India's Hardik Pandya bats during the third one-day international cricket match between India and Australia in Indore, India, Sunday, Sept. 24, 2017. (AP Photo/Rajanish Kakade)
India's Hardik Pandya bats during the third one-day international cricket match between India and Australia in Indore, India, Sunday, Sept. 24, 2017. (AP Photo/Rajanish Kakade)
India's Hardik Pandya bats during the third one-day international cricket match between India and Australia in Indore, India, Sunday, Sept. 24, 2017. (AP Photo/Rajanish Kakade)
India's Hardik Pandya bats during the third one-day international cricket match between India and Australia in Indore, India, Sunday, Sept. 24, 2017. (AP Photo/Rajanish Kakade)

Kohli impressed by Pandya power as India clinch ODI series against Australia


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Captain Virat Kohli said on Sunday Hardik Pandya is a "great asset" to Indian cricket after the all-rounder steered the hosts to a series-clinching five-wicket win over Australia in Indore.

Pandya's 72-ball 78 and his crucial fifth-wicket stand with Manish Pandey, who remained unbeaten on 36, helped the hosts chase down their 294-run target with 13 balls to spare.

Openers Rohit Sharma and Ajinkya Rahane put together a 139-run partnership to lay a solid foundation for the team to take an unassailable 3-0 lead in the five-match series.

But it was Pandya who showed maturity after being promoted to No 4 in the batting order as he put on 78 runs with Pandey, who scored the winning runs.

"Rohit and Rahane were very good and then Hardik Pandya, only he can do what he does when he bats like that. He [Pandya] is a star," a delighted Kohli said after the win.

"He possess ability with the bat, ball and in the field as well. We have been wanting a guy like that for the past five, six years.

"A really explosive all-rounder is what we were missing and he's giving us that balance. A great asset for Indian cricket and I wish him all the best for the future," he added.

It was also the Indian bowlers who set up the comfortable victory after opener Aaron Finch's blazing century, restricting the visitors to 293-6 at the batting-friendly Holkar Stadium.

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In reply, Rohit, who hit 71, and Rahane, who made 70, combined the right dose of caution and aggression to give the Australian bowlers a hard time.

Rohit hit a huge six off Kane Richardson early in the innings that sailed out of the ground to signal his intent. He registered his 33rd ODI fifty with another six off Ashton Agar.

But the departure of the two openers created some opportunity for the Australian bowlers, who sometimes were left hard done by their fielders.

Kohli tried to take charge during his 56-run stand with Pandya but lost his wicket to left-arm spinner Agar.

Richardson got Kedar Jadhav caught behind for two as India suddenly found themselves in trouble at 206-4.

Pandya, 23, who survived a dropped chance by captain Steve Smith off Agar on 41, once again made it count for India after his 83 in the opening game in Chennai.

Returning from a calf injury, Australia opener Aaron Finch scored his eighth ODI hundred. Rajanish Kakade / AP Photo
Returning from a calf injury, Australia opener Aaron Finch scored his eighth ODI hundred. Rajanish Kakade / AP Photo

Earlier Finch's 125-ball 124 helped Australia post 292-6 in fifty overs after electing to bat first.

Finch, who returned to the side after a calf injury, forged a 154-run second wicket stand with Smith, who made 63 - giving the visitors hope of a 300-plus score.

But fast bowler Jasprit Bumrah and left-arm wrist spinner Kuldeep Yadav claimed two wickets each to help India fightback a strong start from the Aussies.

Manish Pandey takes a blinder to dismiss Peter Handscomb

Pandya got the first breakthrough with the all-important wicket of opener David Warner, who was bowled for 42.

"I thought we set it up beautifully with the bat to launch at the back end, but I thought the Indian bowlers executed really well and we executed poorly," Smith said.

"We couldn't get the boundaries. 330-plus might have been a different result, but credit to India. Hardik was magnificent and Rohit and Jinks [Rahane] were fabulous, too.

"I thought Finchy was magnificent, it was a great hundred. The pitch was pretty much the same for both teams until 35 overs, it did slow down towards the end," he added.

India have jumped to the top of the ODI rankings for now, overtaking Australia and South Africa, but can still slip to the number-two spot if the visitors win the next two games.

The fourth ODI is scheduled for Thursday in Bangalore.

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4. Shahada 

5. Zakat 

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Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

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Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Results

5.30pm Maiden (TB) Dh82,500 (Turf) 1,400m

Winner Spirit Of Light, Clement Lecoeuvre (jockey), Erwan Charpy (trainer)

6.05pm Maiden (TB) Dh82,500 (Dirt) 1,900m

Winner Bright Start, Pat Cosgrave, Saeed bin Suroor

6.40pm Handicap (TB) Dh92,500 (D) 2,000m

Winner Twelfthofneverland, Nathan Crosse, Satish Seemar

7.15pm Handicap (TB) Dh85,000 (T) 1,600m

Winner Imperial Empire, Tadhg O’Shea, Satish Seemar

7.50pm Handicap (TB) Dh92,500 (T) 2,000m

Winner Record Man, Tadhg O’Shea, Satish Seemar

8.25pm Handicap (TB) Dh92,500 (D) 1,600m

Winner Celtic Prince, Fabrice Veron, Rashed Bouresly

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Results

2.15pm: Maiden (PA) Dh40,000 1,200m

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2.45pm: Maiden (PA) Dh40,000 1,200m

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3.15pm: Handicap (PA) Dh40,000 2,000m

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3.45pm: Handicap (PA) Dh40,000 1,000m

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4.15pm: Sheikh Hamdan bin Rashid Cup Handicap (TB) Dh200,000 1,700m.

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54.45pm: Handicap (PA) Dh40,000 1,700m

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2pm – Andreah

3pm – Supernovas

4.30pm – The Boxtones

5.30pm – Lighthouse Family

7pm – Step On DJs

8pm – Richard Ashcroft

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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

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Norway

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Canada

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Singapore

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Australia

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Saudi Arabia

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Favourite book: Al Nabi by Jibran Khalil Jibran

Favourite food: Italian and Lebanese food

Favourite football player: Cristiano Ronaldo

Languages: Arabic, French, English, Portuguese and some Spanish

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War and the virus
Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

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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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