Season 12 of the Indian Premier League is not even a week old, but those looking for trends may already be seeing the makings of one.
Kings XI Punjab have become the fourth team in the competition this year to lose a match after winning the toss. Captain Ravichandran Ashwin called right last night and sent Kolkata Knight Riders, the home team, in to bat.
Ashwin must have arrived at his decision after taking a look at the green-tinged pitch at Eden Gardens, imagining the possibility of early breakthroughs.
Well, those early breakthroughs did materialise as Chris Lynn (10) and Sunil Narine (24) were both back in the pavilion before the end of the fourth over. But they gave Kolkata the flying start they needed, putting together 34 runs.
But the visitors lost the plot thereafter as Robin Uthappa (67 not out) and Nithish Rana (63) struck a 110-run partnership in just 11 overs, with the latter blasting seven sixes and two fours before holing out to Mayank Agarwal off the bowling of leg-spinner Varun Chakravarthy.
The tempo was set by this time, and Andre Russell hammered five sixes and three fours to score 48 off just 17 balls to follow his unbeaten 19 from 19 deliveries in their six-wicket win against Sunrisers Hyderabad on Sunday.
Punjab were left with 219 to get from 20 overs, and they went about their business with a positive manner attitude despite the dismissal of Lokesh Rahul for one.
But it was Russell’s night as he took two wickets, including that of Chris Gayle, his West Indian teammate, for 20.
Mayank Agarwal (58) and David Miller (59 not out), back in the side after missing Punjab’s controversial win over Rajasthan Royals, will have worried the Kolkata bowlers with their 84-run stand. But in the end the valiant effort proved not enough as they finished 28 runs short of the target.
Ashwin later claimed he expected 200 to be a “par score” but attributed defeat to “not being attentive to small things”.
Russell was pleased to get bragging rights against the man commonly known these days as the "Universe Boss".
"Gayle is like a brother to me, the bigger legend," the 30-year-old all-rounder said. "To get him out early was great. The plan was to bowl tight to him and restrict him. I am happy that I could get the job done."
Next, Kolkata play Delhi Capitals and Punjab face Mumbai Indians on Saturday.
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Qosty Byogaani
Starring: Hani Razmzi, Maya Nasir and Hassan Hosny
Four stars
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Fixtures
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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
Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)
- Arrive with a thank you gift, or make sure you have one for your host by the time you leave.
- Offer to buy groceries, cook them a meal or take your hosts out for dinner.
- Help out around the house.
- Entertain yourself so that your hosts don’t feel that they constantly need to.
- Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
- Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS
1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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