• Virat Kohli of India picks up the series trophy after Australia won the third and final match in Sydney by 12 runs on Tuesday. India clinched the series 2-1. Getty
    Virat Kohli of India picks up the series trophy after Australia won the third and final match in Sydney by 12 runs on Tuesday. India clinched the series 2-1. Getty
  • Adam Zampa of Australia celebrates with wicketkeeper Matthew Wade after taking the wicket of Hardik Pandya in Sydney. EPA
    Adam Zampa of Australia celebrates with wicketkeeper Matthew Wade after taking the wicket of Hardik Pandya in Sydney. EPA
  • Virat Kohli made a valiant 85 at the Sydney Cricket Ground. Getty
    Virat Kohli made a valiant 85 at the Sydney Cricket Ground. Getty
  • Hardik Pandya after being dismissed by Adam Zampa. EPA
    Hardik Pandya after being dismissed by Adam Zampa. EPA
  • Australia's Daniel Sams misses a catch in the outfield. Reuters
    Australia's Daniel Sams misses a catch in the outfield. Reuters
  • Mitchell Swepson of Australia picked up three wickets against India in Sydney. EPA
    Mitchell Swepson of Australia picked up three wickets against India in Sydney. EPA
  • Australia's Matthew Wade blasted 80 from 53 balls in Sydney. AFP
    Australia's Matthew Wade blasted 80 from 53 balls in Sydney. AFP
  • Washington Sundar picked up two wickets on Tuesday. Getty
    Washington Sundar picked up two wickets on Tuesday. Getty

Australia win Sydney T20 to end India's unbeaten run - in pictures


  • English
  • Arabic

India captain Virat Kohli's 85 went in vain as Australia won the third and final T20 in Sydney by 12 runs to avoid a series whitewash.

Chasing 187 to sweep the three-match series, Kohli kept India in the hunt before falling in the penultimate over in the first full-capacity cricket match in Australia since the Covid-19 outbreak.

The result ended India's run of 10 consecutive wins in T20s.

Both sides were guilty of sloppy fielding and poor catching and Kohli was one of the beneficiaries.

Steve Smith dropped him when Kohli was on nine, and Andrew Tye spilled a return catch when the batsman, who also survived a stumping opportunity, was on 19.

Leg-spinner Mitchell Swepson (3-23), who dismissed Sanju Samson and Shreyas Iyer in his final over, was declared man-of-the-match.

Earlier, Matthew Wade smashed a career-best 80 as he and Glenn Maxwell powered Australia to 186-5.

Captain Aaron Finch returned from a hip injury to score a duck and Smith made 24 before becoming spinner Washington Sundar's second victim.

Maxwell joined Wade the middle and started playing his trademark reverse sweeps and switch hits.

Some sloppy bit of cricket did not help the tourists either. Maxwell was caught at 18 at midwicket but was recalled after replays confirmed spinner Yuzvendra Chahal had overstepped.

There was another moment of controversy. Kohli was denied a review for signalling too late on a not out decision against Wade that would have been overturned by the TV umpire if the challenge had been made within the stipulated 15 seconds.

Wade, who was on 50 when he was hit on the pads, told the on-field umpire that the replay was already being shown on the stadium screen when Kohli confirmed he wanted to refer the decision, and the TV umpire agreed. Broadcaster Foxtel said India took 17 seconds to ask for the review.

Deepak Chahar dropped Maxwell on 46 in the deep and Chahal spilled another chance with Shardul Thakur being the luckless bowler on both occasions.

T Natarajan eventually bowled Maxwell for 54 off 36 balls.

Australia had won the preceding ODI series 2-1. The teams will now lock horns in a four-Test series starting on December 17 at Adelaide.

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FIXTURES

December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm

December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm

December 30
3rd/4th place play-off, 5pm
Final, 7pm

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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

Pathaan
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Siddharth%20Anand%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Deepika%20Padukone%2C%20John%20Abraham%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A

Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3

The%20US%20Congress%2C%20explained
%3Cp%3E-%20US%20Congress%20is%20divided%20into%20two%20chambers%3A%20the%20House%20of%20Representatives%20and%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20435%20members%20make%20up%20the%20House%2C%20and%20100%20in%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20A%20party%20needs%20control%20of%20218%20seats%20to%20have%20a%20majority%20in%20the%20House%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20Senate%2C%20a%20party%20needs%20to%20hold%2051%20seats%20for%20control%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20event%20of%20a%2050-50%20split%2C%20the%20vice%20president's%20party%20retains%20power%20in%20the%20Senate%3C%2Fp%3E%0A
if you go

The flights

Emirates offer flights to Buenos Aires from Dubai, via Rio De Janeiro from around Dh6,300. emirates.com

Seeing the games

Tangol sell experiences across South America and generally have good access to tickets for most of the big teams in Buenos Aires: Boca Juniors, River Plate, and Independiente. Prices from Dh550 and include pick up and drop off from your hotel in the city. tangol.com

 

Staying there

Tangol will pick up tourists from any hotel in Buenos Aires, but after the intensity of the game, the Faena makes for tranquil, upmarket accommodation. Doubles from Dh1,110. faena.com

 

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The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
COMPANY%20PROFILE
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Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.