Apart from under-utilising himself as a batsman, AB de Villiers's captaincy has been poor. Lakruwan Wanniarachchi / AFP
Apart from under-utilising himself as a batsman, AB de Villiers's captaincy has been poor. Lakruwan Wanniarachchi / AFP
Apart from under-utilising himself as a batsman, AB de Villiers's captaincy has been poor. Lakruwan Wanniarachchi / AFP
Apart from under-utilising himself as a batsman, AB de Villiers's captaincy has been poor. Lakruwan Wanniarachchi / AFP

India and South Africa both flatter to deceive again


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COLOMBO // At least nobody was going to say that South Africa did you know what.

It was brought up once after they lost to Pakistan (a match in which they did not really choke because they should not have even come close to winning it) but that was just a regulation query.

But after they lost to India last night, their captain AB de Villiers, unprompted, said his side had "choked the [Pakistan] game".

If it does not come up at least once at an ICC tournament, then it is not really an ICC tournament.

They did not really choke over the course of three games, but they are still out, still without a major ICC trophy since 1998.

And if not choking is a consolation, in this case it is only comparable to remembering you have nine fingers left immediately after one has been chopped off.

Like so many other tournaments they again looked such a threat before it. They arrived as the format's top-ranked side, although the rankings are still at a hollow and formative stage currently and not to be taken entirely seriously.

The squad looked so healthily balanced. An in-form opening batsman in Hashim Amla, Jacques Kallis returning to the format more attuned to it, further batting depth in De Villiers and JP Duminy, useful spinners and a dangerous pace duo.

Maybe they were missing another high-quality all-rounder but they should have been contenders still.

Room must be made for the fine margins of Twenty20 of course.

Had they beaten Pakistan in that first game who knows how the group would have panned out. And in that match, it really did feel for a while that this was a newish South Africa playing, one which plays poorly on a big occasion but still guts out a win.

But there has just been something not right about them.

The captain has been poor, primarily but not exclusively, in utilising himself far too low down the order for the two games that mattered.

Apparently he believes he is better used further down, when there are fewer overs to play with but that logic does not hold for such a gifted cross-format player, even after a cheap dismissal last night at one down.

Throw in some poor tactical decisions (not bowling Johan Botha during Umar Gul's freewheeling biffing the poorest of them), a pretty steep slide in their generally impeccable fielding standards and another global event has slipped South Africa by.

The sense that De Villiers felt overwhelmed was not eased by his words later.

"I'll have to go back home, clear my mind before I start taking some learning out of this," he said. "It's still spinning a bit, not really knowing exactly where we went wrong."

It felt like a confession.

Probably the more illustrative example of how thin the lines are in this format come from India who only lost one game and are out, but lost that one badly enough.

The concerns about their bowling throughout were proved both right and wrong. They actually bowled sides out in four of their five games but were so poor against Australia – and MS Dhoni's insistence that the drizzle accounted for that still is not convincing enough – that they are out before the semi-finals once again.

Actually the last over of their campaign, from Lakshmipathy Balaji last night, just about sums up the cumulative effect of their bowling. Two rubbish deliveries were tonked for six, but two better ones got wickets. Ultimately it was just about enough to sneak a win, but not enough to take them further.

Dhoni was frank in his assessment afterwards.

"When wickets don't support our bowlers we struggle, especially on flat wickets we find it more difficult rather than seaming wickets," he said. "I would prefer a turning track or a seaming wicket because it suits our bowlers."

More clear-cut was the unshakable sense that there is a jadedness about this side.

Virender Sehwag, Zaheer Khan (although he bowled beautifully on occasions but in a Test or ODI sense), Harbhajan Singh, Gautam Gambhir, even Dhoni himself; these are players who have been around for a number of World T20s now and India have not made it into the knockouts on three successive occasions.

That should be indication enough that the time for change is at hand.

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Ipaf in numbers

Established: 2008

Prize money:  $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.

Winning novels: 13

Shortlisted novels: 66

Longlisted novels: 111

Total number of novels submitted: 1,780

Novels translated internationally: 66

The biog

Born: near Sialkot, Pakistan, 1981

Profession: Driver

Family: wife, son (11), daughter (8)

Favourite drink: chai karak

Favourite place in Dubai: The neighbourhood of Khawaneej. “When I see the old houses over there, near the date palms, I can be reminded of my old times. If I don’t go down I cannot recall my old times.”

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

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

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Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

The Outsider

Stephen King, Penguin

The specs

Engine: 4 liquid-cooled permanent magnet synchronous electric motors placed at each wheel

Battery: Rimac 120kWh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power: 1877bhp

Torque: 2300Nm

Price: Dh7,500,00

On sale: Now

 

History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

MATCH INFO

Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE

Sheer grandeur

The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Brief scores:

Manchester City 3

Aguero 1', 44', 61'

Arsenal ​​​​​1

Koscielny 11'

Man of the match: Sergio Aguero (Manchester City)

Results:

6.30pm: Maiden Dh 165,000 1,400m.
Winner: Walking Thunder, Connor Beasley (jockey), Ahmad bin Harmash (trainer).

7.05pm: Handicap (rated 72-87) Dh 165,000 1,600m.
Winner: Syncopation, George Buckell, Doug Watson.

7.40pm: Maiden Dh 165,000 1,400m.
Winner: Big Brown Bear, Pat Dobbs, Doug Watson.

8.15pm: Handicap (75-95) Dh 190,000 1,200m.
Winner: Stunned, Pat Dobbs, Doug Watson.

8.50pm: Handicap (85-105) Dh 210,000 2,000m.
Winner: New Trails, Connor Beasley, Ahmad bin Harmash.

9.25pm: Handicap (75-95) Dh 190,000 1,600m.
Winner: Pillar Of Society, Pat Dobbs, Doug Watson.

Vidaamuyarchi

Director: Magizh Thirumeni

Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra

Rating: 4/5

 

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
MATHC INFO

England 19 (Try: Tuilagi; Cons: Farrell; Pens: Ford (4)

New Zealand 7 (Try: Savea; Con: Mo'unga)

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Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival