Most parents of seven-month-old babies could sympathise. When you are trying to get something done, it would be handy if the little one followed a neat sleeping pattern, just this once.
The fact Kayla McAlister’s daughter Stella refused to oblige was perhaps understandable. She might still be on New Zealand time, after all, and this is her first trip to Dubai.
Plus she probably wanted to watch her mother doing what she does – which in this case was scored a try in each of the pool matches for the Black Ferns on Day 1 of the Dubai Rugby Sevens.
“She has had one hour’s sleep all day, and was in the tunnel when we were trying to focus,” McAlister said.
This is McAlister’s first tournament since the Olympic Games in Rio in 2016. It looked as if she had barely been away, as she fitted seamlessly back in to the irresistible New Zealand team, who won each of their pool matches against South Africa, France and United States.
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“It was good to get back out there with the girls, although my lungs are blowing a bit,” McAlister said.
“It is good to be back in the environment. I pretty much took it easy for three months [after giving birth to Stella], then got straight back into it.
“After watching them all year after Rio, and we had a tough 18 months leading into that, the girls did so well here last year, then in the series that followed, and it was gutting sitting at home pregnant. My goal was Dubai.”
Oddly, the last match of Day 1 will be repeated as the first match of the Women’s Series finals day, as New Zealand face the US in the quarter final at 9am on Pitch 2.
Russia face Spain, Canada play France, while a fixture between England and Australia is the pick of the round.
The Australians also won all three of their pool fixtures, including a match against England, and Charlotte Caslick is hoping for more of the same on Friday.
“We were focusing on keeping hold of the ball and working really hard for each other, being first to the ball all over the field,” Caslick said.
“In this heat, you have to work super hard. Holding onto the ball is key, and if you can do that in this heat you can run teams off their feet. That is what we will be aiming to do.”
Monday's results
- UAE beat Bahrain by 51 runs
- Qatar beat Maldives by 44 runs
- Saudi Arabia beat Kuwait by seven wickets
UAE currency: the story behind the money in your pockets
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
The biog
Family: Parents and four sisters
Education: Bachelor’s degree in business management and marketing at American University of Sharjah
A self-confessed foodie, she enjoys trying out new cuisines, her current favourite is the poke superfood bowls
Likes reading: autobiographies and fiction
Favourite holiday destination: Italy
Posts information about challenges, events, runs in other emirates on the group's Instagram account @Anagowrunning
Has created a database of Emirati and GCC sportspeople on Instagram @abeermk, highlight: Athletes
Apart from training, also talks to women about nutrition, healthy lifestyle, diabetes, cholesterol, blood pressure
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