Tai Tuivasa says he is planning for a celebratory trip to Cancun before he even considers his next move in the UFC, claiming he will fight anyone at the top of the heavyweight division upon his return – even if he doesn’t know who that currently entails.
The Australian, based in Dubai for the past year, delivered the greatest win of his career to date at UFC 271 on Sunday morning, when he knocked out home favourite Derrick Lewis in the second round of the co-main event in Houston, Texas.
The victory against the division’s No 3-ranked contender extended Tuivasa’s win streak to five, with all coming via knockout. UFC president Dana White said immediately afterwards at the Toyota Center that Tuivasa, until now ranked 11th, will next face someone inside the top five in the division.
At present, Francis Ngannou holds the belt, with recent interim champion Ciryl Gane and two-time belt-holder Stipe Miocic closest to him in the rankings. After Lewis, comes Curtis Blaydes and Alexander Volkov to round off the top five challengers.
Asked on Sunday which fighter he would like to call out to meet next, Tuivasa said: “To be honest, I don’t even know who’s in the top five. I don’t even watch fighting. I’ve heard there’s the Stipes and the Ciryl Ganes and all that and everyone up there. This is my job. I rock up, I prepare with my team, and we punch on.
“I’m having a bit of a rest. First, I’m going to Cancun; I’ve heard there’s nice beaches and I like long walks on the beach. Go check out the sand, I suppose. And then go do some Daddy drop-offs - my son started school. After that I’ll regroup with my team and we’ll go from there.”
Clearly with tongue in cheek regarding the appeal of Cancun, Tuivasa will not doubt enjoy his latest success. The Western Sydney native, who before his five-fight win streak had lost three on the bounce, is famed for letting his hair down outside of the octagon.
“I suppose everyone just focuses on all of that,” Tuivasa, 28, said. “But at the end of the day, I’m knocking the best in the world out. Like I've said, I’ve a great team around me now, I’ve got guys who have the best interest in me. We’re doing alright. And we’re knocking the best in the world out. We’re here.”
Lewis, 37, holds the all-time UFC record for most knockouts, with 13. On Sunday, Tuivasa had to survive somewhat of an onslaught in the opening round when he was taken to the ground, but worked his way back to his feet and starting trading punches in retaliation.
In the second round, Tuivasa connected with a vicious elbow to send Lewis face first to the canvas and end the contest.
Afterwards, Tuivasa played down the fact he had just knocked out the “knockout king”, saying: “He’s got the accolades. He’s done it. He’s done this for many years.
"And like I said, he’s had his time and I think this is the passing of the torch. And if I keep up doing what I’m doing, and keep focus on what I need to focus on, I will one day take over.
“I’ve said it before and I’ll say it again: I’m a banger from Western Sydney and we bang on with anybody. And I’ll bang on with anyone until the day I die.”
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
Results:
First Test: New Zealand 30 British & Irish Lions 15
Second Test: New Zealand 21 British & Irish Lions 24
Third Test: New Zealand 15 British & Irish Lions 15
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Mohammed bin Zayed Majlis
Zayed Sustainability Prize
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
The lowdown
Badla
Rating: 2.5/5
Produced by: Red Chillies, Azure Entertainment
Director: Sujoy Ghosh
Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke
