Pakistani cricketers Umar Akmal, right, and Younis Khan attend a practice session on Tuesday. They may, however, not play in Wednesday’s ODI. Aamir Qureshi / AFP
Pakistani cricketers Umar Akmal, right, and Younis Khan attend a practice session on Tuesday. They may, however, not play in Wednesday’s ODI. Aamir Qureshi / AFP
Pakistani cricketers Umar Akmal, right, and Younis Khan attend a practice session on Tuesday. They may, however, not play in Wednesday’s ODI. Aamir Qureshi / AFP
Pakistani cricketers Umar Akmal, right, and Younis Khan attend a practice session on Tuesday. They may, however, not play in Wednesday’s ODI. Aamir Qureshi / AFP

Terrorist attack in Pakistan puts Abu Dhabi ODI in doubt


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ABU DHABI // Pakistan batsman Younis Khan on Tuesday said it would be difficult for the team to go ahead with the fourth one-day international against New Zealand on Wednesday after an attack at a Peshawar school in which at least 132 students and nine staff members were killed by Taliban gunmen.

“It is a national tragedy and a barbaric act. Playing the match is going to be very difficult,” Younis said. “How do you play a match when your spirit is not in the game?”

The middle-order batsman also hinted that “it would not be a bad idea” to postpone the match.

But even if the match is played on Wednesday, stand-in captain Shahid Afridi hopes Pakistan can maintain their momentum and seal the series.

The hosts lead the five-match series 2-1 after winning the first match in Dubai and the third in Sharjah. New Zealand won the second match, also in Sharjah.

Afridi, leading the side in the absence of Misbah-ul-Haq, who injured his hamstring and was ruled out of the last three games, said he wanted a strong finish from his side.

“The team has been playing here for the last three months and has played good cricket, so it should be a happy ending after the Test and T20 trophies were shared,” Afridi said on Tuesday.

Pakistan lost the only Twenty20 against Australia in October before being white-washed 3-0 by Australia in the one-day series, also played in the UAE. They then beat Australia 2-0 in Tests and squared the Twenty20 and Test series against New Zealand.

Pakistan were forced to send paceman Umar Gul and all-rounder Bilawal Bhatti home after both suffered injuries.

Afridi credited the team management for Pakistan’s 147-run win in the third match on Friday.

“I have not done any wonders,” said Afridi, who scored a 26-ball 55 and took three wickets in the last match. “I will give the whole credit to the management. They have created a good atmosphere in the dressing room.

“All those players who used to have a fear of failure, they now have no fear of failure because the management has given full confidence to the players.”

New Zealand opener Martin Guptill said his team will look to bounce back once again.

“Our spirits are still high. We have a chance to come back and win 3-2, so there is still a lot of excitement in the camp at the moment,” said Guptill, who described New Zealand’s reply of 217 to Pakistan’s 364 for seven at the Sharjah Cricket Stadium as disappointing.

“We have two more games to go out and prove we can do it, and we know we can do it. We just didn’t get things right. We didn’t have a platform to launch like Pakistan did.”

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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.

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Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

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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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Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
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Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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T20 squad: Eoin Morgan (capt), Jonny Bairstow, Tom Banton, Sam Billings, Pat Brown, Sam Curran, Tom Curran, Joe Denly, Lewis Gregory, Chris Jordan, Saqib Mahmood, Dawid Malan, Matt Parkinson, Adil Rashid, James Vince

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