• ECB Hawks celebrate winning the game after a Super Over in the Women's All Stars D10 match against ECB Falcons in Sharjah on Monday, April 5. Chris Whiteoak / The National
    ECB Hawks celebrate winning the game after a Super Over in the Women's All Stars D10 match against ECB Falcons in Sharjah on Monday, April 5. Chris Whiteoak / The National
  • ECB Hawks celebrate winning the 10-over exhibition match against Falcons. Chris Whiteoak / The National
    ECB Hawks celebrate winning the 10-over exhibition match against Falcons. Chris Whiteoak / The National
  • Hawks bowler Chamani Seneviratna takes the wicket of Falcons captain Kavisha Kumari in the Super Over. Chris Whiteoak / The National
    Hawks bowler Chamani Seneviratna takes the wicket of Falcons captain Kavisha Kumari in the Super Over. Chris Whiteoak / The National
  • Hawks bowler Chamani Seneviratna took her team to victory in the Super Over. Chris Whiteoak / The National
    Hawks bowler Chamani Seneviratna took her team to victory in the Super Over. Chris Whiteoak / The National
  • Falcons celebrate forcing the Super Over. Chris Whiteoak / The National
    Falcons celebrate forcing the Super Over. Chris Whiteoak / The National
  • Falcons bowler Samaira Dharnidharka takes the wicket of Hawks' Chaya Mughal. Chris Whiteoak / The National
    Falcons bowler Samaira Dharnidharka takes the wicket of Hawks' Chaya Mughal. Chris Whiteoak / The National
  • Falcons captain Kavisha Kumari gathers the ball during the Women's All Stars D10 exhibition match in Sharjah. Chris Whiteoak / The National
    Falcons captain Kavisha Kumari gathers the ball during the Women's All Stars D10 exhibition match in Sharjah. Chris Whiteoak / The National
  • Hawks captain Chaya Mughal directs the field. Chris Whiteoak / The National
    Hawks captain Chaya Mughal directs the field. Chris Whiteoak / The National
  • Hawks veteran Chamani Senevirathne after taking the wicket of Falcons' Mahika Gaur. Chris Whiteoak / The National
    Hawks veteran Chamani Senevirathne after taking the wicket of Falcons' Mahika Gaur. Chris Whiteoak / The National

Future looks bright for UAE women's cricket after youngsters shine in T10 showdown


Paul Radley
  • English
  • Arabic

The title of the exhibition fixture ahead of the Emirates D10 final on Monday night was largely a misnomer.

At the end of it, players from a side known as the ECB Hawks posed in front of a sign proclaiming them champions of the “Women’s All Stars” match.

However, a raft of those involved are still just girls. It is a boon for UAE cricket that many of those who shone in a match broadcast live for the first time are teens with bright futures ahead of them in representative cricket.

Sure, the Hawks eventually won thanks to the canniness of senior players like Chaya Mughal, 34, and Chamani Seneviratna, the 42-year-old former Sri Lanka international, whose nerveless bowling clinched victory.

But they were pushed as close as it was possible to be by a Falcons side led by a 17-year-old captain, Kavisha Kumari, who entrusted key roles in the Super Over to players who were even younger.

Samaira Dharnidharka already has four T20 internationals to her name, despite only turning 14 last month.

The Winchester College schoolgirl turned a match that had seemed lost when she bowled opposition captain Mughal for 27, then picked up a direct hit run out shortly after.

The Dubai-born allrounder, who is one of the quickest bowlers already in the women’s game here, says she has always felt comfortable in the company of older players.

“My dad inspired me [to take up cricket when she was five],” Dharnidharka said. “He was a fan of cricket, and he told me I had a talent for it and I should pursue it.

“Opposite where we lived was a school that hosted cricket, and I went along. The coach told me I had talent, enough to play for India. Obviously, I was like ‘Whoa’, and thought it was amazing.

“[Since getting into the UAE set up] I’ve never felt intimidated because the senior players have always been welcoming and given me tips how to improve.”

When I think about UAE as a national team, I feel really happy about the future

Dharnidharka batted with another young prodigy for Falcons in the Super Over, which followed the scores being tied at 56 runs apiece in the regulation 10 overs.

Mahika Gaur, 15, is striking for two notable reasons. Firstly, her towering height, and second the passing resemblance of her left-arm pace bowling to her role model Mitchell Starc.

“I do try and intimidate and attack from the first ball as much as I can,” Gaur said. “I can see it sometimes, but not with senior players.”

The England-born seamer, whose two run outs in the final over forced the tie, first came to cricket as a nine year old, a year after moving to Dubai with her family from the UK.

“I was going to badminton, and we used to pass the ICC Academy on the way,” Gaur said.

“I was told about the women’s programme. I went along, and in the first session I was bowling to Chaya in the indoor nets. I loved it and stopped badminton straight away so I could play cricket instead.”

According to Mughal, the captain of the winning side, the emergence of so many young players means the future is bright for the game in the Emirates.

“When I think about UAE as a national team, I feel really happy about the future,” Mughal said.

“UAE has got talent. The only thing the girls have to do is to back themselves. And whenever they get opportunities like this, they have to deliver on it.

“Whether you get one over to bowl, or two balls to face, just do it. Girls are coming up who are not frightened or scared.

“It doesn’t matter if it is a senior player or a junior against them, they are just ready to do it. And when they play more matches, they get more confidence.

“The men have played many matches, and this was our first chance. It was a really exciting game, with a Super Over at the end.

"I am sure we will get more chance to play and showcase our talent on a larger scale like this.”

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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Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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