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.
“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.”
Lexus LX700h specs
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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
MATCH INFO
New Zealand 176-8 (20 ovs)
England 155 (19.5 ovs)
New Zealand win by 21 runs
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Gulf rugby
Who’s won what so far in 2018/19
Western Clubs Champions League: Bahrain
Dubai Rugby Sevens: Dubai Hurricanes
West Asia Premiership: Bahrain
What’s left
UAE Conference
March 22, play-offs:
Dubai Hurricanes II v Al Ain Amblers, Jebel Ali Dragons II v Dubai Tigers
March 29, final
UAE Premiership
March 22, play-offs:
Dubai Exiles v Jebel Ali Dragons, Abu Dhabi Harlequins v Dubai Hurricanes
March 29, final
Avatar: Fire and Ash
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
Rating: 3/5
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