Show at Sharjah was well worth the wait


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It is the image of the late sun, setting reluctantly over Sharjah as if unhappy at having to miss out on the game's conclusion but still with the magnanimity to colour the sky beautiful, that is brightest.

Somewhere in the stands, two young women look at the cameras trained on them and just hope for the ground to swallow them up; on the field Waqar Younis is running in to Ian Bishop, one needed, or Chetan Sharma running in to Javed Mianded, four needed; this was Sharjah.

The fourth one-day international (ODI) between Pakistan and Sri Lanka last night was the 201st one-day international game held at the Sharjah Cricket Stadium and with the atmosphere here, if only it was the record-breaking 200th.

Alas, that was played last year in February, between Afghanistan and Canada. Rather fewer people turned up for that one.

The longevity of the ground - no venue has hosted nearly as many ODIs - was rewarded with an entry into the Guinness World Records book and the presentation was made last night.

At one end, above the sight screen, a banner informed us of the same fact. Still, given that this was the first ODI between two top sides in more than eight and a half years, the occasion duly felt historic and redemptive.

The atmosphere was fit for it. The crowds were slow to get in, but even an hour before the start, at around 1.50pm, there was a hurry in the air, in the step, in the heartbeat, that accompanies the best sporting occasions.

Floodlights have been in place for some time now at the stadium so the sun long ago resigned itself to a cameo appearance.

But like the best cameos, it was memorable, drenching the stadium in that red-orange tinge only the Middle East can conjure so regularly.

The stadium has undergone significant renovation, though thankfully it retains its low-tiered intimacy.

It does not have the gleam of stadiums in Abu Dhabi or Dubai but it has a life.

Halfway through Pakistan's innings, an innings in breakdown, it was nearly full and definitely as festive as Faisalabad's Iqbal Stadium, which is the best ground in Pakistan to experience a game.

Most fans would not have minded Pakistan's top-order collapsing for it hastened the arrival of the man they had come to watch.

Shahid Afridi can call nearly the entire cricket world a home such is the reception he is afforded where ever he goes, but the UAE can rightly claim a connection beyond the ordinary. And in that home, Sharjah, where this was his 44th ODI, is his own bedroom.

He repaid them with a kind of innings he has not played in years: burdened but firm, responsible yet menacing.

The Sharjah crowd, a knowledgeable one, understood the situation's gravity. An Afridi single, of all achievements, was heartily applauded. When he took a double, they cheered knowingly.

Saeed Ajmal, his partner in a resuscitating eighth-wicket stand of 61, blocked the last ball of an over confidently, ensuring that Afridi retained strike for the next over and the crowd rose in acknowledgement. When Afridi hit the first of his three sixes, in the rough direction of long-on and Sania Mirza (the Indian tennis-playing wife of Shoaib Malik in attendance), you might have heard the roar wherever you were in the UAE.

The longer he went, the more relentless and driven became the beat to which the crowd danced and chanted: "Ah-Free-D, Ah-Free-D!" At some point, when Afridi neared his fifty - a first since January this year - the noise became self-sustaining, abuzz even while nothing was happening.

In the 11th over of Sri Lanka's chase, a little sombreness rudely gatecrashed. Our hero Afridi had chased a drive to the cover boundary. In sliding to stop it, his spikes stuck into the grass and jammed his knee hard. Immediately the prognosis looked bad as Afridi stayed down (he is not a man to stay down). A hush descended and it only lifted - that too uncertainly - when he got up and walked gingerly back to the dressing room.

Soon, as another wicket fell, spirits rose again but only when Afridi eventually returned at drinks did the drums and chants restart in earnest. In one corner of the ground there was a banner with an Indian and Pakistani flag, a plea for the return of an encounter that forms the very basis of the grand idea of Sharjah.

If it happens it can expect a venue changed, but thankfully unchanged. This is, after all, Sharjah.

5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

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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Desert Warrior

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Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
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  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

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Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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