Given the current restrictions on movement and social gatherings, CP Rizwan’s birthday celebrations will be muted when he turns 32 on Sunday.
In all likelihood, it will be similar to most other days in the recent past. Which is, a day at the office, followed by some throw-downs from his wife Fathima in the front room of their apartment in Sharjah.
Anything for a fix of cricket, for a player who had hoped to be in the process of nailing down his place in the UAE national team at the moment.
"It is a little difficult," Rizwan said of the coronavirus-enforced absence of cricket. "We are missing it obviously because it is such a big part of our routine.
“Playing domestic cricket, preparing with the UAE team, it is all a major miss. But we do still interact.
“And my wife helps me with throw-downs, so at least I can do something. It is only quite a light ball, so we haven’t broken anything yet.”
The couple married in 2015. Fathima knew little of cricket until then.
Within two years she had given up her job in teaching in order to support Rizwan’s cricket career, and now rarely misses a game.
“She didn’t follow cricket at all before we were married,” Rizwan said. “Since then, she had really got into it, started coming to matches, and now she gives me advice. She tells me I shouldn’t be throwing my wicket away.
“She has been to so many domestic matches and stayed late in the night, watching me play. Now she’s started enjoying the game.”
Rizwan debuted for the national team at the start of 2019, having been a prolific run-scorer in domestic cricket for some time previous to that.
He has been in and out of the side in the time since, and he says he has been frustrated at failing to make the sort of scores that would cement his place in the XI.
“I felt really happy that all the toil in domestic cricket, and all the hard work that nobody was seeing – in the night, after work, running on the beach – was being rewarded,” he said of being selected for UAE.
“I felt really blessed. But I’m not satisfied. I want to do well for UAE, and win matches for them. I’ve been getting starts, but I’m still awaiting a big knock. Inshallah it will come.”
Rizwan might have been part of the same Kerala Ranji Trophy squad as Sanju Samson back in his native India, but he has a deep affinity with UAE, too.
His father has lived in the country for 35 years. Rizwan was brought to live in Sharjah when he was two, having been born in India, while his two younger sisters were both born in the emirate.
He left to pursue engineering studies in Kochi, but returned in 2014, after landing a job with the Bukhatir Group.
“When I was still studying in India, I used to come here for every vacation,” Rizwan said.
“When Ahmed Raza [now the UAE captain] was young and new to the national team, I remember I used to go from my home to the Sharjah Stadium to see UAE practicing.
“I would give throw-downs for Ahmed Raza. We still talk about that. They are good memories, and now we are teammates.
“Now, after all this time, he is still leading from the front, in terms of fitness standards and everything. All the youngsters look up to him.”
His day job as an electrical engineer for Eastern International, in the construction industry, means he has not been confined to his home like many other people in recent weeks.
“Even during the lockdown period I have been working, and I have to focus on my cricket after that,” he said. “It hasn’t been a worry. To be frank, our building has 32 floors and only our office is working, so it feels like we are in isolation, too.
“Since everyone is still working in construction we have no complaints. In a way, it is good. The government has this policy and we are happy to adhere to it.”
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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
The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
The UN General Assembly President in quotes:
YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”
PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”
OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”
REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”
British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):
1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)
2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)
3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)
4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)
5. Nico Hulkenberg (GER/Renault) 1:29.480 (14)
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Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
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Based: Dubai, UAE
Sector: HealthTech / MedTech
Size: 300 employees
Funding: $22.6 million (as of September 2018)
Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC
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Founder: Badr Ward
Launched: 2014
Employees: 60
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Date started: December 24, 2018
Founders: Omer Gurel, chief executive and co-founder and Edebali Sener, co-founder and chief technology officer
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