The UAE will find a familiar obstacle blocking the path between them and the next step of Asia Cup qualifying on Friday.
The national team booked a place in the semi-final of the ACC Premier Cup in Muscat when they trounced Cambodia in their final pool match on Wednesday.
The 10-team competition carries with it a place at next year’s Asia Cup for the winners, while the top three will all play at the Emerging Nations Cup.
While it is not the ultimate decider this time, it does mean only one of the UAE and Nepal will have the chance of reaching the Asia Cup.
The two sides are well-acquainted with each other, having played in a variety of decisive fixtures over recent times.
Nepal have held the edge over the UAE for the most part of late. They beat them to three major prizes in the course of a few months last year.
Rohit Paudel’s side advanced to the 2023 Asia Cup after downing the national team in Kathmandu last May.
The same occurred in T20 World Cup qualifying in Mulpani later in the year, while they also took the Asian qualifying berth at the U19 World Cup at the UAE’s expense.
Despite all that heartache, Aayan Khan – who played in each of those fixtures – says the players relish matches against Nepal.
“We have tight games against Nepal, and it is always the important games [in most series],” Aayan said.
“We have played them a lot at home and away, and wherever it is, their fans are so good. To play against them will be a hard game.
“The fans from there support the teams equally. They show support for us, too, and it does help us because it gives us a morale boost.
“It is good for us to be playing in front of them anywhere, too.”
The early days of Aayan’s own international career contain a cherished memory from playing in Kathmandu.
Having become the youngest player ever to feature in a T20 World Cup in Australia in 2022, the spinner then made his one-day international debut in a series in Nepal.
The fixture was played the day before his 17th birthday, and he was serenaded by the massed ranks of home supporters.
“It was my first tour of Nepal and there were thousands of them singing my name,” Aayan said. “That was a happy memory for me.
“There are two important games left, the semis and the final. The team which plays good on the day will move on.
“Our team is strong now. We have played four games, and it was a hard one against Oman, and it will be a tough one against Nepal, too. Inshallah we will win and play in the final as well.”
Nepal put the seal on a fourth successive win in their group when they beat Saudi Arabia on Wednesday morning, in a match that was reduced to eight overs by the weather.
Although the rain was not as substantial as across the border in the UAE, Muscat was still hit by a storm on Tuesday night.
While Oval 1 at the Oman Cricket Academy was ready for play at the 10am start time, the wind had blown away the covers on the adjacent field.
It meant the ground staff had to dry the wicket before a truncated match could take place between Nepal and Saudi. Paudel’s side chased the 74 required to win with six wickets and four balls remaining.
In the later match of the day, the UAE thrashed Cambodia, who are the lowest-ranked side in the competition.
Aayan earned the man-of-the-match award for taking three for seven as the tournament debutants were bowled out for 76.
Muhammad Waseem and Alishan Sharafu made light work of the chase, which was completed in just 5.1 overs, with nine wickets in hand.
The only issue of the day for Aayan was the state of the award he was presented with, as part of it was broken.
He asked the organisers if it could be mended, although whether there is much long-term point in that is questionable.
Aayan says he has around 150 match awards at his home, of which around 15 are damaged, usually by him and his sibling playing cricket in the house.
“I’m very happy to have won two man-of-the-match awards [in this tournament so far], and this one I would like to dedicate to my mum,” Aayan said.
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The Ashes
Results
First Test, Brisbane: Australia won by 10 wickets
Second Test, Adelaide: Australia won by 120 runs
Third Test, Perth: Australia won by an innings and 41 runs
Fourth Test: Melbourne: Drawn
Fifth Test: Australia won by an innings and 123 runs
LA LIGA FIXTURES
Friday Celta Vigo v Villarreal (midnight kick-off UAE)
Saturday Sevilla v Real Sociedad (4pm), Atletico Madrid v Athletic Bilbao (7.15pm), Granada v Barcelona (9.30pm), Osasuna v Real Madrid (midnight)
Sunday Levante v Eibar (4pm), Cadiz v Alaves (7.15pm), Elche v Getafe (9.30pm), Real Valladolid v Valencia (midnight)
Monday Huesca v Real Betis (midnight)
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 the UAE gratuity payment is calculated now
Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.
The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.
1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):
a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33
b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.
2. For those who have worked more than five years
c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.
Note: The maximum figure cannot exceed two years total salary figure.
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