Chris Gayle and West Indies won the 2012 World Twenty20 tournament. Punit Paranjpe / AFP
Chris Gayle and West Indies won the 2012 World Twenty20 tournament. Punit Paranjpe / AFP
Chris Gayle and West Indies won the 2012 World Twenty20 tournament. Punit Paranjpe / AFP
Chris Gayle and West Indies won the 2012 World Twenty20 tournament. Punit Paranjpe / AFP

West Indies ‘can be a real destructive force’ says Samm, eyeing World Twenty20 title defence


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The West Indies open the defence of their World Twenty20 title on Sunday confident they posses the requisite firepower to deliver another successful campaign in Bangladesh.

Darren Sammy’s men tore apart the form book when they stunned hosts Sri Lanka in the final of the previous edition in Colombo two years ago, giving cricket in the Caribbean a massive lift.

Sammy, speaking ahead of the Group 2 Super-10 clash against India in Dhaka, said a more experienced West Indies boasts of players ideally suited to dominate in the slam-bang format.

“If we play to our full potential, we can be a real destructive force,” said the skipper, who leads players like the explosive batsman Chris Gayle and star spinner Sunil Narine.

“We’ve got a lot of experienced players who play Twenty20 cricket all over the world, like Gayle, Narine and Dwayne Bravo. We have a great balance in the squad.”

Sammy said Mahendra Singh Dhoni’s Indians, who thumped Pakistan by seven wickets in the Super-10 opener on Friday, were no strangers to his players since they played together in the Indian Premier League.

“We have a general idea of the Indians because guys have been in the same dressing room as them during the IPL,” he said. “Anyway in this age, there is footage to be seen everywhere.

“You can watch a player’s match and come up with a successful formula to stop him.”

Sammy expected a keen contest on Sunday, saying his team were eager to start the tournament on a winning note.

“The good thing in our team is that we don’t have to rely on any one person. We have at least five or six potential match-winners,” he said.

“But everyone has to contribute. You may have a brilliant team, but it takes a total team effort to win.

“It is not going to be easy to win the tournament again. We have to focus on each team. But tomorrow it is all about India and our energies are focused on them.”

Pakistan, Australia and Bangladesh are the other teams in the group, from which two will advance to the semi-finals.

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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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