Hashan Dumindu, left, of Sri Lanka Under 19s plays a shot against UAE Under 19s. Pawan Singh / The National
Hashan Dumindu, left, of Sri Lanka Under 19s plays a shot against UAE Under 19s. Pawan Singh / The National
Hashan Dumindu, left, of Sri Lanka Under 19s plays a shot against UAE Under 19s. Pawan Singh / The National
Hashan Dumindu, left, of Sri Lanka Under 19s plays a shot against UAE Under 19s. Pawan Singh / The National

UAE exit Under 19 World Cup after Sri Lanka defeat


Amith Passela
  • English
  • Arabic

SHARJAH // The UAE bowed out of the Under 19 World Cup on Tuesday with an eight-wicket loss to Sri Lanka, despite scoring their highest total of the competition.

For the third time in three games, the UAE played a different set of openers, this time in their final Group D match, at Sharjah Cricket Stadium.

"When one thing is not working, we have to look at other options and the experiment worked better in this game," said captain Rohit Singh.

“We were in a tough group with three Test-playing nations. I think we played much better than the two previous games and that’s a positive we can take forward when we play in the plate competition.

“What we need is to be a bit more consistent in all the departments. We have been trying to do that against strong teams. Now we have to play in the plate competition and hopefully do better.”

The UAE will likely face Scotland in Abu Dhabi on Sunday, while Sri Lanka will take on Pakistan in the tournament quarter-final in Sharjah on Saturday.

Debutant Shiv Mehra (22 off 49 balls) and Dan D’Souza (23 off 42) provided the UAE with a sound start to their innings with a 51-run stand in 86 balls.

However, both the openers were back in the pavilion within 10 deliveries and Rohit Singh (0) was trapped in front first ball to leave the UAE at 58 for three.

Shorye Chopra (69) and Chirag Suri (24), who turned 19 on the day, rebuilt the inning with a solid 117-run stand for the fourth wicket for the hosts to put up 201, their highest total in three games.

Chopra’s 77-ball knock, with seven fours and a six over the deep mid-wicket fence, was the highlight of the UAE innings.

Chopra said it represented one of the high points of his career, since it came against a Test-playing nation, but felt he could have converting it into a hundred.

He top-edged a short ball pitched outside the off stump straight down the throat of deep third man.

“I was batting well and was well set for a hundred, I thought,” he said. “It is also important to score runs for the team against any opposition.

“When I look at my batting, I try to get to 30 and then try to convert it to 60-90 and so on. Here, I thought a hundred was within my reach on this pitch, but hopefully I can take this knock to the next game.”

Sri Lanka knocked off the winning runs with more than six overs to spare, losing only two wickets. The opener Hashan Dumindu (113 not out) led the run chase with his first international century.

He also featured in two valuable partnerships, adding 96 for the second wicket with skipper Kusal Mendis and 88 with Hashen Ramanayake (34 not out) for the third wicket without being separated.

The UAE’s first breakthrough came early when Samant had opener Sadeera Samarawickrama (7) caught down the leg side by the wicketkeeper Shivank Vijaykumar at 24 and Mendis (45) was run out to a direct hit from Suri at 118.

“It was a good batting track, and no pressure to hurry my inning, and of course, the feeling of joy to get an international century next to my name,” Dumindu said.

England, West Indies and South Africa in Under 19 quarter-finals

England booked their passage to the quarter-finals of the Under 19 World Cup behind Sri Lanka in Group D after a resounding 115-run victory over New Zealand at the Dubai International Stadium on Tuesday.

Also through to the last eight are the West Indies and South Africa, who beat Canada and Zimbabwe, respectively, on Tuesday.

Ryan Higgins (83 off 123 balls) played the anchor role for England to post 229 for eight and Matthew Fisher took three early wickets to leave New Zealand shot out for 114.

Afghanistan leaning on Australia upset for quarter-final bid

For Australia, Bangladesh, and Afghanistan the knock-out round for the Under 19 World Cup has already begun.

Australia meet Bangladesh in a must-win game while Afghanistan face Namibia in Wednesday’s final Group B matches, in Abu Dhabi, with all three teams vying for the two top spots. Afghanistan fancy their chances of a quarter-final berth after their shock win over Australia earlier in the group.

“We are still not guaranteed a place in the quarter-finals ... but we will try to do our best against Namibia to achieve our objectives,” Nasir Jamal, the Afghanistan captain, said.

“Both games will be played simultaneously and we will follow what happens in the adjoining grounds. Obviously our target would be to ensure we finish with a better net run-rate.”

Already qualified India and second-place Pakistan are also in action Wednesday, taking on Papua New Guinea and Scotland, respectively, in Group A.

apassela@thenational.ae

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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. 

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Timeline

2012-2015

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May 2017

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September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

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Family: wife, four children, 11 grandchildren, 16 great-grandchildren

Reads: Newspapers, historical, religious books and biographies

Education: High school in Thatta, a city now in Pakistan

Regrets: Not completing college in Karachi when universities were shut down following protests by freedom fighters for the British to quit India 

 

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