Shahid Afridi: Pakistan openers unsure of tactics


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PALLEKELE, SRI LANKA // Shahid Afridi, the Pakistan captain, says his opening batsmen were struggling in the World Cup because they were unsure whether to play positively or just try to survive early overs.

"At the moment, boys [openers] are thinking let's play 15 overs, but don't lose wickets and another way they are thinking is to play their positive game," Afridi said.

Openers Mohammad Hafeez and Ahmed Shehzad have scored just 93 runs between them in four matches as their poor starts have put the middle-order under pressure and the team failed to cross the 200-run mark against Canada and New Zealand.

"It's a very good combination [of openers] but the boys are not performing," Afridi said ahead of tomorrow's Group A match against Zimbabwe. "We are trying to give them confidence to perform."

Umar Akmal, the middle-order batsman, suffered another minor injury when he twisted his ankle while playing football during training at the Pallekele International Cricket Stadium on Sunday. But he returned to the fielding session with his left ankle heavily strapped.

Akmal also bruised his index finger during fielding practice on Thursday and since then has not batted in the nets.

However, Afridi insisted Akmal was still under consideration for Monday's game. If Akmal could not regain full fitness, Asad Shafiq could get his first World Cup game.

Pakistan have six points from three wins and Afridi was targeting a quarter-finals berth with a win over Zimbabwe, who has just two points after four matches.

Pakistan to host first series in two years

The Pakistan Cricket Board (PCB) will host a team from the Indian Punjab in June for a limited-overs series as the country takes steps towards reviving international cricket on home soil following a two-year absence.

No international or representative cricket has been played in Pakistan since March 2009 after militants attacked the visiting Sri Lankan cricket team in Lahore.

Today,  Ijaz Butt, the PCB chairman, confirmed an agreement had been reached with India's Punjab Cricket Association for a bilateral series in June and September in the Punjab provinces of the neighbouring countries.

"The governments of both countries have given the green light for the series to take place and the Indian Punjab team is also visiting Pakistan with the approval of the Indian cricket board," Butt told the Dawn daily newspaper.

New Zealand await on injury worry to Mills

New Zealand team management said it was too early to draw firm conclusions about the injury to paceman Kyle Mills, who limped off while bowling in Sunday's match against Canada. Mills, who opened the bowling in his team's 97-run win, left the field after only 2.4 overs of his spell, in which time he took 2-2.

The media manager Ellery Tappin said no firm conclusions could yet be drawn. "It was a strain in the quadriceps of his left leg. He will be kept under 48-hour observation," he said.

Captain Daniel Vettori also missed the match due to a knee injury but is expected to return to the side for Friday's game against Sri Lanka.

Bangladesh weigh-up spin option

Fresh from victory over England, Bangladesh may try to put the squeeze on the Netherlands by playing an extra spinner on a low, slow wicket in their quest to reach the World Cup quarter-finals.

The co-host meets the Dutch tomorrow with four points from two wins, against Ireland and England, but they needs to win their two remaining games in Group B to reach the last-eight.

Bangladesh coach Jamie Siddons said Bangladesh might add Sohrawardy Shuvo as another spin option. "

They have got a lot of right-handers in the team, it will be difficult for them if we put another left-hander in," he said.

Andre Both: Ireland have missed opportunities

Andre Botha, the all-rounder says Ireland have missed opportunities to win games at the World Cup, leaving the underdogs with two must-win matches and only a remote chance of a quarter-final place.

Ireland's only win over England could be rendered insignificant after the Irish fell just short in their opening Group B game against Bangladesh and then allowed a winning position to slip away against West Indies last week.

Botha said the Irish had created chances to win all its games so far "and now we're sitting at this stage where we basically have to win two games."

Ireland have to beat Botha's country of birth, South Africa, on Tuesday and then Netherlands to have any chance of extending their stay at the World Cup.

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West Ham 2-3 Tottenham
Arsenal 2-2 Southampton
Bournemouth 1-2 Wolves
Brighton 0-2 Leicester City
Crystal Palace 1-2 Liverpool
Everton 0-2 Norwich City
Watford 0-3 Burnley

Manchester City v Chelsea, 9.30pm 

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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

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PAKISTAN v SRI LANKA

Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore

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