Hashim Amla rediscovered a much-needed return to form with the bat during the second Test against England. Gianluigi Guercia / AFP
Hashim Amla rediscovered a much-needed return to form with the bat during the second Test against England. Gianluigi Guercia / AFP
Hashim Amla rediscovered a much-needed return to form with the bat during the second Test against England. Gianluigi Guercia / AFP
Hashim Amla rediscovered a much-needed return to form with the bat during the second Test against England. Gianluigi Guercia / AFP

Sri Lanka have too much talent to plunge; Amla unsuited to captaincy — cricket talking points


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Talking points

Sri Lankan reality

Nine international matches, seven losses and one no result; on results alone, Sri Lanka’s tour of New Zealand is about as abysmal as can be. When you factor in the nature of some of the losses, it starts to look even worse.

In the first ODI the hosts chased down their target in 21 overs; in the second, they did so in 8.1 overs; in the last Twenty20, New Zealand had the game finished after 10 overs. It is safe to say Sri Lanka’s post-Jayawardene and Sangakkara pains have well and truly begun.

They are still not likely to plunge as much as the West Indies have, however. There is still too much talent coming out of the island for that to be the case. Dushmantha Chameera, for one, is a ridiculously exciting, and quick, fast bowling prospect. Dinesh Chandimal’s return to form may also be a vital development for a tough year ahead, with tours to England and South Africa next year.

Amla steps down

Has there been an international captain in recent years who has looked more unsuited to captaincy than Hashim Amla? Or, at least, a more reluctant leader?

Mid-series changes are never ideal, but few will argue that what Amla has done will not help South Africa. Not only has his batting suffered while he led the Test side, but he has often come across as a stridently conservative captain.

Sure he was not helped by injuries to important players and by having to handle the permanently difficult quota issue, but Amla rarely came across as the kind of strong personality a team like South Africa responds to.

What they could really do with is some of his form and that, happily, looks to be returning; the double hundred in Cape Town was pure Amla. South Africa’s problem, however, is that the captaincy has now gone to a man who was upset by missing out initially and whose Test future is not completely certain. And they can ill afford for leadership to weigh down AB de Villiers’s batting.

One thousand and nine

In the context of “Daddy Hundreds” where does 1,009 rank? That was the individual score made by Pranav Dhanawade last week, a 15-year-old wicketkeeper-batsman in a Mumbai school game.

Dhanawade’s epic knock, off just 327 deliveries is believed to be the highest score in minor cricket. The Mumbai Cricket Association has awarded him a five-year scholarship, in which he will receive Rs10,000 (Dh549) a month.

Such was the statistical magnitude of the feat, news of it went viral almost immediately. Sachin Tendulkar tweeted appreciation. MS Dhoni was offering sagely caution, against the inevitable hype.

“To score like that anywhere in the world, in those conditions, is very difficult,” Dhoni said. “Not to forget the age of the individual. We need to nurture him, guide him, because all of a sudden the limelight will be on him.” That the opposition were bowled out for 31 and 52, to lose by an innings and 1,382 runs, might, however, place some perspective on the feat.

Review

Last week

Afghanistan v Zimbabwe ODI series

3rd ODI Zimbabwe won by 65 runs

4th ODI Afghanistan won by two wickets

5th ODI Afghanistan won by 5 runs (win series 3-2)

New Zealand v Sri Lanka

5th ODI New Zealand won by 36 runs (winning series 3-1)

New Zealand v Sri Lanka Twenty20 series

1st T20 New Zealand won by 3 runs

2nd T20 New Zealand won by 9 wickets (win the series 2-0)

Australia v West Indies Test series

3rd Test Match drawn (Australia win series 2-0)

South Africa v England Test series

Second Test Match drawn (England lead series 1-0)

Player of the week

Hashim Amla

≥ On the basis that Ben Stokes has a longer career ahead of him in which he will produce more innings such as his double hundred last week, the award this week goes to Hashim Amla. His double was an entirely different beast, but it may be the innings that helps South Africa rediscover its confidence, after months of being bashed. His resignation as captain may help them even more.

Game of the week

≥ Among all the international series currently on display, the one garnering the least attention has easily been the best. Afghanistan’s ODI series win over Zimbabwe is a massive result, made all the more memorable by the manner in which it was sealed. Gulbadin hit a four and a six in the fifth ODI’s last over at Sharjah to seal a thrilling two-wicket win.

