The little boy walking up the ramp towards the Dubai International Stadium summed up the dilemma neatly.
“Hmm,” he said, as he perused the bunting on the lead up to the gates. “I think I’m going to go for Gulf Giants.”
There were so many unknowns ahead of the opening night of the UAE’s attempt to join the T20 big leagues.
Which of the six start-up franchises to support? Would the UAE players be up to it, when rubbing along with T20 greatness like Sunil Narine and Andre Russell? Would Joe Root still be any good at T20 cricket?
How would the Floridian platinum-hit singer Jason Derulo go down with a crowd of cricket fans at a stadium in the UAE desert? Ditto the Indian rapper Badshah?
And would a tournament that has had a long and at-times-troubled gestation finally actually get up and running?
For all the uncertainties ahead of the launch of the DP World International League T20, there was one nailed-on guarantee: that Shah Rukh Khan would be able to woo a crowd.
Of all the headline signings for this competition – Root, Russell, Narine, Virender Sehwag in the commentary box, Simon Taufel out of retirement to umpire – King Khan was the biggest.
Ahead of watching the latest progeny of his Kolkata Knight Riders dynasty making their first steps in competition, the Bollywood great went for an amble around the outfield. It was met with a huge roar from what was still, more than 90 minutes before the start of play, a modest crowd.
In his wake, Derulo and Badshah, the big-money imports, had a tough act to follow. They did their best. In Derulo’s case, it meant serenading the crowd and doing his best to boogie while on crutches.
He did well to battle on through injury as nimbly as he did. And at least he made sure the show went on. Back in 2019, another singing star from Stateside, Pitbull had left the same stage vacant, opting out of a trip to launch that year’s Pakistan Super League in Dubai because of a faulty plane.
Of all the performers ahead of the ILT20, the one who performed with the most gusto was not a full-time singer at all. DJ Bravo – the artist otherwise known as Dwayne, the MI Emirates bowling all-rounder – played all his old favourites. Which amounted to two numbers.
It left just enough time for SRK to address the crowd before an army of workers were left to strike the stage and prepare the field for cricket.
“I feel like this is my own house,” Khan told the adoring congregation. “Thank you for making me feel warm.”
Amid his feel-good oration, he hit on what is perhaps the nub of the ILT20. “Inshallah, UAE will be able to create their own international players,” he said.
He should be forgiven for semantics. The UAE, after all, have been producing international players for a good while now, what with the country having played full ODI cricket for years.
But SRK surely meant a player who is fit to play regularly on the big stage. And this competition will advertise their wares better than anything else.
Two home-based players are guaranteed starting places in every starting XI in this tournament. They are going to have to earn the trust of their captains to get a significant role in each game, and will have to wrestle for the limelight with gilded imports while they are at it. But at least the stage is theirs.
Zawar Farid was the first of the home brigade to get his 15 minutes of fame in the ILT20. In the sixth over of the innings, the Abu Dhabi Knight Riders all-rounder held a steepling catch to dismiss the England great Root.
After some pyrotechnics from Rovman Powell which were every bit the match for those which accompanied the opening ceremony, as he made 48 from 29 balls, Dubai Capitals posted 187 for six from their 20 overs.
The Capitals’ two UAE representatives were both seam bowlers. Each had eventful starts to their own ILT20 adventures.
Hazrat Luqman might have had a wicket with the first ball he sent down. Instead, he saw Paul Stirling dropped at cover by Ravi Bopara.
His UAE-based colleague, Akif Raja, did taste joy almost immediately. The seam bowler, who has been on the fringes of the national team for the past 18 months but scarcely had any game time, nicked off Brandon King with the second ball he bowled.
Later, he had Connor Esterhuizen caught, and Luqman got in on the act when he had Russell caught by Root. By that point, they were speeding their side to victory, which eventually came the Capitals' way by 73 runs.
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
HOW TO WATCH
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Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
Gifts exchanged
- King Charles - replica of President Eisenhower Sword
- Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
- Donald Trump - hand-bound leather book with Declaration of Independence
- Melania Trump - personalised Anya Hindmarch handbag
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Nepotism is the name of the game
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
SANCTIONED
- Kirill Shamalov, Russia's youngest billionaire and previously married to Putin's daughter Katarina
- Petr Fradkov, head of recently sanctioned Promsvyazbank and son of former head of Russian Foreign Intelligence, the FSB.
- Denis Bortnikov, Deputy President of Russia's largest bank VTB. He is the son of Alexander Bortnikov, head of the FSB which was responsible for the poisoning of political activist Alexey Navalny in August 2020 with banned chemical agent novichok.
- Yury Slyusar, director of United Aircraft Corporation, a major aircraft manufacturer for the Russian military.
- Elena Aleksandrovna Georgieva, chair of the board of Novikombank, a state-owned defence conglomerate.
'Of Love & War'
Lynsey Addario, Penguin Press
UEFA CHAMPIONS LEAGUE FIXTURES
All kick-off times 10.45pm UAE ( 4 GMT) unless stated
Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid
Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona
