After weeks of anticipation one of the world’s greatest sporting rivalries finally got underway on Wednesday, in a fanfare of energy and noise.
Indian and Pakistani cricket fans flowed into Dubai International Cricket Stadium from all corners of the emirate to watch the epic Asia Cup clash unfold.
The last time the two cricketing titans came together, Pakistan delivered a thumping 180-run win at the Champions Trophy in London.
So humiliating was the defeat that Indian fans were desperate for a reversal of fortune this time around.
“This game is what cricket is all about for us,” said Indian supporter Vijay Fulwani, 29, a textiles businessman from Andhra Pradesh in the southeast of the country.
“No other matches matter - this is so important. We love our wicketkeeper MS Dhoni. He’s the main man and will become prime minister one day.
“I'll travel anywhere to watch him bat, as long as India wins of course.”
Sparks often fly when India and Pakistan come face to face in front of the stumps.
Since partition in 1947, India has yet to lose to Pakistan in a World Cup, although Pakistan has recorded smaller, albeit still notable victories.
Pakistan fan Haroon Rashid, 30, a human resources consultant from Peshawar was at the match with his partner, an Indian supporter.
“There has been a bit of friction between the nations and we know it’s a big game," he said. "But it’s all friendly between the two of us.
“It's been a topic of discussion over the breakfast table as it’s the first time we’ve played each other since we’ve been together.
“The rivalry makes these games even more special when they come around.”
Although police were out in force to maintain order, there was little sign of the excitement spilling over as thousands of fans piled through the turnstiles.
Benali Mazumdar, 29, an aeronautical engineer from Kolkata in the far northeast of India, said the one-day clash with Pakistan had been in her diary for months.
“Cricket is everything in India and the games against Pakistan are not like any others,” she said.
“To win means so much to everyone. This rivalry is about politics, our governments and the long history between our two countries.
“This is more than sport, it is symbolic and gives us our identity. But we know it’s just a game and we must all get along.
“It’s a shame we will not see Virat Kohli bat, but we have Dhoni - he is such as special player.”
On Tuesday, a nervous India edged home against Hong Kong in their first match at this year’s Asia Cup.
The game added further intrigue for fans desperate to second-guess what could unfold in the 50 over clash with Pakistan.
With both teams expected to face each other again in the final this Friday, the first fixture was an early opportunity to inflict some psychological damage.
Many fans travelled from their home countries to catch a glimpse of their heroes, with fast bowler Mohammed Amir and star batsman Mahindra Singh Dhoni taking top billing.
Bilal Hayat, 30, who works in client services, said he and his wife Fatima, 29, had flown in from Karachi to support his beloved Pakistan.
Those spectators living in Dubai had an altogether more convenient journey to the ground, despite the heavy traffic.
“This is the first time in a while we have played each other at a neutral venue that's close by,” said Mr Hayat.
“I’ve been to Dubai before but it is the first time for my wife.
“I wouldn’t say this is a friendly rivalry, not when it comes to cricket anyway. Things change when we play these big matches.
“It doesn’t matter what the tournament is or where it is being played, this is always a special match."
Mr and Mrs Hayat said they were planning to stay in Dubai until the final next week.
“There’s such as buzz about the stadium - an amazing atmosphere,” said Fatima.
“It is hard to think of this is just a game - there’s so much passion. Although we travelled quite a long way it’s been worth it. I’ve never seen anything like it before.”
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Read more:
The UAE's 'home' game: India and Pakistan cricket fans get ready for latest chapter in fierce sporting rivalry
After Asia Cup, Hong Kong cricket fans can look up to their own stars
Fans facing traffic holdups ahead of India v Pakistan clash
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By 6.40pm, Pakistan, who batted first, were all out for 162. As India’s opening batsmen took to the field the 25,000 capacity crowd roared in delight.
Businessman Deepak Gamnani, 40, from Andhra Pradesh, said excitement had been building all week.
“All of our colleagues have been talking about the game and trying to get tickets,” he said.
“It’s been the only topic of conversation and I can’t believe this day has arrived.
“There seems to be a lot more India fans here, so we’ll make our voices heard in the stadium.”
India went on to win the match by eight wickets.
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Director: Paul Weitz
Stars: Kevin Hart
3/5 stars
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Roll of honour 2019-2020
Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain
West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership
UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes
UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II
UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby
Sugary teas and iced coffees
The tax authority is yet to release a list of the taxed products, but it appears likely that sugary iced teas and cold coffees will be hit.
For instance, the non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Cold coffee brands are likely to be hit too. Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
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
MATCH INFO
New Zealand 176-8 (20 ovs)
England 155 (19.5 ovs)
New Zealand win by 21 runs
UAE currency: the story behind the money in your pockets
Company info
Company name: Entrupy
Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist
Based: New York, New York
Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.
Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius.
Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place.
Profile of Foodics
Founders: Ahmad AlZaini and Mosab AlOthmani
Based: Riyadh
Sector: Software
Employees: 150
Amount raised: $8m through seed and Series A - Series B raise ongoing
Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.
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RACE RESULTS
1. Valtteri Bottas (FIN/Mercedes) 1hr 21min 48.527sec
2. Sebastian Vettel (GER/Ferrari) at 0.658sec
3. Daniel Ricciardo (AUS/Red Bull) 6.012
4. Lewis Hamilton (GBR/Mercedes) 7.430
5. Kimi Räikkönen (FIN/Ferrari) 20.370
6. Romain Grosjean (FRA/Haas) 1:13.160
7. Sergio Pérez (MEX/Force India) 1 lap
8. Esteban Ocon (FRA/Force India) 1 lap
9. Felipe Massa (BRA/Williams) 1 lap
10. Lance Stroll (CAN/Williams) 1 lap
11. Jolyon Palmer (GBR/Renault) 1 lap
12. Stoffel Vandoorne (BEL/McLaren) 1 lap
13. Nico Hülkenberg (GER/Renault) 1 lap
14. Pascal Wehrlein (GER/Sauber) 1 lap
15. Marcus Ericsson (SWE/Sauber) 2 laps
16. Daniil Kvyat (RUS/Toro Rosso) 3 laps
The Voice of Hind Rajab
Starring: Saja Kilani, Clara Khoury, Motaz Malhees
Director: Kaouther Ben Hania
Rating: 4/5
More from Rashmee Roshan Lall
Where to buy
Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com
THE SPECS
Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now
