Dale Steyn dismissed Ahmed Shehzad to set the well-set batsman back and which triggered a collapse in Abu Dhabi. Satish Kumar / The National
Dale Steyn dismissed Ahmed Shehzad to set the well-set batsman back and which triggered a collapse in Abu Dhabi. Satish Kumar / The National
Dale Steyn dismissed Ahmed Shehzad to set the well-set batsman back and which triggered a collapse in Abu Dhabi. Satish Kumar / The National
Dale Steyn dismissed Ahmed Shehzad to set the well-set batsman back and which triggered a collapse in Abu Dhabi. Satish Kumar / The National

‘Intensity’ of Dale Steyn and Proteas sparks Pakistan collapse


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ABU DHABI // Dale Steyn picked up just one wicket, but it took only one over from him to change the mood and complexion of the third ODI at the Sheikh Zayed Stadium last night.

Ahmed Shehzad had hurled Pakistan into a blistering start as they chased South Africa’s workmanlike 259. They had reached 50 in the eighth over and Shehzad had creamed seven pristine boundaries off Morne Morkel and Lonwabo Tsotsobe. The chase looked a doddle.

But having served notice in a threatening first over to Mohammad Hafeez, Steyn dismissed Shehzad in his second and as swiftly as their hopes had inflated, they were now punctured.

Imran Tahir, Morkel and Ryan McLaren all picked up more wickets as Pakistan duly combusted, but the match was effectively decided with Steyn’s intervention, South Africa ultimately cruising to a 68-run victory and a 2-1 series lead.

“Steyn is a wonderful bowler; he’s close to perfect,” De Villiers said. “He brings in intensity to the team and he ups the pace of the game. He brings this intensity which is irreplaceable.”

De Villiers’ messages before the game to his batsmen, urging them to buckle down and sweat out some substantial scores, had worked. Five of the top six got at least 34, notably Faf du Plessis. Under pressure after a series of low scores, Du Plessis moved up to No 3 and made a punchy half-century to give South Africa early impetus.

“Faf was under pressure to perform and that’s how big players perform,” De Villiers said.

JP Duminy and De Villiers himself worked a subtle but critical 70-run partnership full of hard running to take advantage and take South Africa to a solid score. “We want to come with the same kind of energy in the next match to win the series here itself, in the next ODI,” De Villiers said.

osamiuddin@thenational.ae

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Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

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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How much do leading UAE’s UK curriculum schools charge for Year 6?
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  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
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  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

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Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.

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