Windies win in 'eliminator over'

A Chris Gayle blast in a special "eliminator over" broke the deadlock between the West Indies and New Zealand to give the tourists the honours in the opening Twenty20 cricket match in Auckland today. After two drawn Tests earlier in the month, the series moved to the limited overs segment with the first Twenty20 clash ending in a 155-all tie, resulting in the first use in a Twenty20 international of a one-over play-off.

Gayle, who had the Midas touch throughout the match, taking two for 16 and top-scoring with 67, belted 25 including three sixes and a four in the eliminator over off New Zealand's star bowler Daniel Vettori. New Zealand in reply had lost their two wickets for 15 by the fourth ball bowled by Suleiman Benn. When Vettori won the toss he had no hesitation in batting first but apart from Ross Taylor who made 62, New Zealand's big hitters were never able to control the West Indies attack.

Taylor belted four fours and four sixes, mainly to the leg side, before his 50-ball stand came to an end when he was bowled by Jerome Taylor while trying to up the scoring pace in the penultimate over. The rest of the New Zealand top order were all unable to build on good starts as Brendon McCullum fell for 14, Jesse Ryder for 12 and Scott Styris made 21 off 12 balls. Midway through the 10th over New Zealand were three for 70.

When Gayle snapped up a sharp caught and bowled chance from James Franklin they were five for 112 with only 27 balls remaining before Taylor's finishing flourish brought some respectability to the total. The 2.02 metre tall Benn proved particularly hard to get away and finished with one for 20 off four overs. Gayle, who returned two for 16 from three overs, charged into the run chase when the West Indies came to bat, racing to 67 off 41 balls including five fours and five sixes.

But apart from 28 by Xavier Marshall, he found long-term partners hard to come by. The lack of depth in the West Indies batting line-up was exposed when Gayle skied the ball and was caught by Ross Taylor off Jeetan Patel. The visitors then needed 42 to win off 35 balls and with six wickets in hand. At the start of the last over the West Indies still needed seven runs to win and New Zealand pace man Tim Southee, who was knocked for 30 runs by Gayle in his first two overs, was brought back to bowl at the death.

In the first four balls Shawn Findlay was caught behind and Fidel Edwards was run out. But when it came to the last two deliveries, with the West Indies needing six to win, Southee yielded a four and a single forcing the game into the play-off. The second and final Twenty20 game in Hamilton on Sunday will be followed by five one-day internationals. *AFP

Key findings of Jenkins report

Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."

What went into the film

25 visual effects (VFX) studios

2,150 VFX shots in a film with 2,500 shots

1,000 VFX artists

3,000 technicians

10 Concept artists, 25 3D designers

New sound technology, named 4D SRL

Specs

Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request

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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.

COMPANY PROFILE

Name: Kumulus Water

Started: 2021

Founders: Iheb Triki and Mohamed Ali Abid

Based: Tunisia

Sector: Water technology

Number of staff: 22

Investment raised: $4 million

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels