Paul Franks: UAE show ‘we are here to fight’ against Scotland ahead of one-day series
Paul Radley reports on UAE cricket's hopes ahead of a two-match one-day series against Scotland after they battled ably in a rain-wracked four-day match.
Having belatedly registered their first points in the long format, the UAE cricket team will return to what they know best when they play two one-day internationals against Scotland in Edinburgh this week.
The two sides shared a draw in the Intercontinental Cup, after rain washed out most of the four days of play.
In the 66 overs that were possible, the UAE showed they are refusing to be the pushovers that their league placing suggests they have been to date.
The national team arrived in Scotland bottom of both the Intercontinental Cup and the World Cricket League Championship, after a miserable past 12 months.
However, under the guidance of Paul Franks, the new – and, for now, interim – coach, the side battled well in conditions and a format that have proved alien to them in the past in the first tour match.
All domestic cricket that is played in the UAE is limited-overs, so the side will be full of optimism when they switch from red to white-ball cricket at The Grange on Sunday.
Franks, who is on a six-week loan from Nottinghamshire, his full-time employers in English county cricket, was impressed by the fight showed by his side last week.
“I made it perfectly clear when we arrived that I wanted to come here and win three games of cricket,” Franks said.
“I didn’t want to just focus on the one-dayers at the end of it, and they all bought into that.
“They all understood it was going to be a challenge. I think we have shown Scotland we are here to fight, to battle, and won’t have them dictate terms to us in their home conditions.
“Whilst we will always be more comfortable playing white-ball cricket, it was very evident we didn’t want to turn up and roll over.”
Although the abandoned four-day match brought little but frustration for each of the sides, the UAE had one sizable positive in the form of the return of Rameez Shahzad.
The middle-order batsman was playing his first international game in eight years, and showed impressive restraint to lift UAE from a precarious position, as he made 74 not out.
Franks said his innings was evidence of a commendable temperament, which has not always been a trademark of a player who is usually known for big hitting.
In a practice match for UAE against Pakistan's Test side last winter, for example, Rameez hit a number of the bowlers for six, including the celebrated legspinner Yasir Shah.
Rameez was pleased with his form in the Intercontinental Cup, but acknowledged his side are likely to be more comfortable in the limited-overs format.
“Being here is the main thing and my aim is to do the best I can and be the best player in the team,” Rameez said.
“Moving to a different format means I can be a little bit more aggressive. The conditions will be similar in Edinburgh but hopefully the wicket will be a little better [than in Ayr].”
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
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
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