Slow Dhoni and India docked match fees


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"ICC match referee, Jeff Crowe, has imposed an immediate two-match suspension on Mahendra Singh Dhoni for slow over-rate after conducting a hearing last night," the BCCI said. "The Indian players have been penalised 40 per cent of their match fees. Virender Sehwag will lead the Indian team in the next two ODIs." As well as the Cuttack match, the wicket-keeper will miss the fourth one-day game against Sri Lanka on Thursday, but will be available for the final match of the series in Delhi on December 27.

Dinesh Karthik will deputise behind the stumps for Dhoni, while paceman Ishant Sharma comes in for Shanthakumaran Sreesanth, who missed the first two games after contracting swine flu. Sri Lanka have also been forced to make changes to their squad with Angelo Mathews returning home after suffered a thigh injury during his match-winning knock of 37 not out in Nagpur. Wayamba all-rounder Thissara Perera has been called up as cover for Mathews.

While it was Mathews who ultimately won the game for Sri Lanka it was The Sri Lankan captain Kumar Sangakkara was thrilled with his team's performance against India and hopes to build on it further tomorrow. It's a great effort and I'm very proud of the team's performance," he said. "I just want them to keep enjoying themselves and trying to win. "If they guys can keep improving, working hard and fighting as a unit we can continue to do well."

sports@thenational.ae

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Match info

Karnataka Tuskers 110-3

J Charles 35, M Pretorius 1-19, Z Khan 0-16

Deccan Gladiators 111-5 in 8.3 overs

K Pollard 45*, S Zadran 2-18

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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


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