• KOLKATA KNIGHT RIDERS RATINGS: Shubman Gill – 5. He was given a start by some aimless bowling by Deshpande, but he could not capitalise as he went for nine from eight balls. Sportzpics for BCCI
    KOLKATA KNIGHT RIDERS RATINGS: Shubman Gill – 5. He was given a start by some aimless bowling by Deshpande, but he could not capitalise as he went for nine from eight balls. Sportzpics for BCCI
  • Nitish Rana – 8. Looked emotional when he reached his second half-century of the season. His stand of 115 in 59 balls with Narine was seminal. Sportzpics for BCCI
    Nitish Rana – 8. Looked emotional when he reached his second half-century of the season. His stand of 115 in 59 balls with Narine was seminal. Sportzpics for BCCI
  • Rahul Tripathi – 7. Arrived at the crease full of intent, but was cleaned up by an unplayable yorker from Nortje. Outstanding in the field, with three catches. Sportzpics for BCCI
    Rahul Tripathi – 7. Arrived at the crease full of intent, but was cleaned up by an unplayable yorker from Nortje. Outstanding in the field, with three catches. Sportzpics for BCCI
  • Dinesh Karthik – 4. His troubles continue. Nicking off to Rabada for three was his sixth single-figure score in his past nine innings, and the match before that was a duck. Sportzpics for BCCI
    Dinesh Karthik – 4. His troubles continue. Nicking off to Rabada for three was his sixth single-figure score in his past nine innings, and the match before that was a duck. Sportzpics for BCCI
  • Sunil Narine – 9. It was madness elevating him above Morgan in the order, right? Totally wrong, in fact. His 32-ball 64 changed the game. Sportzpics for BCCI
    Sunil Narine – 9. It was madness elevating him above Morgan in the order, right? Totally wrong, in fact. His 32-ball 64 changed the game. Sportzpics for BCCI
  • Eoin Morgan – 7. His tactical calls worked, and his 17 off nine balls at the end of the innings was valuable, too. Sportzpics for BCCI
    Eoin Morgan – 7. His tactical calls worked, and his 17 off nine balls at the end of the innings was valuable, too. Sportzpics for BCCI
  • Pat Cummins – 8. Started brilliantly, as he trapped Rahane with the first ball of the Delhi innings, and ended with his best figures of the tournament, three for 17. Sportzpics for BCCI
    Pat Cummins – 8. Started brilliantly, as he trapped Rahane with the first ball of the Delhi innings, and ended with his best figures of the tournament, three for 17. Sportzpics for BCCI
  • Lockie Ferguson – 6. Not as spectacular as in his previous outings, but solid enough, and he got a wicket in the last over, too. Sportzpics for BCCI
    Lockie Ferguson – 6. Not as spectacular as in his previous outings, but solid enough, and he got a wicket in the last over, too. Sportzpics for BCCI
  • Kamlesh Nagarkoti – 6. A fairly uneventful day out, but he bowled two tidy overs, as well as some handy contributions in the field. Sportzpics for BCCI
    Kamlesh Nagarkoti – 6. A fairly uneventful day out, but he bowled two tidy overs, as well as some handy contributions in the field. Sportzpics for BCCI
  • Prasidh Krishna – 6. Back to back no balls would not have impressed the management. A wholehearted diving stop in the field will have done, though. Sportzpics for BCCI
    Prasidh Krishna – 6. Back to back no balls would not have impressed the management. A wholehearted diving stop in the field will have done, though. Sportzpics for BCCI
  • Varun Chakravarthy – 9. His introduction to the attack was delayed because Iyer was at the crease. When he came on, he dismissed him, and four others besides, for the best figures of the tournament. Sportzpics for BCCI
    Varun Chakravarthy – 9. His introduction to the attack was delayed because Iyer was at the crease. When he came on, he dismissed him, and four others besides, for the best figures of the tournament. Sportzpics for BCCI
