Pakistan's captain Babar Azam during a practice session at the Gaddafi Stadium in Lahore ahead of the tours of South Africa and Zimbabwe. AFP
Pakistan's captain Babar Azam during a practice session at the Gaddafi Stadium in Lahore ahead of the tours of South Africa and Zimbabwe. AFP
Pakistan's captain Babar Azam during a practice session at the Gaddafi Stadium in Lahore ahead of the tours of South Africa and Zimbabwe. AFP
Pakistan's captain Babar Azam during a practice session at the Gaddafi Stadium in Lahore ahead of the tours of South Africa and Zimbabwe. AFP

Babar Azam eyes Virat Kohli's No1 ODI ranking as Pakistan take on South Africa


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Pakistan captain Babar Azam will have a couple of targets in mind when his team take on South Africa in the three-match ODI series which starts in Centurion on Friday.

The Proteas will be severely depleted from the third ODI onwards, owing to the Indian Premier League commitments of their star players. That should make Pakistan the favourites, especially in the subsequent four-match T20 series.

But before that Babar will be eyeing a personal milestone. The 26-year-old is just 20 ranking points behind top-ranked ODI batsman Virat Kohli. The India captain scored two fifties in the three-match ODI series against England to be placed at 857 ranking points in ICC's list for 50-over batsmen.

Babar last played one-day cricket in November and had been in vintage up until then. In his last 10 innings, Babar has scored three centuries and as many fifties.

He is currently on 837 points, with a superlative career ODI average of 55.9. If he maintains his run-scoring pace, Babar has every chance of overtaking Kohli as the top-ranked ODI batsman in the world.

  • Temba Bavuma, South Africa's first black African captain, during training ahead of the first ODI against Pakistan at SuperSport Park in Pretoria. Getty
    Temba Bavuma, South Africa's first black African captain, during training ahead of the first ODI against Pakistan at SuperSport Park in Pretoria. Getty
  • Junior Dala of South Africa during South Africa's training at SuperSport Park. Getty
    Junior Dala of South Africa during South Africa's training at SuperSport Park. Getty
  • David Miller during fielding practice in Pretoria. Getty
    David Miller during fielding practice in Pretoria. Getty
  • David Miller during a training session at SuperSport Park. Getty
    David Miller during a training session at SuperSport Park. Getty
  • South Africa coach Mark Boucher during training. Getty
    South Africa coach Mark Boucher during training. Getty
  • South Africa prepare for the three-match ODI series against Pakistan at SuperSport Park. Getty
    South Africa prepare for the three-match ODI series against Pakistan at SuperSport Park. Getty
  • Beuran Hendricks and Janneman Malan of South Africa during training. Getty
    Beuran Hendricks and Janneman Malan of South Africa during training. Getty
  • Aiden Markram of South Africa trains at SuperSport Park. Getty
    Aiden Markram of South Africa trains at SuperSport Park. Getty
  • South Africa pacer Lungi Ngidi trains. Getty
    South Africa pacer Lungi Ngidi trains. Getty

And if he does that, Babar could hold on to that position for a sizeable period as India are not scheduled to play ODI cricket for the foreseeable future.

Meanwhile, South Africa return to the format for the first time in a year with a history-making new captain at the helm and their sights set on the 2023 World Cup.

The Proteas have not played an ODI since completing a 3-0 home series win against Australia in March 2020.

Following that series, South Africa went to India but the tour was aborted because of the Covid-19 pandemic.

A planned series against England last December was then postponed after two members of the touring party tested positive for coronavirus – results which later were declared as false positives.

As a result, South Africa have yet to secure their first points in the World Cup Super League which decides which seven teams join hosts India as automatic qualifiers for the 2023 World Cup.

The Proteas and the Netherlands are the only teams who have yet to play a match in the 13-team league.

Seven teams already have three or more wins, so South Africa, under new captain Temba Bavuma, will be seeking to make up ground when they play Pakistan at SuperSport Park.

South Africa will be at full strength for the first two matches but will be without five leading players – Quinton de Kock, Kagiso Rabada, Lungi Ngidi, David Miller and Anrich Nortje – for the third match because of IPL commitments.

The one-day and T20 matches will be split between Centurion and Johannesburg, with the teams staying in a bio-secure location convenient to both venues.

April is unusually late for cricket matches to be played in South Africa.

Shorter days and autumnal weather could affect conditions at two grounds where batsmen usually thrive on hard, true pitches.

Bavuma said his only experience of playing in April was in a domestic T20 competition.

"It seemed to suit seam bowling a bit more, with the ball swinging," said Bavuma, his country's first black African skipper.

"But the wickets still become favourable for batting, even though the challenge is a bit more with the seam."

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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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