Here is a quiz question that most would not be able to answer. Who was the most valuable player for India in their two world title wins of the past decade?
It was not Sachin Tendulkar, or MS Dhoni, or Yuvraj Singh. And Virat Kohli was still with the Under-19s when India won the World Twenty20 in 2007.
Gautam Gambhir has not played white-ball cricket for India in more than four years. When the squad to defend the Champions Trophy is announced in less than a month’s time, chances are that he, now 35, will not make the cut. But there would have been no world titles without him.
His 54-ball 75 in Johannesburg was nearly half India’s total (157) in that dramatic first World Twenty20 final. Less than four years later, at the Wankhede Stadium, it was his 97 (122 balls) that wrested back the momentum after Sri Lanka had dismissed both Virender Sehwag and Sachin Tendulkar cheaply in the 50-over World Cup final.
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More cricket
■ IPL 10: Gautham Gambhir and Chris Lynn's record stand gives Kolkata Knight Riders big victory
■ Pakistan Test king Younis Khan to follow Misbah-ul-Haq into retirement
■ Misbah-ul-Haq rescued Pakistan cricket at its lowest point and led it to great heights
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Dhoni’s dazzling unbeaten 91, unforgettable winning six and all, dominates the highlights reels, but it was undoubtedly Gambhir that laid the platform for the victory charge.
These days, Gambhir garners attention mainly as captain of Kolkata Knight Riders, IPL champions in 2012 and 2014.
It was Gambhir that the franchise bought for a sizeable US$2.4 million (Dh8.8m) at the 2011 auction, after John Buchanan’s odd coaching methods – which included different captains for different games – had made them the league’s joke team.
It was Gambhir’s tenacity, allied with Trevor Bayliss’s coaching, that transformed Kolkata. Now firmly established as one of the leading sides, Gambhir will also be aware of how important this season might be for his chances of an India recall.
Three times (2008 with Delhi Daredevils, 2012 and 2016 with Kolkata), he has topped 500 runs in an Indian Premier League (IPL) season. And by starting the current one with a blistering 48-ball 76 in a10-wicket romp over Gujarat Lions on Friday, he has ensured that the selectors will have half an eye on his displays.
Rohit Sharma and Shikhar Dhawan were the openers of choice at the 2013 Champions Trophy and the 2015 World Cup, but with one just returning from injury and the other out of favour, the door is ajar for others to force their way in. Gambhir, with his big-game nous, certainly should not be counted out.
The other, altogether more poignant, story of the opening week of the IPL has centred on another Delhi player who first caught the eye opening the batting for the Under-19s at the 2016 World Cup.
Rishabh Pant’s big hitting in Bangladesh caught the eye of the Delhi Daredevils, who paid 19 million Rupees (Dh1m) — 10 times his base price — for his services last season.
He made just 198 runs in 10 matches, but smacked a 40-ball 69 against the table-topping Gujarat to become the youngest half-centurion in the IPL.
A blockbuster Ranji Trophy season followed, with a triple-century and a 48-ball hundred illustrating his ability to dominate whatever the format.
Now, at 19 and seen by most as a long-term wicketkeeper-batsman prospect in the Dhoni mould, Pant faces the biggest test of his career.
On Wednesday night, his father passed away. Pant left his franchise and journeyed to Hardwar, on the banks of the Ganges, to perform the last rites.
By Friday night, he was back training in Bangalore, for last night’s game against Royal Challengers Bangalore.
With Rahul Dravid, who was also his Under-19 coach, as the Daredevils’ mentor, and Paddy Upton, once the Indian team’s man-manager extraordinaire, as the brain trust, Pant will find no shortage of compassion in the trying weeks that lie ahead.
Kohli, another Under-19 prodigy, was 18 when his father died. Within two years, he had made his debut for India.
Pant has already featured in a T20 international, against England in February, and the signs are encouraging already of a promising career in front of him.
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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
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
Opening day UAE Premiership fixtures, Friday, September 22:
- Dubai Sports City Eagles v Dubai Exiles
- Dubai Hurricanes v Abu Dhabi Saracens
- Jebel Ali Dragons v Abu Dhabi Harlequins
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
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Fireball
Moscow claimed it hit the largest military fuel storage facility in Ukraine, triggering a huge fireball at the site.
A plume of black smoke rose from a fuel storage facility in the village of Kalynivka outside Kyiv on Friday after Russia said it had destroyed the military site with Kalibr cruise missiles.
"On the evening of March 24, Kalibr high-precision sea-based cruise missiles attacked a fuel base in the village of Kalynivka near Kyiv," the Russian defence ministry said in a statement.
Ukraine confirmed the strike, saying the village some 40 kilometres south-west of Kyiv was targeted.
if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
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Abu Dhabi traffic facts
Drivers in Abu Dhabi spend 10 per cent longer in congested conditions than they would on a free-flowing road
The highest volume of traffic on the roads is found between 7am and 8am on a Sunday.
Travelling before 7am on a Sunday could save up to four hours per year on a 30-minute commute.
The day was the least congestion in Abu Dhabi in 2019 was Tuesday, August 13.
The highest levels of traffic were found on Sunday, November 10.
Drivers in Abu Dhabi lost 41 hours spent in traffic jams in rush hour during 2019
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Fifa Club World Cup quarter-final
Esperance de Tunis 0
Al Ain 3 (Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)
The Rub of Time: Bellow, Nabokov, Hitchens, Travolta, Trump and Other Pieces 1986-2016
Martin Amis,
Jonathan Cape
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UAE gold medallists:
Omar Al Suweidi (46kg), Khaled Al Shehhi (50kg), Khalifa Humaid Al Kaabi (60kg), Omar Al Fadhli (62kg), Mohammed Ali Al Suweidi (66kg), Omar Ahmed Al Hosani (73), all in the U18’s, and Khalid Eskandar Al Blooshi (56kg) in the U21s.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
if you go
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
SPECS
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