Kohli announced on January 15 he was stepping down as Test captain, a day after India lost a three-match series to South Africa. AFP
Kohli announced on January 15 he was stepping down as Test captain, a day after India lost a three-match series to South Africa. AFP
Kohli announced on January 15 he was stepping down as Test captain, a day after India lost a three-match series to South Africa. AFP
Kohli announced on January 15 he was stepping down as Test captain, a day after India lost a three-match series to South Africa. AFP

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Cricket needs Kohli to withdraw his resignation

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Our readers have their say on the stories of the week

January 21, 2022

Kohli should withdraw his resignation

I write in reference to Paul Radley’s article Virat Kohli: good at captaincy, useless at endings (January 16): Virat Kohli's resignation as India’s cricket Test captain comes as a shock. He is one of the world's best cricketers; a brilliant batter and strategist. Under his leadership, India have won many matches and competitions both at home and abroad.

Kohli is also a social media phenomenon. With 180 million followers on Instagram, he outdoes India’s popular prime minister, Narendra Modi, on the platform; Mr Modi has about 65 million followers.

The point is that Kohli must think practically. He is one of the highest-paid athletes globally. In addition to his match earnings, he makes millions from endorsing products on various channels, including Instagram. Will his brand not take a beating if he is no longer captain?

At 33, he has a lot of cricket left in him, and he remains a great asset for the country. So I hope the Indian cricket board persuades him to withdraw his resignation and continue leading the national team.

Rajendra Aneja, Mumbai, India

The world must act upon the Houthis’ attack

I write in reference to Rory Reynolds’ article UAE 'reserves right to retaliate' after drone attack on Abu Dhabi by Houthi militia (January 17): what the Houthis have done is nothing short of a terrorist act on a peace-loving country. I am deeply saddened by the loss of life. Those who died were civilians going about their jobs. While the attack is shocking, the international community needs to do more than just condemn it. The US must put the Houthis back on its terror list. The rest of us, meanwhile, should pray for the innocent victims.

K Ragavan, Bengaluru, India

Gambia has led the Rohingya cause

With reference to your report Fire at Rohingya camp in Bangladesh leaves thousands homeless (January 10): Gambia deserves our gratitude for pursuing the case against the Myanmar government for its role in perpetrating an ongoing genocide against the Rohingya. The case, being heard at the International Court of Justice, will pave the way for justice for the genocide survivors. But we need the bigger powers around the globe to exert political pressure on Myanmar so it ends its decades-long atrocities against the Rohingya. The rest of the world must support Gambia’s initiative.

Zafar Ahmad Abdul Ghani, Malaysia

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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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Who are the Soroptimists?

The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.

The organisation said its name is best interpreted as ‘the best for women’.

Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.

Updated: January 21, 2022, 3:00 AM