When Inzamam-ul-Haq, Pakistan’s chief selector, said last month that Mohammed Hafeez remained part of their future plans, few were overly convinced. Not least, it might be presumed, the player himself.
Hafeez had, after all, just been cut from Pakistan’s one-day international squad for the Asia Cup. That, too, after having had his central contract downgraded, as well as being out of the Test side for more than two years.
When his name was then left off the 17-man squad list for the first Test against Australia in Dubai, Hafeez, who turns 38 later this month, might have feared his days as an international cricketer were behind him.
Then, all of a sudden, he was given an unexpected summons in the days before the game. He was flown to Dubai, inserted straight into the starting XI, and responded with a century. Obviously.
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“There was no fear at all,” Hafeez said. “Whatever it is, it is. I really back myself and I know that whenever is the right time, I will get back in to the Pakistan team.
“There was no fear because I have prepared myself well, and the whole team had given me lots of confidence in the practice sessions we had had together.
“That really encouraged me a lot. As a senior player, I want to do really well in this Test series. I have started well, and I am happy to do that.”
Despite the muddled build up, and the doubt over whether he is particularly well-regarded by the selectors, Hafeez was confident he was in good touch.
He made 213 last time he played a first-class innings, for Sui Northern against Peshawar in the Qaid-e-Azam Trophy in September.
He had first use of a docile pitch that will likely take turn later in the game, and he looked untroubled against an experienced attack.
Australia might be giving debuts to three players in this Test – batsmen Aaron Finch, Travis Head and Magnus Labuschagne. But their leading bowlers - Nathan Lyon, Mitchell Starc and Peter Siddle – had 699 Test wickets between them before the start of play.
Hafeez offered up one chance, a tricky boundary catch missed by Mitchell Marsh when he was on 74, off Jon Holland’s left-arm spin. His luck was in, though.
His vigil was eventually ended by Siddle, another player returning after two years out of Test cricket, after he had reached 126.
“I’m so happy, as I have tried my level best in the past two years to get back in this format,” Hafeez said.
“After waiting for a long, long time to get back in, I’m really happy to be able to do something for the team.”
Australia’s bowlers had only recently been afforded had a semblance of joy on a tough day of toil. Pakistan’s openers Hafeez and Imam-ul-Haq had put on 205, before the younger partner had departed for 76.
Imam was livid when he was out, caught at the wicket by captain Tim Paine while trying to cut Lyon.
It was clear he realised he had just past up a golden chance to make a first Test century, in his fourth match.
En route back to the dressing room, he angrily ripped off his batting gloves, slapped himself on the crest at the front of his green Pakistan helmet, and whacked the boundary cushion for good measure.
Though his frustrations were understandable, he had done a fine job for his side, in concert with Hafeez.
Although each departed just six overs and 17 runs apart, the platform was built.
Australia had more to cheer, though, before the close, as Starc caught Azhar Ali at mid-off off Holland’s bowling. Pakistan reached stumps on 255 for three, with Haris Sohail and nightwatchman Mohammed Abbas the not out batsmen.
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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
'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
Tom Fletcher on 'soft power'
The biog
Born November 11, 1948
Education: BA, English Language and Literature, Cairo University
Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren
Hobbies: Reading and traveling
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