Afghan residents in the UAE erupted with joy as their country's cricket team clinched a thrilling victory over arch-rivals Pakistan in the 2023 World Cup.
Fans told The National the historic win would be be forever etched in their country's sporting history.
Wazhma Ayoubi, owner of a real estate company and fashion brand in Dubai, said that she was in the stadium at Chennai, India, cheering and supporting her national team.
“I was overwhelmed when the match ended. It is our first win against Pakistan in six years. It is like we have won the World Cup,” Ms Ayoubi said.
"The Afghan cricketers are such a source of happiness for us right now."
The 29-year-old, who moved to Dubai six years ago, said she has been a cricket fan for as long as she can remember.
Her love of cricket meant there was no way she was missing her country's opening game in the tournament against India either.
“The atmosphere was amazing as many Indian fans were also cheering for Afghanistan to win the match. A lot of Afghani people travelled to India to support the team," she said.
"I saw Afghani people coming from the US, UK and so many other countries.
“When the flag was raised our tears poured out with the national anthem."
Ms Ayoubi said her country's cricketers have what it takes to go far in the tournament having already defeated England and, now, Pakistan.
“Our players are doing a great job, they have the talent and are working hard," she said.
"We pray they qualify for the semi-finals.”
Female supporters have a voice too
Attending the matches in India as a female supporter is important to Ms Ayoubi because women are not allowed to attend matches or even go to school, in her Taliban-controlled homeland.
“Whatever they do to us they cannot erase us. I want to go to matches to show the world that Afghan women can express their passion for cricket,” she said.
She said the nation's cricketers are role models for Afghan people because they are contributing towards donation drives and helping to fund aid to help those in her home country.
“My favourite player is Rashid Khan and he, along with other players, are doing a fantastic job in contributing to humanitarian activities for our people in Afghanistan. We are all proud of them," she said.
Other members of the UAE-based Afghan community are also supporting their national team, hoping they can win the world cup for the first time in the competition's history.
Mohammed Nasser, 28, who works as a waiter in Dubai, said the atmosphere was electric as he watched the match on TV at the restaurant he works in.
“The match had all the elements of a cricketing classic. This win means the world to us," he said.
It is not just a cricket match, but a moment of unity and pride for all Afghans.
“Our team has shown the world that we are a force to be reckoned with in the cricketing world, and we're here to stay."
Mr Nasser said that one of his heroes, the cricket player Rahmanullah Gurbaz, once visited the restaurant and he had the pleasure to have his picture taken with him.
“He is a humble person and great player. The players made us proud, and this victory is a testament to the resilience and determination of our national cricket team,” he said.
“We are proud of our heritage, and this win brings us closer together."
The cricket World Cup is taking place in India until November 19.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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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