Series info
Test series schedule 1st Test, Abu Dhabi: Sri Lanka won by 21 runs; 2nd Test, Dubai: Play starts at 2pm, Friday-Tuesday
ODI series schedule 1st ODI, Dubai: October 13; 2nd ODI, Abu Dhabi: October 16; 3rd ODI, Abu Dhabi: October 18; 4th ODI, Sharjah: October 20; 5th ODI, Sharjah: October 23
T20 series schedule 1st T20, Abu Dhabi: October 26; 2nd T20, Abu Dhabi: October 27; 3rd T20, Lahore: October 29
Tickets Available at www.q-tickets.com
Stat Fourteen Fourteen of the past 15 Test matches in the UAE have been decided on the final day. Both of the previous two Tests at Dubai International Stadium have been settled in the last session. Pakistan won with less than an hour to go against West Indies last year. Against England in 2015, there were just three balls left.
Key battle - Azhar Ali v Rangana Herath Herath may not quite be as flash as Muttiah Muralitharan, his former spin-twin who ended his career by taking his 800th wicket with his final delivery in Tests. He still has a decent sense of an ending, though. He won the Abu Dhabi match for his side with 11 wickets, the last of which was his 400th in Tests. It was not the first time he has owned Pakistan, either. A quarter of all his Test victims have been Pakistani. If Pakistan are going to avoid a first ever series defeat in the UAE, Azhar, their senior batsman, needs to stand up and show the way to blunt Herath.
What a difference five days make. Or, perhaps, more accurately, the seven or so hours at the end of the game which decided the first Test in Abu Dhabi.
It had appeared until that point that Sri Lankan cricket's disarray was all set to lurch on unchecked, while Pakistan's transition to the new era under Sarfraz Ahmed was sprouting shoots of cheer.
And then Rangana Herath saw to it that all that was, in fact, nonsense, with 11 wickets in the match bringing about a remarkable 21-run win.
Now, ahead of Sri Lanka’s first day-night Test match, they are on the brink of inflicting a first ever series defeat on Pakistan in the Fortress UAE.
In the pink
Sri Lanka did have some matches using a pink ball during their domestic first-class season. However, these were not floodlit.
From the experience of the one match he has played, captain Dinesh Chandimal believes the pink ball favours pace bowlers and not spinners.
Even though their success in the first Test was based on their slow bowlers, Chandimal is still sanguine about his side’s prospects in Dubai.
“We are all really excited because this is our first pink-ball Test match,” Chandimal said. “It is the first day-night match we are playing and it will be a really good challenge for the team. I’m sure the guys will take to the challenge very well.”
Rangana the great
The statistics suggests that Pakistan have long-standing deficiencies against left-arm spinners, and not just ones of Herath’s pedigree.
Even though he said, in his limited experience, he found the pink ball neutered the effect of spinners, Chandimal still expects Herath to be a threat in Dubai.
The Sri Lanka captain, as well as coach Nic Pothas, said their first glimpse of the pitch suggested it was dry, and therefore might aid spin later in the game.
“As far as I’m concerned, throughout my career, Pakistan’s batsmen have really struggled against left-arm spinners,” Chandimal said.
“That is what I have seen over the past seven or eight years. We all know Rangana is a legend, an outstanding bowler. I am sure he will be a really good asset for this game as well.”
On the attack
In his first-Test debrief, Mickey Arthur, Pakistan’s coach, was upset that his batsmen had not taken the attack to Herath in Abu Dhabi.
It was a sentiment echoed by Sarfraz ahead of the second match.
“First of all, credit to him for taking 400 wickets,” Sarfraz said. “I think he has done well for Sri Lanka, he is their No 1 spinner, so the plan will be to attack him.
“The last time we played in Sri Lanka we attacked him, so this time we will try to put pressure on him.”
Pakistan have their own spin threat, too. Yasir Shah took eight wickets in the first Test, and Sarfraz is confident he will be a threat again, despite the pink ball and floodlights.
“I am sure he will get help with the pink ball,” Sarfraz said, citing the West Indies Test last year when Devendra Bishoo took eight in an innings against Pakistan.
“The last time, Bishoo got eight wickets, so it is not like spinners don’t get wickets with the pink ball.”
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Read more
Amith Passela: Tharanga can build on Abu Dhabi Test win
Paul Radley: Abu Dhabi Test collapse concern for Arthur
Paul Radley: Sarfraz proves he will be his own man
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Ultimate venues?
Test matches in UAE can occasionally feel like water torture. Low wickets, slow outfields, stifling conditions, and meagre crowds can make for a tough watch.
Are we viewing things wrongly, though? Test matches (for now) are supposed to be played over five days. UAE venues have a remarkable record for using up all that time, and still providing a result.
Sri Lanka sealed the Abu Dhabi Test in the final session. Pakistan have won the two previous Dubai Tests, against West Indies and England, in the final hour of the game.
And when these sides met in Sharjah in 2013, Pakistan won with 15 balls left. A repeat of that in Dubai late on Tuesday night would suit them fine.
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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
Three ways to get a gratitude glow
By committing to at least one of these daily, you can bring more gratitude into your life, says Ong.
- During your morning skincare routine, name five things you are thankful for about yourself.
- As you finish your skincare routine, look yourself in the eye and speak an affirmation, such as: “I am grateful for every part of me, including my ability to take care of my skin.”
- In the evening, take some deep breaths, notice how your skin feels, and listen for what your skin is grateful for.
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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Indoor cricket in a nutshell
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
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Based: Tunisia
Sector: Water technology
Number of staff: 22
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Zayed Sustainability Prize
The five pillars of Islam
Series info
Test series schedule 1st Test, Abu Dhabi: Sri Lanka won by 21 runs; 2nd Test, Dubai: Play starts at 2pm, Friday-Tuesday
ODI series schedule 1st ODI, Dubai: October 13; 2nd ODI, Abu Dhabi: October 16; 3rd ODI, Abu Dhabi: October 18; 4th ODI, Sharjah: October 20; 5th ODI, Sharjah: October 23
T20 series schedule 1st T20, Abu Dhabi: October 26; 2nd T20, Abu Dhabi: October 27; 3rd T20, Lahore: October 29
Tickets Available at www.q-tickets.com
Stat Fourteen Fourteen of the past 15 Test matches in the UAE have been decided on the final day. Both of the previous two Tests at Dubai International Stadium have been settled in the last session. Pakistan won with less than an hour to go against West Indies last year. Against England in 2015, there were just three balls left.
Key battle - Azhar Ali v Rangana Herath Herath may not quite be as flash as Muttiah Muralitharan, his former spin-twin who ended his career by taking his 800th wicket with his final delivery in Tests. He still has a decent sense of an ending, though. He won the Abu Dhabi match for his side with 11 wickets, the last of which was his 400th in Tests. It was not the first time he has owned Pakistan, either. A quarter of all his Test victims have been Pakistani. If Pakistan are going to avoid a first ever series defeat in the UAE, Azhar, their senior batsman, needs to stand up and show the way to blunt Herath.
