Salman Agha has reiterated he will not instruct Pakistan’s players to curb their aggression in Sunday’s Asia Cup final against India.
Relations between the two sides threatened to boil over in the aftermath of India’s decision to opt out of post-match handshakes after the first meeting between the sides in this competition.
When they met again in the Super Four phase, the match was littered with angry confrontations, both between players and also involving fans beyond the boundary.
Two Pakistan players were censured by the ICC for their behaviour during the game. Haris Rauf was fined for making inflammatory gestures towards Indian supporters, while Sahibzada Farhan was cautioned for miming shooting a gun when celebrating a half century.
The Pakistan Cricket Board chairman, Mohsin Naqvi, has reportedly offered to pay Rauf’s fine himself. He also twice posted a video on X showing Cristiano Ronaldo performing the same gesture as Rauf, apparently that of a jet exploding mid flight.
Suryakumar Yadav, the India captain, was also fined 30 per cent of his match fee for his comments after the opening win, which included dedicating the result to India’s armed forces.
He further ratcheted up hostilities between the sides when he said after the second win that India-Pakistan cricket matches no longer constitute a rivalry, given how lopsided the results are in India’s favour.
The backdrop means Sunday’s final at Dubai International Stadium will likely be played out in a fraught atmosphere again. But Agha, Pakistan’s captain, said his players will not take a backward step.
“Every player has his own ways,” Agha said. “If a player wants to be aggressive then why not? If you take aggression away from a fast bowler, then there is nothing left.
“All players know how to deal with their emotions. As a captain I give my players a free hand on how to react on the ground, unless or until there is any sort of disrespect.”
Agha said he had never seen a team not shake hands before, and that he felt it was bad for the game.
“I have played competitive cricket since 2007; in all of my cricket career I have never seen teams not shake hands,” Agha said.
“Even my father who has been watching cricket for a lot longer than that said to me he has never seen that happen. In fact, I don't think it has ever happened before.
“Relations have previously been even worse between India and Pakistan yet the teams shook hands. I believe that not shaking hands is not a good thing for cricket.”
The two captains did not partake in a photocall with the trophy on Saturday, as is customary on the day before major finals in international cricket.
The organisers are hopeful it will take place on the day of the match itself, and Agha said he will do what is expected of him, even if Suryakumar does not.
“The Indian captain can do what he wants,” Agha said. “I will fulfil the protocol. If he wants to come to the photo shoot that's fine, if he doesn’t then that’s up to him, we can’t do anything about it.”
Despite Agha’s combative statements, India are the strong favourites for the final. They have won all six of their matches so far in the competition, including two comprehensive successes against Pakistan.
Morne Morkel, the India bowling coach, said there will be no complacency within their ranks, suggesting the side have yet to play to their potential in the competition.
“We by no means are a finished article, and we know that,” Morkel said.
“But luckily, we have won, and we have won sometimes in ugly fashion, but we will take that. And as a group, we always look to take the learnings and look to improve and [that is the aim] on Sunday.”
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
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01