Sri Lanka in command against Pakistan


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LAHORE // Centuries by Thilan Samaraweera and Kumar Sangakkara gave Sri Lanka an early advantage against a sloppy Pakistan on the opening day of the second Test. Samaraweera was unbeaten on 133 off 205 balls while Sangakkara was dismissed late on day one for 104 as Sri Lanka closed the day at 317-4. Bad light brought an early stumps with more than three overs remaining. Tillakaratne Dilshan was the other unbeaten batsman, on three. Samaraweera - who scored a double century in the drawn first Test last week - continued his form, hitting 19 fours and sharing a 204-run fourth wicket stand with Sangakkara.

Pakistan finally broke the stand with the aid of the second new ball, as the seamer Yasir Arafat found a thin edge of Sangakkara's bat. Sangakkara faced 210 balls in his patient knock, which included only eight fours. Pakistan's shoddy fielding meant the hosts failed to capitalise on a wicket with enough encouragement for bowlers to prompt the captain Younis Khan to send Sri Lanka in after winning the toss, which even surprised Sangakkara.

"The pitch was pretty good," Sangakkara said. "I was a bit surprised to be put in after losing the toss because it seemed to be a good batting wicket." Both Sangakkara and Samaraweera were dropped soon after they completed their half centuries. Faisal Iqbal spilled a low chance close to the wicket when Sangakkara was on 55 while Kamran Akmal missed a sharp edge with Samaraweera on 68. Sangakkara also survived a caught behind appeal on an attempted pullshot when on 35.

The pair came together with Sri Lanka on a shaky 98-3 after the dismissal of captain Mahela Jayawardene (30), who was leading Sri Lanka for the last time before standing down as skipper. "With three wicket down it was just a case of batting and batting long," Sangakkara said. "I had a good partnership with Samaraweera and I think he is batting best of all our batsmen." Gul (3-67) found the outside edge of Jayawardene's bat in the third over after lunch and Akmal took a brilliant diving catch low to his right.

Earlier, the fast bowler Gul extracted bounce and movement from the Gaddafi Stadium wicket and struck twice inside the first hour to remove the Sri Lanka openers Malinda Warnapura and Tharanga Paranavitana. Misbah-ul-Haq took a neat, ankle-high catch at first slip to dismiss Warnapura (8) in Gul's third over before Paranavitana (21) attempted an extravagant cut shot and Malik took a reflex catch in the gully.

Sri Lanka surprisingly dropped the experienced fast bowler Chaminda Vaas and brought in Thilan Thushara, while Pakistan replaced Sohail Khan with the 20-year-old rookie Mohammad Talha. Talha finished with 0-50, including seven no-balls and was not given the second new ball. *AP

SERIE A FIXTURES

All times UAE ( 4 GMT)

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Key Points
  • Protests against President Omar Al Bashir enter their sixth day
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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

Indika
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The biog

Simon Nadim has completed 7,000 dives. 

The hardest dive in the UAE is the German U-boat 110m down off the Fujairah coast. 

As a child, he loved the documentaries of Jacques Cousteau

He also led a team that discovered the long-lost portion of the Ines oil tanker. 

If you are interested in diving, he runs the XR Hub Dive Centre in Fujairah

 

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Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5