The UAE’s oldest amateur cricket club hope to begin their 50th anniversary celebrations with a trophy when they play at the Chiang Mai Sixes next week.
Darjeeling, the Dubai-based club, will have their work cut out at the six-a-side tournament in Thailand, though.
They have been drawn in a group that includes a side that is made up of a few former Bangladesh Test captains, including Naimur Rahman, who led Bangladesh in their first Test, against India in 2000.
As such, Stuart Matthewson, the Darjeeling spin bowler and tour manager, says the Darjeeling side, which include part-time cricketers from Dubai, Abu Dhabi, and one flying in from New Zealand, have revised down their expectations.
“It is our 50th anniversary and we would like to win some silverware,” Matthewson said. “Winning the cup, we don’t really have a chance, but the shield is a realistic target.
“This is our main event of the year. From a club perspective, we have supported the [Chiang Main] tournament for 32 years, one of three teams to have featured in every tournament.”
The Chiang Mai competition involves sides from most of cricket’s established nations, as well as teams from Bahrain, Greece, Indonesia and Japan.
The tour is the main feature of Darjeeling’s annual calendar, and carries special significance this year as the club celebrates its half-century.
Later in 2019, Darjeeling also have their own home six-a-side event planned at the ICC Academy, followed by a gala dinner on the QE II, which is also 50 this year.
“In some clubs’ histories, 50 is a tiny number, but for a transient country such as the UAE where people come and go, the Darjeeling legacy has lived on and has become an institution in cricketing circles,” Matthewson said.
“From humble beginnings in the sandy wastes on the outskirts of a growing Dubai in 1969, before the forming of the current UAE, the club now has a strong membership with a passion for fair play and youth development.
“Today we continue to enjoy our cricket at the ICC Academy, as our current home ground, and play at various other grounds across the UAE both in Dubai and Abu Dhabi.”
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Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.
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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
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