Day-night Tests could become reality


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KARACHI // Day-night Test matches moved a step closer to acceptance after cricket's governing body endorsed a trial first class match in Pakistan under lights with a coloured ball.

"I don't see any problems with the behaviour of the ball or playing under lights. This match would help us in our proposal to see Test cricket under lights," Dave Richardson, the International Cricket Council (ICC) general manager of cricket affairs told Geo news channel.

Richardson watched some of the five-day Quaid-e-Azam trophy final at the National Stadium between the country's two top teams.

The match was played under floodlights in a bid to attract crowds and raise the profile of Pakistan's domestic cricket.

A pink ball was first used in trials in the UAE between two English county teams. It has also been tried in Australia and the West Indies. The ball would enable players to wear white clothing under floodlit conditions with white sight screens.

The traditional red ball is hard to see under lights. White balls are used successfully in day-night one-day matches but the players wear coloured clothing and black sightscreens are employed.

"The good thing is that this final has shown it is possible to play first class and Test matches in a day-night format with orange colour balls," Javed Miandad, the former captain and Pakistan Cricket Board (PCB) director general of cricket told reporters. He said the PCB would send a report to the ICC after seeing the reports of the captains and officials.

"The good thing is that on all five days we got no complaints from anyone about playing in this format being difficult," he said.

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

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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Germany
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Italy
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Switzerland
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Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence.