• Surya Kumar Yadav of Mumbai Indians hit an unbeaten fifty against Royal Challengers Bangalore at the Zayed Stadium in Abu Dhabi. Sportzpics for BCCI
    Surya Kumar Yadav of Mumbai Indians hit an unbeaten fifty against Royal Challengers Bangalore at the Zayed Stadium in Abu Dhabi. Sportzpics for BCCI
  • Jasprit Bumrah of Mumbai Indians picked up 3-14 in Abu Dhabi on Wednesday. Sportzpics for BCCI
    Jasprit Bumrah of Mumbai Indians picked up 3-14 in Abu Dhabi on Wednesday. Sportzpics for BCCI
  • Yuzvendra Chahal of the Royal Challengers Bangalore celebrates the wicket of Ishan Kishan of Mumbai Indians. Sportzpics for BCCI
    Yuzvendra Chahal of the Royal Challengers Bangalore celebrates the wicket of Ishan Kishan of Mumbai Indians. Sportzpics for BCCI
  • Mohammed Siraj of Royal Challengers Bangalore celebrates the wicket of Quinton de Kock. Sportzpics for BCCI
    Mohammed Siraj of Royal Challengers Bangalore celebrates the wicket of Quinton de Kock. Sportzpics for BCCI
  • Dale Steyn of Royal Challengers Bangalore went for 10 an over. Sportzpics for BCCI
    Dale Steyn of Royal Challengers Bangalore went for 10 an over. Sportzpics for BCCI
  • Devdutt Padikkal of the RCB scored 74. Sportzpics for BCCI
    Devdutt Padikkal of the RCB scored 74. Sportzpics for BCCI
  • Joshua Philippe of Royal Challengers Bangalore opened the innings. Sportzpics for BCCI
    Joshua Philippe of Royal Challengers Bangalore opened the innings. Sportzpics for BCCI

Cricket

IPL 2020: Dates, fixtures and locations for the playoffs

Winner of first qualifier between Mumbai Indians and Delhi Capitals will be first team to book place in final

The National

November 04, 2020

  • English
  • Arabic

The 2020 Indian Premier League (IPL) has entered the playoffs stage after the regular season was concluded on Tuesday evening.

Sunrisers Hyderabad were the last of the four teams to book their place in the playoffs after they thrashed defending champions Mumbai Indians by 10 wickets in Sharjah.

Given the playoff format of the IPL, which this year relocated to the UAE due to the coronavirus pandemic, table toppers Mumbai will face second-placed Delhi Capitals in the first qualifier with the winner progressing to the final.

Mumbai won both regular season games against Delhi, claiming a five-wicket win in Abu Dhabi on October 11 and a nine-wicket win in Dubai on October 31.

One day later, third-placed Hyderabad will take on Royal Challengers Bangalore, in fourth, in an eliminator. Both teams achieved a win apiece during the regular season, with Bangalore earning a 10-run win in Dubai in their first game, before Hyderabad produced a five-wicket victory in Sharjah last week.

The winner of that game will then play the loser of the first qualifier for a place in the final.

IPL 2020 standings

IPL playoff fixtures

Thursday, 6pm – Qualifier 1: Mumbai Indians v Delhi Capitals (Dubai International Cricket Stadium, Dubai)

Friday, 6pm – Eliminator: Sunrisers Hyderabad v Royal Challengers Bangalore (Zayed Cricket Stadium, Abu Dhabi)

Sunday Nov 8, 6pm – Qualifier 2: Mumbai/Delhi v Hyderabad/Bangalore (Zayed Cricket Stadium, Abu Dhabi)

Tuesday Nov 10, 6pm – Final: Dubai International Cricket Stadium, Dubai

Directed by Sam Mendes

Starring Dean-Charles Chapman, George MacKay, Daniel Mays

4.5/5

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The specs: 2018 Nissan 370Z Nismo
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Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
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While you're here
It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

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

RESULTS

6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)

6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill

7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby

7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer

8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill

8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass

9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby

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Rainbow

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(Kemosabe)

Charlotte Gainsbourg

Rest

(Because Music)

Asia Cup 2018 Qualifier

Sunday's results:

  • UAE beat Malaysia by eight wickets
  • Nepal beat Singapore by four wickets
  • Oman v Hong Kong, no result

Tuesday fixtures:

  • Malaysia v Singapore
  • UAE v Oman
  • Nepal v Hong Kong
FA CUP FINAL

Manchester City 6
(D Silva 26', Sterling 38', 81', 87', De Bruyne 61', Jesus 68')

Watford 0

Man of the match: Bernardo Silva (Manchester City)

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Starring: Elizabeth Olsen, Paul Bettany

Directed by: Matt Shakman

Rating: Four stars

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CricketIPL 2025