Pakistan players during a practice session at the Rawalpindi Cricket Stadiumon Tuesday. AFP
Pakistan players during a practice session at the Rawalpindi Cricket Stadiumon Tuesday. AFP
Pakistan players during a practice session at the Rawalpindi Cricket Stadiumon Tuesday. AFP
Pakistan players during a practice session at the Rawalpindi Cricket Stadiumon Tuesday. AFP

South Africa hope to tour Pakistan for the first time in 12 years


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South Africa will send a security delegation to Pakistan this weekend to assess the feasibility of playing in the country in early 2021, Cricket South Africa (CSA) announced on Tuesday.

If the tour goes ahead it will be South Africa's first visit to Pakistan since 2007/08.

Two subsequent away tours were staged in the UAE because of security concerns following a 2009 attack on the Sri Lankan team in Lahore.

No details of the planned fixtures were revealed but according to the International Cricket Council's future tours programme South Africa are due to play in two world Test championship matches as well as three T20s in January and February.

Tuesday's announcement confirmed South Africa will host Sri Lanka in two world Test championship matches over the local summer holiday period.

The first Test will be in Centurion from December 26 to 30 and the second Test will be in Johannesburg from January 3 to 7.

After the CSA's entire board resigned on Monday, acting chief executive Kugandrie Govender said the matches against Sri Lanka, like those for the upcoming white-ball series against England, would be played without spectators because of Covid-19 restrictions.

On their previous visit to South Africa in 2018/19, Sri Lanka gained an upset 2-0 series win – the first by an Asian team in a Test series in South Africa.

CSA also announced Australia would visit South Africa for three world Test championship matches in March and April 2021, to be followed by Pakistan, who will play three one-day internationals and three T20 internationals. Dates for these tours will be announced later.

It was previously announced South Africa will host England in three T20 and three ODIs in Cape Town and Paarl between November 27 and December 9.

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The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


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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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