• David Miller guided Gujarat Titans into the IPL 2022 final by hitting an unbeaten fifty against Rajasthan Royals at the Eden Gardens in Kolkata on Tuesday, May 24, 2022. Sportzpics for IPL
    David Miller guided Gujarat Titans into the IPL 2022 final by hitting an unbeaten fifty against Rajasthan Royals at the Eden Gardens in Kolkata on Tuesday, May 24, 2022. Sportzpics for IPL
  • David Miller and Gujarat Titans captain Hardik Pandya celebrate victory over Rajasthan in the first qualifier. Sportzpics for IPL
    David Miller and Gujarat Titans captain Hardik Pandya celebrate victory over Rajasthan in the first qualifier. Sportzpics for IPL
  • David Miller hit three consecutive sixes in the final over to seal victory. Sportzpics for IPL
    David Miller hit three consecutive sixes in the final over to seal victory. Sportzpics for IPL
  • David Miller and Hardik Pandya sealed a seven-wicket win on Tuesday. Sportzpics for IPL
    David Miller and Hardik Pandya sealed a seven-wicket win on Tuesday. Sportzpics for IPL
  • Trent Boult of Rajasthan Royals took the wicket of Wriddhiman Saha. Sportzpics for IPL
    Trent Boult of Rajasthan Royals took the wicket of Wriddhiman Saha. Sportzpics for IPL
  • Hardik Pandya after taking the wicket of Devdutt Padikkal. Sportzpics for IPL
    Hardik Pandya after taking the wicket of Devdutt Padikkal. Sportzpics for IPL
  • Jos Buttler top-scored for Rajasthan Royals. Sportzpics for IPL
    Jos Buttler top-scored for Rajasthan Royals. Sportzpics for IPL
  • Sanju Samson scored a quick 47. Sportzpics for IPL
    Sanju Samson scored a quick 47. Sportzpics for IPL

David Miller's hat-trick of sixes sends Gujarat Titans into IPL 2022 final


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David Miller blasted three consecutive sixes in the last over against Rajasthan Royals to guide Gujarat Titans to the IPL 2022 final on Friday.

Chasing an imposing 189, Miller hit 68 from just 38 balls with three fours and five sixes to seal victory with seven wickets in hand. Giving him company at the other end was captain Hardik Pandya, who had an excellent outing, picking up 1-14 and then smashing 40 off 27 balls at the Eden Gardens in Kolkata.

It continued a remarkable debut season for the Gujarat franchise, while Rajasthan will get another chance to make it to the final in the second qualifier – where they will take on the winners of the eliminator between Lucknow Super Giants and Royal Challengers Bangalore.

Rajasthan seemed on their way to victory when left-arm seamer Trent Boult had in-form opener Wriddhiman Saha caught behind off the second ball. But Matthew Wade and Shubman Gill steadied the ship with knocks of 35 before Miller and Pandya took over.

Left-arm seamer Obed McCoy bowled a great penultimate over, giving away just seven. That meant the Titans needed 16 for victory in the last over. Rajasthan quick Prasidh Krishna was given the difficult task, and he faltered under pressure as Miller smashed two length deliveries over the on-side fence before depositing a slower ball over midwicket to seal an emotional win.

Earlier, Jos Buttler took his time to get going but then got into his groove as the Englishman cracked 89 from 56 balls to take Rajasthan's total to 188-6. Captain Sanju Samson played his part with a quick 47 from 26 balls.

After the win, captain Pandya hoped his team's form continues in the final.

"When we started the tournament, obviously I wanted to win. It is a dream. The four times I have reached an IPL final, I have won the tournament. I was just telling the boys," Pandya said.

Rajasthan skipper Samson remained upbeat, stating: "We have been playing some really good cricket throughout the tournament. Couple of overs here and there, couple of extra runs ... we will try to come back and play some good cricket."

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Company%20profile
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Suggested picnic spots

Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
 
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes 

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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UFC%20FIGHT%20NIGHT%3A%20SAUDI%20ARABIA%20RESULTS
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Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A

Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari

The%20Afghan%20connection
%3Cp%3EThe%20influx%20of%20talented%20young%20Afghan%20players%20to%20UAE%20cricket%20could%20have%20a%20big%20impact%20on%20the%20fortunes%20of%20both%20countries.%20Here%20are%20three%20Emirates-based%20players%20to%20watch%20out%20for.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EHassan%20Khan%20Eisakhil%3C%2Fstrong%3E%0D%3Cbr%3EMohammed%20Nabi%20is%20still%20proving%20his%20worth%20at%20the%20top%20level%20but%20there%20is%20another%20reason%20he%20is%20raging%20against%20the%20idea%20of%20retirement.%20If%20the%20allrounder%20hangs%20on%20a%20little%20bit%20longer%2C%20he%20might%20be%20able%20to%20play%20in%20the%20same%20team%20as%20his%20son%2C%20Hassan%20Khan.%20The%20family%20live%20in%20Ajman%20and%20train%20in%20Sharjah.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EMasood%20Gurbaz%3C%2Fstrong%3E%0D%3Cbr%3EThe%20opening%20batter%2C%20who%20trains%20at%20Sharjah%20Cricket%20Academy%2C%20is%20another%20player%20who%20is%20a%20part%20of%20a%20famous%20family.%20His%20brother%2C%20Rahmanullah%2C%20was%20an%20IPL%20winner%20with%20Kolkata%20Knight%20Riders%2C%20and%20opens%20the%20batting%20with%20distinction%20for%20Afghanistan.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EOmid%20Rahman%3C%2Fstrong%3E%0D%3Cbr%3EThe%20fast%20bowler%20became%20a%20pioneer%20earlier%20this%20year%20when%20he%20became%20the%20first%20Afghan%20to%20represent%20the%20UAE.%20He%20showed%20great%20promise%20in%20doing%20so%2C%20too%2C%20playing%20a%20key%20role%20in%20the%20senior%20team%E2%80%99s%20qualification%20for%20the%20Asia%20Cup%20in%20Muscat%20recently.%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

Updated: May 24, 2022, 6:51 PM