Australian captain Tim Paine, left, and star batsman Steve Smith. AP
Australian captain Tim Paine, left, and star batsman Steve Smith. AP
Australian captain Tim Paine, left, and star batsman Steve Smith. AP
Australian captain Tim Paine, left, and star batsman Steve Smith. AP

Australia to postpone Afghanistan Test this week - official


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Australia will postpone their historic maiden Test match against Afghanistan indefinitely this week to prompt the Asian nation to "rethink" their approach to women's sport, Cricket Tasmania boss Dominic Baker said on Wednesday.

The match against the Afghan men's team was scheduled for November 27 in Hobart.

"It'll be formally postponed indefinitely this week. That will come out in the next couple of days," Baker told local radio station Triple M.

"It's about giving the Afghanistan government some direction around what they have to do to get back into sport.

"It's not acceptable that they don't allow female sport. If they want to play competitive male sport, particularly in the cricket sphere, they have to rethink what they do with female sport."

Governing body Cricket Australia said this month it would scrap the Test after media reports the Asian country's Taliban rulers would not allow women to play cricket.

A Cricket Australia spokesman said on Wednesday no decision had been made on the fixture.

Baker said the match might be scheduled later.

"We're not going to cancel it altogether," he said.

The Afghanistan Cricket Board's new chairman Azizullah Fazli told Reuters this month it was committed to promoting women's cricket in the country and optimistic the one-off Test against Australia would go ahead.

The sport's global governing body, the International Cricket Council (ICC), is set to discuss the status of women's cricket in Afghanistan at its next board meeting in November.

There is further uncertainty about Australia's Ashes schedule over the home summer due to outbreaks of Covid-19 in southern states and England players' reluctance to tour the country due to strict quarantine restrictions.

Baker said Hobart would be ready to step in and host an Ashes Test if required amid doubts Perth will be able to stage the fifth and final match.

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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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Sir Tim Berners-Lee was born in London in a household of mathematicians and computer scientists. Both his mother, Mary Lee, and father, Conway, were early computer scientists who worked on the Ferranti 1 - the world's first commercially-available, general purpose digital computer. Sir Tim studied Physics at the University of Oxford and held a series of roles developing code and building software before moving to Switzerland to work for Cern, the European Particle Physics laboratory. He developed the worldwide web code as a side project in 1989 as a global information-sharing system. After releasing the first web code in 1991, Cern made it open and free for all to use. Sir Tim now campaigns for initiatives to make sure the web remains open and accessible to all.

INFO
Updated: September 29, 2021, 9:21 AM