Alastair Cook can whet run appetite

About a year ago, Graeme Swann, in one of his cheekier moods, claimed watching Alastair Cook bat puts him to sleep. A few months earlier, the England off-spinner had said Cook was "as ugly as sin as a batsman".

"He might be a handsome man with those dark smouldering looks but, when he straps on his pads, he is horrible to watch," Swann said.

There is probably a lot of truth in what Swann said, but Cook's prolific scoring abilities make up for the lack of flamboyance, and he is fast emerging as the best batsman of his generation. It would be unfair to compare him to the likes of Sachin Tendulkar, but once the Indian master decides to call it a day, there will be few batsmen around to challenge Cook for the highest honours.

Age is on his side. Cook is 27 and has already scored 20 Test centuries. Only four Englishmen have scored more hundreds in five day cricket: Andrew Strauss (21) and Geoff Boycott, Wally Hammond and Colin Cowdrey (22 each). He will certainly overtake these in the coming months.

Cook already has a few milestones to his credit. He is the second-youngest batsman, after Tendulkar, to reach 5,000 runs in Test cricket and he has already batted for the most minutes in a five-Test series.

Patience has been his hallmark, setting him apart from the others of his generation. Hashim Amla, 29, is the only other batsmen in that age group - 25 to 30 - you could mention in the same vein as Cook. Like Brian Lara and Tendulkar, there should be a dazzling rivalry between these two in the coming years.

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Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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