Forty days on from the conclusion of the Davis Cup Finals in Bologna, the first ball was struck in the United Cup in Australia, and just like that, tennis is officially back on.
The 2026 ATP and WTA seasons kick off with action across five cities, with the United Cup mixed team competition already underway in Perth and Sydney, both men’s and women’s tournaments beginning in Brisbane on Sunday, and events in Hong Kong (ATP) and Auckland (WTA) commencing on Monday.
Here’s a look at some of the biggest tennis storylines to look out for in 2026.
‘Sincaraz’ saga continues
Carlos Alcaraz and Jannik Sinner ended their 2025 seasons together, with the latter beating the former in the title match of the ATP Finals, and the pair will begin 2026 together by squaring off in an exhibition in Incheon on January 10.
The ATP Tour’s dominant duo have split the majors in each of the past two years and will once again be the ones to beat at the majors in 2026.
Alcaraz faces a new challenge, though, as he starts the New Year without his long-time coach Juan Carlos Ferrero after their shock split.
The 22-year-old still has Samuel Lopez in his corner, but it will be interesting to see if he will add someone to share coaching duties with the Spaniard as the season goes on.
Sinner begins 2026 bidding to become the first player since Novak Djokovic in 2021 to win three Australian Open titles in a row.
The Italian trails Alcaraz by just 550 points at the summit of the world rankings and the biggest question of the season will be whether anyone can challenge the world’s top two at the slams.
Among the current top 10, Djokovic is 38 years old, Jack Draper has delayed his return from injury, Taylor Fritz is managing a knee problem, while Alex de Minaur is 0-18 in matches against Sinner or Alcaraz and Felix Auger-Aliassime has lost his lpst nine matches against them.
Of the young crop, Learner Tien and Joao Fonseca – the youngest two players in the top 30 – are keen to make another charge up the rankings and contend at the Masters 1000s and the majors. They’ll have to go through Alcaraz or Sinner to make that happen.
WTA’s ‘Big Three’ face stiff competition
Last year witnessed one of the strongest and most compelling WTA seasons in recent history. It concluded with the same three women – Aryna Sabalenka, Iga Swiatek, and Coco Gauff – occupying the top three spots in the year-end rankings for a third straight campaign.
But the multiple-time Grand Slam champions won’t have it easy in 2026, with the likes of Amanda Anisimova, Elena Rybakina and Jessica Pegula all ready to pounce at the first opportunity.
Sabalenka has yet to win a major on a surface other than hard court, Swiatek still has some way to go to recapture her ruthless streak when facing top-10 opposition, and Gauff is out to put her serving woes behind her with a fine-tuned technique.
Young guns like Mirra Andreeva, Victoria Mboko, Alex Eala and Maya Joint, are all looking to build on their strong 2025 seasons, while former world No 1 Naomi Osaka has her eyes firmly fixed on a return to the top 10.
Career Slams on the line
Two players can complete a career Grand Slam – winning each of the four majors at least once – in Australia this month: Alcaraz and Swiatek.
Alcaraz, who has won Roland Garros, Wimbledon, and the US Open twice each, has yet to make it past the quarter-finals at the Australian Open.
The Spaniard will be looking to change that in Melbourne this month as he bids to become just the sixth man in the Open era to achieve the Career Slam.
Like Alcaraz, Swiatek is a six-time major winner and the Australian Open is the only slam missing from her collection.
Her best previous appearances in Melbourne came in 2025 and 2022, when she reached the semi-finals.
The Polish world No 2 could join a group of just 10 women in tennis history to have achieved the career Grand Slam but she insists she isn’t putting too much pressure on herself to compete her boxset at this month’s Australian Open.
“I'm still young. I have plenty of time to do different things and achieve different goals in my career,” the 24-year-old told reporters at the United Cup in Sydney this week.
“I really don't need to put that pressure on myself to do something in next two weeks or something.”
Pending farewells
Two beloved veterans of the ATP Tour will play their last professional seasons in 2026: three-time Grand Slam champion Stan Wawrinka and French former top-10 player Gael Monfils.
Wawrinka, 40, launched his farewell campaign by doing what he does best – grinding through three hours and 18 minutes to pull off a comeback victory over French world No 29 Arthur Rinderknech in the United Cup on Saturday.
“I'm good with my decision to announce this is my last year, but I'm not doing a year just to say goodbye,” Wawrinka told atptour.com.
“I'm a competitor. I want to push my limit, I want to still fight against good players, I want to still win matches. I want to try to be back in the top 100 at 40 years old.”
Wawrinka, a former world No 3 and currently ranked 157, would need a wildcard to compete at this month’s Australian Open – a tournament he won in 2014.
