South Africa will be wary of Ireland's fighting spirit when they seek to secure a World Cup quarter-final place today.
Ireland have been the most impressive of the non-Test nations, pulling off a shock win over England and running both India and the West Indies close before losing.
South Africa, with six points from four games, will be assured of a place in the last eight with a victory while Ireland, with two points from four matches, only have a slim chance of qualifying.
The momentum is with South Africa, who bounced back strongly to defeat India by three wickets in a tense finish in Nagpur on Saturday after losing a close match to England.
"Saturday's win is a massive step forward in the self-belief department for us and we can play with a bit more freedom," Graeme Smith, the South African captain, said yesterday.
"That doesn't mean we think we can just walk in and knock Ireland over. Many of the guys in Ireland have played [English] county cricket."
South Africa's batting looked solid against India, though AB de Villiers, the top run scorer in the innings, is a doubt today with a thigh injury.
Andre Botha, the Irish all-rounder, said he and his teammates are aware of the task facing them and know they will need a little fortune to favour them.
"We know South Africa are one of the favourites to win this World Cup. Hopefully, they will relax a bit and give us a chance," he said.
"We know we have to win the last two games and we are not going to back out. Everyone's up for the challenge."
Ireland not only made India battle for victory with their gritty display, but also gave a scare or two to the West Indies before losing by 44 runs in Mohali.
"It's not just the West Indies game, we were in with a chance even against Bangladesh and India, but failed to get over the line," Botha said.
Ireland's experienced paceman Trent Johnston is set to return from injury, after the Australia-born seamer had picked up a knee injury against India and sat out the defeat to West Indies.
Zayed Sustainability Prize
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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.
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
Three ways to get a gratitude glow
By committing to at least one of these daily, you can bring more gratitude into your life, says Ong.
- During your morning skincare routine, name five things you are thankful for about yourself.
- As you finish your skincare routine, look yourself in the eye and speak an affirmation, such as: “I am grateful for every part of me, including my ability to take care of my skin.”
- In the evening, take some deep breaths, notice how your skin feels, and listen for what your skin is grateful for.
