• ECB Blues' Chirag Suri bats during the opening match of the Emirates D10 tournament against Dubai Pulse Secure (DPS) at the ICC Academy in Dubai on Friday. Chris Whiteoak / The National
    ECB Blues' Chirag Suri bats during the opening match of the Emirates D10 tournament against Dubai Pulse Secure (DPS) at the ICC Academy in Dubai on Friday. Chris Whiteoak / The National
  • ECB Blues' Vriitya Aravind hits a four during the match against DPS in the Emirates D10 tournament on Friday. Chris Whiteoak / The National
    ECB Blues' Vriitya Aravind hits a four during the match against DPS in the Emirates D10 tournament on Friday. Chris Whiteoak / The National
  • DPS' Fahad Tariq takes the wicket of ECB Blues' Rohan Mustafa on Friday. Chris Whiteoak / The National
    DPS' Fahad Tariq takes the wicket of ECB Blues' Rohan Mustafa on Friday. Chris Whiteoak / The National
  • Abu Dhabi team coach Dougie Brown at the Emirates D10 on Friday. Chris Whiteoak / The National
    Abu Dhabi team coach Dougie Brown at the Emirates D10 on Friday. Chris Whiteoak / The National
  • The umpire signals a six during the match between the ECB Blues and DPS in the Emirates D10 on Friday. Chris Whiteoak / The National
    The umpire signals a six during the match between the ECB Blues and DPS in the Emirates D10 on Friday. Chris Whiteoak / The National
  • ECB Blues' Vriitya Aravind hits a six on Friday. Chris Whiteoak / The National
    ECB Blues' Vriitya Aravind hits a six on Friday. Chris Whiteoak / The National
  • ECB Blues' Vriitya Aravind top-scored with 83 against Dubai at the Emirates D10. Chris Whiteoak / The National
    ECB Blues' Vriitya Aravind top-scored with 83 against Dubai at the Emirates D10. Chris Whiteoak / The National
  • ECB Blues' Vriitya Aravind plays a ramp shot in Dubai on Friday. Chris Whiteoak / The National
    ECB Blues' Vriitya Aravind plays a ramp shot in Dubai on Friday. Chris Whiteoak / The National
  • Vriitya Aravind celebrates his 50. Chris Whiteoak / The National
    Vriitya Aravind celebrates his 50. Chris Whiteoak / The National
  • ECB Blues' Vriitya Aravind against Dubai Pulse Secure. Chris Whiteoak / The National
    ECB Blues' Vriitya Aravind against Dubai Pulse Secure. Chris Whiteoak / The National
  • ECB Blues' Muhammad Usman is bowled by Shafaqat Ali on Friday. Chris Whiteoak / The National
    ECB Blues' Muhammad Usman is bowled by Shafaqat Ali on Friday. Chris Whiteoak / The National
  • ECB Blues' Muhammad Usman is bowled by Dubai's Shafaqat Ali. Chris Whiteoak / The National
    ECB Blues' Muhammad Usman is bowled by Dubai's Shafaqat Ali. Chris Whiteoak / The National
  • ECB Blues' Chirag Suri walks off after being caught on Friday. Chris Whiteoak / The National
    ECB Blues' Chirag Suri walks off after being caught on Friday. Chris Whiteoak / The National
  • Dubai's Fahad Tariq after taking the wicket of ECB Blues' Rohan Mustafa. Chris Whiteoak / The National
    Dubai's Fahad Tariq after taking the wicket of ECB Blues' Rohan Mustafa. Chris Whiteoak / The National

Emirates D10 tournament off to a thrilling start with a tie in Dubai - in pictures


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The new Emirates D10 tournament got off to an exciting start at the ICC Academy in Dubai on Friday.

The Emirates Cricket Board Blues were the favourites in their opening match against Dubai Pulse Secure (DPS) despite players just returning from the pandemic-enforced break. After all, their side was brimming with national team players.

But the unpredictability of the 10-over format came to the fore as the match ended in a tie. The Blues posted 126/3 thanks mainly to Vriitya Aravind's scintillating 83 not out from just 29 balls after openers Rohan Mustafa and Chirag Suri fell in the second over.

The Blues must have thought they had enough. But almost all DPS batsmen put pressure on ECB players, who showed signs of rust.

Seamer Mohammad Ayaz bowled the final over, defending 18 runs. He was hit for two boundaries off the first three balls, with the second ball a wide that leaked two extra runs.

The Blues could have secured victory with three needed from the final ball but a sloppy bit of fielding saw the keeper miss a run out chance and allow the opposition to complete two runs and secure a tie.

However, ECB Blues were declared winners on the boundary countback rule, having hit 19 compared to DPS' 15.

The tournament features five teams representing the country's respective cricket councils.

The Emirates D10 has 34 matches in total, running until Friday, August 7.

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Profile of Bitex UAE

Date of launch: November 2018

Founder: Monark Modi

Based: Business Bay, Dubai

Sector: Financial services

Size: Eight employees

Investors: Self-funded to date with $1m of personal savings

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Long read

Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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 CLOWN OF GAZA

Director: Abdulrahman Sabbah 

Starring: Alaa Meqdad

Rating: 4/5