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Dhoni urges India to adapt in must-win Australia clash

India go into the game with Australia at Centurion aware that they have to win to keep their hopes of reaching the semi-finals of the Champions Trophy alive.

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India go into today's game with Australia at Centurion aware that they have to win to keep their hopes of reaching the semi-finals of the Champions Trophy alive. The Indians lost their opening match against Pakistan by 54 runs while the Australians beat the West Indies by 50 runs. The India captain MS Dhoni said yesterday that his team would have to play much better today than they did on Saturday.

"When you're chasing a total like 300, you always have to be at your best, and if you lose wickets in quick succession, it becomes really tough to chase those runs," he said, adding that his bowlers let him down. "We didn't bowl well. I tried whatever we had, but the captain can't really go and bowl," said the wicketkeeper-batsman. "At the end of the day, the bowlers have to go and bowl. We gave away too many runs.

"We bowled a bit short and, frankly speaking, I've never seen so many runs scored backward of point. "It's about adapting to the conditions. You have to be smart at international cricket but it's done and dusted, we could have done a lot better." Meanwhile, Jacob Oram is considering following his fellow all-rounder Andrew Flintoff's lead and consider becoming a 20-over freelancer due to the effects of his chronic injury problems.

The big-hitting New Zealander admitted earlier in the year that he may have to give up one format of the game - most likely Test cricket - in order to cope with the excessive demands on his body. Now, the former New Zealand captain Martin Crowe said the time has come for Oram to make that call after a hamstring strain forced him out of the Black Caps' Champions Trophy campaign.Crowe told a New Zealand radio station: "Jacob Oram is going to go home and reflect on how he is going to exit out of this game.

"When you get a chronic injury there reaches a point where the rest of the body just can't cope and you have got to call it quits," the former batsman added. * With agencies Australia v India, ART Prime Sport, 4.30pm

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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