Aryna Sabalenka kicked off her quest for a maiden WTA Finals title by blasting 11 aces on her way to a 6-3, 6-1 victory over Jasmine Paolini in Riyadh on Sunday.
The world No 1 was at her serving best, landing a remarkable 81 per cent of her first serves in during the 70-minute contest to shoot to the summit of the Stefanie Graf Group.
It was Sabalenka's 60th win of the season. She trails only Iga Swiatek on the WTA leaderboard for matches won in 2025.
The 27-year-old Belarusian was handed the year-end world No 1 trophy in a special ceremony in Riyadh on Saturday.
"That felt super special, of course I'm super happy and super proud of the work that has been done and that things are working and I'm getting better and better every day," said the four-time Grand Slam champion.
"I just hope we'll keep doing what we're doing and hopefully we can stay there."
Sabalenka jumped to 3-0 lead and, despite briefly losing her break advantage, scooped the opening set in just 36 minutes.
She swatted away a pair of break points to hold on to her early lead in the second frame and cruised to the finish line, as Paolini, who is playing singles and doubles this week in Riyadh, ran out of steam.
"She's a tough opponent, we played a lot and every time it's a tough battle, doesn't matter what the score is, I always have to stay focused," said Sabalenka of the eighth-seeded Italian.
"I'm mostly happy with my focus today. I was calm and it felt like everything was in control."
In the same group, Jessica Pegula beat defending champion Coco Gauff 6-3, 6-7, 6-2 in an all-American matchup.
Gauff again struggled with her serve, hitting 12 double-faults — including one to hand the first set to Pegula, her former doubles partner.
Before she ultimately pulled it out in the tiebreaker, Gauff twice failed to serve out the second set.
On her second such chance, she hit three consecutive double-faults to let Pegula break her again and force a tiebreaker.
Three weeks ago, Gauff beat Pegula in the final of the Wuhan Open in China.
“Coco is a great champion, great competitor, good friend. So it’s always tough playing her,” Pegula said. “I don’t think there’s any secrets with this group of girls here.”
Meanwhile, Mirra Andreeva, who lost her doubles opener alongside Diana Shnaider, said her mysterious absence from the Tokyo Open was a misjudgement. If she had played she could have secured the eighth and final singles spot in Riyadh this week.
Andreeva was leapfrogged by Elena Rybakina at the last hurdle in the Race to Riyadh. She missed out despite winning a pair of 1000-level tournaments and reaching two Grand Slam quarter-finals this campaign.
Rybakina came from behind in the standings late in the season, winning Ningbo and reaching the Tokyo semi-finals to punch her ticket to Riyadh.
"We just had a talk with our team and we decided to skip the tournament," the 18-year-old Andreeva told AFP on Sunday.
"In the end, it turned out to be a wrong decision,"
"I guess with experience we're just learning. This is just my, not even a second full year on the WTA Tour, so I think we're just going to learn from this, we're going to get more experience from this and next time we're not going to make that mistake again."
Get inspired
Here are a couple of Valentine’s Day food products that may or may not go the distance (but have got the internet talking anyway).
Sourdough sentiments: Marks & Spencer in the United Kingdom has introduced a slow-baked sourdough loaf dusted with flour to spell out I (heart) you, at £2 (Dh9.5). While it’s not available in the UAE, there’s nothing to stop you taking the idea and creating your own message of love, stencilled on breakfast-inbed toast.
Crisps playing cupid: Crisp company Tyrells has added a spicy addition to its range for Valentine’s Day. The brand describes the new honey and chilli flavour on Twitter as: “A tenderly bracing duo of the tantalising tingle of chilli with sweet and sticky honey. A helping hand to get your heart racing.” Again, not on sale here, but if you’re tempted you could certainly fashion your own flavour mix (spicy Cheetos and caramel popcorn, anyone?).
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
Zombieland: Double Tap
Director: Ruben Fleischer
Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone
Four out of five stars
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