Meanwhile, Monfils, 39, will begin his final season in Auckland next week.
“The opportunity to turn my passion into a profession is a privilege I have cherished during every match and moment of my 21-year career,” wrote Monfils in a statement he shared on social media in October. “Though this game means the world to me, I am tremendously at peace with my decision to retire at the end of the 2026 tennis season.”
An unmissable Hall-of-Fame induction ceremony
One of the most-anticipated Hall of Fame enshrinements will take place on August 29, as Roger Federer’s legendary career is set to be celebrated in Newport, Rhode Island this summer.
Last year, Maria Sharapova invited her long-time rival Serena Williams to introduce her at her Hall of Fame induction ceremony.
Should we expect Rafael Nadal to do the same for Federer? It’s highly possible.
New era for the WTA
The women’s tour announced a historic deal with Mercedes-Benz last month, which is worth $50 million annually for up to 10 years.
The new premier presenting partner of the WTA, Mercedes-Benz could potentially invest half a billion dollars in women’s tennis – a much-needed injection that could hopefully help the tour expand its audience, improve its data and streaming infrastructure, and find ways to better promote its stars.
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
Uefa Champions League semi-final, first leg
Tottenham v Ajax, Tuesday, 11pm (UAE).
Second leg
Ajax v Tottenham, Wednesday, May 8, 11pm
Games on BeIN Sports
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Match info
Uefa Nations League Group B:
England v Spain, Saturday, 11.45pm (UAE)
How to increase your savings
- Have a plan for your savings.
- Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
- Decide on a financial goal that is important to you and put your savings to work for you.
- It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings.
- Carol Glynn, founder of Conscious Finance Coaching
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Moonfall
Director: Rolan Emmerich
Stars: Patrick Wilson, Halle Berry
Rating: 3/5
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
The specs
Engine: 3.8-litre twin-turbo V8
Power: 611bhp
Torque: 620Nm
Transmission: seven-speed automatic
Price: upon application
On sale: now
It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
Tentative schedule of 2017/18 Ashes series
1st Test November 23-27, The Gabba, Brisbane
2nd Test December 2-6, Adelaide Oval, Adelaide
3rd Test Dcember 14-18, Waca, Perth
4th Test December 26-30, Melbourne Cricket Ground, Melbourne
5th Test January 4-8, Sydney Cricket Ground, Sydney
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
The specs
Engine: 3.8-litre twin-turbo flat-six
Power: 650hp at 6,750rpm
Torque: 800Nm from 2,500-4,000rpm
Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
On sale: now
Astroworld
Travis Scott
Grand Hustle/Epic/Cactus Jack
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204-cyl%20turbo%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C600rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C500-4%2C000rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.9L%2F100km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh119%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Results
6.30pm Madjani Stakes Rated Conditions (PA) I Dh160,000 I 1,900m I Winner: Mawahib, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm Maiden Dh150,000 I 1,400m I Winner One Season, Antonio Fresu, Satish Seemar
7.40pm: Maiden Dh150,000 I 2,000m I Winner Street Of Dreams, Pat Dobbs, Doug Watson
8.15pm Dubai Creek Listed I Dh250,000 I 1,600m I Winner Heavy Metal, Royston Ffrench, Salem bin Ghadayer
8.50pm The Entisar Listed I Dh250,000 I 2,000m I Winner Etijaah, Dane O’Neill, Doug Watson
9.25pm The Garhoud Listed I Dh250,000 I 1,200m I Winner Muarrab, Dane O’Neill, Ali Rashid Al Raihe
10pm Handicap I Dh160,000 I 1,600m I Winner Sea Skimmer, Patrick Cosgrave, Helal Al Alawi
Brief scoreline:
Burnley 3
Barnes 63', 70', Berg Gudmundsson 75'
Southampton 3
Man of the match
Ashley Barnes (Burnley)
'HIJRAH%3A%20IN%20THE%20FOOTSTEPS%20OF%20THE%20PROPHET'
%3Cp%3E%3Cstrong%3EEdited%20by%3A%3C%2Fstrong%3E%20Idries%20Trevathan%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20240%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Hirmer%20Publishers%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
The Scale for Clinical Actionability of Molecular Targets
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
UAE currency: the story behind the money in your pockets
Details
Through Her Lens: The stories behind the photography of Eva Sereny
Forewords by Jacqueline Bisset and Charlotte Rampling, ACC Art Books
Engine: 5.6-litre V8
Transmission: seven-speed automatic
Power: 400hp
Torque: 560Nm
Price: Dh234,000 - Dh329,000
On sale: now
