ABU DHABI // Something had to give when Ireland and the UAE met in Group A of the World Twenty20 Qualifier on Sunday at Sheikh Zayed Stadium.
Both teams came into the match with 100 per cent win records, but it was the Irish who were still smiling on Sunday night after surviving a gallant run-chase from the UAE to prevail by the margin of five runs.
William Porterfield’s side were pushed throughout by the host nation, first when they batted, and then in the field, as the match went down to the penultimate ball before the UAE were bowled out for 133 in pursuit of Ireland’s 138 for five.
Ireland had got off to a good start after choosing to bat, scoring 30 off the first 15 balls of the innings.
But two wickets in four balls from Shadeep Silva dented their momentum, and they were reeling at 42 for three when Porterfield was run out.
But the UAE’s hopes of ripping through the Irish batting were frustrated by steady knocks from wicketkeeper Gary Wilson (53 not out) and Kevin O’Brien (47).
While there were few boundaries in their stand of 92 for the fourth wicket, with Wilson hitting three, O’Brien two, and one maximum, the pair kept the scoreboard ticking over to push the score to a defendable total, despite two wickets falling in the final over.
Captain Khurram Khan (35), coming in at one down, led the UAE response with a quick-fire knock, which included four boundaries, but when he was the second wicket to fall, caught by John Mooney off Max Sorensen with the score on 59, it was the catalyst for a mini-collapse as they slipped to 93 for five.
Requiring 24 off the final two overs, the UAE were given hope as two sixes from Amjad Javed (14) brought the target down to 10 required off eight balls.
But it then all went wrong as Javed was stumped off the bowling of Alex Cusack.
Rohan Mustafa (27 not out) was powerless to prevent the UAE’s tail-end batting implode in the final over, as two run outs occurred before the match was ended by No 11 Manjula Guruge being bowled first ball by Trent Johnston.
Ireland now top the group on six points, but they can be joined on today when Hong Kong, the only other side yet to lose, take on winless Canada in Abu Dhabi this afternoon.
Yesterday’s other Group A game saw Namibia pick up their first victory here as they cruised to a 35-run over the United States.
Sarel Burger top-scored for the Namibians with 43 off 36 balls as they made 163 for four in their innings.
The US could only manage 128 for eight in reply, with their hopes ending after opener Steven Taylor, their captain, was dismissed for 44.
Other results
Namibia 163-4
Burger 43; Ganesh 2-14
United States 128-8
Taylor 44; Scholtz 2-18
Namibia won by 35 runs
Ireland 138-5
Wilson 53 (no); Silva 2-23
UAE 133 all out
Khurram 35; Sorensen 2-17
Ireland won by 5 runs
Bermuda 144-8
Tucker 51; Jamil 2-15
Netherlands 145-2
Myburgh 78 (no); Robinson 2-27
Netherlands won by 8 wickets
PNG 167-6
Ura 56; Shenwari 3-23
Afghanistan 72-4
Nabi 36 (no); Vanua 1-5
Afghanistan won by 6 wickets (D/L method)
sports@thenational.ae
Results:
Men's wheelchair 800m T34: 1. Walid Ktila (TUN) 1.44.79; 2. Mohammed Al Hammadi (UAE) 1.45.88; 3. Isaac Towers (GBR) 1.46.46.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
2025 Fifa Club World Cup groups
Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, Leon.
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin
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
Jawan
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Zayed Sustainability Prize
