Mohammed Tauqir took four wickets.
Mohammed Tauqir took four wickets.
Mohammed Tauqir took four wickets.
Mohammed Tauqir took four wickets.

Tauqir proves his worth in victory


Paul Radley
  • English
  • Arabic

KUALA LUMPUR // Mohammed Tauqir served notice that there are still plenty of miles left in his limbs as he bowled the UAE to an emphatic eight-wicket win over Bahrain in the ACC Trophy. The Emirati off-spinner is now one of the elder statesmen in a refreshingly youthful Emirates line-up at the Kuala Lumpur tournament.

He is 36 and playing in his seventh Trophy competition, but his haul of 4-19 against Bahrain was proof, if any were needed, that he remains one the country's most important cricketers. "I was very pleased I could contribute to this victory," said Tauqir, who landed the man-of-the-match award for his exploits. "I'm still pretty fit - I work on that a lot. I have played here in Malaysia lots of times, so I know the conditions.

"You still have to bowl the ball in the right area if you are going to perform well, and I was pleased I was able to do that. "Now we have a very important game [today against the tournament hosts Malaysia at the Selangor Turf Club]." Such a landslide win was the clearest indication that the UAE have rid themselves of the complacency which cost them a shock opening day defeat to Saudi Arabia - the lowest-ranked team in the competition.

Bahrain, by contrast, were buoyed by a massive 198-run success over the Saudis and justly felt they had a chance of upstaging the four-time champions from across the Gulf. However, their optimism proved misplaced following a meek middle-order capitulation. The collapse was brought about as much by adept captaincy from Khurram Khan as good bowling from Tauqir. Khurram used his experience at the Bayeumas Oval as he used his options well. Of the starting XI against Bahrain, nine bowl regularly for their domestic club sides, and Khurram knew exactly who to use and when.

Thanks mainly to a ferocious 47 from Imran Sajjad, Bahrain hinted that an upset might not be beyond them by racing to 90-2 inside 18 overs. Sajjad welcomed Riaz Khaliq, the UAE's new mystery spinner, into the attack by launching his very first ball for six - smashing a tile on the recently-laid pavilion roof in the process. However, Riaz was soon laughing the loudest, as he dismissed Sajjad to break the back of the Bahrain resistance.

With Tauqir wheeling away reliably at the other end, Khurram smartly juggled his aces, bringing back Zahid Shah to kill off the Bahrain tail. Faced with the UAE's quickest bowler - albeit a patched up Zahid, who was playing with a heavily-strapped left-hand after he split the webbing between finger and thumb in an earlier match - Bahrain subsided. They lost their final eight wickets for just 32 runs, leaving a victory target of a mere 123 which proved easy for the Emirates batsmen.

Arshad Ali, the player of the tournament at the last ACC Trophy, continued his affinity with Kuala Lumpur as he helped himself to an unbeaten 46. Rameez Shahzad was playing his first match of the tournament after only arriving the day before the game. He had been granted special dispensation to stay behind in Dubai to sit the final exam of his foundation course at Middlesex University. It looked like he had never been away, as he promptly crashed his first ball to the extra cover fence, as he notched up an attracting 29 not out.

@Email:pradley@thenational.ae

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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RESULTS

Lightweight (female)
Sara El Bakkali bt Anisha Kadka
Bantamweight
Mohammed Adil Al Debi bt Moaz Abdelgawad
Welterweight
Amir Boureslan bt Mahmoud Zanouny
Featherweight
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Super featherweight
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Middleweight
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Welterweight
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Middleweight
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Welterweight
Nouredine Samir bt Marlon Ribeiro
Super welterweight
Brad Stanton bt Mohamed El Boukhari

Draw

Quarter-finals

Real Madrid (ESP) or Manchester City (ENG) v Juventus (ITA) or Lyon (FRA)

RB Leipzig (GER) v Atletico Madrid (ESP)

Barcelona (ESP) or Napoli (ITA) v Bayern Munich (GER) or Chelsea (ENG)

Atalanta (ITA) v Paris Saint-Germain (FRA)

Ties to be played August 12-15 in Lisbon

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