As Hungarian swimming great Katinka Hosszu gears up for her fifth Olympic Games the triple gold medallist says her target for Tokyo is simply to "enjoy the moment".
After making her Olympic debut at Athens in 2004 and competing in Beijing in 2008, she missed out on the podium at the London Games in 2012 despite high expectations.
But in Rio four years later Hosszu won three golds and a silver, and cemented her place as one of the world's top swimmers.
The 32-year-old, nicknamed the "Iron Lady", plans to compete in the 200m and 400m individual medley events, the 200m backstroke and 200m butterfly in Japan.
"I really want to be in the moment in Tokyo, and not worry so much about the end result but feel the Olympics, and just be there," Hosszu told AFP.
"It felt like I wasn't really there, I didn't really have the emotions of winning a gold medal, because right away I was thinking of the next event.
"So I didn't really enjoy the moment of stepping on the podium, or listening to the anthem as I was already thinking of what I need to do for the next race."
Hosszu said her hero when growing up was compatriot Krisztina Egerszegi, who won five individual gold medals over three consecutive Games between 1988 and 1996.
In Rio, Hosszu shattered the world record in the 400m medley and broke the Olympic record in the 200m medley as well as winning gold in the 100m backstroke.
But she declined to say if she could win gold medals in Tokyo and match or even overtake Egerszegi's haul.
I really want to be in the moment in Tokyo, and not worry so much about the end result but feel the Olympics, and just be there
"I definitely will give my best whatever I have and am going to enjoy that moment of celebrating my results," she said with a smile.
As well as her achievements in the pool, Hosszu is also a pioneer in the sport.
She has put her name to a swimsuit with "Iron Lady" branding, holds live conferences with her legions of fans on Facebook, and is one of the highest-profile swimmers behind the professional International Swimming League (ISL).
The team-based competition format, launched in 2019, is designed to shake up swimming and boost the profile of a sport whose biggest moments traditionally come at the Olympics and world championships.
"I am really honoured to be part of ISL as one of the team owners, trying to show that swimming can be professional," said Hosszu.
"We have a league now. The swimmers are taken care of as elite athletes as they should be, as we do a lot of hard work.
"I think swimming can be very exciting, so changing the format of swimming competitions is helping to show spectators that it is fun to come to a swim meet, it can be kind of like going to a soccer game."
But for now Hosszu will be putting her broader ambitions aside as she focuses on her bid for more Olympic glory in Tokyo.
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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
The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
The UN General Assembly President in quotes:
YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”
PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”
OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”
REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”
British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):
1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)
2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)
3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)
4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)
5. Nico Hulkenberg (GER/Renault) 1:29.480 (14)
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