Tunisia's Ahmed Jaouadi won his first major title with victory in the 800m freestyle at swimming's world championships on Wednesday with a perfectly timed attack.
Jaouadi made his move midway through the race in Singapore and eased away to touch the wall in 7 min 36.88 sec, ahead of German pair Sven Schwarz (7:39.96) and 400m champion Lukas Maertens (7:40.19).
Jaouadi, who finished fourth at last year's Paris Olympics, clocked the third-fastest time ever.
“I didn't really think about strategy, I was just trying to control the race and see what happens,” said the 20-year-old.
“At some point I saw that the rhythm wasn't that fast so I decided to just go and make the move.”
Ireland's Olympic champion Daniel Wiffen finished last in 7:58.56. Bobby Finke, the Olympic 1,500m champion, was fourth in 7:46.42.
Jaouadi dedicated his win to fellow Tunisian Ahmed Hafnaoui, a former Olympic and world champion who received a 21-month suspension in April for three antidoping violations.
“This one is for Hafnaoui – he's having some hard times now,” said Jaouadi.
Australia's Sam Short, who qualified second-fastest for the final, was forced to withdraw hours before the race with stomach trouble.
Short, the silver medallist in the 400m freestyle, is the latest swimmer to be hit by illness this week in Singapore.
The United States team said the “overwhelming majority” of their swimmers had suffered from acute gastroenteritis, while Italy's Nicolo Martinenghi complained of feeling unwell before his 100m breaststroke final.
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U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
- Saturday 15 January: UAE beat Canada by 49 runs
- Thursday 20 January: v England
- Saturday 22 January: v Bangladesh
UAE squad:
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith
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The flights
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Power: 579hp
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THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
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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
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Mainz 0
RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')
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Engine: 1.6-litre turbocharged four-cylinder
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Fuel economy, combined: 5.8L / 100km
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

