Sport

Razzak happy to make up for lost time

The ignominy of missing out on making history with Bangladesh - when the Tigers beat West Indies in the Test series - did wonders to Abdur Razzak late on Sunday.

  • English
  • Arabic

The ignominy of missing out on making history with Bangladesh - when the Tigers beat West Indies in the Test series - did wonders to Abdur Razzak late on Sunday. The slow left-armer used up some of that pent-up energy to help the touring side win the opening one-day international against West Indies by 52 runs.

Razzak, who was prevented from bowling in international cricket in Dec 2008 due to a suspect action before having his suspension lifted in March, opened the bowling and took four wickets for 39 runs as Bangladesh defended a target of 247 at international cricket's newest venue of Windsor Park, Dominica. "This [performance] was important for me," Razzak said. "I was out of the team for eight months, and now I am back in the side, I am looking to do well.

"I was not surprised when the captain [Shakib al Hasan] gave me the new ball, especially the way the pitches have been playing in the Caribbean during this series. "When I played in the Caribbean in the 2007 World Cup, I also used the new ball, so it's normal." The victory gives Bangladesh a 1-0 lead in the three-match series with the second one-dayer scheduled for the same venue today, and the final match on Friday at Warner Park in St Kitts.

Razzak again exposed the West Indies' frailty to spin bowling, after Bangladesh, sent in to bat, were restricted to 246 for nine from their allocation of 50 overs. Mohammed Ashraful hit the top score of 57 and Shakib stroked 54 to lead the Bangladesh batting, despite Kemar Roach taking a career-best five for 44. But Razzak then gave Bangladesh a boost, when he trapped West Indies opener Dale Richards lbw for one in the second over.

Bangladesh continued to build the pressure, particularly with their spin bowlers operating from very early, and West Indies slumped to 42 for four in the 12th over. Devon Smith and Dave Bernard Jr added 78 for the fifth wicket to stabilise West Indies. But Shakib, bowling his left-arm spin, made the breakthrough in the 29th over, when he trapped Smith lbw for the top score of 65. Naeem Islam scalped Bernard caught at deep mid-wicket for 38 three overs later to leave West Indies 130 for six. Rawl Lewis then put on 41 with Darren Sammy for the seventh wicket before Rubel Hossain bowled him for 21 in the 40th over.

Bangladesh found little resistance from the remaining West Indies batsmen, although Sammy got 28 before Razzak trapped him lbw in the 42nd over. West Indies captain Floyd Reifer captain expressed concern over the top-order's batting performance, which has not been up to the mark in the past month, especially with no time left to prepare for the next match. "We lost the game with our batting," Reifer said. "We didn't get the start we wanted from the top, and this is something that is worrying us at the moment.

"We are not getting enough partnerships at the top of the innings. We are quite happy with the balance of the team." * With agencies

While you're here
The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

Lampedusa: Gateway to Europe
Pietro Bartolo and Lidia Tilotta
Quercus

UAE currency: the story behind the money in your pockets
While you're here
THE CLOWN OF GAZA

Director: Abdulrahman Sabbah 

Starring: Alaa Meqdad

Rating: 4/5

Cricket