  • DELHI CAPITALS RATINGS: Ajinkya Rahane – 4. Held the catch that finally got rid of Narine, but the decision for him to replace Prithvi Shaw did not work, as he fell first ball of the reply. Sportzpics for BCCI
    DELHI CAPITALS RATINGS: Ajinkya Rahane – 4. Held the catch that finally got rid of Narine, but the decision for him to replace Prithvi Shaw did not work, as he fell first ball of the reply. Sportzpics for BCCI
  • Shikhar Dhawan – 5. Given his record-breaking form – back-to-back hundreds before this game – it needed something special to get him. Cummins duly delivered. Sportzpics for BCCI
    Shikhar Dhawan – 5. Given his record-breaking form – back-to-back hundreds before this game – it needed something special to get him. Cummins duly delivered. Sportzpics for BCCI
  • Shreyas Iyer – 7. Top scored for his side with 47 from 38 balls, before falling to Chakravarthy. He got a polite little send off for his troubles, too. Sportzpics for BCCI
    Shreyas Iyer – 7. Top scored for his side with 47 from 38 balls, before falling to Chakravarthy. He got a polite little send off for his troubles, too. Sportzpics for BCCI
  • Rishabh Pant – 5. His slow scoring rate cost his side at the point when they really needed to be on the front foot. Sportzpics for BCCI
    Rishabh Pant – 5. His slow scoring rate cost his side at the point when they really needed to be on the front foot. Sportzpics for BCCI
  • Shimron Hetmyer – 5. Swung for the hills - as the game situation dictated – but holed out to Chakravarthy for 10 off five. Sportzpics for BCCI
    Shimron Hetmyer – 5. Swung for the hills - as the game situation dictated – but holed out to Chakravarthy for 10 off five. Sportzpics for BCCI
  • Marcus Stoinis – 4. Wickets off the last two balls of the Kolkata innings, but the bowling was otherwise a struggle. He did not fire with the bat, either, albeit with the game all but gone already. Sportzpics for BCCI
    Marcus Stoinis – 4. Wickets off the last two balls of the Kolkata innings, but the bowling was otherwise a struggle. He did not fire with the bat, either, albeit with the game all but gone already. Sportzpics for BCCI
  • Axar Patel – 6. Only given one over, and that went for just one. All of which was bizarre, given the troubles Ashwin was facing. Sportzpics for BCCI
    Axar Patel – 6. Only given one over, and that went for just one. All of which was bizarre, given the troubles Ashwin was facing. Sportzpics for BCCI
  • Ravichandran Ashwin – 1. Tried allsorts: leg-breaks, off-breaks, googlies, arm balls. It all looked like declaration bowling, though, as he was savaged by Narine and Rana. Sportzpics for BCCI
    Ravichandran Ashwin – 1. Tried allsorts: leg-breaks, off-breaks, googlies, arm balls. It all looked like declaration bowling, though, as he was savaged by Narine and Rana. Sportzpics for BCCI
  • Kagiso Rabada – 6. Two more wickets as he eyes the record for number of scalps in a season, although they did not come dirt cheap. Sportzpics for BCCI
    Kagiso Rabada – 6. Two more wickets as he eyes the record for number of scalps in a season, although they did not come dirt cheap. Sportzpics for BCCI
  • Tushar Deshpande – 5. Started loosely with some easy four balls to Gill, and struggled to recover, as he went for 40 from his four overs. Sportzpics for BCCI
    Tushar Deshpande – 5. Started loosely with some easy four balls to Gill, and struggled to recover, as he went for 40 from his four overs. Sportzpics for BCCI
  • Anrich Nortje – 7. The best of Delhi’s bowlers, as he hit some frightening speeds again. The yorker that bowled Tripathi was 148.3kmh. Sportzpics for BCCI
    Anrich Nortje – 7. The best of Delhi’s bowlers, as he hit some frightening speeds again. The yorker that bowled Tripathi was 148.3kmh. Sportzpics for BCCI

