World number one Carlos Alcaraz set up a blockbuster Wimbledon final against seven-time champion Novak Djokovic after sweeping aside Daniil Medvedev.
Alcaraz, 20, dominated the semi-final 6-3, 6-3, 6-3 and will on Sunday attempt to prevent Djokovic, 36, from winning a record-equalling eighth title at the All England Club and 24th career major.
Djokovic earlier defeated Jannik Sinner 6-3, 6-4, 7-6 (7/4) to reach his ninth Wimbledon final.
“I believe I can beat Djokovic,” said Alcaraz, who lost to the Serb in the French Open semi-finals in June.
For seven games under the roof, this felt like it could be a contest, as third seed Medvedev, who, like Alcaraz, was contesting his first Wimbledon semi-final, kept pace with the top seed.
But from the moment Alcaraz broke the Medvedev serve for a 5-3 lead in the opening set, it felt as though he had the grandest stage in tennis to himself with a virtuoso display.
At times, it looked as though Alcaraz was toying with his opponent, working through his extensive arsenal of weapons to dismantle the 27-year-old in merciless fashion.
Two nonchalant service breaks sealed the second set and the Spaniard accelerated towards victory with another one early in the third set as Medvedev's shoulders slumped.
Like a lion toying with its prey, Alcaraz offered back a couple of service breaks with some over-casual tennis but the respite was brief and an outclassed Medvedev was put out of his misery in one hour and 50 minutes.
Alcaraz is the third Spaniard to reach the Wimbledon men's singles final after Manuel Santana and Rafa Nadal and the fourth youngest in the professional era.
Djokovic, who overwhelmed Alcaraz in the French Open semi-finals last month, is bidding to become the oldest men's singles champion and match Margaret Court's all-time record of 24 Grand Slams.
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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
