response, all India had to do was cruise. Without raising the pulses of those who stuck around to see it, Suryakumar Yadav (47 not out) took his India side to a seven-wicket win with 25 balls to spare.
MATCH INFO
Manchester United 1 (Rashford 36')
Liverpool 1 (Lallana 84')
Man of the match: Marcus Rashford (Manchester United)
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Scoreline:
Cardiff City 0
Liverpool 2
Wijnaldum 57', Milner 81' (pen)
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
How to report a beggar
Abu Dhabi – Call 999 or 8002626 (Aman Service)
Dubai – Call 800243
Sharjah – Call 065632222
Ras Al Khaimah - Call 072053372
Ajman – Call 067401616
Umm Al Quwain – Call 999
Fujairah - Call 092051100 or 092224411
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Fuel consumption: 8.5L/100km
Price: from Dh285,000
On sale: from January 2022
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
