While India and Pakistan players may publically play down the significance of today's meeting at Centurion, the subplots alone could be enough to make a Bollywood movie.
Games between the countries can draw a television audience of one billion viewers, and defeat is unpalatable for both sets of fans.
The rivalry dates back to the partition of India in 1947, and memorable moments on the cricket field have come thick and fast, especially in recent years.
In 1984 in Sharjah, the Indian, team led by Kapil Dev, made just 125 in a ODI before bowling Pakistan out for 87 in one their most memorable triumphs over their neighbours. Two years later, Chetan Sharma, the first man to take a hat-trick in a World Cup, bowled the last over in the final of the Australasia Cup in Sharjah.
With Pakistan needing four runs off the last ball, his low full-toss outside the leg-stump was hit for six by Javed Miandad. That ball made Sharma public enemy No 1 with Indian cricket fans, while Miandad was the Pakistan hero. In these games one ball can seal a player's legacy.
In the 1996 World Cup quarter-final, in Bangalore, Aamir Sohail smashed a delivery from Venkatesh Prasad through the covers for a four. He then pointed his bat towards the boundary where the ball had gone. With the very next delivery, Prasad bowled Sohail and pointed his finger towards the pavilion.
Ahead of a match in the 2003 Videocon Cup, Shahid Afridi claimed that Irfan Pathan was no match for him and he would hit a six off the first ball. He lived up to the promise, with the ball landing in a nearby stream outside the stadium.
A new Pakistan hero could emerge today as they chase just their second Champions Trophy win over their old rivals.
"It's time the senior batsmen should say goodbye," said the former captain and opening batsman Ramiz Raja, after Pakistan laboured to a five-wicket win over the Windies on Wednesday.
"They [the experienced batsmen] looked novices while Umar Akmal batted with much more maturity. It looked as if they don't have bats in their hands," he added after senior batsmen Mohammed Yousuf, Shoiab Malik and Misbah ul Haq struggled for runs.
And another former test opener, Aamir Sohail, said that the experienced batsmen are not playing for the team. "They are playing for their survival, they have always struggled on the wicket where there's seam movement," he said.
Akmal, 19, made 41 against the Windies and has scored 233 runs in five one-day internationals with an impressive average of 77.66.
Younus Khan, the captain, is expected to return for Pakistan after missing Wednesday's game with a finger injury. The last time the two teams met was in a warm up Twenty20 match at the Oval ahead of the T20 World Cup in England. India won with three overs to spare. P
Prior to that, they met twice in the Asia Cup at in Karachi last summer. India won the first chasing 299; Pakistan the second having been set a mammoth 308 for victory. Today's encounter promises to be as thrilling.
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India v Pakistan, 4.30pm, ART Prime Sport
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MATCH INFO
Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
RESULT
Arsenal 1 Chelsea 2
Arsenal: Aubameyang (13')
Chelsea: Jorginho (83'), Abraham (87')
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.
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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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Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
