This year’s Abu Dhabi T10 could be boosted by the Pakistan Cricket Board’s decision to permit their players to play in twice as many leagues than in recent years.
The PCB announced on Friday that “all centrally contracted players may seek clearance for up to a maximum of four leagues, including the HBL Pakistan Super League”.
Since 2018, they had been able to apply for release for just two, including the country’s own competition, the PSL.
Last November, no Pakistan players featured in the 10-over league in the UAE capital.
Their absence was despite the fact the PCB had initially issued no objection certificates for them to play in the event.
Mohammed Amir was the first pick in the draft, while many other players were signed to lucrative contracts for the 10-day long competition.
Between them, the players suffered over $1 million (Dh 3.6m) in lost earnings after the NOCs were revoked, with Amir himself having to pass up a contract worth $45,000 to play for Team Abu Dhabi.
Qalandars, a team representing the Lahore-based PSL franchise of the same name, were eventually forced to take the field in Abu Dhabi without any Pakistani players at all.
Despite that, the competition was seen as a success, with the television broadcast audience reportedly up, including significantly so in India, than in the two previous seasons.
The altered PCB policy does not guarantee Pakistani involvement in the T10, though, with the board still able to rule on whether the players could play in the UAE competition or not.
Shaji Ul Mulk, the founder and chairman of the Abu Dhabi T10, says he is hopeful an agreement can be reached that would see Pakistan players involved in the 2020 season.
However, he acknowledged the sole concern for everyone involved is the Covid-19 pandemic.
All of our priority is with dealing with the current crisis
“We are in talks at the moment and we are hopeful of getting the Pakistan players for the T10,” Ul Mulk said.
“Of course, though, all of our priority is with dealing with the current crisis.
"We want to make sure everything is safe, and we will resume our talks in due course.”
The PCB are also understood to be looking into the possibility of rescheduling the final phase of the PSL for some point in November, which could clash with part of the T10.
The T20 competition was called off after it had reached the semifinal stage, on health advice after Alex Hales, the Karachi Kings batsman, had reported symptoms typical of coronavirus.
The management of the Pakistan national team will also be able to rule on whether the players can feature, “with respect to player workload and international commitments” according to the PCB.
They also stated that players who have been retired for 24 months or more – such as Shahid Afridi – will be issued NOCs “unless there are compelling reasons which the PCB will have to provide in writing”.
“I think this is a flexible, balanced and comprehensive NOC policy which addresses as many of the likely scenarios that we will face,” Wasim Khan, the PCB chief executive, said.
“We have given primacy and importance to player workload, international and domestic commitments.
“But at the same time it was important that players are given the opportunities to make additional earnings and develop their skills around the world.
“I am optimistic that moving forward, all the relevant stakeholders will have clarity and a better understanding of the process.
“To ensure that we maintain our relationships with cricket boards around the world, once granted, NOCs will only be revoked if there are any injury concerns, or there are international or domestic playing obligations that need to be fulfilled.”
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Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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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The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Earth under attack: Cosmic impacts throughout history
- 4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon
- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.
- 50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater
- 1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.
- 1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.
- 1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.
-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.
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