Explainer: Why might the T20 World Cup be moved to the UAE?

The ICC board have instructed their management to focus on preparing to deliver the 2021 Twenty20 World Cup in the UAE.

This country has long been on standby for such an outcome, pending the Covid crisis in India.

India is scheduled to host the event, starting in October, but a decision will be made this month on whether to move it out of the country.

The tournament has been postponed once, with the coronavirus meaning it could not be played last year in Australia, the original hosting-rights holders.

Why UAE?

India more or less severed ties with UAE cricket between 2000 and 2018, with their national team playing just a brief one-day international series in 2005 to launch Zayed Cricket Stadium during that time.

Now, though, the two cricket boards have an increasingly fruitful special relationship.

That started when the Board of Control for Cricket in India switched the 2018 Asia Cup to Dubai and Abu Dhabi – essentially to accommodate fixtures against Pakistan. It took root further during the successful staging of the 2020 IPL season in the Emirates.

During that tournament, the BCCI and Emirates Cricket Board signed a hosting agreement to formalise the relationship between the two countries.

It meant the prospect of India staging more cricket in the UAE was heightened.

So when the health situation in India worsened in recent months, it increased the likelihood of switching matches to these shores.

First, that took the form of the remainder of the suspended 2021 IPL season, which will restart in the UAE in September. And now it seems probable that a similar fate will happen with the T20 global showpiece.

How do India retain hosting rights?

In confirming that they are pressing ahead with plans to switch to the UAE, the ICC said “the BCCI will remain the hosts of the event regardless of where the event is played”.

That might seem odd: if matches are in the UAE, surely they are the hosts?

However, it means that India will retain control of staging the matches and, crucially, revenue from it.

Each individual match at the T20 World Cup is said to be worth up to around $300,000 to the hosting board.

As such it was never going to be likely India would cede that income – although there will have to be at least some sort of revenue sharing, meaning ECB will still likely profit to some extent.

Will there be crowds?

It is safe to assume the ICC will want fans to be in attendance at the World Cup, and that does seem possible if the event is staged in the UAE.

The Pakistan Super League will proceed behind closed doors this month. That is understandable, given the extremely short timeframe the organisers had to plan the switch from Karachi to Abu Dhabi.

With so many other logistical issues that needed addressing first, it made sense that the extra burden of supporter attendance was left out of the proposal for staging the PSL.

However, major sport in the UAE is starting to welcome back spectators. Football’s President’s Cup final was played in front of a limited crowd in Al Ain last month.

And fans will be permitted to attend football World Cup qualifiers this month, up to a 30 per cent capacity, and provided they are full vaccinated and have a negative PCR test from within 48 hours.

Cricket fans head for the second Test between India and England in Chennai. AFP
A fan of the Indian cricket team before the second Test between India and England outside the M.A. Chidambaram Cricket Stadium in Chennai. AFP
A fan of the Indian cricket team gets tri-colours painted on his face before the second Test between India and England outside the M.A. Chidambaram Cricket Stadium in Chennai. AFP
A fan of India gets tri-colours painted on the hands before the second Test between India and England outside the M.A. Chidambaram Cricket Stadium in Chennai. AFP
A fan of Indian cricket team with tri-colours painted on his face cheers before the second Test between India and England outside the M.A. Chidambaram Cricket Stadium in Chennai. AFP
Fans holding the India flag cheer before the second Test between India and England outside the M.A. Chidambaram Cricket Stadium in Chennai. AFP
Spectators holding banners cheer before the second Test between India and England outside the M.A. Chidambaram Cricket Stadium in Chennai. AFP
Fans of India queue up before the second Test. AFP

What will the calendar look like?

The groundsmen of the UAE will have their work cut out over the next few months.

First the PSL is set to be played to a conclusion in Abu Dhabi this month.

That will see 20 T20 matches played at the Zayed Cricket Stadium over the space of around 17 days.

If the IPL and World Cup come here from September, that will account for more than 70 matches.

UAE have a proven track record for delivering a high volume of matches across their three established venues in Abu Dhabi, Sharjah and Dubai.

So staging those matches would certainly be doable. Preliminary round matches involving the likes of Scotland, Netherlands, Papua New Guinea, Ireland, Namibia and Oman would be well suited to the grounds at the ICC Academy in Dubai, and on the outer fields in Abu Dhabi.

However, the ICC have said they are looking at an extra option to ease the load.

