Day 5, Dubai Test: At a glance
Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.
Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.
The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.
Two days short of precisely 10 years since they last lost a "home" Test series, Pakistan's proud record went tumbling against a revived Sri Lanka in Dubai.
The last time they experienced this feeling, home still meant home – as in, Pakistan. Misbah-ul-Haq was a not-universally-fancied middle-order batsman, serving under the captaincy of Shoaib Malik. Sami Aslam and Babar Azam were 11 and 12 years old respectively.
Beating Pakistan in the UAE had become cricket’s final frontier – the term given by former Australia captain Steve Waugh to the elusive task of trying to win in India at the turn of the century.
No team had done so in a full Test series before. Until this Sri Lanka side, one totally stripped bare of anything resembling household names, and one that arrived in the emirates last month with their confidence entirely shot.
Sri Lankan cricket had been in the doldrums for some while, since star players of the past, who were also their foremost leadership figures, gave way to the ageing process.
The effects of the vacuum left by the retirements of players like Mahela Jayawardene, Kumar Sangakkara and Tillakaratne Dilshan should be a cautionary tale for Pakistan.
They themselves were playing the first series since the retirements of Misbah and Younis Khan. It was always going to be tough. But being whitewashed on territory that was previously such a fortress for them? Ouch.
To his credit, Mickey Arthur, the coach, acknowledged that he had made mistakes when it came to strategy in this series.
Maybe the bigger worry is not that he misread the pitches, but that it was his decision to go with three seamers and the one – subsequently overworked – spinner.
Formerly, what Misbah wanted, Misbah got. Surely Sarfraz Ahmed, Misbah’s successor, must have a few clues about how UAE wickets play. He is no novice over here.
“Test captaincy is a little difficult and I've learnt a lot,” Sarfraz said. “The boys are new as well and they will learn. We'll do better in the future.”
The way victory was finally sealed for Sri Lanka, clinching a 68-run win at the Dubai International Stadium, was fitting.
They are supposed to be a side denuded of leaders, one whose captaincy armband has been passed around seven times in the past two years, across the formats.
And yet, when the win came, it was Dinesh Chandimal, the captain who took the catch of Wahab Riaz at deep extra cover, off the bowling of the most experienced player in the side, Rangana Herath.
Chandimal had started this victory march, with an indefatigable first-innings century in a furnace in Abu Dhabi last week. He ended the series with 224 runs at 74.66.
Herath’s reaction was typical of a player who has been there, done that, got the singlet. He hitched up his trousers and took his cap from the umpire.
He might have walked straight off the field, had he not been summarily engulfed by euphoric teammates. He had taken 16 wickets in the series.
As an example of how to lead, Chandimal and Herath had showed how it should be done.
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Read more
Reactions: Chandimal lauds Perera for career comeback
Day 1 report: Karunarante century sets up Sri Lanka in Dubai
Day 2 report: Pakistan's uphill task to keep UAE record in tact
Day 3 report: Wahab regains his groove in the second innings
Day 4 report: Shafiq's return to form gives Pakistan hope
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“The guys played some really outstanding cricket,” Chandimal said. “Everyone had the hunger to win, even in the management. I’m really honoured and privileged to win this series, and especially to do it as a captain.
“The main thing is our attitude. That has made a lot of difference. Everyone put their heart and soul into practices, even the management.
“The selectors gave really good confidence to me and my team. That makes a really big difference. We are looking forward to doing well in the up and coming series as well.”
Dimuth Karunaratne, Sri Lanka’s opener, was named player of the series for his 306 runs.
“I just wanted to play the anchor role for my side,” Karunaratne said. “I wanted to make big scores in the first innings in this series. After the India series, I think we did really well in the first Test and these ten days.”
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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.
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The story of Edge
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, established Edge in 2019.
It brought together 25 state-owned and independent companies specialising in weapons systems, cyber protection and electronic warfare.
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PAKISTAN v SRI LANKA
Twenty20 International series
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Fri Oct 27, 2nd T20I, Abu Dhabi
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Wins: 28
Wins by KO: 26
Losses: 4
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Specs
Price, base: Dhs850,000
Engine: 3.9-litre twin-turbo V8
Transmission: Seven-speed automatic
Power: 591bhp @ 7,500rpm
Torque: 760Nm @ 3,000rpm
Fuel economy, combined: 11.3L / 100km
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if you go
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Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning.
The trains
Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.
The hotels
Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.
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Temperature: -40°C
Weight of equipment: 45kg
Altitude (metres above sea level): 0
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South Pole stats
Distance covered: 130km
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Weight of equipment: 50kg
Altitude (metres above sea level): 3,300
Terrain: Flat ice
Day 5, Dubai Test: At a glance
Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.
Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.
The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.
