Fast bowler Neil Wagner was hailed as an "inspiration" on Wednesday after he shrugged off the pain of two broken toes to help bowl New Zealand to victory in the first Test against Pakistan.
A Shaheen Afridi yorker fractured the toes in Wagner's right foot during New Zealand's first innings but, surviving on painkilling injections and grit, he bowled 21 overs in Pakistan's first innings and 28 in the second for a match haul of four wickets.
Wagner crucially removed Fawad Alam for 102 during a marathon 11-over spell late on the fifth day to snuff out Pakistan's hopes of a surprise victory. New Zealand eventually won by 101 runs, 27 balls from the close.
New Zealand captain Kane Williamson said it was an incredible performance, although Wagner's heart was well known within the team.
Pakistan skipper Mohammad Rizwan said: "I just told him [Wagner] he's mad. He's a different guy. His attitude is everything, his aggression is very beautiful."
Pakistan batsman Azhar Ali described his "huge respect" for Wagner. "I said that to him – that's what it means to play for your nation," Azhar said.
"I think he's showing that and he's an inspiration, everyone knows he's got not one, but two, broken toes and he's fighting for his team.
"He was giving 100 per cent and maybe more than that, so I have a huge respect for him."
Williamson said trying to get the most out of Wagner before the painkillers wore off was a unique situation.
"People talk about the size of his heart in terms of what he [normally] does on the cricket field but to have a couple of broken toes, and he's in a lot of pain and going off to get injections and numbing his foot, and we're trying to use him," Williamson said.
"It was very, very special from 'Wags', one the team appreciated. We needed him out there and he delivered."
The win tentatively put New Zealand top of the World rankings and kept alive their chances of making the World Test Championship final.
After a 165-run fifth-wicket stand by Alam and Mohammad Rizwan the Test went into the final session with both sides in with a chance to win. Pakistan needed 158 runs, New Zealand required six wickets and 36 overs remained.
When Kyle Jamieson had Rizwan lbw for 60 and Wagner removed Alam for 102, New Zealand were into the tail as Pakistan folded from 240-4 to be all out for 271.
Tail-enders Afridi and Naseem Shah kept the draw option alive as long as they could, blocking for seven overs in fading light before Naseem was caught and bowled by spinner Mitchell Santner for one, ending Pakistan's resistance.
"We saw an incredible spell from Kyle and Wags together that did turn the match when it was looking likely to run out into a draw," Williamson said, adding that with so much at stake he could not contemplate going defensive.
"For us it was trying to win at all costs. Going into that last session we still clearly had that opportunity, as did Pakistan, but in the context of the Test championship losing while trying to win was still a better bet than anything else.
"It was great coming away with the result and the excitement of finishing so late in the piece obviously adds to that."
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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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