• AFP / MUNIR UZ ZAMAN
    AFP / MUNIR UZ ZAMAN
  • AP Photo/Rafiq Maqbool
    AP Photo/Rafiq Maqbool
  • AP Photo/Saurabh Das
    AP Photo/Saurabh Das
  • AFP / PUNIT PARANJPE
    AFP / PUNIT PARANJPE

Marlon Samuels, Mitchell Santner and the best moments from World Twenty20


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Carlos Brathwaite led West Indies past England to win a World Twenty20 final thriller on Sunday but this tournament had plenty of memeroable moments. Here are five of the best.

1 Best quote Marlon Samuels

“Every team I play for, Shane Warne has a problem with me,” Marlon Samuels said after leading West Indies to a second World Twenty20 title. “I don’t know what. I’ve never disrespected him. I don’t appreciate the way that he continues to talk about me, and the things he keeps doing. I don’t know, maybe it is because my face is real and his face is not.” What is it they say about payback?

2 Worst fallout Pakistan

Where else but in Pakistan? They were easily the least prepared of the sides in the Super 10 stage. They were fortunate that Bangladesh froze on the big stage in that first game, otherwise they could have ended winless. Back in Pakistan, it is as good as if they did. Inquiry committees are being set up like they are going out of fashion. The captain has left the post. The coach is gone. Members of the management, even the board might also pay. The way things are going, it sounds as if the entire government is in danger of being overturned.

3 Best finish India v Bangladesh

Nothing beats a finish of four consecutive sixes in a game played for the trophy. But sometimes a batting implosion can be as compelling. Against India in Bangalore, Bangladesh needed 11 off the last over. Mushfiqur Rahim celebrated prematurely after hitting a boundary with nine coming off the first three balls. He holed out trying to hit out in style when a single would have sufficed. Mahmudullah panicked and holed out, too. And when MS Dhoni pulled off a run-out off the last ball, Bangladesh had blown the script.

4 Best bowling Mitchell Santner

New Zealand were quick to read the pitch perfectly against India in Nagpur and adapt. They let go of the world’s best fast bowling pair of Tim Southee and Trent Boult and played three spinners. Mitchell Santner out-bowled India’s spinners on a viciously turning track. The key wicket was Rohit Sharma’s, beautifully drawn out and beaten on the turn, and ultimately left stranded. He took three more.

5 Best innings Mohammad Shahzad

You can have your Virat Kohli masterpiece. You can have your exhibitions of Joe Root’s genius. You can have your Chris Gayle explosions as well. But the best innings was played by the portly Afghanistan opener. Chasing South Africa’s 210 in Mumbai was never realistically on but, for four brief overs, it seemed like the impossible might happen. Having got to 44 off 19 balls, it took a speedy corker from Chris Morris to dismiss him.

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Points to remember
  • Debate the issue, don't attack the person
  • Build the relationship and dialogue by seeking to find common ground
  • Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
  • Listen actively without interrupting
  • Avoid assumptions, seek understanding, ask questions
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

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