IPL 2020: Nitish Rana and Varun Chakravarthy lead Kolkata Knight Riders' charge in Abu Dhabi


Paul Radley
  • English
  • Arabic

When the going gets tough in the IPL, there are no shortage of stars available to lead Kolkata Knight Riders forward.

They have the reigning World Cup-winning captain, Eoin Morgan.

They have the $2 million man, Pat Cummins, who fetched the highest price of anyone at auction ahead of this season.

In normal circumstances, they would have Andre Russell, too – when fitness permits him onto the field.

And their fixture against Delhi Capitals at Zayed Cricket Stadium on Saturday represented genuine high stakes.

Win, and they would be well placed to advance to the knock-out phase of the competition. Lose, and they would be dragged into a fight for qualification, with confidence spiralling downwards.

At 42-3 in the eighth over, they were on the brink. Then they were not so much rescued from the mire as powered to victory by three unexpected sources.

One who was mourning the death of his father-in-law. Another who was coming back from another career-threatening personal crisis. And the third who only turned to cricket as he was struggling to make ends meet as an architect.

First, Sunil Narine blazed his way back to happiness, making 64 in 32 balls, after returning to the side having had doubts over his bowling action flare up again.

Narine joined in a rousing alliance with Nitish Rana, the uncapped Indian left-hander, that was worth 115 in 59 balls.

Varun Chakaravarthy of Kolkata Knight Riders picked up 5-20. Sportzpics for BCCI
Varun Chakaravarthy of Kolkata Knight Riders picked up 5-20. Sportzpics for BCCI

Rana, for his part, made 81, his highest score of the tournament so far.

When he reached 50, the 12th man brought out a shirt for him to raise that had “Surinder” inscribed on the back.

It was to honour his father-in-law, Surinder Marwah, who died on Friday.

“Watching both of them play with the freedom that they did was outstanding,” Morgan said.

“We felt Nitish was in good form, if a little bit light on runs. Nitish is a very talented young batsman. He has showed a lot of promise in previous IPLs.

“This year, admittedly, he has probably not scored as many runs as he would like to. Hopefully this can be the start of his campaign kicking things forward.

“It showed unbelievable character to come through adversity, especially when it is family based. We all know what Nitish was going through.

“He is continuing to grieve at the moment, but he is trying to channel that. Churning out runs like he did is a huge credit to him.”

The Narine-Rana stand was the centrepiece of Kolkata’s total of 194-6.

Delhi were not able to get close, with Cummins firing out three, and Varun Chakravarthy picking up the first five wicket haul of this season.

It was the finest moment yet for a spin bowler who gave up a career as a freelance architect to try his hand at cricket instead.

“Around 2015 when I was not making much money as an architect, I thought I will try something else when I wasn't able to meet my needs,” Chakravarthy said, after picking up the man of the match award for his 5-20.

Victory kept a cushion between Kolkata in fourth place in the table, and the sides chasing.

Delhi, who were outplayed as they finished 59 runs adrift, remained well placed in second in the table, but Kagiso Rabada said it was a warning shot.

“Whenever you lose, it is a concern,” said Rabada, who took his tally for the season to 23 wickets, after picking up two more against Kolkata.

“We started off the competition really well and set ourselves up nicely. We need to win one more match, and we qualify.

“It is just the nature of this tournament. It is quality versus quality, and any team can rock up on the day.

“We have been playing some good cricket, and we need to emphasise what we have been doing really well, and analyse the few points where we have let the game slip away.”

if you go

The flights

Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav. 

The tour

While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).

 

BLACK%20ADAM
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jaume%20Collet-Serra%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Dwayne%20Johnson%2C%20Sarah%20Shahi%2C%20Viola%20Davis%2C%20Pierce%20Brosnan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The%20Roundup
%3Cp%3EDirector%3A%20Lee%20Sang-yong%3Cbr%3EStars%3A%20Ma%20Dong-seok%2C%20Sukku%20Son%2C%20Choi%20Gwi-hwa%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20PlanRadar%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2013%3Cbr%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EIbrahim%20Imam%2C%20Sander%20van%20de%20Rijdt%2C%20Constantin%20K%C3%B6ck%2C%20Clemens%20Hammerl%2C%20Domagoj%20Dolinsek%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EVienna%2C%20Austria%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EConstruction%20and%20real%20estate%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E400%2B%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20B%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Headline%2C%20Berliner%20Volksbank%20Ventures%2C%20aws%20Gr%C3%BCnderfonds%2C%20Cavalry%20Ventures%2C%20Proptech1%2C%20Russmedia%2C%20GR%20Capital%3C%2Fp%3E%0A
The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri

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

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.