Even by Sachin Tendulkar standards, this was flash. An immaculate 134 at better than a run-a-ball in a run-chase to win a title in Sharjah.
Against a side who would become world champions a little over a year later, and a bowling attack that included one of the all-time greats, in Shane Warne.
What a way to celebrate his 25th birthday. And, to think, it wasn’t even the best century he made that week.
Two days earlier, he had razed the same gilded bowlers, to the tune of 143, in a win that sealed India’s place in the final of the Sharjah Cup – or Coca-Cola Cup, as that specific edition was known.
That knock is regarded by many as possibly his finest ever in the blue for India. It has become known as the “Desert Storm” innings, on account of the fact it was held up for 25 minutes as a sandstorm passed through Sharjah.
To back it up in almost identical fashion two days later is made all the more remarkable, by considering the weather conditions.
Major cricket is rarely played much later in the season that this day, and for good reason.
“Given the conditions in the month of April, the temperatures are really high,” Tendulkar said, recalling the innings two years ago.
“You can feel the heat going through your shoes and socks. The first thing you want to do is to put your feet in the ice bucket.”
The first match finished late in the night. The teams made it back to their hotel in Dubai by 2am. Then, a day of rest, and straight back to it in the final.
That was Tendulkar’s birthday. Even though he was a mere 25, an age at which many international players are just starting out, he had already achieved so much.
It had been nine years since his Test debut against Pakistan, and he had long been feted as India’s biggest star.
But 1998 was another level of achievement altogether. In this Sharjah Cup alone he made 435 runs, while his two centuries in three days were among the nine he scored in limited-overs cricket over the course of the calendar year.
It was peak Tendulkar, the sort of stuff that left opposition players feeling powerless.
Damien Fleming, who was a key part of Australia’s World Cup win in England the following year, was also celebrating his birthday on the day of the final.
His returns were less happy, though.
“Nothing like 25,000 boos on your birthday and losing an ODI final to make you feel at home,” Fleming was later quoted as saying.
“I don't know if Sachin has spoken about that period, but I thought he was at his peak. And he had a long peak.”
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
More coverage from the Future Forum
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
More on Quran memorisation:
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
