USA's Milind Kumar scored a century against the UAE in the Cricket World Cup League 2. Photo: ECB
USA's Milind Kumar scored a century against the UAE in the Cricket World Cup League 2. Photo: ECB
USA's Milind Kumar scored a century against the UAE in the Cricket World Cup League 2. Photo: ECB
USA's Milind Kumar scored a century against the UAE in the Cricket World Cup League 2. Photo: ECB

Better than Virat Kohli: USA’s Milind Kumar raises ODI average to record 67.73 with ton against UAE


Paul Radley
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The next time Milind Kumar bumps into his former teammate from domestic cricket in India, Virat Kohli, he says he is not going to crow about the record he currently holds over him. Rather, he is more likely to thank him.

The 34-year-old batter made a serene unbeaten century as the United States crushed hapless UAE in Cricket World Cup League 2.

He passed 50 in all four of the league-leading side's matches in the tri-series in Dubai, which has also involved Nepal.

With his knock of 123 on Monday, Milind raised his batting average in One-Day Internationals to 67.73, which is the highest by anyone in the history of the format (of those who have played a minimum of 20 innings).

Next on the list is Ryan ten Doeschate. And after him is the great Kohli, with whom Milind shared a dressing room in both domestic cricket in Delhi, as well as briefly with Royal Challengers Bengaluru in the IPL.

Milind is not exactly on WhatsApp terms with his celebrated former colleague. But he says he does have a good relationship with him, as shown by Kohli’s warmth when they met at the T20 World Cup in the USA.

“We met in the World Cup last year and he asked how everything was going for me,” Milind said.

“He is a good person and whenever I have approached him, he has helped me a lot. While talking about cricket, a lot of things have changed after having a word with him.”

Milind Kumar and Saiteja Mukkamalla, right, scored unbeaten centuries in the CWCL2 match against the UAE. Photo: ECB
Milind Kumar and Saiteja Mukkamalla, right, scored unbeaten centuries in the CWCL2 match against the UAE. Photo: ECB

Milind acknowledges he started out in cricket with the dream of achieving greatness in the blue of India. Instead, he is wearing the darker hue of the USA, and his exploits are coming far away from the fanfare of cricket’s mainstream.

Life might have worked out slightly differently to how he initially foresaw it, but he is grateful for the chances he has been given in his adopted country.

“I picked up the bat to play for the country,” Milind, 34, said. “But there are no ifs or buts; whoever plays better than me deserves it.

“I am not going to say I didn’t have opportunities. I could have scored more to be in the team, but I didn’t. Unluckily, that was not my path, but I am playing for USA now.

“I moved for a better life and better opportunities. It has given me the chance to travel all around the world. In India, when you turn 30, they tell you that you are old, and you start being left out of the main teams.

“I didn’t want that to demotivate me, so I chose a path where it was on me wherever I wanted to play, and what I want to do.”

His latest masterclass was arguably the finest yet of his USA career. When he got to the wicket, they were struggling on 28-3, with the UAE’s new-ball pair of Junaid Siddique and Mohammed Rohid making the most of the early morning assistance.

He then proceeded to share in an outstanding partnership with Saiteja Mukkamalla for the fourth wicket.

Mukkamalla is just 21 years old, yet his 137 not out was already the third ODI century he has made against the UAE. It also won him the player of the match award.

He shared in a unbroken alliance worth 264 with Milind. That is just 11 short of the all-time record, held by India's Ajay Jadeja and Mohammed Azharuddin, for the fourth wicket in ODIs.

Suffice to say, it pushed the game well beyond the reach of the UAE. The home team’s stark decline in this format in recent years has seen them struggle to reach 200 in most matches.

This time around, they could not even make it to 50. They were bowled out for 49, with Rushil Ugarkar taking 5-22.

Milind was happy to have played a part in a win that extends the USA’s lead at the top of CWCL2.

“It motivates you to play for the team and help them out of these tough situations,” Milind said.

“Being consistent is the key for me. Batting at No 5, I have been doing this in first-class cricket also. Now I have managed to do well and I will keep trying to do my best.

“Whatever I have done [so far], I have done, but now I am just enjoying my cricket and doing the best I can do [in whatever time is left in his career].

“I love the game, and I have time left. I have been training well, and doing well in the game, so I am just focused on that.

“Since Pubudu [Dassanayake, the USA coach] has come, we are gelling as a team. The core group has come together and are playing as hard as we can.

“Now, the team is playing as one. Everyone is enjoying it, and when everyone is happy, you get results.”

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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