Fast bowlers Shaheen Afridi and Hasan Ali took four wickets each as Pakistan seized control of the first Test against Zimbabwe on the opening day at the Harare Sports Club on Thursday.
Pakistan bowled out Zimbabwe for 176 and magnified the advantage by reaching 103 without loss in reply.
Ali and Afridi bowled with discipline, while the hosts didn’t apply themselves well enough on a good batting pitch with soft dismissals.
Ali, who varied his deliveries admirably, set the tone for Pakistan before lunch by making Zimbabwe opener Kevin Kasuza play onto his stumps on 14, and stand-in skipper Brendan Taylor edge to the slips on 5 while chasing a wide delivery. Reduced to 30-4, Zimbabwe limped to lunch on 59-4.
After lunch, debutant Roy Kaia fell for 48 when Ali trapped him with a yorker after bombarding the newcomer with short-pitched balls. The other Zimbabwe batsman making his debut, Milton Shumba, was run out for 27. The newcomers combined for a team-best 59-run stand.
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Pakistan T20 ratings v Zimbabwe
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Regis Chakabva was Ali's fourth wicket when he edged a full delivery on 19 to third slip.
The much quicker Afridi removed the other opener, Prince Masvaure, to a catch in the slips, and wiped out the tail clean-bowling the last three — Tendai Chisoro (9), Blessing Muzarabani (14), and Richard Ngarava (1) just before tea.
Afridi had 4-43 and Ali 4-53.
In reply, openers Abid Ali (56 not out) and Imran Butt (43 not out) looked assured on a placid wicket and will seek to give their side a big first-innings lead when play resumes on the second day.
Zimbabwe, already missing three experienced players for the two-Test series, saw captain Sean Williams fail to recover from a soft-tissue injury on the eve of the match.
Pakistan handed a debut to bowling all-rounder Sajid Khan.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
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
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
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Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
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Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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