SHARJAH // Fixtures between India and Pakistan in the UAE have become like London buses. You wait around for ages for one to arrive and then two come along at once.
The two sides met in their U19 Asia Cup pool match in Dubai on Tuesday, eight years after the senior teams last played on these shores, in a two-match series in Abu Dhabi.
Four days later and they are meeting again in the final at Sharjah Cricket Stadium.
While supporters of the two teams in the UAE may have become estranged from this fixture in recent years, the rival players have not.
They have met three times in the past two Asia Cups, and the results suggest today's meeting is too close to call.
There has been one tie, when the nations shared this trophy in Malaysia two years ago. Back then, India won the group match back by one run. On Tuesday, Pakistan had the better of a two-wicket win.
The fact Pakistan tasted success most recently will fill them with optimism, while they have also had the benefit of an extended run of matches at this ground.
"The boys are very familiar with this place because we have been here for around one month," said Azam Khan, Pakistan's coach. "These youngsters adjusted very quickly to the environment and it feels like home now.
"Of course it is exciting when we are playing against India, but I have told my players to play normal cricket and to play their best game. The boys are very capable, they have been playing well as a team and that is why we are unbeaten in so many games."
Bharati Arun, India's coach, believes his side will be better-equipped for the final after being taught some lessons in the pool match in Dubai.
"It was a great learning experience for them," Arun said. "These are the sort of things we need to improve and next time we will come out even better."
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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
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MATCH INFO
Uefa Champions League final:
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Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
