Odean Smith smashed 25 off eight balls to help Punjab Kings beat Royal Challengers Bangalore by five wickets in the IPL on Sunday, March 27, 2022. Sportzpics for IPL
Odean Smith smashed 25 off eight balls to help Punjab Kings beat Royal Challengers Bangalore by five wickets in the IPL on Sunday, March 27, 2022. Sportzpics for IPL
Odean Smith smashed 25 off eight balls to help Punjab Kings beat Royal Challengers Bangalore by five wickets in the IPL on Sunday, March 27, 2022. Sportzpics for IPL
Odean Smith smashed 25 off eight balls to help Punjab Kings beat Royal Challengers Bangalore by five wickets in the IPL on Sunday, March 27, 2022. Sportzpics for IPL

Odean Smith smashes Punjab Kings over line against Royal Challengers Bangalore in IPL


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A fine knock from new captain Faf du Plessis was not enough to prevent Royal Challengers Bangalore falling to a high-scoring five-wicket defeat in their opening Indian Premier League game on Sunday.

The South African, who has taken over the captaincy from Virat Kohli, hit 88 from 57 balls to help his side reach 205-2 off their 20 overs. Unbeaten knocks from Kohli (41) and Dinesh Karthik (32) contributed to a healthy total.

But it certainly failed to daunt Punjab who chased it down with an over to spare. Bhanuka Rajapaksa (43), Shikhar Dhawan (43) and player of the match Odean Smith's unbeaten 25 off just eight balls — that included one four and three sixes — all played key roles in Punjab reaching 208-5.

“We dropped Odean … and he's a really powerful hitter. You need to hold on to your chances. The cliche of catches win matches,” Du Plessis said.

In Sunday's early game, Axar Patel smacked an unbeaten 38 off 17 balls as Delhi Capitals recovered to beat Mumbai Indians by four wickets in their opening match.

Opener Ishan Kishan’s 81 not out off 48 balls had helped Mumbai reach 177-5 in 20 overs after being asked to bat at Brabourne Stadium. Kuldeep Yadav took 3-18 off his fours overs for Delhi and claimed the player of the match award.

“I thought it was a good score. It didn’t look like a pitch where you can get 170-plus at the start but we played well in the middle [overs] and finished well,” Mumbai captain Rohit Sharma said. “But we didn’t bowl according to our plans.”

Delhi, who were tottering on 72-5 at one point, recovered to win with 10 balls to spare after an unbroken sixth-wicket stand of 75 off 30 balls between Axar and Lalit Yadav as they reached 179-6 in 18.2 overs.

Axar hit two fours and three sixes while Lalit cracked four fours and two sixes in his unbeaten 48.

“We made some mistakes on the field which didn't go according to plans,” Rohit said. “But those things can happen. We just need to keep it tight within the group. We are disappointed, but it's not the end.”

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

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

UAE currency: the story behind the money in your pockets
WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

Herc's Adventures

Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

UAE currency: the story behind the money in your pockets
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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

Seemar’s top six for the Dubai World Cup Carnival:

1. Reynaldothewizard
2. North America
3. Raven’s Corner
4. Hawkesbury
5. New Maharajah
6. Secret Ambition

Updated: March 27, 2022, 9:51 PM