Kings XI Punjab took advantage of Virat Kohli’s absence from the Royal Challengers Bangalore line-up by thrashing last season’s Indian Premier League finalists by eight wickets on Monday.
Kohli, who top-scored at IPL 9 with 973 runs, is missing the opening few weeks of IPL 10 with injury, and RCB struggled without their captain.
Winning the toss and choosing to bat, RCB’s innings got off to a disastrous start when Australian batsman Shane Watson was bowled in the first over by Axar Patel for one run. Fellow opener Vishnu Vinod (7) was removed two overs later when he misjudged a pull shot off the bowling of Sandeep Sharma and found Glenn Maxwell at long-on.
__________________________________
Read more
■ Fixture list and match times: For 2017 Indian Premier League
■ IPL 10: Paul Radley's 10 players to watch
■ Chirag Suri: 'Sticks a flag in the ground' for UAE cricket
__________________________________
From 18-2, RCB then slumped to 22-3 when Kedar Jadhav was trapped lbw by Varun Aaron in the fourth over.
That RCB remained somewhat competitive was down solely to South African batsman AB De Villiers, whose unbeaten 46-ball 89 steered his side to a total of 148. De Villiers was supported firstly by Mandeep Singh (28) before he fell to Aaron, and then by Stuart Binny, who provided 18 runs from 20 deliveries at the end of the innings.
Defending their total was always going to be a tough task for RCB and so it proved.
Manan Vohra and South African Hashim Amla put on 62 runs for the first wicket before England paceman Tymal Mills trapped Vohra lbw for 34.
Yuzvendra Chahal then bowled Patel (9), but at 78-2 and with nearly 12 overs to play, Kings XI remained in control of the game.
A 38-ball 58 by Amla and 43 runs from 22 deliveries for Maxwell saw Kings XI home with more than five overs remaining, much to the delight of their fans inside the Holkar Cricket Stadium.
The victory continues Kings XI Punjab’s perfect start to the season after their opening six wicket win over Rising Pune Supergiant, while RCB are yet to taste victory having previously lost to defending champions Sunrisers Hyderabad by 35 runs.
Kings XI are next in action on Thursday when they travel to Kolkata to face the Knight Riders. RCB host Mumbai Indians a day later at the M Chinnaswamy Stadium.
* The National staff
sports@thenational.ae
Follow us on Twitter @NatSportUAE
Like us on Facebook at facebook.com/TheNationalSport
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
%E2%80%98White%20Elephant%E2%80%99
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jesse%20V%20Johnson%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Michael%20Rooker%2C%20Bruce%20Willis%2C%20John%20Malkovich%2C%20Olga%20Kurylenko%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