Sanju Samson, the Rajasthan Royals batsman. Courtesy Rajasthan Royals
Sanju Samson, the Rajasthan Royals batsman. Courtesy Rajasthan Royals
Rajasthan Royals trained at the ICC Academy in Dubai in the build-up to the IPL. Courtesy Rajasthan Royals twitter / @rajasthanroyals
Rajasthan Royals trained at the ICC Academy in Dubai. Courtesy Rajasthan Royals twitter / @rajasthanroyals
Kings XI Punjab's Mohammad Shami during training in Dubai. Courtesy Mohammad Shami twitter / @MdShami11
Mayank Agarwal began training in Dubai. Courtesy Mayank Agarwal twitter / @mayankcricket
Mandeep Singh prepares for his first training session in Dubai. Courtesy Kings XI Punjab twitter / @lionsdenkxip
Mayank Agarwal began training at the ICC Academy in Dubai. Courtesy Kings XI Punjab twitter / @lionsdenkxip
Mayank Agarwal during training at the ICC Academy in Dubai. Courtesy Mayank Agarwal twitter / @mayankcricket

Where else in the region?

The ICC said they are pressing ahead with planning for the event in UAE, “with the possibility of including another venue in the Middle East”.

India had proposed nine venues for the T20 World Cup, which seems unworkable given the Covid-related problems that travel created during the IPL.

Cross-border, quarantine-free travel could be problematic if the ICC are considering other options in the region.

In an ideal situation, Oman Cricket Academy in Al Amerat, just outside Muscat, would appear to fit the ICC's criteria.

The scenic venue has superb playing and practice facilities, and has staged ODI and T20I cricket, although it has no permanent spectator facilities.

Qatar has a 13,000-seater cricket stadium. Saudi Arabia has one cricket oval of note, and plans to develop the sport, but would be unlikely to be considered.

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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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.

Education: Sagesse University, Beirut, Lebanon, in 2005.

Biog:

Age: 34

Favourite superhero: Batman

Favourite sport: anything extreme

Favourite person: Muhammad Ali

Guardians%20of%20the%20Galaxy%20Vol%203

%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

FINAL LEADERBOARD

1. Jordan Spieth (USA) 65 69 65 69 - 12-under-par
2. Matt Kuchar (USA) 65 71 66 69 - 9-under
3. Li Haotong (CHN) 69 73 69 63 - 6-under
T4. Rory McIlroy (NIR) 71 68 69 67 - 5-under
T4. Rafael Cabrera-Bello (ESP) 67 73 67 68 - 5-under
T6. Marc Leishman (AUS) 69 76 66 65 - 4-under
T6. Matthew Southgate (ENG) 72 72 67 65 - 4-under
T6. Brooks Koepka (USA) 65 72 68 71 - 4-under
T6. Branden Grace (RSA) 70 74 62 70 - 4-under
T6. Alexander Noren (SWE) 68 72 69 67 - 4-under

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THE SPECS

2020 Toyota Corolla Hybrid LE

Engine: 1.8 litre combined with 16-volt electric motors

Transmission: Automatic with manual shifting mode

Power: 121hp

Torque: 142Nm

Price: Dh95,900

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Company profile

Name: Steppi

Founders: Joe Franklin and Milos Savic

Launched: February 2020

Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year

Employees: Five

Based: Jumeirah Lakes Towers, Dubai

Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings

Second round raised Dh720,000 from silent investors in June this year

Volvo ES90 Specs

Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)

Power: 333hp, 449hp, 680hp

Torque: 480Nm, 670Nm, 870Nm

On sale: Later in 2025 or early 2026, depending on region

Price: Exact regional pricing TBA

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

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Know before you go

Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
If you’re driving, make sure your insurance covers Oman.
By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

Anxiety and work stress major factors

Anxiety, work stress and social isolation are all factors in the recogised rise in mental health problems.

A study UAE Ministry of Health researchers published in the summer also cited struggles with weight and illnesses as major contributors.

Its authors analysed a dozen separate UAE studies between 2007 and 2017. Prevalence was often higher in university students, women and in people on low incomes.

One showed 28 per cent of female students at a Dubai university reported symptoms linked to depression. Another in Al Ain found 22.2 per cent of students had depressive symptoms - five times the global average.

It said the country has made strides to address mental health problems but said: “Our review highlights the overall prevalence of depressive symptoms and depression, which may long have been overlooked."

Prof Samir Al Adawi, of the department of behavioural medicine at Sultan Qaboos University in Oman, who was not involved in the study but is a recognised expert in the Gulf, said how mental health is discussed varies significantly between cultures and nationalities.

“The problem we have in the Gulf is the cross-cultural differences and how people articulate emotional distress," said Prof Al Adawi.

“Someone will say that I have physical complaints rather than emotional complaints. This is the major problem with any discussion around depression."

Daniel Bardsley

Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).