Usman Khan was just starting to think he had things all figured out.
Cricket in his native Pakistan had not panned out as he had hoped. Now in his mid-20s and with bills to pay, he had left for the UAE for work.
He had found a job in Ajman, with a benevolent, cricket-loving boss who gave him a role in the purchasing department of his gas distribution company.
As much time off to play cricket as he needed, too, so long as he excelled for the staff team, of course.
Maybe a crack at selection for the UAE team if he stays long enough and becomes eligible for selection after three years as a resident.
And why would the national team not want a player who has already scored 18 centuries in UAE's domestic circuit, just seven months after arriving here?
Then, a twist. The right-handed top-order batsman got a call from home to come back and bolster the Quetta Gladiators squad in the PSL.
He warmed the bench for a few games, and then got his chance. And the Multan Sultans bowlers – including internationals like Imran Tahir, Sohail Khan and Carlos Brathwaite – could not live with him.
Now, his professional T20 career record stands at one match played, career average 81, strike rate 162.
Then the PSL was paused because of Covid, and back he headed to UAE. He had one chance to advertise his ability on the biggest scale, and is now back to playing domestic cricket in Sharjah.
What happens next, who knows, but the player himself is just grateful for the faith shown in him by his employers here in UAE.
“I’m stationed in UAE and most of the cricket I play is in UAE, but I got a call to go and play in PSL,” said Usman, who is playing for Fujairah in the Emirates D10.
“Now I am back. I am a permanent resident after I’ve been working for the past seven months with Brothers Gas.
“I had been having some financial issues in Pakistan. The primary reason I came to UAE was to look for a job and make some money. Thankfully, Brothers Gas have really supported me.”
When the PSL returns later this year, Usman plans to be there and to pick up where he left off. He has had a taste of the big time, which he wants to repeat.
“I’m in the UAE and my plans are to play for UAE as well, but I do hope to get a release letter from the game here once cricket starts again in Pakistan,” Usman said.
“When I was playing in the PSL, I was just focused on watching the ball. I didn’t feel any pressure as I had been waiting for this opportunity.
“Once I got my chance, I wanted to play to the best of my potential. I think I showed that, by making 81 runs.
“Thanks to Allah, hopefully I will be able to play more such knocks in the future.”
Tahir Hasan, the general manager of Brothers Gas, knows he has found a “sensation” for his staff cricket team.
And if he now loses him to higher honours in Pakistan, he says no-one will be more delighted than him.
“I’m a passionate cricket person, and started my club 11 years ago playing on cement grounds,” Tahir said.
“We want to give chances to our own players, those who want to play cricket, work, and earn a livelihood.
“I look for people who want to build their career professionally, and enjoy cricket at the same time.”
Usman was recommended to Tahir as a player who had been excelling in club cricket in Karachi.
“I contacted him and he was ready to come and join my club and my company,” Tahir said.
“He has played some good tournaments here, and in no time, he became a sensation.
“Any talent like that should be recognised. It will be good if the Pakistan Cricket Board acknowledges him and his performances, and give him a chance to play even further.
“Inshallah, he could even play for his country. That is what we pray for him.
“I love people having success, and if they can go on and do something big in their life, that is all the reward I need.”
The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
One-off T20 International: UAE v Australia
When: Monday, October 22, 2pm start
Where: Abu Dhabi Cricket, Oval 1
Tickets: Admission is free
Australia squad: Aaron Finch (captain), Mitch Marsh, Alex Carey, Ashton Agar, Nathan Coulter-Nile, Chris Lynn, Nathan Lyon, Glenn Maxwell, Ben McDermott, Darcy Short, Billy Stanlake, Mitchell Starc, Andrew Tye, Adam Zampa, Peter Siddle
Company profile: buybackbazaar.com
Name: buybackbazaar.com
Started: January 2018
Founder(s): Pishu Ganglani and Ricky Husaini
Based: Dubai
Sector: FinTech, micro finance
Initial investment: $1 million
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
Expert advice
“Join in with a group like Cycle Safe Dubai or TrainYAS, where you’ll meet like-minded people and always have support on hand.”
Stewart Howison, co-founder of Cycle Safe Dubai and owner of Revolution Cycles
“When you sweat a lot, you lose a lot of salt and other electrolytes from your body. If your electrolytes drop enough, you will be at risk of cramping. To prevent salt deficiency, simply add an electrolyte mix to your water.”
Cornelia Gloor, head of RAK Hospital’s Rehabilitation and Physiotherapy Centre
“Don’t make the mistake of thinking you can ride as fast or as far during the summer as you do in cooler weather. The heat will make you expend more energy to maintain a speed that might normally be comfortable, so pace yourself when riding during the hotter parts of the day.”
Chandrashekar Nandi, physiotherapist at Burjeel Hospital in Dubai
Navdeep Suri, India's Ambassador to the UAE
There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.
It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.
What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.
When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.
It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.
This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.
It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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