Even as hockey aficionados hope against hope that the silver medal in the recent Champions Trophy doesn’t represent yet another false dawn, Indian hockey is struggling to shake off the controversies.
Sardar Singh, who first captained the side in 2008, was stripped of the captaincy after all the negative publicity that followed allegations of abuse from his former fiancee.
Sardar, though, remains part of the squad for Rio 2016. Ritu Rani, who had led the women’s team since 2011 and helped them qualify for the Olympics for the first time since 1980, has no such consolation. She was dropped from the side altogether, with Hockey India citing poor attitude and a dip in performance.
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• Dileep Premachandran: Under Sardar Singh, India have best chance in years at Olympic medal
As recently as March, Neil Hawgood, the one-time Australian Olympian who now coaches the Indian women’s team, had said: “Ritu just gives us a work-rate that is second to no one else in the world ... I think we’ve got to be careful with her because every game she turns up, she gives us that performance. We need to manage her now going into the Olympics.”
Rani made her debut as a 14-year-old in 2006, and has been one of Indian hockey’s stalwarts. It’s understood that her decision to get engaged in the run-up to the Olympics also didn’t endear her to those that matter.
“I didn’t leave any training or camps, I got engaged when the camp was on a break,” she said, before breaking down in a TV interview.
“I feel playing hockey for all these years has been useless. My fiancee is hugely upset. Sardar Singh is also facing personal problems, his captaincy has been taken away as well, but he is still in the team. Then why this treatment with me?”
Rani may have been late for a few practice sessions, but at the highest level, coaches and other support staff are supposed to be able to manage even the “difficult” characters.
By dropping her altogether, at a time when many think Sardar has been treated with kid gloves, the women’s team may just have done serious harm to their chances of making an impression on the biggest stage.
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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.
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Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
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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.
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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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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