DUBAI // How do you solve a problem like Pakistan’s batting? There probably never will be a catch-all answer to that old chestnut.
However, a pretty good place to start might be to take the video of this Graeme Smith innings, tape the batsmen’s eyelids open, and force them to watch it on a loop. No stopping for lunch, tea, sleep, or Breaking Bad, until the penny has dropped.
This effort by the South African captain has been a masterclass in run gathering; even the very best could learn from it.
Out of sync at the start, tested by a 7ft 1ins fast bowler in Mohammed Irfan and against arguably the world’s best spinner in Saeed Ajmal, he refused to relent. A wicket has rarely been as ferociously guarded.
According to Mohammed Akram, Pakistan’s bowling coach, Smith’s innings was both an example to follow and a reason for optimism. It went to show there are runs left in this pitch yet.
“All credit to Smith, he was out of form and he scratched hard throughout his innings but he stayed at the crease,” Akram said.
“The idea is to stay at the crease on a pitch like this and cash in. Winning the toss and batting first shows we were confident of this being a batting pitch for the first three and a half days.
“We have seen that today. The pitch is good and I’m sure the batsmen are watching and really optimistic that they can apply themselves and stay at the crease as long as possible.”
There is often many a slip between theory and practise when it comes to Pakistan’s batting, though.
They could just as likely rack up a mammoth tally, like in Abu Dhabi, or subside to less than a hundred. There are rarely any clues as to which will turn up, even for the coaching staff.
“That has been the case for a long time and we do accept that,” Akram said.
“We are working on a lot of things trying to overcome this, but that is how it is.”
Smith said he anticipates batting on in the hope the pitch will start to become uneven and thus assist his trio of pace bowlers, plus Imran Tahir, the leg-spinner who took five Pakistan wickets in the first innings.
“Ideally, we would want to bat once in this game, that is goal No 1,” Smith said after collecting the fifth double century of his Test career.
“Plus, we want the wicket to deteriorate a bit more, as it’s very dry. We definitely have the attack that can take advantage if we do get a really big innings.”
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Audio: Pakistan coach praises his bowlers' efforts
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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
