Pakistan’s bowlers should take heart: miracles do happen. The fact there is no such thing as a sure thing in cricket was affirmed in the UK last month when Hashim Amla was playing in the county championship.
The South Africa batsman was in the middle of a typically run-heavy stint as a short-term overseas professional for Surrey.
They were playing away to Somerset at a traditionally batsman-friendly ground, and against an inexperienced bowling attack. And the world’s best batsman promptly bagged a pair of ducks.
Amla failures do happen. But not often, and the prospect of seeing him arriving at the crease in the benign batting conditions of the UAE might fill the nominal home side’s bowlers with dread. It says much about Amla’s status that his was the name Umar Amin, the Pakistan batsman, immediately summoned when asked to nominate a danger man within the world’s No 1 team.
“South Africa are a world-class side with some top players in their team, but definitely Hashim Amla is one of the specialists we need to focus on, then AB de Villiers and Jacques Kallis,” Amin said.
“These are the players we need to be on top of and not let them settle down during the whole series.”
While the likes of Kallis and De Villiers will have been grateful for time at the wicket in Sharjah last week, Amla has not been short on long-format cricket.
His productive six-game spell at Surrey, where he was a substitute for JP Duminy, brought with it four half-centuries and a top score of 151.
It is eight months since the Proteas played a competitive game in whites, and Amla acknowledged their trip to the UAE so far has felt like the players are getting to know each other again.
“The boys are very excited, as we haven’t played Test cricket for quite some time,” Amla said.
“It’s given us a great opportunity to reflect on what has happened and also what we want to achieve. Everyone is hungry, the camaraderie is great and we just want to get better.
“We want to play good cricket and we know it is not going to be easy.
“The heat will be a factor, the Pakistan team are a good team and we don’t know what the wickets will be like.
“But whatever it is the team has that confidence that we’ll be able to adapt as quickly as possible.”
pradley@thenational.ae
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Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
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
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