This week

Australia vs India ODI series

1st ODI Tuesday

2nd ODI Friday

South Africa v England Test series

3rd Test From Thursday

Bangladesh vs Zimbabwe Twenty20 series

1st T20 Friday

South Africa v England Test series

3rd Test From Thursday

New Zealand vs Pakistan T20 series

1st T20 Friday

≥ The world’s top two-ranked sides begin a big series down under from Tuesday. Though New Zealand were sturdy, Australia’s winter has been a fairly straightforward one. The 2011 world cup winners, however, will provide much stiffer opposition over the course of five ODIs.

Players to watch

Hashim Amla and AB de Villiers

Mohammed Amir will bowl his first ball in international cricket in over five years when he turns up for Pakistan in the opening Twenty20 game against New Zealand on Friday. He has been impressive at every stage of his ongoing return thus far, but this will be the ultimate test of where he is. It is a big moment for world cricket.

Stat of the week

152.7

That is Martin Guptill’s combined strike rate across the ODI and Twenty20 series against Sri Lanka. The latest in this whirlwind was a 25-ball 63 that propelled New Zealand to a win in ten overs in the second T20.

ILT20%20UAE%20stars
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COMPANY%20PROFILE
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ENGLAND%20SQUAD
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How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Fixtures (all times UAE)

Saturday
Brescia v Atalanta (6pm)
Genoa v Torino (9pm)
Fiorentina v Lecce (11.45pm)

Sunday
Juventus v Sassuolo (3.30pm)
Inter Milan v SPAL (6pm)
Lazio v Udinese (6pm)
Parma v AC Milan (6pm)
Napoli v Bologna (9pm)
Verona v AS Roma (11.45pm)

Monday
Cagliari v Sampdoria (11.45pm)

La Mer lowdown

La Mer beach is open from 10am until midnight, daily, and is located in Jumeirah 1, well after Kite Beach. Some restaurants, like Cupagahwa, are open from 8am for breakfast; most others start at noon. At the time of writing, we noticed that signs for Vicolo, an Italian eatery, and Kaftan, a Turkish restaurant, indicated that these two restaurants will be open soon, most likely this month. Parking is available, as well as a Dh100 all-day valet option or a Dh50 valet service if you’re just stopping by for a few hours.
 

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

Formula One top 10 drivers' standings after Japan

1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34

Scotland's team:

15-Sean Maitland, 14-Darcy Graham, 13-Nick Grigg, 12-Sam Johnson, 11-Byron McGuigan, 10-Finn Russell, 9-Ali Price, 8-Magnus Bradbury, 7-Hamish Watson, 6-Sam Skinner, 5-Grant Gilchrist, 4-Ben Toolis, 3-Willem Nel, 2-Stuart McInally (captain), 1-Allan Dell

Replacements: 16-Fraser Brown, 17-Gordon Reid, 18-Simon Berghan, 19-Jonny Gray, 20-Josh Strauss, 21-Greig Laidlaw, 22-Adam Hastings, 23-Chris Harris

MATCH INFO

West Ham United 2 (Antonio 73', Ogbonna 90 5')

Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')

Leap of Faith

Michael J Mazarr

Public Affairs

Dh67
 

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Borussia Dortmund v Paderborn (11.30pm)

Saturday 

Bayer Leverkusen v SC Freiburg (6.30pm)

Werder Bremen v Schalke (6.30pm)

Union Berlin v Borussia Monchengladbach (6.30pm)

Eintracht Frankfurt v Wolfsburg (6.30pm)

Fortuna Dusseldof v  Bayern Munich (6.30pm)

RB Leipzig v Cologne (9.30pm)

Sunday

Augsburg v Hertha Berlin (6.30pm)

Hoffenheim v Mainz (9pm)

 

 

 

 

 

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

2019 Asian Cup final

Japan v Qatar
Friday, 6pm
Zayed Sports City Stadium, Abu Dhabi

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Tips for avoiding trouble online
  • Do not post incorrect information and beware of fake news
  • Do not publish or repost racist or hate speech, yours or anyone else’s
  • Do not incite violence and be careful how to phrase what you want to say
  • Do not defame anyone. Have a difference of opinion with someone? Don’t attack them on social media
  • Do not forget your children and monitor their online activities
Other promotions
  • Deliveroo will team up with Pineapple Express to offer customers near JLT a special treat: free banana caramel dessert with all orders on January 26
  • Jones the Grocer will have their limited edition Australia Day menu available until the end of the month (January 31)
  • Australian Vet in Abu Dhabi (with locations in Khalifa City A and Reem Island) will have a 15 per cent off all store items (excluding medications) 
Nayanthara: Beyond The Fairy Tale

Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni

Director: Amith Krishnan

Rating: 3.5/5

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.