Mike Ballard at the ICF Paracanoe World Cup in Poland. Photo: Dr Adam Coughlin
Mike Ballard at the ICF Paracanoe World Cup in Poland. Photo: Dr Adam Coughlin
Mike Ballard at the ICF Paracanoe World Cup in Poland. Photo: Dr Adam Coughlin
Mike Ballard at the ICF Paracanoe World Cup in Poland. Photo: Dr Adam Coughlin

Mike Ballard terms challenging Paracanoe World Cup a 'learning experience'


Paul Radley
  • English
  • Arabic

Mike Ballard termed the weather-curtailed ICF Paracanoe World Cup a “phenomenal learning experience”.

The Abu Dhabi-based kayaker missed out competing in a B-final at the event in Poland, after strong winds led to a number of races being cancelled on Saturday.

A day earlier, the Michigan-born paddler had finished his KL Men’s 200m semi-final in 57.30 seconds.

That time was faster than that which he had registered in far more docile conditions in previous competitions.

For the second day in a row, his race was followed shortly after by a suspension in racing because of choppy water and strong winds.

Ballard himself saw a fellow competitor capsize in the lane next to his in his semi-final.

The United States representative said the event in Poznan had been a world away from what he was used to training on the water at Al Zeina in the UAE capital.

“Day 1 was a nightmare – flat-out danger, and they called it off after two people capsized,” Ballard said.

“Day 2 was still bad, but the wind was a little bit less. After being out there on the opening day, I had a really good idea of what the water would be doing.

Ballard gets unexpected support from Abu Dhabi Harlequins

  • Mike Ballard took delivery of a new kayak ergometer this week, as his bid to compete at the Paralympics in Tokyo received a boost from Abu Dhabi Harlequins. Courtesy: Mike Ballard
    Mike Ballard took delivery of a new kayak ergometer this week, as his bid to compete at the Paralympics in Tokyo received a boost from Abu Dhabi Harlequins. Courtesy: Mike Ballard
  • The kayak ergometer Mike Ballard is using in his bid to compete at the Paralympics in Tokyo. Courtesy: Mike Ballard
    The kayak ergometer Mike Ballard is using in his bid to compete at the Paralympics in Tokyo. Courtesy: Mike Ballard
  • Mike Ballard's received unexpected support from Abu Dhabi Harlequins. Courtesy: Mike Ballard
    Mike Ballard's received unexpected support from Abu Dhabi Harlequins. Courtesy: Mike Ballard
  • Mike Ballard took delivery of a new kayak ergometer this week. Courtesy: Mike Ballard
    Mike Ballard took delivery of a new kayak ergometer this week. Courtesy: Mike Ballard
  • Mike Ballard is aiming to compete for the United States in the 200-metre kayak sprint at the Paralympics in Tokyo next year. Victor Besa / The National
    Mike Ballard is aiming to compete for the United States in the 200-metre kayak sprint at the Paralympics in Tokyo next year. Victor Besa / The National
  • Former Abu Dhabi Harlequins rugby player Mike Ballard has been forced to improvise as he aims to represent US at the Paralympics. Victor Besa / The National
    Former Abu Dhabi Harlequins rugby player Mike Ballard has been forced to improvise as he aims to represent US at the Paralympics. Victor Besa / The National
  • Abu Dhabi man Mike Ballard is hoping to represent the US team in the Paralympics in Tokyo. Victor Besa / The National
    Abu Dhabi man Mike Ballard is hoping to represent the US team in the Paralympics in Tokyo. Victor Besa / The National
  • Mike Ballard is hoping to complete his remarkable 'underdog' story with an appearance at the Tokyo Paralympics. Victor Besa/The National
    Mike Ballard is hoping to complete his remarkable 'underdog' story with an appearance at the Tokyo Paralympics. Victor Besa/The National
  • Mike Ballard had built his own kayak machine on the balcony of his Abu Dhabi apartment as he continues to train for the Paralympics despite the coronavirus restrictions. Courtesy Mike Ballard
    Mike Ballard had built his own kayak machine on the balcony of his Abu Dhabi apartment as he continues to train for the Paralympics despite the coronavirus restrictions. Courtesy Mike Ballard
  • Mike Ballard had built his own kayak machine on the balcony of his Abu Dhabi apartment. But he has now been loaned a top-of-the-range kayak ergometer by a player he used to coach at Harlequins. Courtesy Mike Ballard
    Mike Ballard had built his own kayak machine on the balcony of his Abu Dhabi apartment. But he has now been loaned a top-of-the-range kayak ergometer by a player he used to coach at Harlequins. Courtesy Mike Ballard
  • Mike Ballard is aiming to represent US at the Paralympics. Victor Besa / The National
    Mike Ballard is aiming to represent US at the Paralympics. Victor Besa / The National
  • Mike Ballard got paralysed waist down after a rugby incident in 2014. Khushnum Bhandari for The National
    Mike Ballard got paralysed waist down after a rugby incident in 2014. Khushnum Bhandari for The National
  • Mike Ballard got paralysed waist down in 2014 and has shifted his focus to kayaking. Khushnum Bhandari for The National
    Mike Ballard got paralysed waist down in 2014 and has shifted his focus to kayaking. Khushnum Bhandari for The National

“I had a gameplan and I executed it. I was really happy to get down the course faster than at the USA trials and [in Paralympic qualifying] in Hungary.

“It is tough to tell the significance of the times because of the way the wind was blowing, and it felt like we were on a conveyor belt, but I was happy.”

How frequently the world’s leading paddlers will have to compete in such extreme conditions is unclear, but Ballard was grateful to have gone through it.

“It has been a phenomenal learning experience,” Ballard said.

“I was never in danger of coming home with a world championship to start with. We were here for the experience.

“Now we have expanded the realm of, not what we are comfortable paddling in, but what we are capable of paddling in.

“It has added a new element to what I know I am capable of. Times are irrelevant because of the conditions, but at the same time, we are trending in the right direction.”

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Ten tax points to be aware of in 2026

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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

MATCH INFO

New Zealand 176-8 (20 ovs)

England 155 (19.5 ovs)

New Zealand win by 21 runs

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March 22, play-offs:
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March 29, final

UAE Premiership

March 22, play-offs: 
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March 29, final

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Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

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Fixtures (all in UAE time)

Friday

Everton v Burnley 11pm

Saturday

Bournemouth v Tottenham Hotspur 3.30pm

West Ham United v Southampton 6pm

Wolves v Fulham 6pm

Cardiff City v Crystal Palace 8.30pm

Newcastle United v Liverpool 10.45pm

Sunday

Chelsea v Watford 5pm

Huddersfield v Manchester United 5pm

Arsenal v Brighton 7.30pm

Monday

Manchester City v Leicester City 11pm

 

Updated: May 28, 2022, 11:28 AM